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Formulier 7004 Instructies

Instructies voor formulier 7004 , aanvraag voor automatische verlenging van de tijd om bepaalde zakelijke inkomstenbelasting , informatie , en andere rendementen bestand

December 2018

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  • Formulier 7004 - Aanvraag voor automatische verlenging van de tijd om bepaalde zakelijke inkomstenbelasting, informatie, en andere opbrengsten bestand
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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 7004  
(Rev. December 2018)  
Application for Automatic Extension of Time To File Certain Business Income Tax,  
Information, and Other Returns  
Section references are to the Internal Revenue Code unless  
Extension Period  
otherwise noted.  
The IRS will no longer send a notification that your extension has  
been approved. We will notify you only if your request for an  
Future Developments  
extension is disallowed. Properly filing Form 7004 will  
automatically give you the maximum extension allowed from the  
For the latest information about developments related to Form  
due date of your return to file the return.  
7004 and its instructions, such as legislation enacted after they  
were published, go to IRS.gov/Form7004.  
Maximum extension period. The automatic extension period  
for time to file is generally 6 months. Exceptions apply for certain  
filers of Form 1041 and for C corporations with tax years ending  
June 30. An estate (other than a bankruptcy estate) and a trust  
filing Form 1041 are eligible for an automatic 51/2-month  
extension of time to file. C corporations with tax years ending  
June 30 are eligible for an automatic 7-month extension of time  
to file (6-month extension if filing Form 1120-POL). See the  
instructions for Part II, lines 2 and 4, for exceptions for foreign  
corporations, certain domestic corporations, and certain  
partnerships with books and records outside of the United States  
and Puerto Rico. See the instructions for the applicable return for  
its due date.  
What’s New  
Address changes for filing Form 7004. The address for filing  
Form 7004 has changed for some entities. See Where To File,  
later.  
General Instructions  
Purpose of Form  
Use Form 7004 to request an automatic extension of time to file  
certain business income tax, information, and other returns. The  
extension will be granted if you complete Form 7004 properly,  
make a proper estimate of the tax (if applicable), file Form 7004  
by the due date of the return for which the extension is  
requested, and pay any tax that is due.  
Note. A corporation with a short tax year ending anytime in  
June is treated as if the short tax year ended on June 30.  
Termination of extension period. The IRS may terminate the  
automatic extension at any time by mailing a notice of  
termination to the entity or person that requested the extension.  
The notice will be mailed at least 10 days before the termination  
date given in the notice.  
Note. Do not use Form 7004 to request an automatic extension  
of time to file Form 1041-A. Instead, use Form 8868.  
When To File  
Rounding Off to Whole Dollars  
Generally, Form 7004 must be filed on or before the due date of  
the applicable tax return. The due dates of the returns can be  
found in the instructions for the applicable return.  
The entity can round off cents to whole dollars on its return and  
schedules. If the entity does round to whole dollars, it must  
round all amounts. To round, drop amounts under 50 cents and  
increase amounts from 50 to 99 cents to the next dollar (for  
example, $1.39 becomes $1 and $2.50 becomes $3). If two or  
more amounts must be added to figure the amount to enter on a  
line, include cents when adding the amounts and round off only  
the total.  
Exceptions. See the instructions for Part II, line 2, for foreign  
corporations with no office or place of business in the United  
States. See the instructions for Part II, line 4, for foreign and  
certain domestic corporations and for certain partnerships.  
How and Where To File  
Payment of Tax  
Form 7004 can be filed electronically for most returns. However,  
Form 7004 cannot be filed electronically for Forms 8612, 8613,  
8725, 8831, 8876, or 706-GS(D). For details on electronic filing,  
visit IRS.gov/efile7004. If you do not file electronically, file Form  
7004 with the Internal Revenue Service Center at the applicable  
address for your return as shown in Where To File, later in the  
instructions.  
Form 7004 does not extend the time to pay any tax due.  
