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IRSOther IRS Forms (1000–1999)

Official form guide

Form 11652: 11652

IRS Form 11652 is the application to request an automatic six‑month extension to file Form 1120‑F, the U.S. Income Tax Return of a Foreign Corporation. Use it when a foreign corporation cannot meet the original filing deadline.

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Form Overview

IRS Form 11652 - 11652

IRS Form 11652 is the application to request an automatic six‑month extension to file Form 1120‑F, the U.S. Income Tax Return of a Foreign Corporation. Use it when a foreign corporation cannot meet the original filing deadline.

The form captures the corporation’s name, EIN, address, tax year, original due date, and the reason for the extension request.

Risk Radar

Scan points
  • 1A missed or rejected extension can trigger immediate penalties on the underlying return.
  • 2Missing the original filing deadline
  • 3Incorrect EIN or tax year entered
  • 4Signature omitted or illegible
  • 5Sending to the wrong IRS address

Plain English

If a foreign company needs more time to finish its U.S. corporate tax return, it files this short form to ask the IRS for an extra six months. The request is simple, but it must be filed correctly and on time to avoid penalties.

Submission Date

  • Filing date: 2023-02-10 22:10:15
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

income taxforeignincomemonth

Hover a term to preview the meaning.

What this form is for

  • Use when you need a six‑month extension for Form 1120‑F.
  • Do not use for individual extensions (Form 4868).
  • Check Form 1120‑F instructions if the corporation qualifies for a different extension method.

Form selector

Use this form or another form?

Corporate tax return due but no extension needed

Direct filing required

✓ Verify filing deadline first

Form 1120‑F

Extension for partnership filing

Not applicable to foreign corporations

✓ Use only for partnership returns

Form 8868

Late filing without prior extension

Penalties apply

✓ Consider filing ASAP to limit penalties

Not applicable

Deadline or filing window

The extension request must be received by the IRS on or before the original Form 1120‑F due date, usually the 15th day of the fourth month after the tax year ends. If the deadline is missed, the extension is denied and penalties begin accruing from the original due date.

  • —Tax year end date | Add 4 months, then subtract 1 day | Original due date | Verify calendar month lengths

Checklist

What you need before filling it out

1

Corporation name

Articles of Incorporation or IRS records · Tax return header

⚠ Misspellings cause rejection✕ High
2

Employer Identification Number

IRS EIN assignment letter · EIN confirmation letter

⚠ Transposed digits✕ Medium
3

Tax year end

Corporate bylaws or prior return · Prior year Form 1120‑F

⚠ Wrong year leads to mis‑dated extension✕ High
4

Signature

Authorized officer’s signature · Corporate resolution

⚠ Illegible or missing signature✕ High
5

Mailing receipt

Certified mail receipt or e‑file confirmation · Postal service tracking

⚠ No proof of timely filing✕ Medium

Before you submit

  1. 1Use the latest edition of Form 11652
  2. 2Confirm corporation’s EIN matches IRS records
  3. 3Enter the correct tax year and original due date
  4. 4Provide a clear, legible signature of an authorized officer
  5. 5Check the IRS mailing address for foreign corporations
  6. 6Send via certified mail or use e‑filing with confirmation receipt
  7. 7Retain a copy of the completed form and mailing proof
  8. 8Record the date the IRS receives the extension request

How to file this form

  1. 1Download Form 11652 from IRS.gov
  2. 2Complete identifying fields (name, EIN, address, tax year)
  3. 3Calculate the original filing deadline and note it on the form
  4. 4Sign and date the form as an authorized corporate officer
  5. 5Package the form with a cover letter if required
  6. 6Mail to the correct IRS service center before the deadline
  7. 7If e‑filing is available, upload the PDF and keep the electronic receipt
  8. 8File a copy in the corporation’s tax records

Known limitations

  1. 1Form does not calculate penalty amounts; separate analysis is needed
  2. 2No electronic filing guarantee – some IRS centers still require paper
  3. 3The form provides only an automatic six‑month extension; longer extensions need separate approval
  4. 4Instructions may reference other forms; verify cross‑references for updates

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

Form 11652 is active for the 2024 tax year. The latest revision was released in October 2023. Verify the edition date before use.

What changed or needs a fresh check

  • Edition date – confirm the form is the 2023‑2024 version
  • Fee – no fee for the extension request
  • Mailing address – use the address for foreign corporations in the instructions
  • Signature requirement – authorized officer must sign
  • Electronic filing option – verify if IRS e‑file is available for extensions

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Quick Facts

Foreign corporations that are required to file Form 1120‑F file Form 11652.
The form captures the corporation’s name, EIN, address, tax year, original due date, and the reason for the extension request.
It must be filed on or before the original due date of Form 1120‑F, typically the 15th day of the 4th month after the corporation’s tax year ends.
Mail the completed form to the IRS address listed in the instructions for the corporation’s filing location, or submit electronically if the IRS permits e‑filing for extensions.
Late or incomplete extensions trigger automatic failure, resulting in late‑filing penalties on the eventual return.
1. Download the current edition of Form 11652 from IRS.gov. 2. Fill in the corporation’s identifying information and the requested extension period. 3. Sign and date the form. 4. Mail (or e‑file) it to the correct IRS service center before the original filing deadline. 5. Keep a copy of the stamped envelope or e‑filing confirmation.

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After you file

  1. 1File the stamped mailing receipt or e‑filing confirmation with corporate records
  2. 2Monitor IRS correspondence for acceptance or denial notices
  3. 3If approved, note the new filing deadline on the corporate calendar
  4. 4Prepare the full Form 1120‑F to meet the extended deadline
  5. 5Keep all supporting documents (EIN letter, tax year proof) for audit readiness
  6. 6Update internal tax‑compliance tracking systems with the extension status

Sources

  • SRCForm 11652 title and purposeIRS official form header
  • SRCExtension period (six months)IRS instructions for Form 11652
  • SRCFiling deadline (original due date)Form 1120‑F filing rules
  • SRCSignature requirementForm 11652 instructions
  • SRCMailing address guidanceIRS “Where to File” page for foreign corporations
  • SRCEdition date (Oct 2023)IRS form revision history
  • SRCNo feeIRS fee schedule for extension forms
  • SRCElectronic filing noteIRS e‑file eligibility list (not found in provided source)

Common confusion points

Extension period length

Some think it can be longer than six months

→ Verify the six‑month automatic rule

Who can sign

Non‑officer signatories sometimes used

→ Only an authorized corporate officer may sign

Electronic filing availability

Assumed always possible

→ Check current IRS e‑file guidance for Form 11652

Mailing address

Different addresses for domestic vs. foreign entities

→ Use the address in the form’s instructions

Tax year vs. calendar year

Users enter calendar year by mistake

→ Confirm the corporation’s fiscal year end

Workflow map

Related forms and next steps

5 signals

Before

Form 1120‑F – main corporate tax return

Current

11652

After

Form 1120‑F – file the actual return by the extended deadline

Often used with

Form 8804/8805 – withholding tax statements for foreign corporations

⚠ If something goes wrong

  • Form 1120‑F with late‑filing penalty schedule – calculate penalties
  • File Form 1120‑F immediately to reduce penalties

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Source transparency

Copyright & Licensing - US Government Forms

Independent guide

BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.

Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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