You can file Form 7004 in one of two ways: electronically through the IRS Modernized e-File (MeF) system, or on paper by mail to an IRS service center in Ogden, Utah, or Kansas City, Missouri. Where to file Form 7004 on paper depends on the return you’re extending, the state where your principal office sits, and in some cases your total assets. E-filing sidesteps the address question entirely and gives you an instant electronic acknowledgment.
E-Filing Through Modernized e-File
The IRS accepts Form 7004 electronically through the Modernized e-File platform.1Internal Revenue Service. E-filing Form 7004 (Application for Automatic Extension to File Certain Business Income Tax, Information and Other Returns) Most commercial tax preparation software supports the form, and any authorized e-file provider can transmit it for you. The system processes filings in real time and generates an electronic acknowledgment confirming that the IRS received the request. Save that acknowledgment. It is your proof of timely filing.
Close to the deadline, electronic submission is really the only safe option. The IRS records the exact date and time of receipt, and you don’t have to worry about picking the wrong mailing address or about mail delays.
Paper Mailing Addresses
If you file a paper Form 7004, the correct address depends on three things: the type of return being extended, the state where your principal office is located, and sometimes the size of your business. The IRS maintains the full lookup table on its “Where to File Form 7004” page.2Internal Revenue Service. Where to File Form 7004 The most commonly extended returns follow the patterns below.
Forms 1065, 1120, 1120-S, and Related Returns
For partnerships (Form 1065), C corporations (Form 1120), S corporations (Form 1120-S), and related returns such as Forms 1120-REIT, 1120-RIC, 8612, and 8613, the routing works like this:2Internal Revenue Service. Where to File Form 7004
- Filers in the western group of states send the form to Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0045, regardless of asset size.
- Filers in the eastern group with total assets under $10 million send it to Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0019.
- Filers in the eastern group with total assets of $10 million or more send it to Ogden, UT 84201-0045, not Kansas City.
The $10 million asset threshold catches people off guard. A growing business in New York or Pennsylvania that crossed that mark this year might mail the form to the wrong address if it just reuses last year’s instructions.
The eastern states, for this purpose, are Connecticut, Delaware, the District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, and Wisconsin.2Internal Revenue Service. Where to File Form 7004 All other states fall in the western group and route to Ogden.
Forms 1041 and 1120-H
For trusts and estates filing Form 1041, and for homeowners associations filing Form 1120-H, asset size doesn’t matter. The routing is:2Internal Revenue Service. Where to File Form 7004
- Eastern states: Kansas City, MO 64999-0019
- Western states: Ogden, UT 84201-0045
- Foreign country or U.S. possession: Internal Revenue Service, P.O. Box 409101, Ogden, UT 84409
For less common return types, check the IRS lookup table before mailing rather than assuming the same routing applies.2Internal Revenue Service. Where to File Form 7004
Sending With a Payment
If you owe tax with the extension request and are mailing a paper Form 7004, include the check or money order with the form and send both to the appropriate address for your return. The extension gives you more time to file, not more time to pay, so any balance due is still owed on the original due date of the return.3Internal Revenue Service. Instructions for Form 7004 Businesses can also pay electronically through the Electronic Federal Tax Payment System (EFTPS); EFTPS payments must be scheduled by 8 p.m. ET the day before the due date to count as timely.4Electronic Federal Tax Payment System. Welcome to EFTPS Online
Proof of Timely Mailing
When you mail Form 7004, the postmark date is your proof of timely filing. Regular first-class mail works, but certified mail with a return receipt gives you a paper trail that is much harder to dispute if the IRS later questions when you filed.
The IRS also honors the “timely mailing is timely filing” rule for certain private delivery services, but not every shipping option qualifies. The approved services are specific tiers from DHL Express, FedEx, and UPS.5Internal Revenue Service. Private Delivery Services (PDS) FedEx Priority Overnight and UPS Next Day Air qualify, for example, while standard ground shipping from either carrier does not. If you use one of the approved services, keep the tracking confirmation showing the shipment date. The list of approved tiers changes occasionally, so it’s worth checking before you ship.
One Address Note the Form Doesn’t Cover
Form 7004 extends only your federal return. Many states require a separate state-level extension, and others accept the federal extension automatically. The mailing addresses above do not cover any state filing, so check with your state tax agency before assuming a single form has taken care of both.
After You Send It
The IRS does not send an approval letter for Form 7004. You’ll hear from the agency only if the request is denied, typically for errors on the form or late submission.3Internal Revenue Service. Instructions for Form 7004 Your electronic acknowledgment, certified mail receipt, or private delivery tracking record is the record you’ll rely on if any question comes up later. Hold onto it with the rest of your tax file for the year.