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.
  • Applications with Net Operating Loss Carryback.
  • Applications attaching a Form 2848, Power of Attorney and Declaration of Representative (POA).
  • Early filed returns
  • 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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