If you need more time to file Form 1042, you can file an extension on Form 7004.
When to file Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns
Generally, you must file the extension on or before the due date for Form 1042. The due date for form 1042 is March 15th of the following year the return needs to be filed for.
Extension period
The automatic extension period is generally 6 months.
Important: The extension is time to file Form 1042, it is not an extension to pay tax.
How to file Form 7004
- Electronically
You can e-file Form 1042 directly in Calculus.
1. Login to your Calculus account.
2. Head to Form 1042-S List
3. Click on E-file
4. Click E-file extension under 1042
In the next screen, please select whether the application is for calendar year 2025, or a different period and enter:
- Tentative total tax - the amount you expect to report with Form 1042.
- Total payments and credits - the sum of all federal tax deposits or other payments made to the IRS for the year in question related to the 1042 tax.
- Balance due - expected balance due amount, if any.
After you have completed the necessary fields, please click E-File.
Important: Form 1042 is filed on calendar year basis, reporting 1042-S payments and federal tax withheld and deposited for the calendar year, so in the case your entity's tax year is different than the calendar one, the extension of time to file Form 1042 may be denied and you may need to file it on paper with an explanation of the e-filed rejection.
- Via mail
You can mail completed Form 7004 to address:
Internal Revenue Service
P.O. Box 409101
Ogden, UT 84409
Important: IRS will not notify you if they have approved the extension request. IRS will only notify you if your extension request is denied.
Important: The IRS may terminate the automatic extension at any time by mailing a notice of termination to the entity or person that requested the extension. The notice will be mailed 10 days or more prior to the termination date.