1120 / 1065 / 1041-ELF: Form 7004 disqualifications

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Form 7004 cannot be e-filed for the following:

  • Name change applications
  • Reasonable cause for failing to pay timely
  • Reasonable cause for failing to file application timely
  • Requests for refunds
  • Election to make installment payments for a portion of balance due amount
  • Applications requesting extension due to change in accounting period unless prior approval has been applied for from IRS or certain conditions have been met. See Publication 538 (Accounting Periods and Methods) for further details.
  • Applications with Net Operating Loss Carryback. Form 1138 should be sent separately and not with the 7004.
  • Applications attaching a Form 2848, Power of Attorney and Declaration of Representative (POA). The POA should be sent separately and not with the 7004.
  • Early filed returns (filed before end of tax period)
  • Filing short period extension due to termination of 1120S status
  • Extensions for the following forms:
    o Form 706-GS(D) (Generation-Skipping Transfer Tax Return for Distributions)
    o Form 8612 (Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts)
    o Form 8613 (Return of Excise Tax on Undistributed Income of Regulated Investment Companies)
    o Form 8725 (Excise Tax on Greenmail)
    o Form 8831 (Excise Taxes on Excess Inclusions of REMIC Residual Interests)
    o Form 8876 (Excise Tax on Structured Settlement Factoring Transactions)

Please see e-filing Form 7004 for more information.  

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