Form 7004 Rejection - Error Codes

If Form 7004 is rejected, review the exact IRS rejection code in My Tax Filings before correcting it.

Common rejection codes

• F7004-003-01 / F7004-003-03: Check the tax period and filing deadline.
• F7004-011-03: IRS records indicate a previously accepted filing for the return type and tax period. Check with your accountant or preparer.
• F7004-904-01: Verify the tax period end date against IRS records; not all businesses use December 31.
• F7004-905-03: The return type may not match IRS records. A frequent example is a corporation that believes it elected S status but that the IRS still recognizes as a C-Corporation. When the deadline is near, correcting and resubmitting Form 7004 under the C-Corporation return type recognized by the IRS may be a practical way to obtain an accepted extension while resolving the Form 2553 election separately. This does not settle the entity's actual tax classification, and deadlines can differ. See the S-Corporation rejection guidance or consult a tax professional.
• R0000-901-01: Verify the EIN and business name control.

Open the rejected extension and select Correct and Resubmit. Corrections do not incur another service fee. Check for Accepted by IRS; acceptance is not guaranteed. Any applicable five-calendar-day transmission perfection period runs from the original applicable filing deadline, not the rejection date.