Form 7004

MOCK. Does not file with the IRS or extend anything. Not tax advice. Fake EINs only.

What it is

Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns. Source: https://www.irs.gov/forms-pubs/about-form-7004 (retrieved 2026-10-23; instructions dated 12/2025).

Extension lengths and rules (public IRS instructions)

Source: https://www.irs.gov/instructions/i7004 (retrieved 2026-10-23).

• General: automatic 6 months. Form 1041 for estates (other than bankruptcy estates) and trusts: 5.5 months.
• C corporations with a June 30 year end: 7 months for years beginning before 2026; 6 months for years beginning in 2026. The mock does not model this (a note in its source says the June-30 case is not modeled).
• Form 7004 does not extend time to pay; interest runs from the regular due date.
• Per-form original due dates are in each return's instructions; the page fetched had no table: UNVERIFIED beyond the mock's own rules below. The IRS publishes a Form 7004 due-date chart on irs.gov; check it for current dates.

Fields the mock models

Required: filer {ein, businessName, address}, returnType, taxYear, taxPeriodEnd (YYYY-MM-DD), tentativeTotalTax, totalPayments. Optional: estateVariant (estateOrTrust | bankruptcyEstate, 1041 only, required for 1041), shortYear + shortYearReason, amountPaid, payment {method: achDebit|eftps, bank?}, header, stated {balanceDue}. Supported returnType: 1041, 1042, 1065, 1066, 1120, 1120-F, 706-GS(T), 8804, 3520-A. 1120-S is refused (not available to this company); any other value is a SCHEMA error. 8868 is a separate form and also unavailable.

Mock original-due rule: 15th of the Nth month after period end (N = 3 for 1042, 1065, 1066, 8804, 3520-A; 4 for 1041, 1120, 1120-F, 706-GS(T)); extended = 6 months later (1041 non-bankruptcy: end of the 5th month after, i.e. 5.5 months); weekend rolls to Monday; holidays not modeled; 1120-F boxes 2/4 and the 1065 section 1.6081-5 cases not modeled. Verified runs: 1120, period end 2026-12-31 gives 2027-04-15 / 2027-10-15; 1041 estateOrTrust gives 2027-04-15 / 2027-09-30; 1065 gives 2027-03-15 / 2027-09-15.

Validation enforced

Period end not in tax year or the next (F7004-001); 1042 and 706-GS(T) must end 12-31 (F7004-002); 1041 needs estateVariant (F7004-003); short-year reason pairing (F7004-004/005); payment pairing (F7004-006..008); ACH debit needs an ERO Practitioner PIN or achDebitAgreement (F7004-009); stated balance mismatch (F7004-010). Header family 7004.

Common rejection causes

1041 with no estateVariant; ACH debit without authorization; period-end/year mismatch; returnType 1120-S.