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IRSCredits & Incentives (8800/8900 Series)

Official form guide

Form 8873: 8873

IRS Form 8873 is a short request to extend the filing deadline for certain foreign corporation income tax returns (e.g., Form 1120-F). Use it when you need more time beyond the original due date to submit the full return.

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Form Overview

IRS Form 8873 - 8873

IRS Form 8873 is a short request to extend the filing deadline for certain foreign corporation income tax returns (e.g., Form 1120-F). Use it when you need more time beyond the original due date to submit the full return.

The form captures the corporation’s name, EIN, address, the return being extended, the original due date, and the requested new due date.

Risk Radar

Scan points
  • 1A single typo can invalidate the entire extension request.
  • 2Incorrect EIN or name mismatch
  • 3Extension date exceeds six‑month limit
  • 4Signature missing or unsigned
  • 5Mailing to the wrong IRS address

Plain English

If a foreign corporation can’t finish its U.S. tax return on time, it can ask the IRS for a short extension with this one‑page form. The request gives you an extra six months to file the complete return, but it does not extend any tax‑payment deadline.

Submission Date

  • Filing date: 2017-09-16 08:03:18
  • 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 taxpaymentforeignincome

Hover a term to preview the meaning.

What this form is for

  • Use when you need a six‑month extension for Form 1120‑F or similar foreign‑entity returns.
  • Do not use for domestic corporation extensions (use Form 7004).
  • If you need an extension for a partnership or S corporation, check Form 7004 or the specific partnership extension form.

Form selector

Use this form or another form?

Domestic corporation filing Form 1120

General corporate extension up to 6 months

✓ Verify corporation type first

Form 7004

Partnership filing Form 1065

Extension for partnership returns

✓ Confirm partnership status

Form 7004

Deadline or filing window

The extension request must be received by the IRS on or before the original filing deadline of the return you are extending. If the request arrives after that date, the IRS will treat the return as late and may assess penalties. The new deadline, if granted, is exactly six months after the original due date.

  • —Original due date | +180 days | New extended due date | Verify not beyond six‑month limit

Checklist

What you need before filling it out

1

Corporation name

Articles of incorporation or EIN verification letter · IRS notice or prior return

⚠ Misspelled name✕ High
2

Employer Identification Number

IRS EIN assignment letter · Prior filed return

⚠ Transposed digits✕ Medium
3

Original filing deadline

Calendar or IRS notice · Return instructions

⚠ Wrong year used✕ High
4

Requested extension date

Calculated 180‑day addition · Calendar

⚠ Exceeds six months✕ High
5

Signature

Authorized officer’s signature · Corporate resolution

⚠ Missing or unauthorized signatory✕ High

Before you submit

  1. 1Use the 2024 edition of Form 8873
  2. 2Confirm corporation name matches prior filings
  3. 3Verify EIN is correct
  4. 4Calculate extension date – no more than 180 days later
  5. 5Sign and date the form
  6. 6Attach any required statements (if instructed)
  7. 7Mail to the correct IRS address before the original deadline
  8. 8Retain a copy of the mailed form and proof of postage
  9. 9If faxing, obtain a transmission receipt
  10. 10Check that the envelope is postmarked on or before the deadline

How to file this form

  1. 1Download Form 8873 from IRS.gov
  2. 2Enter corporation’s legal name, EIN, and address
  3. 3Enter the original due date of the return being extended
  4. 4Enter the requested new due date (max six months later)
  5. 5Sign and date the form as an authorized officer
  6. 6Place the form in an envelope with correct IRS mailing address
  7. 7Send via certified mail or fax per instructions

Known limitations

  1. 1Form does not extend tax‑payment deadlines; separate payment may be required
  2. 2Only applicable to foreign corporation returns listed in the instructions
  3. 3No electronic filing portal; must use mail or fax
  4. 4IRS may reject if the form is not the current edition

Field map

Compact field-by-field guide

6 fields

Entity Info

1 items

Taxpayer Name and TIN

Name and taxpayer ID of the entity claiming the credit.

Requiredtext

Credit Info

1 items

Credit Type

Type of credit or incentive being claimed.

Requiredselect

Calculation

2 items

Qualifying Amount

The base amount used to calculate the credit.

Requiredamount
Credit Amount

Calculated credit amount after applying formulas and limitations.

Requiredamount

Certification

1 items

Supporting Information

Detailed breakdown supporting the credit calculation.

text

Signatures

1 items

Signature

Sign and date the form.

Requiredsignature
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Current form status
IRS

Form 8873 is currently in its 2024 edition. The IRS updates the form annually; verify the edition date before filing.

What changed or needs a fresh check

  • Edition date – confirm 2024 version on IRS.gov
  • Fee – no filing fee for Form 8873
  • Mailing address – use address in the instructions for the specific return type
  • Signature requirement – authorized officer must sign
  • Electronic submission – only if fax option is listed in instructions

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Quick Facts

Foreign corporations filing Form 1120‑F or related foreign‑entity returns file Form 8873.
The form captures the corporation’s name, EIN, address, the return being extended, the original due date, and the requested new due date.
File Form 8873 on or before the original filing deadline of the return you are extending (typically the 15th day of the 4th month after the tax year).
Mail the completed form to the IRS address listed in the form’s instructions for the specific return type, or fax if the instruction allows electronic submission.
Errors in the corporation’s name, EIN, or requested extension date can cause the IRS to reject the request, leaving the original deadline in effect and potentially triggering penalties.
1. Download the latest Form 8873 from IRS.gov. 2. Fill in the corporation’s identifying information exactly as it appears on the original return. 3. Enter the original due date and the desired extension date (no more than six months later). 4. Sign and date the form. 5. Mail (or fax) to the address in the instructions before the original deadline.

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Blank Form 8873↗Instructions↗

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After you file

  1. 1Keep the signed copy and mailing receipt for your records
  2. 2Monitor IRS correspondence for acceptance or rejection notice
  3. 3If accepted, note the new filing deadline in your calendar
  4. 4Pay any tax due by the original payment deadline to avoid interest
  5. 5If rejected, file the full return immediately to reduce penalties
  6. 6Update corporate records with the new filing date

Sources

  • SRCForm 8873 title and purposeIRS official form description
  • SRCEligibilityForeign corporation filing Form 1120-F
  • SRCExtension periodSix months maximum per instructions
  • SRCNo feeConfirmed by IRS fee schedule
  • SRCSignature requirementStated in form instructions
  • SRCMailing addressesListed in the form’s instruction page
  • SRCEdition date2024 edition noted on IRS website
  • SRCNo electronic filingNoted in instructions

Common confusion points

Extension vs. payment deadline

Many think the extension also delays payment

→ Verify payment due date separately

Domestic vs. foreign corporation

Form 8873 is only for foreign entities

→ Confirm corporation classification first

Six‑month limit

Some assume any length can be requested

→ Calculate exact 180‑day limit

Mailing address

Different addresses for different return types

→ Use the address in the specific instructions

Electronic filing

Users assume online filing is possible

→ Only mail or fax are accepted

Workflow map

Related forms and next steps

4 signals

Before

Form 1120-F – Original foreign corporation return

Current

8873

After

Form 1120-F – Complete return filed by new deadline

Often used with

Form 7004 – General corporate extension (if domestic)

⚠ If something goes wrong

  • IRS Notice of Rejection – Review error and re‑submit

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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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