Form 7004 Rejection - Error Codes

If your IRS Form 7004 (Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns) is rejected, the IRS system will return a specific error code. These codes identify what went wrong and what must be corrected before your extension can be accepted. Below are explanations for some of the most common Form 7004 rejection codes.

Common Form 7004 Rejection Codes

Error-f7004-003-01

IRS Rejection Code F7004-003-01

Form 7004 can only be filed after the Tax Period End Date and on or before the return’s original due date (see Publication 4164). The IRS rejected your filing because it conflicted with this timing rule.

Error-f7004-003-03

IRS Rejection Code F7004-003-03

This error also relates to the Tax Period End Date. Extensions can only be filed after your tax year has ended and before the due date of the return. Check your business tax year start and end dates, and verify they match IRS records.

Error-f7004-011-03

IRS Rejection Code F7004-011-03

The EIN entered already has a previously accepted electronic extension for the same tax year and return type. This may happen if your bookkeeper or accountant already filed for you. Confirm with them and keep proof of the accepted extension for your records.

Error-f7004-904-01

IRS Rejection Code F7004-904-01

The Tax Year End Date you entered does not match IRS records. This often occurs with new businesses. If this is your first year filing, use the date your business was formed as the start, and Dec. 31 as the end date. Also check the box for “Initial Return.”

Error-f7004-905-03

IRS Rejection Code F7004-905-03

The IRS rejected your extension because the return type selected on Line 1 does not match the entity type they have on record. This may occur if you filed as an S corporation without a recorded S election. Resubmitting as a C corporation may be necessary while you resolve the S election with the IRS.

Error-f7004-r0000-007-02

IRS Rejection Code R0000-007-02

The ZIP code you entered does not match the state abbreviation. Verify that both are correct. This is a state–ZIP mismatch in the IRS database.

Error-f7004-r0000-901-01

IRS Rejection Code R0000-901-01

The filer’s EIN and name control do not match the IRS e-file database. Double-check that your business name and EIN are correct. If they are accurate, contact the IRS Business & Specialty Services line at 1-800-829-4933.

Error IND-031-04

IRS Rejection Code IND-031-04

This code typically applies to individual returns but may appear in some business filings if the SSN or EIN cannot be validated. It usually means a mismatch with IRS records. Verify the number entered carefully before resubmitting.

What to Do If You Receive a Rejection

• Review the error code and explanation above.
• Correct data entry mistakes, especially EIN, name control, dates, and entity type.
• Resubmit Form 7004 electronically after fixing the issue.
• If problems persist, call the IRS Business & Specialty Services line at 1-800-829-4933.

For more details, see the IRS resource on  Known Issues and Solutions .

Get More Help

If you need more assistance with Form 7004 rejection codes, visit our Support Center for additional troubleshooting and related resources.