Form 7004 — 6-month extension for a foreign-owned LLC or a partnership

Form 7004 extends two different returns an LLC owned from abroad may file, and they go through different channels. A foreign-owned single-member LLC (Form 5472 + pro forma 1120) faxes its 7004 to 855-887-7737 — the same IRS line that takes the return itself. A partnership — a multi-member LLC filing Form 1065 — can't fax Form 7004: it is e-filed or mailed to the IRS address for the partnership's state.

Fax for a single-member LLC, or Certified Mail for a partnership: upload the PDF below and we send it to the right IRS office, with a free automated check of the form before you pay.

Download the blank form from IRS.gov: Form 7004 (PDF)

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Where this form faxes

ScenarioIRS fax number
Foreign-owned single-member LLC (Form 5472 + pro forma 1120) — form code 12855-887-7737
Partnership / multi-member LLC (Form 1065) — form code 09No fax: mail or e-file

IRS fax numbers change without notice. We re-verify our routing table against the current IRS form instructions, and the exact number your document was sent to is printed on your transmission report.

Numbers last verified against IRS sources: 2026-07-19 · Official IRS source

Deadline

File Form 7004 by the return's original due date — a late 7004 gives no extension. Foreign-owned single-member LLC (5472 + 1120): April 15, extended to October 15. Partnership (1065): March 15, extended to September 15. For the 2026 tax year: April 15, 2027 and March 15, 2027.

Frequently asked questions

To 855-887-7737, the same IRS fax line that takes the pro forma Form 1120 with Form 5472. Enter form code 12 (Form 1120) on Part I, line 1, and write "Foreign-owned U.S. DE" across the top — both come from the Instructions for Form 5472.

No. The Instructions for Form 7004 give two channels: e-file, or mail to the IRS service center for the partnership's state. The 855-887-7737 fax line takes Form 7004 only from foreign-owned single-member LLCs filing Form 5472. We can mail a partnership's 7004 for you by USPS Certified Mail — the postmark is the filing date.

Principal office in CT, DE, DC, GA, IL, IN, KY, ME, MD, MA, MI, NH, NJ, NY, NC, OH, PA, RI, SC, TN, VT, VA, WV or WI with total assets under $10 million: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0019. Any other state, or $10 million or more: Ogden, UT 84201-0045. Principal office outside the U.S.: Internal Revenue Service, P.O. Box 409101, Ogden, UT 84409.

By the original due date of the return it extends. A calendar-year partnership: March 15 (to September 15). A foreign-owned single-member LLC: April 15 (to October 15). When the date falls on a weekend, the next business day.

12 (Form 1120) for a foreign-owned single-member LLC filing Form 5472, and 09 for a partnership filing Form 1065. One Form 7004 per return.

Such a partnership already has until the 15th day of the 6th month (June 15) without filing anything; it attaches a statement to the return. For 3 more months it files Form 7004 by June 15 with the line 4 box checked (Regulations section 1.6081-5).

No — only the time to file. A partnership and a foreign-owned single-member LLC normally owe no tax on these returns: enter -0- on line 6.

The IRS no longer confirms: it writes only if the extension is disallowed, so keep the fax report or Certified Mail receipt as proof of timely filing. No signature is required on Form 7004.

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Mail a partnership’s Form 7004 to the IRS — certified

For a partnership filing Form 1065 (form code 09). A foreign-owned single-member LLC faxes its 7004 to 855-887-7737 — use the fax sender.

We print your PDF, mail it by USPS Certified Mail to the correct IRS service center for your state, and send you the tracking. Certified Mail is accepted as proof of filing under IRC §7502 — the postmark is your filing date.

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