where do i mail form 7004

You don’t mail Form 7004 to just one universal address — it depends on both :

1. which main tax return you’re extending (for example 1120, 1065, 1041, 1120‑S, 1042, etc.), and
2. where your principal business, office, or agency is located (your state or if you’re outside the U.S.).

Because these addresses change and there are several different IRS campuses (Ogden, Kansas City, etc.), the only completely reliable way to know your address is:

1. Go to the IRS “Where to File Form 7004” page.

2. In the chart, find the line for the main return you’re extending (the column “IF the form is…”).

3. In that same row, find the column for the state (or “foreign country or U.S. possession”) where your principal business/office/agency is located.

4. Use the address in the “THEN file Form 7004 at:” column — that’s the exact IRS mailing address for your situation.

If you’re unsure or your deadline is close, the IRS strongly recommends e‑filing Form 7004 instead of mailing, since it’s faster and avoids mailing to the wrong campus.

If you tell me:

• which return you’re extending (for example “1120‑S for my S‑corp”), and
• the state where your principal business office is,

I can walk you through the specific address line by line so you can copy it exactly.