I am a foreign-owned U.S. Disregarded Entity. Can I e-file Form 7004 in ExpressExtension?
595 views | Last modified 3/10/2023 8:09:21 AM EST

No. If you’re a foreign-owned U.S. DE, you can file Form 7004 through fax or mail by the regular due date of the return. You cannot file Form 7004 electronically.

Furthermore, due to the final regulations under section 6038A, any foreign-owned U.S. DEs required to file Form 5472 will now have to attach pro forma Form 1120 with Form 5472 by the due date (including extensions) of Form 1120.

Since Form 5472 of a DE is attached to a pro forma Form 1120, the code for Form 1120 should be entered on Form 7004, Part I, line 1. “Foreign-owned U.S. DE” should be written across the top of Form 7004 and file these forms by:

  • Fax (300 DPI or higher) to 855-887-7737, or
  • Mail to:

Internal Revenue Service
1973 Rulon White Blvd
M/S 6112 Attn: PIN Unit
Ogden, UT 84201

Note: You should not use the regular filing address listed in the Instructions for Form 7004 or Form 1120.

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