Tax season is honestly a nightmare for most business owners. You’re juggling payroll, client demands, and that one printer that always jams when you need to sign a contract. Then you realize the deadline is staring you in the face. Panic sets in. You need more time, which leads you directly to the IRS extension request. Finding exactly where to file form 7004 shouldn't feel like an escape room challenge, but here we are.
It’s just an extension. Simple, right? Well, not exactly. If you send that paper to the wrong service center, your request might sit in a mailroom pile while the IRS starts ticking off late filing penalties against your corporation or partnership. We're talking about the Application for Automatic 6-Month Extension of Time To File Certain Business Income Tax, Information, and Other Returns. Catchy name. Basically, it buys you six months of breathing room, provided you handle the paperwork correctly and—more importantly—send it to the right geographic location.
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Most people shouldn't even be asking about a physical address. Seriously. The IRS is pushy about e-filing for a reason. It’s faster. You get a receipt. You don't have to worry about a postmark being illegible because a postal worker had a rough Tuesday.
If you use authorized software or go through a tax pro, you’ll likely e-file. It’s the gold standard. For many large corporations, it’s actually mandatory. If you have assets over a certain threshold or file a high volume of returns, the IRS doesn't want your paper. They want data. But maybe you're a traditionalist. Or maybe your software is glitching. If you're stuck with a printer and a stamp, the destination depends entirely on two things: your business's home base and whether you’re attaching a check.
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Breaking Down the IRS Map
The IRS splits the country into different processing zones. It's not intuitive. You might think your neighbor state would handle your mail, but the IRS logic operates on a different plane of existence.
If your principal business, office, or agency is located in Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia, West Virginia, or Wisconsin, you have a specific destination. For those filing without a payment, you'll send your Form 7004 to the Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999-0019.
Wait. Did you include a check? If you’re sending money—which you probably should if you owe taxes, because an extension to file is not an extension to pay—the address changes. You’ll send that same form to Internal Revenue Service, P.O. Box 931300, Louisville, KY 40293-1300.
The Western and Southern Route
Now, if you’re operating out of Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Tennessee, Texas, Utah, Washington, or Wyoming, the rules shift.
No payment included? Mail it to the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0019.
Got a check in the envelope? Direct that to Internal Revenue Service, P.O. Box 931300, Louisville, KY 40293-1300. Notice something? The "with payment" address is often the same regardless of your state because the IRS uses specific "lockbox" banks to process money quickly. They want your cash. They want it fast.
Foreign Entities and Special Cases
Things get weird if you’re outside the 50 states. If your business is located in a foreign country, a U.S. possession, or you're filing as a "Foreign Corporation" under certain sections of the tax code, you’re in a different bucket entirely.
Usually, these filings go to the Internal Revenue Service Center, P.O. Box 409101, Ogden, UT 84409. It’s a bit of a catch-all for the international crowd. Honestly, if you're running an international operation and still mailing paper forms to Utah, you might want to reconsider your workflow. The margin for error with international mail is just too high when you're dealing with IRS deadlines.
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The Deadline Trap Everyone Falls Into
Don't mess this up: Form 7004 must be filed on or before the regular due date of your return. If you're a calendar-year C-Corp, that’s usually April 15. For an S-Corp or a Partnership, it’s March 15.
If you mail it on the 16th, you’re toast. The IRS uses the "postmark rule," meaning if the post office stamps it by the deadline, you’re technically on time. But why risk it? If the ink is faint or the envelope gets stuck in a sorting machine, you're stuck arguing with a federal agency that has more lawyers than you do.
Also, keep in mind that Form 7004 is an automatic extension. You don't wait for a "yes" from the IRS. You just file it and assume you’re good—unless they send you a "no" later, which usually only happens if you used the wrong form or filed after the deadline. It's a "no news is good news" situation.
Common Mistakes That Void Your Extension
- The Wrong Form: Some people try to use Form 4868. That's for individuals. If you’re a business entity, 4868 is useless to you. Use 7004.
- Missing the Signature: Interestingly, Form 7004 doesn't actually require a signature in many cases when filed electronically. But on paper? People get nervous. Follow the instructions for your specific entity type closely.
- The "Payment" Confusion: I’ll say it again because it’s the #1 reason people get hit with fees. Form 7004 extends the paperwork deadline. It does not extend the payment deadline. If you owe $10,000 and you file for an extension but don't pay until October, the IRS is going to charge you interest from April to October. They’re like a bank that never forgets.
Why Some Addresses Change
The IRS periodically moves its processing centers. They close old facilities (like the one in Fresno a few years back) and consolidate. Always check the latest version of the "Instructions for Form 7004" on IRS.gov before you lick the envelope.
The addresses I mentioned are current as of the latest 2024/2025 updates, but the government loves a good shuffle. Sometimes a center in Missouri gets overwhelmed, and they'll reroute traffic to Utah. It’s a logistical dance that taxpayers aren't usually invited to.
Actionable Steps for a Stress-Free Extension
Stop looking for stamps. Seriously.
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The best way to handle this is through the IRS Modernized e-File (MeF) system. Most tax software—even the cheap stuff—can handle a 7004. You click submit, you get a confirmation code, and you go back to running your business.
If you absolutely must mail it:
- Use Certified Mail: Get a return receipt. This is your "get out of jail free" card if the IRS claims they never got your form.
- Double Check the Box: Form 7004 covers dozens of different tax returns (1120, 1065, 1041, etc.). You have to enter the correct "Form Code" in Part I. If you’re a Partnership filing Form 1065, you need to put code "09" in that box. If you put the wrong code, the computer won't know what you're extending.
- Separate Envelopes: If you're filing extensions for multiple businesses, do not put them all in one envelope. Give each its own. The IRS mailroom is a place of high-speed scanning; if two forms are stuck together, one will be ignored.
The goal here is to stop worrying about where to file form 7004 and start focusing on the actual tax return you now have an extra six months to finish. Take the breathing room. Organize your receipts. Maybe finally call that accountant back.
Just don't wait until 4:55 PM on the day of the deadline to find a mailbox.
Immediate Next Steps
- Identify your entity type: Check your previous year's filing to see if you are a 1120, 1120-S, or 1065.
- Locate your Form Code: Look at the chart on page 2 of the Form 7004 instructions to find the 2-digit code corresponding to your tax return.
- Calculate your payment: Estimate your total tax liability. If you expect to owe, prepare an electronic payment via EFTPS (Electronic Federal Tax Payment System) to avoid late-payment interest, even if you are filing the extension on paper.
- Confirm the address: If e-filing isn't an option, verify your state's current regional service center on the IRS "Where to File" page to ensure no last-minute facility closures have rerouted your mail stream.