!
CAUTION  
Generally, payment of any balance due on Part II, line 8, is  
required by the due date of the return for which this extension is  
filed. See the instructions for line 8.  
If you file Form 7004 on paper and file your tax return  
No checks of $100 million or more accepted. The IRS  
cannot accept a single check (including a cashier’s check) for  
amounts of $100,000,000 ($100 million) or more. If you are  
sending $100 million or more by check, you will need to spread  
the payments over two or more checks with each check made  
out for an amount less than $100 million. The $100 million or  
more amount limit does not apply to other methods of payments  
(such as electronic payments).  
electronically, your return may be processed before the  
!
CAUTION  
extension is granted. This may result in a penalty notice.  
Signature. No signature is required on this form.  
No Blanket Requests  
File a separate Form 7004 for each return for which you are  
requesting an extension of time to file. This extension will apply  
only to the specific return identified on Part I, line 1. For  
consolidated group returns, see the instructions for Part II, line 3.  
Penalty for late filing of return. Generally, a penalty is  
charged if a return is filed after the due date (including  
extensions) unless you can show reasonable cause for not filing  
on time.  
Dec 04, 2018  
Cat. No. 51607V  
 
extension on Form 7004 using the original form type assigned to  
the entity. See the Instructions for Form 1120-H.  
Penalty for late payment of tax. Generally, a penalty of 1/2 of  
1% of any tax not paid by the due date is charged for each  
month or part of a month that the tax remains unpaid. The  
penalty cannot exceed 25% of the amount due. The penalty will  
not be charged if you can show reasonable cause for not paying  
on time.  
Note. The trustee of a trust required to file Form 1041-A must  
use Form 8868, instead of Form 7004, to request an extension  
of time to file.  
If a corporation is granted an extension of time to file a  
corporation income tax return, it will not be charged a late  
payment penalty if the tax shown on Part II, line 6 (or the amount  
of tax paid by the regular due date of the return), is at least 90%  
of the tax shown on the total tax line of your return, and the  
balance due shown on the return is paid by the extended due  
date.  
Part II — All Filers Must Complete  
This Part  
Line 2  
Check the box on line 2 if you are requesting an extension of  
time to file for a foreign corporation that does not have an office  
or place of business in the United States. The entity must file  
Form 7004 by the due date of the return (the 15th day of the 6th  
month following the close of the tax year) to request an  
extension.  
Interest. Interest is charged on any tax not paid by the regular  
due date of the return from the due date until the tax is paid. It  
will be charged even if you have been granted an extension or  
have shown reasonable cause for not paying on time.  
Forms 1065 and 1066. A penalty may be assessed against the  
partnership or REMIC if it is required to file a return, but fails to  
file it on time, including extensions, or files a return that fails to  
show all the information required. The penalty can be waived if  
the entity can show reasonable cause for not filing on time. See  
the Instructions for Forms 1065 and 1066 for more information.  
Line 3  
Only the common parent or agent of a consolidated group can  
request an extension of time to file the group's consolidated  
return.  
Attach a list of all members of the consolidated group  
showing the name, address, and EIN for each member of the  
group. If you file a paper return, you must provide this  
information using the following format: 8.5 x 11, 20 lb. white  
paper; 12 point font in Courier, Arial, or Times New Roman;  
black ink; one-sided printing; and at least a one-half inch margin.  
Information is to be presented in a two column format, with the  
left column containing affiliates' names and addresses, and the  
right column containing the EIN with one-half inch between the  
columns. There should be two blank lines between listed  
affiliates.  
Generally, all members of a consolidated group must use the  
same taxable year as the common parent corporation. If,  
however, a particular member of a consolidated group is  
required to file a separate income tax return for a short period  
and seeks an extension of time to file the return, that member  
must file a separate Form 7004 for that period. See Regulations  
section 1.1502-76 for details.  
