Where to file Form 7004
Form 7004 is the extension form mainly used for Form 1120S, the federal income tax return for S corporations. As someone who’s in charge of an S corporation, make sure to file Form 7004 by May 17 in 2024 tax year (April 15 under normal terms) and mail it to the Internal Revenue Service.
The extension to file a federal income tax return for corporations and businesses works the same way as it does for individuals. The extension only helps to push the filing deadline further, not the payment. You are required to pay all unpaid taxes by May 17. Again, for the 2024 tax year, it’s April 15 under normal terms.
Although Forms 7004 can be filed electronically, many S corporations and alike choose to file by mail as someone in the payroll department is responsible for these sorts of work. Although Form 7004 is quite easy to file, figuring out where to mail is what makes it hard for many. The mailing address where you’ll send Form 7004 depends on the tax form that it was filed for. The mailing address is different for Forms 1120-S, 1041, 8924, etc.
Here is the full list of Form 7004 mailing addresses for every type of tax return.
Where to mail Form 7004
| THE REQUESTED EXTENSION TAX RETURN | STATE OF RESIDENCE OR PRINCIPAL PLACE OF BUSINESS | MAILING ADDRESS |
|---|---|---|
| 1041 1120-H | 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, and Wisconsin | Department of the Treasury Internal Revenue Service 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, and Wyoming | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 |
| 1041 1120-H | Foreign Country or U.S. possession | Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 |
| 1041-QFT 8725 8831 8876 8924 8928 | Any Location | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0019 |
| 1042 1120-F 1120-FSC 3520-A 8804 | Any Location | Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 |
| 1066 1120-C 1120-PC | Any Location Within the U.S. | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 |
| 1066 1120-C 1120-PC | Foreign Country or U.S. Possession | Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 |
| 1041-N 1120-POL 1120-L 1120-ND 1120-SF | Any Location | Department of the Treasury Internal Revenue Service Ogden, UT 84409-0045 |
| 1065 1120 1120-REIT 1120-RIC 1120-S 8612 8613 | 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, and Wisconsin | And the total assets at the end of the tax year are: Less than $10 million: Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0019; $10 million or more: Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 |
| 1065 1120 1120-REIT 1120-RIC 1120-S 8612 8613 | 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, and Wyoming | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 |
