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Business compliance

Form 7004, filled from your business record and on your calendar.

Pick the business, confirm the entity type, and the plan fills Form 7004 (Rev. December 2025) with the right form code, shows the original and extended due dates for the 2026 return, and tells you where to file. The extended dates then show on the business calendar and in the K-1 tracker for your funds.

Forms 1065 and 1120-S for 2026, and Form 7004 to extend them, are due March 15, 2027

Part of the business compliance plan, $49 a month per business.

An extension of time to file is not an extension of time to pay. Tax owed with Form 1120 or 1041 is still due on the original date; the failure-to-pay penalty and interest run from then. Partnerships and S corporations with no entity-level tax have nothing to pay with the form. Instructions for Form 7004
Late partnership and S corporation returns cost $260 per owner per month. A timely Form 7004 moves the March 15, 2027 date to September 15, 2027 and with it the day Schedule K-1s must be furnished. IRC §§6698, 6699; Reg. §1.6031(b)-1T(b)

Due dates for calendar-year 2026 returns

Computed from the statute and the form instructions; the IRS has not yet published Pub 509 for 2027.

Form 1065 and Form 1120-S
Due March 15, 2027 (the 15th day of the third month). Form 7004 gives six months, to September 15, 2027. Codes 09 and 25. IRC §6072(b); Instructions for Form 7004
Form 1120
Due April 15, 2027 (the 15th day of the fourth month), extended six months to October 15, 2027. Code 12. Instructions for Form 1120
Form 1041
Due April 15, 2027, extended five and a half months to September 30, 2027. Code 05 for a trust, 04 for an estate. Instructions for Form 1041
Form 990
Due May 17, 2027 (May 15 is a Saturday). Nonprofits extend with Form 8868, not Form 7004, to November 15, 2027. Instructions for Form 990
How Form 7004 works
No signature. Filing it properly by the return’s due date gives the maximum extension automatically; the IRS writes only if it is denied. E-file through Modernized e-File or mail the paper form. Instructions for Form 7004 (Rev. December 2025)
Where to file on paper
Forms 1065, 1120 and 1120-S from the eastern group of states with total assets under $10 million go to Kansas City, MO 64999-0019; everything else from the United States goes to Ogden, UT 84201-0045, and foreign filers to P.O. Box 409101, Ogden, UT 84409. The plan picks the address from the business’s state and assets. irs.gov/filing/where-to-file-form-7004 (updated August 27, 2026)
Schedule K-1 timing
A partnership must furnish K-1s by the day its return is due, including extensions: March 15, 2027, or September 15, 2027 if extended. Each K-1 furnished late or wrong is $340 for 2027 due dates. Reg. §1.6031(b)-1T(b); IRC §6722; Rev. Proc. 2025-32 §4.58

What the extensions page does

  • Form 7004 filled in

    The official PDF with the business name, EIN, address, the form code for its entity type, the tax year and the tentative tax lines, ready to e-file through your software or mail.

  • Original and extended dates on the calendar

    The business calendar shows the original due date, the extension filing deadline (the same day) and the extended date, with an ICS feed for your own calendar.

  • Where to file

    The mailing address chosen from the business’s state, entity type and total assets, following the IRS where-to-file table as of August 2026.

  • K-1 dates follow the extension

    For real estate funds in your account, marking the return as extended moves the K-1 furnishing date in the K-1 delivery tracker.

  • Penalty exposure before you decide

    What a late Form 1065 or 1120-S costs at $260 per owner per month, from the owner count on the business record, so the extension decision is made with the number in front of you.

  • State deadlines noted

    State annual reports and franchise taxes vary; the business record carries a per-state note and the calendar shows the ones we model.

Questions

Does Form 7004 need a signature or a reason?
No. It is an automatic extension: file it properly by the due date and the extension is granted. No reason is required and the IRS only contacts you if the request is denied.
Does it extend the time to pay?
No. Tax owed with Form 1120 or Form 1041 is due on the original date. Pay the estimated balance with the extension to stop the failure-to-pay penalty (0.5% a month) and interest.
What if I miss the extension deadline?
The return is then late from its original due date. For a partnership or S corporation that is $260 per owner per month for up to 12 months; first-time abatement may remove it if the prior three years were clean, which the penalty letters page handles.
Which code goes in Part I?
Code 09 for Form 1065, 25 for Form 1120-S, 12 for Form 1120, 05 for a trust’s Form 1041 and 04 for an estate’s. The plan picks the code from the business’s entity type.
Can I e-file Form 7004?
Yes, through IRS Modernized e-File using tax software or a provider. FundTaxes fills the form; it does not transmit it. The paper form is still accepted at the addresses above.
Does the extension change the K-1 date?
Yes for partnerships. K-1s must be furnished by the day the return is due including extensions, so a timely Form 7004 moves the K-1 date from March 15, 2027 to September 15, 2027.

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File the extension in minutes

Add the business once; every year after, the form and the dates are a click away.