The detail
What it means in practice.
Filed by the original due date, Form 7004 gives an automatic six-month extension for Forms 1120 and 1065. A foreign-owned LLC that won't have its Form 5472 ready by 15 April files it, by fax or post to the same IRS address as the return, to move the deadline to 15 October. Any tax owed is still due on the original date.
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