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Form 7004 disqualifications

You can't e-file Form 7004 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.
    note
    Refer to Publication 538 (Accounting Periods and Methods).
  • Applications with Net Operating Loss Carryback.
    note
    Send Form 1138 separately and not with the 7004.
  • Applications attaching a Form 2848, Power of Attorney and Declaration of Representative (POA).
    note
    You'll need to send the POA separately and not with the 7004.
  • Early filed returns
    note
    Filed before the end of the tax period.
  • Filing short period extension due to termination of 1120S status
  • Extensions for the following forms:
    • 706-GS(D) (Generation-Skipping Transfer Tax Return for Distributions).
    • 8612 (Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts).
    • 8613 (Return of Excise Tax on Undistributed Income of Regulated Investment Companies).
    • 8725 (Excise Tax on Greenmail).
    • 8831 (Excise Taxes on Excess Inclusions of REMIC Residual Interests).
    • 8876 (Excise Tax on Structured Settlement Factoring Transactions).

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