Form 7004 vs Form 4868: Which Extension Do You Need?
Business extension or individual extension? Here's how to know which one to file.
Fill Form 7004 with UFF
Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns
Both Form 7004 and Form 4868 provide 6-month extensions, but they cover different returns. Filing the wrong one is a common mistake.
Form 7004 — Business returns
Covers:
- •Form 1120 (Corporation)
- •Form 1065 (Partnership)
- •Form 1120-S (S Corporation)
- •Form 1041 (Estate/Trust)
- •Several other business returns
Who files: The business entity itself. Filed using the entity's EIN.
How it works: Truly automatic. If the form is complete and filed on time, the extension is granted. No explanation needed.
Form 4868 — Individual returns
Covers:
- •Form 1040 (US citizens and residents)
- •Form 1040-NR (Nonresident aliens)
- •Form 1040-SR (Seniors)
Who files: The individual taxpayer. Filed using your SSN or ITIN.
How it works: Also automatic in practice, though technically the IRS can deny it (extremely rare).
Common scenario for international founders
You own a foreign-owned single-member LLC. You need to file:
- •Form 1120 + 5472 for the LLC → File Form 7004 for extension
- •Form 1040-NR for yourself (if applicable) → File Form 4868 for extension
These are separate extensions. Filing Form 7004 for your LLC does NOT extend your personal Form 1040-NR deadline.
Partnership owners
If you're a partner in a multi-member LLC:
- •The LLC files Form 7004 to extend Form 1065
- •You file Form 4868 to extend your personal Form 1040-NR
- •You can't file your personal return until you receive your K-1 from the partnership
This is why partnerships have an earlier deadline (March 15) — to give partners time to receive K-1s before their April 15 personal deadline.
Filing both
It's very common to file both extensions. There's no penalty for filing an extension, and it buys you significant breathing room.
Form 7004: File by April 15 (for Form 1120) or March 15 (for Form 1065)
Form 4868: File by April 15 (or June 15 for 1040-NR filers with no US wages)
Use UFF
Generate both Form 7004 and Form 4868 with UFF. Fill in the basic fields (it takes 5 minutes each), download the PDFs, and file them before the deadlines.
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