Here are a couple of exceptions to keep in mind when filing Form 7004:
- Part II, line 2: If you’re a foreign corporation without an office or business location in the U.S., you typically don’t need to file Form 7004. Your tax return is usually due on the 15th day of the 6th month after the end of your tax year.
- Part II, line 4: Certain foreign and domestic corporations, as well as some partnerships, may qualify for an automatic extension to file and pay taxes under Regulations section 1.6081-5.
Remember, you can still request an extension, but the maximum extension allowed is typically 6 months from the original due date of the return.
What are the exceptions to filing Form 7004?
Here are a couple of exceptions to keep in mind when filing Form 7004:
Part II, line 2: If you’re a foreign corporation without an office or business location in the U.S., you typically don’t need to file Form 7004. Your tax return is usually due on the 15th day of the 6th month after the end of your tax year.
Part II, line 4: Certain foreign and domestic corporations, as well as some partnerships, may qualify for an automatic extension to file and pay taxes under Regulations section 1.6081-5.
Remember, you can still request an extension, but the maximum extension allowed is typically 6 months from the original due date of the return.
Last modified: December 23, 2025
