The complete table (Rev. December 2025)
Transcribed from the code table printed on Form 7004 itself. Codes 10, 13, and 14 do not exist in the current revision; Form 708 (code 37) is the newest addition.
Estates, trusts, and fiduciary returns
| Code | Return | What it is |
|---|---|---|
| 01 | Form 706-GS(D) | Generation-skipping transfer tax — distributions |
| 02 | Form 706-GS(T) | Generation-skipping transfer tax — terminations |
| 03 | Form 1041 (bankruptcy estate only) | Gets the standard 6-month extension |
| 04 | Form 1041 (estate other than a bankruptcy estate) | 5½-month extension |
| 05 | Form 1041 (trust) | 5½-month extension |
| 06 | Form 1041-N | Alaska Native settlement trusts |
| 07 | Form 1041-QFT | Qualified funeral trusts |
| 37 | Form 708 | Gifts and bequests from covered expatriates — new in the Dec. 2025 revision |
Partnerships and REMICs
| Code | Return | What it is |
|---|---|---|
| 09 | Form 1065 | Partnerships and multi-member LLCs |
| 11 | Form 1066 | REMIC income tax return |
Corporations (Form 1120 family)
| Code | Return | What it is |
|---|---|---|
| 12 | Form 1120 | Standard C corporation return |
| 34 | Form 1120-C | Cooperative associations |
| 15 | Form 1120-F | Foreign corporations |
| 16 | Form 1120-FSC | Foreign sales corporations |
| 17 | Form 1120-H | Homeowners associations |
| 18 | Form 1120-L | Life insurance companies |
| 19 | Form 1120-ND | Nuclear decommissioning funds |
| 20 | Form 1120-ND (section 4951 taxes) | Self-dealing taxes on those funds |
| 21 | Form 1120-PC | Property and casualty insurers |
| 22 | Form 1120-POL | Political organizations |
| 23 | Form 1120-REIT | Real estate investment trusts |
| 24 | Form 1120-RIC | Regulated investment companies (mutual funds) |
| 25 | Form 1120-S | S corporations |
| 26 | Form 1120-SF | Settlement funds |
Withholding, foreign trusts, and specialty returns
| Code | Return | What it is |
|---|---|---|
| 08 | Form 1042 | Withholding on U.S.-source income of foreign persons |
| 27 | Form 3520-A | Foreign trusts with a U.S. owner |
| 28 | Form 8612 | REIT undistributed income excise tax |
| 29 | Form 8613 | RIC undistributed income excise tax |
| 30 | Form 8725 | Greenmail excise tax |
| 31 | Form 8804 | Partnership section 1446 withholding for foreign partners |
| 32 | Form 8831 | REMIC excise taxes |
| 33 | Form 8876 | Structured settlement factoring excise tax |
| 35 | Form 8924 | Alaska natural gas pipeline excise tax |
| 36 | Form 8928 | Group health plan excise taxes |
Mix-ups that actually happen
- 12 vs. 25: an S corporation entering the C corporation code (or vice versa). The extension then covers a return the entity does not file.
- 04 vs. 05: estates and trusts both file Form 1041 but have different codes — and after a section 645 election, the combined filing is the estate’s (code 04).
- 09 vs. 31: a partnership with foreign partners needs both extensions — code 09 for the 1065 and a separate Form 7004 with code 31 for the Form 8804 withholding return.
Form 7004 code FAQs
Where does the form code go on Form 7004?
In the boxes on Part I, line 1. The code tells the IRS which return the extension applies to — Form 7004 covers dozens of different returns, and one application extends exactly one return. File a separate Form 7004 for each return that needs extending.
What are the most common Form 7004 codes?
Code 09 for Form 1065 (partnerships and multi-member LLCs), code 12 for Form 1120 (C corporations), code 25 for Form 1120-S (S corporations), and codes 04 and 05 for Form 1041 (estates and trusts respectively). Those five cover the overwhelming majority of business extensions.
What happens if I enter the wrong code?
The extension attaches to the return the code names — not the return you meant. If the codes describe different returns (say, 12 instead of 25), the return you actually file can be treated as filed without an extension, with late-filing penalties measured from the original deadline. If you catch a wrong code before the deadline, file a corrected Form 7004.
Why are codes 10, 13, and 14 missing?
The IRS retires codes when returns are discontinued or consolidated, and the December 2025 revision of Form 7004 simply does not include them. Always work from the code table printed on the current form revision rather than an old cheat sheet — this page transcribes the Rev. 12-2025 table.
Related guides: Form 7004 overview, S corp extension, C corp extension, partnership extension, trust & estate extension, HOA / Form 1120-H extension.
Disclaimer: The IRS adds and retires codes with each Form 7004 revision — verify against the code table printed on the current form before filing. This page is general information, not tax advice. TaxFilingCenter is an IRS-authorized e-file provider and does not provide legal or tax advice.