ExpressExtension Support

I am a foreign-owned U.S. Disregarded Entity. Can I e-file Form 7004 in ExpressExtension?

No, if you’re a foreign-owned U.S. disregarded entity (DE), you cannot e-file Form 7004. You must file it via fax or mail by the regular due date of the return.

Additionally, under the final regulations for section 6038A, foreign-owned U.S. DEs that are required to file Form 5472 must attach a pro forma Form 1120 along with Form 5472 by the due date (including extensions) of Form 1120.

When filing Form 7004, ensure the code for Form 1120 is entered on Part I, Line 1. Write "Foreign-owned U.S. DE" at the top of Form 7004.

You can submit your 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: Do not use the regular filing address provided in the Form 7004 or Form 1120 instructions.