Generally, a domestic partnership must file Form 1065 by the 15th day of the 3rd month following the date its tax year ended as shown at the top of Form 1065.
For partnerships that keep their records and books of account outside the United States and Puerto Rico, an extension of time to file and pay is granted to the 15th day of the 6th month following the close of the tax year.
Do not file Form 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns if the partnership is taking this 2-month extension of time to file and pay. Attach a statement to the partnership's tax return stating that the partnership qualifies for the extension of time to file and pay. If the partnership is unable to file its return within the 2-month period, use Form 7004 to request an additional 4-month extension.
If the due date falls on a Saturday, Sunday, or legal holiday, file by the next day that is not a Saturday, Sunday, or legal holiday.
Extension of Time To File. File Form 7004 to request a 6-month extension of time to file. File Form 7004 by the regular due date of the partnership return. Form 7004 can be electronically filed.
Form 7004 has been simplified and now consists of two parts. part I includes, in form number order, all the forms for which Form 7004 is used to request an extension of time to file. Filers requesting an extension will enter (in the box located at the top of Part I) the form code for the return for which the extension is requested. Part II includes questions for all filers.
Address changes for filing Form 7004: The address for filing Form 7004 has changed for some entities located in Georgia, Illinois, Kentucky, Michigan, Tennessee, and Wisconsin. See Where To File, later.