Reasonable cause. If you receive a notice about a penalty  
after you file your return, send the IRS an explanation and we will  
determine if you meet reasonable-cause criteria. Do not attach  
an explanation when you file your return.  
Specific Instructions  
Name and identifying number. If your name has changed  
since you filed your tax return for the previous year, enter on  
Form 7004 your name as you entered it on the previous year's  
income tax return. If the name entered on Form 7004 does not  
match the IRS database and/or the identifying number is  
incorrect, you will not have a valid extension. Enter your  
applicable employer identification number (EIN) or social  
security number (SSN).  
Address. Include the suite, room, or other unit number after the  
street address. If the post office does not deliver mail to the  
street address and the entity has a P.O. box, show the box  
number instead of the street address.  
If the entity's address is outside the United States or its  
possessions or territories, enter in the space for “city, town,  
state, and ZIP code,” the information in the following order: city,  
province or state, and country. Follow the country's practice for  
entering the postal code. Do not abbreviate the country name.  
If the entity’s mailing address has changed since you filed  
your last return, use Form 8822, Change of Address, or Form  
8822-B, Change of Address or Responsible Party—Business, to  
notify the IRS of the change. A new address shown on Form  
7004 will not update your record.  
Any member of either a controlled group of corporations  
or an affiliated group of corporations not joining in a  
!
CAUTION  
consolidated return must file a separate Form 7004.  
Note. Failure to list members of the affiliated group on an  
attachment may result in the group's inability to elect to file a  
consolidated return. However, see Regulations sections  
301.9100-1 through 301.9100-3 for information about extensions  
of time for making elections.  
Line 4  
Certain foreign and domestic corporations and certain  
partnerships are entitled to an automatic extension of time to file  
and pay under Regulations section 1.6081-5. These entities do  
not need to file Form 7004 to take this automatic extension and  
must file (or request an additional extension of time to file) and  
pay any balance due by the 15th day of the 6th month following  
the close of the tax year. This includes:  
Part I — Automatic Extension for  
Certain Business Income Tax,  
Information, and Other Returns  
Partnerships that keep their books and records outside the  
Line 1  
United States and Puerto Rico,  
A foreign corporation that maintains an office or place of  
Enter the appropriate form code in the boxes on line 1 to indicate  
the type of return for which you are requesting an extension. See  
business in the United States,  
A domestic corporation that transacts its business and keeps  
its books and records of account outside the United States and  
Puerto Rico, or  
If an association is electing to file Form 1120-H, U.S. Income  
Tax Return for Homeowners Association, it should file for an  
A domestic corporation whose principal income is from  
sources within the possessions of the United States.  
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Attach a statement to the entity’s tax return stating that the  
entity qualifies for the extension to file and pay. If the entity is  
unable to file its return on or before the 15th day of the 6th month  
following the close of the tax year, check the box on line 4 of  
Form 7004 to request an additional extension of time to file (not  
an extension of time to pay). The additional extension period is 3  
months for partnerships and S corporations and 4 months for C  
corporations and filers of Form 1120-POL.  
place of business in the United States, see the instructions for  
the corporation's applicable tax return (Form 1120-F or Form  
1120-FSC) for information on depositing any tax due.  
A trust (Form 1041) or REMIC (Form 1066) will be granted an  
extension even if it cannot pay the full amount shown on line 8.  
But it should pay as much as it can to limit the amount of  
penalties and interest it will owe.  
If you are requesting an extension of time to file Form 1042,  
see the deposit rules in the Instructions for Form 1042 to  
determine how payment must be made.  
Line 5a  
If you do not use a calendar year, complete the lines showing the  
beginning and ending dates for the tax year.  
