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Eligible S corporations filing Form 1120-S can request an automatic 6 months filing deadline extension by submitting Form 7004 by the original due date.
S corporations or other entities with S corporation election have to file Form 1120-S to report their taxes and income. Filing on time is an important aspect of staying compliant with federal reporting laws.
However, if more time is required to report their income and taxes, file a Form 7004 on or before the Form 1120-S filing deadline. A properly filed Form 7004 provides an additional 6 months. When filing Form 7004, use code 25 to identify that the form is for an S corporation.
When a Form 7004 is submitted on time, it provides S corporations filing Form 1120-S six extra months to file. This extension only extends the filing deadline. It does not extend the time to pay taxes.
The extension is automatic. The IRS no longer provides any acceptance updates. However, an e-filed submission receives an electronic acceptance or rejection acknowledgement, and the IRS will send a notice to the filer if the extension filing has been rejected.
Form 7004 does not require a signature. The S corporation should confirm the correct return code and tax period before submission.
S corporations and other eligible entities with an IRS-accepted S corporation election in effect that file Form 1120-S can request a filing extension.
As long as the extension form is filed on time and accurately, the IRS grants the request automatically and does not require an explanation.
An LLC with a valid S corporation election in effect that files Form 1120-S uses Form 7004 code 25 in Part I, Line 1, to indicate that the extension is for an S corporation.
If the S corporation election is not effective for the year being filed, or the entity is taxed as a partnership, C-corporation, or disregarded entity, use the return and extension route that applies to that particular entity.
A short-year return is filed when an S corporation operates for less than a full 12-month tax year, such as during formation, dissolution, or a tax year change.
The IRS does not allow electronic Form 7004 extension filing for a short-period extension caused by the termination of an S corporation election. This happens when an S corporation's election terminates during the tax year, and the corporation goes back to C corporation status.
In such cases, there are two tax periods: C corporation short year and S corporation short year. The S corporation short date uses the deadline of the C-corporation short year return.
Since the deadline of Form 7004 depends on the return for which the extension is requested, an S corporation that follows a fiscal year has to file Form 1120-S by the 15th day of the third month after the end of its tax year. This automatically extends the Form 1120-S filing deadline by six months.
For Tax Year 2026, the regular Form 1120-S due date moves to the next business day, March 16, 2026, because March 15 falls on a Sunday.
The extension moves the filing deadline to September 15, 2026. If there is a disaster relief or other IRS relief, it can change deadlines for affected taxpayers.
Before you file Form 7004 for a Form 1120-S extension, have the following information ready:
Form review note: Make sure the information being reported is accurate and validated. Form 7004 does not require a signature.
You can complete the Form 7004 filing workflow for Form 1120-S in three simple steps:
Start by confirming that Form 1120-S is the correct return. When filing, enter Form 7004 code 25, and all the S corporation’s identifying information and filing period, including whether the entity follows a fiscal or short tax year.
The second step is to enter all the required tax information, including tentative total tax, payments and refundable credits, and any remaining balance due. A filing extension request has no effect on the deadline for tax payment.
Once all the information has been filed in the form, review the details, return code, tax period, and tax figures, then submit Form 7004 electronically through Tax1099. Keep a copy of the filing record and IRS acknowledgement, if any.
Form 7004 extends the time to file a Form 1120-S. It does not extend to every federal, state, or shareholder filing connected with an S corporation.
S corporations can generally pass their income, losses, deductions, and credits through to shareholders, but they can still owe certain federal taxes at the entity level in specific circumstances.
If any of these taxes apply, estimate the tax on Form 7004 and pay any amount due by the original Form 1120-S deadline.
Form 7004 does not extend the time to pay tax. Any applicable federal tax has to be paid by the original Form 1120-S due date.
If payment is not made on time, interest may apply to the unpaid tax from the original due date. Late-payment penalties may also apply.
Schedule K-1 and shareholders: An S corporation has to attach a Schedule K-1 for each shareholder. Since Schedule K-1 follows the Form 1120-S filing deadline, a valid extension shifts the K-1 furnishing deadline along with the return's extended due date.
If a shareholder cannot complete an individual return because their Schedule K-1 was not provided to them on time, the shareholder may need a separate individual filing extension, using Form 4868.
Tax1099 supports Form 7004 filing workflow for Form 1120-S filers who need the extra time to file their returns. The platform offers the following capabilities:
An S corporation has to use Form 7004 and code 25 to request additional time to file Form 1120-S.
When filed properly and on time, Form 7004 provides S corporations with an automatic six-month filing extension.
No. Form 7004 extends only the filing deadline. Tax payment deadline is not extended. Any applicable federal tax remains due by the original Form 1120-S due date.
A valid Form 1120-S extension extends the S corporation’s Schedule K-1 furnishing deadline along with the extended Form 1120-S due date. It does not extend a shareholder’s Form 1040; the shareholder must file or extend the individual return separately.
Get additional time for S corporation tax filing with a fast and guided extension filing process.