S-Corporation Tax Extension Filing Requirements
                     S-Corporation Tax Filing Instructions
S-Corp Tax Return 1120-S - An Overview, Due Date, 
Extension Form 7004
803-514- support@expressextensio
5155 n.com
S-Corporation - An Overview
● The S-corporation is taxed in a specific way by the IRS, making it different from C-
corporations, Trust, Estates and Limited Liability Companies (LLC). 
● Corporations with 100 shareholders or less can apply to be treated as an S-
corporation by the IRS. 
● In an S-corporation, the losses, gains, and credits of the corporation flow through 
their shareholders. This means that shareholders claim these gains, losses, credits, 
deductions, etc on their own personal tax returns. Therefore, the organization 
receives the benefit of being taxed like a partnership and there is no double taxation. 
● To elect to become an S-corporation, organizations must file the Form 2553, 
Election by a Small Business Corporation. The election is not complete until 
written acceptance is provided by the IRS. 
803-514- support@expressextensi
5155 on.com
S-Corporation Tax Return
● Domestic corporations that are classified as S-corporations by the IRS 
are required to file Form 1120-S, U.S. Income Tax Return for an S 
Corporation. This form reports the losses, gains, credits, and 
deductions of the corporation. 
● The S-corporation must attach a Schedule K-1 on behalf of each of 
their shareholders and furnish them with a copy. This form summarizes 
each individual’s separate share of the S-corporation.
Click here to find the Filing Methods and 1120-S Mailing Address.
803-514- support@expressextensi
5155 on.com
S-Corporation Tax Form 1120-S Due Date
● Form 1120-S must be completed and filed with the IRS no later than 
the 15th day of the 3rd month following the end of the 
organization’s tax year.
● For organizations that operate on a calendar year, this deadline is 
quickly approaching on March 15, 2021. 
803-514- support@expressextensi
5155 on.com
Extension to File Form 1120-S
● S-Corporations can easily file an automatic 1120-S extension with the IRS for up 
to an additional 6 months of time to complete their business income tax return. 
● File Form 7004, Application for Automatic Extension of Time To File 
Certain Business Income Tax, Information, and Other Returns. 
● The IRS doesn’t require any reason or explanation for why your business is 
requesting an S-Corporation tax extension. 
● The extension doesn’t apply to tax payments, these must be made by the 
original deadline. 
803-514- support@expressextensi
5155 on.com
How to File an Extension Form for S-Corporations
● The IRS permits businesses to file their extension Form 7004 on 
paper and mail it in, or they can file electronically. 
● Electronic filing is the IRS-preferred method, as it is much easier for 
them to process these forms. 
● E-filing 7004 is also a much simpler method of filing in general. 
Filers can complete and transmit their extension within minutes and 
instant IRS updates can be provided. 
803-514- support@expressextensi
5155 on.com
Advantage of Filing 7004 with ExpressExtension
● ExpressExtension is an industry leading IRS e-file provider, with 
many benefits that users will find extremely convenient!
● ExpressExtension offers a simple and efficient filing process based 
on over a decade of e-filing experience.
● Make your tax payment while filing your extension. 
● File your extension in minutes, from any device, and receive instant 
IRS updates. 
● If your Form 7004 is rejected, ExpressExtension provides you with 
the precise error code. In addition, you are able to correct and 
retransmit your form at no additional cost!
803-514- support@expressextensi
5155 on.com
Contact Us
Reach out to our amazing, U.S based support team with any questions! 
We are available to assist you Monday-Friday, from 9AM-6PM EST by 
phone, email, and live chat. 
ExpressExtension
[email protected]
803-514-5155