Form 7004 Extension

[frank421]

I mailed form 7004 before the deadline and filed 1065 on March 28. I now have received a notice of late filing.  What do I do?

[BillM223 · Accepted solution]

Did the notice you received expect a response from you?

If so, I would make a copy of your 7004 along with any proof of mailing before said deadline to the IRS office who sent you the notice.

Of course, registered mail would be the best proof of mailing, but perhaps even a transaction receipt of paying for the mailing would help.

If nothing else, this would put the IRS on notice that you mailed the extension so they won't be shocked when they get it.

Also, if the notice has a fax number, you can use that.

[F28F389]

In 2021, I too filed a7004 extension and after filing and 1120S subsequently was notified that I had penalties due. Had to PROTEST and ultimately received a waiver for the 1800 USD assessment. 

If I cannot efile would CERTIFIED MAIL be some protection? OR do I need to use REGISTERED mail?

Thank you for support.

[HelenC12]

Any documentation of tracking is good. The USPS has many options.

Proof of mailing: .

• You can buy a Certificate of Mailing at the Post Office.  A Certificate of Mailing is a proof of mailing receipt that proves you mailed your tax return/documents on a certain date. After you send your taxes/documents, keep your receipt in a safe place. The Postal Service® does not keep copies of receipts. If your return/document is delayed or lost, the postmark will not be available, but your Certificate of Mailing receipt will prove that you mailed your return/documents on time.
• These mailing services apply a postmark to your return. If your return is postmarked by the IRS deadline date, it is considered on time. Priority Mail Express, Priority Mail, First-Class Mail.

[F28F389]

I appreciate the RAPID RESPONSE.

Since the USPS LOST last year's Extension, I decided to follow the OLD protocol and Mailed the FORM via CERTIFIED - with confirmed delivery post card tracking.

Not sure i will get a signature but I PAID for the whole deal.

As a little TWIST, I addressed it to the TREASURY @ the IRS Center BUT the first line was IRS FORM 7004 Section.

So my receipt shows SECTION 7004 not just the generic Department of the Treasury.

The IRS waived the penalties last year after hours on the phone and filing out the appeals paperwork. NOT pleasant. They said i was allowed a pass for that failed delivery because I had 30+ years of on time filing. But I was warned they would not be helpful in the future! 

Wish me luck. Again thank you for the prompt and reassuring information. I will keep the receipt and the information on the office/section involved.