Privacy Act and Paperwork Reduction Act Notice. We ask  
for the information on this form to carry out the Internal Revenue  
laws of the United States. We need it to ensure that you are  
complying with these laws and to allow us to figure and collect  
the right amount of tax. This information is needed to process  
your application for the requested extension of time to file. You  
are not required to request an extension of time to file. However,  
if you do so, Internal Revenue Code sections 6001, 6011(a),  
6081, and 6109 require you to provide the information requested  
on this form, including identification numbers. Failure to provide  
the information may delay or prevent processing your  
application; providing any false information may subject you to  
penalties.  
Line 5b  
Check the applicable box on line 5b for the reason for the short  
tax year.  
If the box for “Change in accounting period” is checked, the  
entity must have applied for approval to change its tax year  
unless certain conditions have been met. For more information,  
see Form 1128, and Pub. 538, Accounting Periods and  
Methods. If you have a short tax year and none of the reasons  
listed apply, check the box for “Other” and attach a statement  
explaining the reason for the short tax year. Clearly explain the  
circumstances that caused the short tax year.  
If Form 7004 is filed for a return covering a short tax year  
You are not required to provide the information requested on  
a form that is subject to the Paperwork Reduction Act unless the  
form displays a valid OMB control number. Books or records  
relating to a form or its instructions must be retained as long as  
their contents may become material in the administration of any  
Internal Revenue law. Generally, tax returns and return  
information are confidential, as required by section 6103.  
However, section 6103 allows or requires the Internal Revenue  
Service to disclose or give such information to the Department of  
Justice for civil or criminal litigation, and to cities, states, the  
District of Columbia, and United States possessions and  
commonwealths for use in administering their tax laws. We may  
also disclose this information to other countries under a tax  
treaty, to Federal and state agencies to enforce Federal nontax  
criminal laws, or to Federal law enforcement and intelligence  
agencies to combat terrorism.  
ending in June, see Maximum extension period, earlier.  
Line 6  
Enter the total tax, including any nonrefundable credits, the  
entity expects to owe for the tax year. See the specific  
instructions for the applicable return to estimate the amount of  
the tentative tax. If you expect this amount to be zero, enter -0-.  
Line 7  
Enter the total payments and refundable credits. For more  
information about “write-in” payments and credits, see the  
instructions for the applicable return.  
Line 8  
Form 7004 does not extend the time to pay tax. If the entity is a  
corporation or affiliated group of corporations filing a  
consolidated return, the corporation must remit the amount of  
the unpaid tax liability shown on line 8 on or before the due date  
of the return.  
The time needed to complete and file this form will vary  
depending on individual circumstances. The estimated burden  
for business taxpayers filing this form is approved under OMB  
control number 1545-0123 and is included in the estimates  
shown in the instructions for their business return. The estimated  
burden for all other taxapyers who file this form is shown below.  
The estimated average time is:  
Most entities must use electronic funds transfer to make all  
federal tax deposits, including deposits for corporate income  
taxes. Generally, electronic funds transfers are made using the  
Electronic Federal Tax Payment System (EFTPS). To get more  
information about EFTPS or to enroll in EFTPS, visit EFTPS.gov  
or call 1-800-555-4477.  
If the entity does not want to use EFTPS, it can arrange for its  
tax professional, financial institution, payroll service, or other  
trusted third party to make deposits on its behalf. See the  
instructions for the entity’s tax return.  
Recordkeeping  
Learning about the law or the form  
Preparing the form  
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3 hr., 35 min.  
1 hr., 3 min.  
2 hr., 6 min.  
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Copying, assembling, and sending the form to the  
IRS  
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16 min.  
If you file Form 7004 electronically, you can pay by Electronic  
Funds Withdrawal (EFW). See Form 8878-A. If the corporation  
expects to have a net operating loss carryback, the corporation  
can reduce the amount to be deposited to the extent of the  
overpayment resulting from the carryback, provided all other  
prior year tax liabilities have been fully paid and Form 1138 is  
filed with Form 7004.  
