7004N: Automatic Extension of Time Application (2025)
Nebraska · Nebraska DOR · Used for tax years 2025
Nebraska Form 7004N requests an automatic extension of time to file a corporation, fiduciary, or partnership income tax return. It reports the extension requested and any tentative tax payment, with lines for calculating tax liability, credits, and prior payments. The tentative t
Who files this form
Form 7004N is for corporations, fiduciaries, partnerships, and limited liability companies making a tentative Nebraska income tax payment when Federal Form 7004 has not been properly filed and granted, and/or when a corporation needs additional filing time beyond its federal extension.
File Form 7004N with a tentative tax payment unless the payment is made electronically and identified as an extension payment. The form also directs electronic payers to attach Form 7004N to their Nebraska income tax return.
If you have filed for a federal extension and are not making a tentative Nebraska income tax payment, you do not need to complete this application. Attach a copy of the Federal Form 7004 filed with the IRS, or the approved federal extension, to your Nebraska return.
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 attachments ready, as applicable:
- The taxable year's beginning and ending dates.
- The entity's legal name, doing-business-as name, mailing address, federal ID number, and Nebraska ID number.
- Tentative income tax liability, applicable credits, estimated payments, and other payments needed for the payment calculation.
- A copy of Federal Form 7004 filed with the IRS or the approved federal extension, if applicable. Corporations requesting additional time beyond a federal extension must attach a copy of Federal Form 7004.
- For a combined unitary group return, each member corporation's name, address, federal ID number, and Nebraska ID number.
- An authorized signature, title, date, and daytime phone number.
If someone other than a signer listed in the form's instructions is authorized to sign, a power of attorney must be on file with the Nebraska Department of Revenue.
How to file
- Enter the entity information and taxable period. Select the applicable extension boxes and answer the corporation questions, if applicable.
- Complete the tentative tax payment calculation. Fiduciaries and partnerships do not need to complete lines 1 through 10, but must complete line 11.
- Have an authorized person sign the application.
Paying by check or money order: Make it payable to the “Nebraska Department of Revenue.” Mail Form 7004N with the payment to:
Nebraska Department of Revenue
PO Box 94818
Lincoln, NE 68509-4818
Paying electronically: The listed options are Nebraska e-pay, ACH Credit, Nebraska Tele-pay at 800-232-0057, and credit card payments for corporations only. Some entities are required to pay electronically. Select the applicable FTA Tax Type Code for an extension payment and check the electronic-payment box on Form 7004N.
Attach Form 7004N to your Nebraska income tax return if you paid electronically, and check the return's “7004/7004N Attached” box. Taxpayers requesting the automatic extension must attach Form 7004N and/or Federal Form 7004, as applicable, to the Nebraska return.
The tentative tax payment must be remitted by the original return's due date, regardless of payment method.
Common mistakes
- Not checking “7004/7004N Attached” on the Nebraska return. The form warns that this may cause processing delays or an improper balance due notice.
- Delaying the tentative tax payment because you have a filing extension. Payment must be remitted by the original return's due date.
- Skipping line 11 for a fiduciary or partnership. These entities may skip lines 1 through 10, but must complete line 11.
- Not selecting the extension-payment tax code. Electronic payments must use the applicable FTA Tax Type Code for the extension payment.
- Requesting separate extensions for members of a combined unitary group. Request one extension for the group and list every included corporation's required 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 may receive only 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.
Does a federal extension also extend my Nebraska filing time?
If a federal extension has been granted, Nebraska Forms 1120N, 1120-SN, and 1065N are automatically extended for the same period. A federal extension granted to an estate or trust automatically extends Form 1041N's filing date by six months.
Will I receive confirmation that my extension was approved?
No notice is sent for approved applications. The Department of Revenue will send a notice to the address on Form 7004N if the request is denied.
Who can sign the application?
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 you authorize 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. Providing an email address acknowledges that the Department of Revenue may contact you by email and that you accept the associated confidentiality risk.