7004N: Automatic Extension of Time Application (2024)
Nebraska · Nebraska DOR · Used for tax years 2024
Nebraska Form 7004N requests an automatic extension of time to file a corporation, fiduciary, or partnership income tax return. It also reports a tentative tax payment, with lines for corporations to calculate tentative tax liability, credits, and prior payments.
Who files this form
Form 7004N is for corporations, fiduciaries, partnerships, and limited liability companies making a tentative Nebraska income tax payment and/or requesting more time to file when Federal Form 7004 has not been properly filed.
- File Form 7004N when making a tentative income tax payment, unless you pay electronically and identify the payment as an extension payment.
- If you filed for a federal extension and are not making a tentative Nebraska income tax payment, you do not need to complete Form 7004N. Attach a copy of the Federal Form 7004 filed with the IRS, or the approved federal extension, to your Nebraska return.
- Corporations needing more time beyond a federal extension use Form 7004N. Nebraska allows a maximum extension of seven months beyond the original return due date.
- A unitary group filing one combined return should request only one extension for the entire group.
What you'll need
Have the following information and applicable attachments ready:
- The taxable year's beginning and ending dates.
- The entity's legal name, any doing-business-as name, mailing address, federal ID number, and Nebraska ID number.
- Tentative tax liability, applicable credits, estimated payments, and other payments needed to calculate the tentative payment. Fiduciaries and partnerships do not need to complete lines 1 through 10, but must complete line 11.
- A copy of Federal Form 7004 filed with the IRS if requesting additional Nebraska corporate filing time beyond the federal extension.
- For a unitary group filing a combined return, each member's name, address, federal ID number, and Nebraska ID number.
- An authorized signature and the signer's title and daytime phone number. If someone outside the listed authorized signer categories signs for the taxpayer, a power of attorney must be on file with the Nebraska Department of Revenue.
How to file
- Enter the entity and tax-period information, select the applicable extension boxes, and complete the required payment lines. Pay the amount shown on line 11.
- Have an authorized person sign the application. The form generally must be signed on or before the original return due date. For additional Nebraska time after a federal extension, sign it on or before the federal extension expires and file it with the Nebraska return.
- Submit the form using the applicable method below.
Paying by mail: File Form 7004N when sending your check or money order. Make payment payable to the “Nebraska Department of Revenue” and mail it with the application to:
Nebraska Department of Revenue
PO Box 94818
Lincoln, NE 68509-4818
Paying electronically: Options include Nebraska e-pay, ACH Credit, and Nebraska Tele-pay at 800-232-0057. Corporations may also pay by credit card, with a convenience fee. Some entities must pay electronically. Select the applicable FTA Tax Type Code for the extension payment and check the form's electronic-payment box.
Filing with your return: The form may be attached to the Nebraska income tax return, including an e-filed return. Check the return's “7004 Attached” box when attaching the form. If filing Form 7004N with an e-filed return, the tentative payment must still be remitted on or before the original return due date.
Common mistakes
- Forgetting the “7004 Attached” box. When Form 7004N is submitted with the return, check this box. Failure to do so may cause processing delays or an improper balance-due notice.
- Waiting to pay until the e-filed return is submitted. Even when Form 7004N will accompany an e-filed return, the tentative payment must be remitted by the original return due date.
- Not identifying an electronic extension payment correctly. Select the applicable FTA Tax Type Code for the extension payment.
- Skipping line 11 for a fiduciary or partnership. These filers may leave lines 1 through 10 blank, but must complete line 11.
- Requesting separate extensions for members of a combined unitary group. Request only one extension for the entire group and list all required member information.
Questions people ask
How much additional filing time is available?
Nebraska allows corporations a maximum extension of seven months beyond the original due date. Partnerships are limited to the maximum number of months provided by the IRS. Estates and trusts may receive up to six months. No additional Nebraska extension is granted to partnerships, estates, or trusts.
Will Nebraska send confirmation that my extension was approved?
No approval notice is sent. If the request is denied, the Department of Revenue sends a notice to the address entered on Form 7004N.
Who can sign Form 7004N?
A corporate officer, fiduciary, partner, member, person currently enrolled to practice before the IRS, or attorney or certified public accountant qualified to practice before the IRS may sign. If the taxpayer authorizes someone else to sign, a power of attorney must be on file with the Department of Revenue.
Can I choose not to be contacted by email?
Yes. Write “Opt Out” on the email-address line. Entering an email address acknowledges that the Department of Revenue may contact you by email and that you accept the associated confidentiality risk.