Foreign corporations that maintain an office or place of  
business in the United States should pay their tax as described  
above. Foreign corporations that do not maintain an office or  
If you have comments concerning the accuracy of these time  
estimates or suggestions for making this form simpler, we would  
be happy to hear from you. You can send us comments from  
IRS.gov/FormComments. Or you can write to the Internal  
Revenue Service, Tax Forms and Publications Division, 1111  
Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not  
send the tax form to this address. Instead, see Where To File,  
below.  
-3-  
Where To File  
IF the form is . . .  
AND the settler is (or was at death) . . .  
THEN file Form 7004 at:  
Department of the Treasury  
Internal Revenue Service Center  
Kansas City, MO 64999-0019  
706-GS(D) &  
706-GS(T)  
A resident U.S. citizen, resident alien,  
nonresident U.S. citizen, or alien  
AND your principal business, office, or agency  
is located in . . .  
IF the form is . . .  
THEN file Form 7004 at:  
Connecticut, Delaware, 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,  
Wisconsin  
Department of the Treasury  
Internal Revenue Service Center  
Kansas City, MO 64999-0019  
1041, 1120-H  
Alabama, Alaska, Arizona, Arkansas, California,  
Colorado, Florida, Hawaii, Idaho, Iowa, Kansas,  
Louisiana, Minnesota, Mississippi, Missouri,  
Montana, Nebraska, Nevada, New Mexico, North  
Dakota, Oklahoma, Oregon, South Dakota, Texas,  
Utah, Washington, Wyoming  
Department of the Treasury  
Internal Revenue Service Center  
Ogden, UT 84201-0045  
Internal Revenue Service Center  
P.O. Box 409101, Ogden, UT 84409  
A foreign country or U.S. possession  
1041-QFT,  
Department of the Treasury  
Internal Revenue Service Center  
Kansas City, MO 64999-0019  
8725, 8831,  
Any location  
8876, 8924, 8928  
1042, 1120-F,  
1120-FSC,  
3520-A, 8804  
Internal Revenue Service Center  
P.O. Box 409101, Ogden, UT 84409  
Any location  
Department of the Treasury  
Internal Revenue Service Center  
Ogden, UT 84201-0045  
The United States  
1066, 1120-C,  
1120-PC  
Internal Revenue Service Center  
P.O. Box 409101, Ogden, UT 84409  
A foreign country or U.S. possession  
1041-N, 1120-POL,  
1120-L, 1120-ND,  
1120-SF  
Department of the Treasury  
Internal Revenue Service Center  
Ogden, UT 84409-0045  
Any location  
Connecticut, Delaware, District of Columbia,  
And the total assets at  
Department of the Treasury  
Georgia, Illinois, Indiana, Kentucky Maine, Maryland, the end of the tax year  
Internal Revenue Service Center  
Kansas City, MO 64999–0019  
Massachusetts, Michigan, New Hampshire, New  
Jersey, New York, North Carolina, Ohio,  
Pennsylvania, Rhode Island, South Carolina,  
Tennessee, Vermont, Virginia, West Virginia,  
Wisconsin  
are:,  
Less than $10 million  
Department of the Treasury  
Internal Revenue Service Center  
Ogden, UT 84201-0045  
1065, 1120, 1120-REIT,  
1120-RIC, 1120S, 8612,  
8613  
$10 million or more  
Alabama, Alaska, Arizona, Arkansas, California,  
Colorado, Florida, Hawaii, Idaho, Iowa, Kansas,  
Louisiana, Minnesota, Mississippi, Missouri,  
Montana, Nebraska, Nevada, New Mexico, North  
Dakota, Oklahoma, Oregon, South Dakota, Texas,  
Utah, Washington, Wyoming  
Department of the Treasury  
Internal Revenue Service Center  
Ogden, UT 84201-0045  
1065, 1120, 1120-L,  
1120-ND, 1120-REIT,  
1120-RIC, 1120S,  
A foreign country or U.S. possession  
Internal Revenue Service Center  
P.O. Box 409101, Ogden, UT 84409  
1120-SF, 8612, 8613  
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