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IRSOther IRS Forms (7000–9999)

Official form guide

Form 872B: 872-B

Form 872‑B is the IRS request to extend the filing deadline for Form 1120‑F, the U.S. Income Tax Return of a Foreign Corporation. File it when a foreign corporation cannot meet the original due date.

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Form Overview

IRS Form 872B - 872-B

Form 872‑B is the IRS request to extend the filing deadline for Form 1120‑F, the U.S. Income Tax Return of a Foreign Corporation. File it when a foreign corporation cannot meet the original due date.

The form captures the corporation’s name, EIN, tax year, original due date, requested extension period, and a brief explanation of the delay.

Risk Radar

Scan points
  • 1A late or incomplete Form 872‑B can erase any chance of an extension and trigger penalties.
  • 2Missing the original filing deadline
  • 3Requesting more than the allowed 6‑month extension
  • 4Providing an inaccurate original due date
  • 5Leaving the signature line blank

Plain English

If a foreign company needs more time to finish its U.S. corporate tax return, it uses Form 872‑B to ask the IRS for an extension. The form tells the IRS how long the extra time is needed and why the original deadline can’t be met.

Submission Date

  • Filing date: 2024-03-14 22:10:16
  • 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 taxforeignperiodincome

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What this form is for

  • Use when a foreign corporation cannot file Form 1120‑F by its due date.
  • Do not use for domestic corporations or other tax‑return extensions.
  • If the corporation already filed Form 1120‑F, use Form 1120‑F‑X for amendments.

Form selector

Use this form or another form?

Domestic corporation needs extension

Covers many U.S. corporate returns

✓ Verify corporation type first

Form 7004

Foreign corporation needs to amend a filed return

Amendment, not extension

✓ Ensure original return was filed

Form 1120‑F‑X

Deadline or filing window

The request must be received by the IRS on or before the original Form 1120‑F filing deadline (generally the 15th day of the 4th month after the tax year ends). If the request arrives after that date, the extension is denied and penalties may apply.

  • —Requested extension months | Input months (max 6) | Extension end date | Exceeds 6 months – not allowed

Checklist

What you need before filling it out

1

Corporation name & EIN

Articles of incorporation or IRS notice · Form 1120‑F header

⚠ Misspelled name – rejection✕ High
2

Tax year & original due date

Prior year tax return · Form 1120‑F due date chart

⚠ Wrong year – denial✕ Medium
3

Reason for extension

Internal memo or accountant note · Explanation field

⚠ Vague reason – may be questioned✕ Low
4

Signature

Authorized officer signature · Signature line

⚠ Missing or unauthorized signatory – invalid✕ High

Before you submit

  1. 1Use the 2024 edition of Form 872‑B
  2. 2Confirm corporation is a foreign entity
  3. 3Check that the original Form 1120‑F due date is correct
  4. 4Enter a requested extension period of 1‑6 months only
  5. 5Provide a concise, factual reason for the delay
  6. 6Sign and date the form with an authorized officer
  7. 7Attach a copy of the pending Form 1120‑F (optional but helpful)
  8. 8Mail to the correct IRS service center address
  9. 9Retain a copy of the signed form and mailing receipt

How to file this form

  1. 1Download Form 872‑B from IRS.gov and print on white paper
  2. 2Enter corporate identification details exactly as on Form 1120‑F
  3. 3Calculate the extension end date and verify it does not exceed 6 months
  4. 4Write a brief, specific explanation for the delay
  5. 5Sign the form and include the date
  6. 6Place the form in an envelope with the correct IRS address
  7. 7Send via certified mail or a trackable service

Known limitations

  1. 1Form does not collect financial data; it only requests time
  2. 2No electronic filing (e‑file) option is provided for Form 872‑B
  3. 3The IRS may deny the request if the reason is not considered reasonable
  4. 4The form does not waive any penalties that have already accrued

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 872‑B is currently active for tax years beginning after 2020. The latest edition is dated 2024 and supersedes earlier versions.

What changed or needs a fresh check

  • Edition date – verify the form is the 2024 edition
  • Fee – no filing fee for Form 872‑B
  • Mailing address – use the address for foreign corporations in the instructions
  • Signature requirement – authorized officer must sign
  • Extension limit – maximum 6‑month extension allowed

Form Preview

Form 872B page 1

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Form 872B page 2

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Quick Facts

Foreign corporations that are required to file Form 1120‑F and need extra time submit Form 872‑B.
The form captures the corporation’s name, EIN, tax year, original due date, requested extension period, and a brief explanation of the delay.
Submit Form 872‑B before the original Form 1120‑F filing deadline; the extension is granted only if the request is timely.
Mail the completed form to the IRS address listed in the instructions for the corporation’s filing location, or fax if the address permits electronic submission.
Late or inaccurate extensions can trigger penalties, interest, and a possible denial of the extension, forcing the original deadline to apply.
1. Download the latest Form 872‑B from IRS.gov. 2. Fill in corporate identification, tax year, and original due date. 3. State the requested extension period (up to 6 months) and provide a concise reason. 4. Sign and date the form. 5. Mail (or fax) to the correct IRS service center before the original deadline.

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After you file

  1. 1Keep the mailed copy and receipt for at least 7 years
  2. 2Monitor IRS correspondence for acceptance or denial notice
  3. 3If denied, file Form 1120‑F by the original deadline to avoid penalties
  4. 4Update internal filing calendar with the new extended due date
  5. 5Record the extension request in the corporation’s tax compliance log

Sources

  • SRCForm 872‑B title and purposeIRS official form description
  • SRCMaximum extension periodIRS instructions for Form 872‑B
  • SRCNo filing feeIRS fee schedule for extension requests
  • SRCSignature requirementForm 872‑B instructions
  • SRCMailing address for foreign corporationsIRS Publication 519 reference
  • SRCDeadline ruleIRS guidance on extension requests before original due date
  • SRCNo e‑file optionIRS electronic filing limitations list

Common confusion points

Extension period

Some think 12 months is allowed

→ Verify max 6 months

Who can sign

Non‑officer signatures sometimes accepted

→ Use an authorized officer

Mailing address

Different addresses for domestic vs foreign

→ Use the address listed for foreign corporations

Electronic filing

Users assume e‑file works

→ Form 872‑B must be paper‑filed

Form vs amendment

Mistaking Form 872‑B for Form 1120‑F‑X

→ Use correct form for amendments

Workflow map

Related forms and next steps

4 signals

Before

Form 1120‑F – original U.S. corporate tax return for foreign corporations

Current

872B

After

Form 1120‑F – filed by the new extended deadline

Often used with

Form 872‑B – extension request for Form 1120‑F

⚠ If something goes wrong

  • Notice of Deficiency – may be issued if extension is denied

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Copyright & Licensing - US Government Forms

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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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