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Where to File Form 7004? If you’re a business owner, partnership, corporation, estate, or trust needing more time to file your tax return, Form 7004 (Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns) is your go-to IRS form. It grants an automatic 6-month extension for most covered returns without needing to explain why.
But where exactly do you file Form 7004? The answer depends on whether you choose electronic filing (fastest and recommended) or paper mailing. This SEO-optimized guide pulls directly from the official IRS sources—including the December 2025 revision of the Form 7004 instructions and the dedicated “Where to File” page—to give you the most current, accurate mailing addresses and filing options as of 2026.
Pro Tip: Always verify the latest details on IRS.gov/Form7004 before filing, as rules can update with new legislation.
What Is Form 7004 and Who Needs It?
Form 7004 requests an automatic extension for returns such as:
- Form 1065 (Partnership)
- Form 1120 / 1120-S (Corporations & S-Corps)
- Form 1041 (Estates & Trusts)
- Form 1120-F (Foreign Corporations)
- Form 8804, 3520-A, and many others (full list in the instructions)
Important: The extension is for filing only—not for paying any tax due. You must pay any balance by the original return due date to avoid penalties and interest.
Filing Options for Form 7004: E-File vs. Paper
You have two main ways to submit Form 7004:
- Electronic Filing (Recommended) — Fastest processing, immediate confirmation, and no mailing hassle.
- Paper Filing by Mail — Use the specific IRS address based on your return type and location.
E-filing is available through the IRS Modernized e-File (MeF) platform via authorized tax software or tax professionals. It covers nearly all eligible returns for tax years 2025 and beyond.
Forms that cannot be e-filed (must mail):
- 706-GS(D)
- 8612
- 8613
- 8725
- 8831
- 8876
- Plus special cases (name changes, attached POA Form 2848, NOL carryback with Form 1138, etc.)
How to E-File Form 7004:
- Use IRS-approved tax preparation software or an authorized e-file provider.
- File on or before the original due date of the return you’re extending.
- No signature required.
- Receive electronic acknowledgment.
Due date charts for tax year 2025 (PY2026) are available directly from the IRS for precise deadlines.
IRS Mailing Addresses for Form 7004 (Paper Filing)
If you’re not e-filing, mail Form 7004 to the correct IRS center based on the form you’re extending and your principal business, office, or agency location (or settler’s status for estate forms). Use the tables below—directly from the official IRS “Where to File Form 7004” page and December 2025 instructions.
For Forms 708, 706-GS(T), 706-GS(D)
| Form | Settler Status | Mail To |
|---|---|---|
| 708, 706-GS(T), 706-GS(D) | Any U.S. citizen or alien | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0019 |
For Forms 1041 & 1120-H
| Principal Business Location | Mail To |
|---|---|
| CT, DE, DC, GA, IL, IN, KY, ME, MD, MA, MI, NH, NJ, NY, NC, OH, PA, RI, SC, TN, VT, VA, WV, WI | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0019 |
| AL, AK, AZ, AR, CA, CO, FL, HI, ID, IA, KS, LA, MN, MS, MO, MT, NE, NV, NM, ND, OK, OR, SD, TX, UT, WA, WY | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 |
| Foreign country or U.S. territory | Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 |
For Forms 1041-QFT, 8725, 8831, 8876, 8924, 8928
Any location → Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0019
For Forms 1042, 1120-F, 1120-FSC, 3520-A, 8804
Any location → Internal Revenue Service, P.O. Box 409101, Ogden, UT 84409
For Forms 1066, 1120-C, 1120-PC
| Location | Mail To |
|---|---|
| United States | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 |
| Foreign country or U.S. territory | Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 |
For Forms 1041-N, 1120-POL, 1120-L, 1120-ND, 1120-SF
Any location → Department of the Treasury, Internal Revenue Service, Ogden, UT 84409-0045
For Forms 1065, 1120, 1120-REIT, 1120-RIC, 1120-S, 8612, 8613
| Principal Business Location | Total Assets at Year-End | Mail To |
|---|---|---|
| CT, DE, DC, GA, IL, IN, KY, ME, MD, MA, MI, NH, NJ, NY, NC, OH, PA, RI, SC, TN, VT, VA, WV, WI | Less than $10 million | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0019 |
| Same eastern states | $10 million or more | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 |
| Western states (AL–WY list above) | Any amount | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 |
| Foreign country or U.S. territory | Any amount | Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 |
Note: File a separate Form 7004 for each return. No signature is required on paper forms either.
Using Private Delivery Services (PDS) for Timely Filing
The U.S. Postal Service isn’t the only option. The IRS accepts these designated private delivery services for the “timely mailing as timely filing” rule (as long as you get written proof of the mailing date):
- DHL Express (9:00, 10:30, 12:00, Worldwide, etc.)
- FedEx (Priority Overnight, 2 Day, International options, etc.)
- UPS (Next Day Air, 2nd Day Air, Worldwide Express, etc.)
Street addresses for PDS delivery (if needed) are listed on the IRS PDS page.
Key Deadlines & Payment Rules for 2026
- File Form 7004 by the original due date of the return you’re extending (e.g., March 15/16 for many calendar-year partnerships and S-corps in 2026).
- Extension gives 6 months (or 5½ months for some estates/trusts).
- Pay any tax due on time via EFTPS or other electronic methods—Form 7004 does not extend payment deadlines.
Tips to Avoid Common Mistakes
- Don’t attach Form 2848 (Power of Attorney) to the 7004—mail it separately.
- Double-check your location/assets table for corporations/partnerships.
- E-file whenever possible to avoid processing delays.
- Keep proof of filing (electronic acknowledgment or certified mail receipt).
Frequently Asked Questions (FAQ)
Can I e-file Form 7004 for free?
Not directly through IRS Free File, but many tax software programs and authorized providers offer it (often low-cost or included).
What if my address changed?
Use your current principal business address on the form.
Is there a penalty for late Form 7004?
Yes—failure-to-file penalties can apply if you miss the original due date.
Where can I get the latest Form 7004?
Download it free at IRS.gov/Form7004 (current revision: December 2025).
Final Thoughts
Knowing exactly where to file Form 7004—whether electronically through MeF or at the correct Kansas City/Ogden address—saves time, avoids penalties, and keeps your business compliant. For speed and confirmation, e-filing is the clear winner in 2026.
For the absolute latest addresses, due dates, or software providers, visit:
- IRS Where to File Form 7004 → IRS.gov/filing/where-to-file-form-7004
- Instructions → IRS.gov/instructions/i7004
- E-file info → IRS.gov/efile7004
Need help? Consult a tax professional or use IRS-approved e-file software. Filing your extension correctly gives you peace of mind—get it done today!
All information sourced directly from official IRS publications (Rev. December 2025) and is current as of March 2026.