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IRSOther IRS Forms (1000–1999)

Official form guide

Form 13424M: 13424-M

IRS Form 13424‑M is the application for an automatic 6‑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 13424M - 13424-M

IRS Form 13424‑M is the application for an automatic 6‑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, tax year, original filing deadline, and the requested extension period.

Risk Radar

Scan points
  • 1A single typo can turn an automatic extension into a denied request.
  • 2Missing the original filing deadline
  • 3Incorrect EIN or tax year entered
  • 4Failure to sign the form
  • 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 a six‑month extension. The request is automatic as long as the form is complete and filed on time.

Submission Date

  • Filing date: 2019-05-06 22:10:07
  • 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 taxforeignperiodincomemonth

Hover a term to preview the meaning.

What this form is for

  • Use when a foreign corporation needs a six‑month extension for Form 1120‑F.
  • Do not use for individuals or domestic corporations.
  • If the corporation is filing a different return (e.g., Form 1120), consult the appropriate extension form.

Form selector

Use this form or another form?

Late filing without prior extension

May incur penalties

✓ Verify if an extension was previously granted

Form 1120‑F with late‑filing penalty schedule

Extension for a partnership

Different deadline rules

✓ Ensure partnership status before filing

Form 7004

Estimated tax only

For individuals/estates

✓ Confirm eligibility

Form 8809 (Application for Extension of Time to File an Income Tax Return)

Deadline or filing window

The extension request must be received by the IRS on or before the original Form 1120‑F due date. If the request arrives after that date, the extension is not automatic and penalties may apply. The six‑month extension then moves the filing deadline to the 15th day of the 10th month after the tax year ends.

  • —Estimated tax due | Sum of tax liability minus payments | Estimated tax payment amount | Underpayment may trigger interest

Checklist

What you need before filling it out

1

Corporation name

Articles of incorporation or IRS registration · Form header

⚠ Misspelling leads to rejection✕ High
2

EIN

IRS notice or prior return · Identification section

⚠ Wrong EIN blocks processing✕ High
3

Tax year end

Corporate charter or financial statements · Part I

⚠ Incorrect year shifts deadline✕ Medium
4

Signature

Authorized officer’s signature · Signature line

⚠ Missing signature invalidates request✕ High
5

Estimated tax payment receipt

Bank copy or electronic confirmation · Payment attachment

⚠ No proof can cause penalty✕ Medium

Before you submit

  1. 1Verify EIN matches IRS records
  2. 2Confirm tax year and original deadline are correct
  3. 3Check the six‑month extension box
  4. 4Calculate any required estimated tax payment
  5. 5Attach payment proof if applicable
  6. 6Sign the form with an authorized officer’s title
  7. 7Use the current edition of the form
  8. 8Mail to the exact address in the instructions
  9. 9Include a return receipt request or e‑file confirmation
  10. 10Retain a copy of the completed form and mailing proof

How to file this form

  1. 1Download the latest Form 13424‑M PDF from IRS.gov
  2. 2Enter corporation identification data exactly as on prior filings
  3. 3Select the six‑month extension option
  4. 4Enter estimated tax payment amount, if any
  5. 5Sign and date the form
  6. 6Print and staple (if mailing) or upload to the e‑file system
  7. 7Send via certified mail or submit electronically before the deadline
  8. 8Save the delivery confirmation

Known limitations

  1. 1Form does not calculate tax liability; separate calculation required
  2. 2Only grants a six‑month extension; longer extensions need separate approval
  3. 3Electronic filing is limited to certain IRS service centers
  4. 4Instructions may lag behind the latest tax law changes

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 13424‑M is currently active for tax years beginning on or after January 1 2022. Check the IRS website for any future revisions.

What changed or needs a fresh check

  • Edition date: verify the form is the 2024 revision or later
  • Fee: no filing fee for the extension itself, but estimated tax may be required
  • Mailing address: use the address in the current instructions for foreign corporations
  • Signature line: must be signed by an authorized officer
  • Electronic filing option: confirm availability on the IRS e‑file portal

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Quick Facts

Foreign corporations that are required to file Form 1120‑F.
The form captures the corporation’s name, EIN, tax year, original filing deadline, and the requested extension period.
File on or before the original Form 1120‑F due date (generally the 15th day of the 4th month after the tax year ends).
Mail the completed form to the address listed in the instructions for the corporation’s filing location, or submit electronically if the IRS permits e‑filing for this form.
Errors can cause the extension to be denied, leading to late‑filing penalties and interest on any tax due.
1. Gather the corporation’s EIN, tax year, and original filing deadline. 2. Complete the identification section and check the box for a six‑month extension. 3. Sign the form and attach any required payment for estimated tax. 4. Mail (or e‑file) to the correct IRS service center before the original deadline. 5. Retain a copy of the stamped envelope or e‑file receipt.

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After you file

  1. 1File the receipt or certified‑mail proof in the corporate records
  2. 2Track the IRS acknowledgment (mail notice or e‑file acceptance)
  3. 3Prepare Form 1120‑F using the new deadline
  4. 4Pay any tax due by the extended due date to avoid interest
  5. 5Monitor for IRS notices about the extension status
  6. 6Update the corporation’s tax calendar with the new filing date

Sources

  • SRCForm 13424‑M title and purposeIRS official form header
  • SRCExtension period (six months)instructions for Form 13424‑M
  • SRCEligibility (foreign corporation)instructions
  • SRCSignature requirementform line item
  • SRCMailing address guidanceinstructions page
  • SRCNo filing feeIRS fee schedule for extension forms
  • SRCDeadline logicIRS Publication 542 excerpt
  • SRCElectronic filing noteIRS e‑file FAQ
  • SRCEstimated tax payment recommendationinstructions
  • SRCKnown limitation about six‑month grantform instructions

Common confusion points

Extension length

Assumed it can be longer than six months

→ Verify the form only grants six months

Who can file

Belief that a U.S. affiliate can file

→ Only the foreign corporation itself may submit

Electronic filing availability

Expectation of universal e‑file

→ Confirm e‑file is offered for the current edition

Estimated tax requirement

Thinking no payment needed

→ Provide payment if tax liability is expected

Signature authority

Any employee can sign

→ Must be an authorized officer or legal representative

Workflow map

Related forms and next steps

4 signals

Before

Form 1120‑F (original return)

Current

13424M

After

Form 1120‑F filed by the new deadline

Often used with

Form 7004 (general extension) only for domestic entities

⚠ If something goes wrong

  • Form 1120‑F with late‑filing penalty schedule

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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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