Where to mail Form 7004: the IRS address for each return

Where to mail Form 7004 depends on the return you are extending, where the business is located and, for the most common returns, its total assets. The table above is copied from the IRS page Where to file Form 7004, which the IRS last reviewed or updated on 27 Aug 2026. We read it, and the Instructions for Form 7004 (revised 12/2025), on 13 Nov 2026.

The four places a Form 7004 can go

The IRS table has 12 rows (ours shows 13, because we split the one row that holds two addresses), but they lead to four destinations:

• Kansas City, MO 64999-0019. Forms 1120, 1120-S, 1065 and the other returns in their row, from the eastern group of states, when total assets at the end of the tax year are under the IRS threshold. Also Forms 1041 and 1120-H from the eastern group, and Forms 1041-QFT, 8725, 8831, 8876, 8924, 8928, 706-GS(D) and 706-GS(T) from anywhere.
• Ogden, UT 84201-0045. The same Form 1120 row from the western group of states, and from the eastern group when total assets are at or above the threshold. Also Forms 1041 and 1120-H from the western group, and Forms 1066, 1120-C and 1120-PC from anywhere in the United States.
• Ogden, UT 84409-0045. Forms 1041-N, 1120-POL, 1120-L, 1120-ND and 1120-SF from any location. This is how the IRS prints it: Department of the Treasury, Internal Revenue Service, with the P.O. box ZIP code and no box number.
• P.O. Box 409101, Ogden, UT 84409. Forms 1042, 1120-F, 1120-FSC, 3520-A and 8804 from any location, and most other returns when the principal business, office or agency is in a foreign country or U.S. possession.

The threshold in the Form 1120 row is $10 million in total assets at the end of the tax year.

Form 7004 needs no signature

The instructions settle this in one line, under "How and Where To File":

Signature. No signature is required on this form.

That is unusual for an IRS form, and it is why this page has a send button when our pages for Form 941, Form 940 and Form 1040 do not. Those returns have to carry an ink signature, and a mailing service prints only what you upload. Form 7004 has nothing to sign, so a printed copy of your completed PDF is the complete form.

Three things in the IRS table that are easy to trip over

Three forms appear in two rows. Forms 1120-L, 1120-ND and 1120-SF are in the "any location" row that goes to Ogden, UT 84409-0045, and also in the foreign row that goes to P.O. Box 409101, Ogden, UT 84409. For a filer in a foreign country or U.S. possession both rows fit, and the IRS page does not say which one takes priority. The picker above shows both rather than choosing for you.

The instructions and the web page differ slightly. The instructions (12/2025) add Form 708 to the first row with Forms 706-GS(T) and 706-GS(D). The web table (27 Aug 2026) does not list Form 708. The instructions also say "U.S. territory" where the web page says "U.S. possession." The addresses themselves match row for row.

The first row asks about a person, not a business. For Forms 706-GS(D) and 706-GS(T) the middle column is about the settlor of the trust (the IRS page spells it "settler"), and every case it lists leads to Kansas City, MO 64999-0019.

When Form 7004 has to be on paper

The instructions say Form 7004 "can be filed electronically for most returns." Paper is the only route in these cases:

• extensions for Forms 8612, 8613, 8725, 8831, 8876 and 706-GS(D), which the instructions exclude from electronic filing,
• extensions for Forms 708, 8924 and 8928 for tax year 2025 (the instructions say electronic filing of these starts in tax year 2026),
• the situations the IRS lists on its page for e-filing Form 7004 (page dated 30 Jun 2026) as not eligible for e-file, including name change applications, requests for refunds, reasonable cause for failing to pay or file on time, early filed returns, and a short period extension due to termination of 1120-S status.

What a paper filer should know before mailing

• One form per return. "File a separate Form 7004 for each return for which you are requesting an extension of time to file."
• No approval letter comes. "The IRS will no longer send a notification that your extension has been approved. We will notify you only if your request for an extension is disallowed." A paper filer hears nothing when it works, so the mailing record is the only confirmation.
• Paper extension plus e-filed return can cross. The instructions caution: "If you file Form 7004 on paper and file your tax return electronically, your return may be processed before the extension is granted. This may result in a penalty notice."
• It does not extend the time to pay. "Form 7004 does not extend the time to pay any tax due." The line 8 instructions say most entities must pay by electronic funds transfer. They do not describe enclosing a check, and the table has no with-payment column.
• It does not change your address on file. "A new address shown on Form 7004 will not update your record." The instructions point to Form 8822 or Form 8822-B for that.
• The name must match. If the name on Form 7004 does not match the IRS database, or the identifying number is wrong, the instructions say you will not have a valid extension.

The deadline and the postmark

Form 7004 "must be filed on or before the due date of the applicable tax return," and the instructions send you to the instructions for that return for the date. The extension is generally 6 months. An estate or trust filing Form 1041 gets 5 and a half months.

The Form 7004 instructions do not restate the postmark rule. It is in the Internal Revenue Code: under 26 U.S.C. 7502(a), a document delivered by U.S. mail after its due date is treated as delivered on the date of the postmark, if that date is on or before the due date and the envelope was properly addressed with postage prepaid.

The regulation, 26 CFR 301.7502-1, then says two things about certified mail:

• If the sender's receipt is postmarked by the postal employee to whom the item is presented, the date on that receipt is treated as the postmark date.
• For a document, a properly issued, postmarked certified mail sender's receipt and a properly addressed envelope are prima facie evidence that the document was delivered.

Read that closely, because it matters for how you mail. The receipt the regulation describes is stamped by a clerk at a post office counter. A letter mailed through an online service, ours included, gets USPS tracking and an electronic return receipt. The regulation does not address that kind of record. If you are relying on the timely-mailing rule on the last day or two, the counter is the route the rule describes. This page is general information, not tax advice.

Private delivery services

The Form 7004 instructions do not mention private delivery services. The IRS's general page of street addresses for private delivery services (page dated 29 Oct 2026) gives 333 W. Pershing, Kansas City, MO 64108 and 1973 Rulon White Blvd., Ogden, UT 84201 for the two centers in this table. The third address in this table is a P.O. box, and the IRS says in its instructions for other forms that private delivery services "can't deliver to P.O. boxes."

Mailing Form 7004 with Certisent

1. Complete Form 7004 on your computer and save it as a PDF. There is nothing to sign.
2. In the box at the top of this page, choose the return you are extending and your location. For the Form 1120 row in the eastern states, choose the total assets range.
3. Press "Send to this address." The IRS address for your row becomes the recipient. Add your own name and address as the sender.
4. Upload the PDF, check the preview and pay $14.99. We print the form and hand it to USPS as Certified Mail. You get the tracking number, a proof of mailing and the electronic return receipt.

Two limits, stated plainly. We cannot promise a postmark date or a delivery date, so this route fits a Form 7004 sent with days to spare, not one due tomorrow. And if a consolidated group is filing, the instructions ask for an attached list of members in a set format; include it in the same PDF.

E-file is the faster route when it is open to you

For most returns the IRS takes Form 7004 through its Modernized e-File system, and the instructions point to IRS.gov/Efile7004 for details. Paper is for the cases listed above and for filers who choose it.