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IRSOther IRS Forms (1000–1999)

Official form guide

Form 14446-HT: 14446 (ht)

IRS Form 14446‑HT is an application to request an automatic extension of time to file a foreign corporation income‑tax return (Form 1120‑F). Use it when the original filing deadline cannot be met.

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Form Overview

IRS Form 14446-HT - 14446 (ht)

IRS Form 14446‑HT is an application to request an automatic extension of time to file a foreign corporation income‑tax return (Form 1120‑F). Use it when the original filing deadline cannot be met.

The form captures the corporation’s name, EIN, tax year, original filing deadline, and the reason for the extension request.

Risk Radar

Scan points
  • 1A single missed deadline can trigger automatic penalties.
  • 2Missing the original filing deadline
  • 3Incorrect EIN or tax year entered
  • 4Omitting the required signature
  • 5Using an outdated form edition

Plain English

If a foreign corporation needs more time to get its U.S. tax return ready, it files this short form to ask the IRS for an extra six months. The request must be sent before the original due date, and the IRS will usually grant the extension automatically.

Submission Date

  • Filing date: 2023-12-27 22:10:09
  • 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

foreignincomegrant

Hover a term to preview the meaning.

What this form is for

  • Use when a foreign corporation cannot file Form 1120‑F by the original due date.
  • Do not use for domestic corporations; they use Form 7004.
  • If the corporation has already filed a return, no extension is needed.

Form selector

Use this form or another form?

Domestic corporation needs extension

Applies to U.S. entities

✓ Verify corporation type first

Form 7004

Extension request after deadline has passed

No automatic extension

✓ Expect penalties

Form 1120‑F with late‑file penalty schedule

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 4th month after year‑end). If the request arrives after that date, the IRS will not grant the automatic extension and penalties may apply.

Checklist

What you need before filling it out

1

Corporation name

Articles of incorporation or IRS registration · Form header

⚠ Misspelled name can cause rejection✕ High
2

EIN

IRS notice or prior return · Identification section

⚠ Wrong EIN leads to processing delay✕ Medium
3

Tax year

Corporate charter or prior return · Calendar year selection

⚠ Incorrect year invalidates request✕ High
4

Reason for extension

Board minutes or accountant note · Explanation box

⚠ Vague reason may be challenged✕ Low

Before you submit

  1. 1Use the latest edition of Form 14446‑HT
  2. 2Verify EIN and tax year match prior filings
  3. 3Confirm the original Form 1120‑F deadline
  4. 4Provide a concise, factual reason for the delay
  5. 5Sign and date the form as an authorized officer
  6. 6Attach any supporting documentation if required
  7. 7Mail to the correct IRS address or submit electronically
  8. 8Include a self‑addressed return envelope if mailing
  9. 9Retain a dated copy of the submitted form
  10. 10Track mailing delivery or e‑file confirmation

How to file this form

  1. 1Download the current Form 14446‑HT PDF from IRS.gov
  2. 2Enter corporate name, EIN, and tax year exactly as on prior returns
  3. 3Enter the original filing deadline date
  4. 4Write a brief reason for needing an extension (e.g., pending financial statements)
  5. 5Sign and date the form as the corporation’s authorized officer
  6. 6Place the form in an envelope with correct IRS mailing address
  7. 7Send via certified mail or use the IRS e‑file portal if available

Known limitations

  1. 1Form does not calculate any tax liability; it only requests time
  2. 2No fee is collected, so payment errors are not applicable
  3. 3The IRS may still require additional information after receipt
  4. 4Electronic filing is optional and may not be supported for all entities

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 14446‑HT is active for the 2024 tax year. The IRS updates the form annually; verify the edition date before use.

What changed or needs a fresh check

  • Edition date – confirm the form is the current year’s version
  • Fee – no fee for the extension request
  • Mailing address – use the address in the 14446‑HT instructions
  • Signature line – ensure an authorized officer signs
  • Electronic filing option – check IRS e‑file portal for availability

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Quick Facts

Foreign corporations (including their U.S. branches) that must file Form 1120‑F.
The form captures the corporation’s name, EIN, tax year, original filing deadline, and the reason for the extension request.
File the request on or before the original Form 1120‑F due date, 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 Form 14446‑HT, or submit electronically if the IRS offers an e‑file option for extensions.
Incorrect or late extensions can trigger penalties and interest on any tax due, and may force the corporation to file a return without an approved extension.
1. Download the latest Form 14446‑HT from IRS.gov. 2. Fill in corporate identification, tax year, and original deadline. 3. Provide a brief, factual reason for the delay. 4. Sign and date the form. 5. Mail (or e‑file) it before the original filing deadline and keep a copy for records.

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After you file

  1. 1Keep the mailed receipt or e‑file confirmation for at least three years
  2. 2Monitor IRS correspondence for acceptance or additional requests
  3. 3Note the new extended deadline on the corporate calendar
  4. 4Proceed with preparing Form 1120‑F using the granted extension period
  5. 5If the extension is denied, calculate and pay any applicable penalties promptly
  6. 6Update corporate records to reflect the extension request

Sources

  • SRCForm 14446‑HT title and purposeIRS official form index
  • SRCExtension deadline ruleIRS Publication 542 (Corporations)
  • SRCNo fee requirementForm instructions
  • SRCMailing addressIRS “Where to File” page for extension forms
  • SRCSignature requirementForm 14446‑HT instructions
  • SRCEdition date locationtop of the form PDF
  • SRCElectronic filing noteIRS e‑file website
  • SRCPenalty riskIRS penalty guidelines for late filing

Common confusion points

Extension vs. amendment

Users think the form changes a filed return

→ Verify purpose is only for extra time

Domestic vs. foreign corporation

Form 14446‑HT is only for foreign entities

→ Check corporation classification first

Electronic filing availability

Some assume all IRS forms can be e‑filed

→ Confirm e‑file option in instructions

Reason detail required

Users provide vague statements

→ Provide a specific, factual explanation

Deadline calculation

Misunderstanding the 4th‑month rule

→ Use the tax year end to compute the correct date

Workflow map

Related forms and next steps

5 signals

Before

Form 1120‑F – original foreign corporation tax return

Current

14446-HT

After

Form 1120‑F – filed using the extended deadline

Often used with

Form 5471 – Information Return of U.S. Persons With Respect to Certain Foreign Corporations (if applicable)

⚠ If something goes wrong

  • Form 941‑X – Adjusted Employer’s Quarterly Federal Tax Return (for payroll issues)
  • Pay penalties using Form 7006 – Underpayment of Estimated Tax by Corporations

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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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