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IRSWage & Withholding (W Series)

Official form guide

Form W-14: W-14

Form W‑14 is the IRS 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 the foreign corporation cannot meet the original filing deadline.

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Form Overview

IRS Form W-14 - W-14

Form W‑14 is the IRS 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 the foreign corporation cannot meet the original filing deadline.

The form captures the corporation’s name, EIN, address, tax year, original filing deadline, and the requested extension period.

Risk Radar

Scan points
  • 1A single missed day can void the entire extension request.
  • 2Missing the original filing deadline
  • 3Incorrect EIN or tax year entered
  • 4Signature omitted or illegible
  • 5Sending to the wrong IRS service center

Plain English

If a foreign company needs more time to finish its U.S. tax return, it files this short form to ask the IRS for a six‑month extension. The request is simple, but the IRS must receive it before the original due date.

Submission Date

  • Filing date: 2016-08-19 00:00:00
  • 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

Hover a term to preview the meaning.

What this form is for

  • Use when you need a 6‑month extension for Form 1120‑F.
  • Do not use for individuals or domestic corporations.
  • If you need a longer extension, see Form 7004.

Form selector

Use this form or another form?

Need more than 6 months

Allows up to 6 months for many returns, but not 1120‑F

Verify eligibility

Form 7004

Requesting relief from penalty

Used for claim of refund or abatement

Confirm penalty type

Form 843

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 granted and penalties may apply. The IRS does not provide a separate deadline beyond the original filing date.

  • Original due date | add 6 months | Extension due date | Verify calendar days

Checklist

What you need before filling it out

1

Corporation name

Articles of incorporation · Tax return header

Misspelled nameHigh
2

Employer Identification Number

IRS EIN assignment letter · EIN confirmation page

Transposed digitsMedium
3

Tax year

Prior year Form 1120‑F · Tax year box

Wrong fiscal yearHigh
4

Signature

Authorized officer ID · Signature line

Missing or illegibleHigh
5

Mailing date

Postmark or fax transmission log · Envelope or fax cover sheet

Date after deadlineHigh

Before you submit

  1. 1Use the current year’s W‑14 edition
  2. 2Enter the correct EIN
  3. 3Check the tax year matches the pending 1120‑F
  4. 4Confirm the original filing deadline date
  5. 5Sign and date the form
  6. 6Include a cover letter if mailing
  7. 7Mail to the exact IRS address for foreign corporations
  8. 8Retain a dated copy of the mailed envelope or fax confirmation
  9. 9Track delivery with USPS certified mail or fax receipt
  10. 10Verify no fee is required
  11. 11Ensure no extra pages are attached

How to file this form

  1. 1Download the PDF from IRS.gov
  2. 2Print on single‑sided 8.5×11 paper
  3. 3Complete all required fields in black ink
  4. 4Sign in ink as an authorized corporate officer
  5. 5Place the form in an envelope with the correct IRS address
  6. 6Mail via certified mail or use the fax number in the instructions
  7. 7Record the mailing/fax date and tracking number
  8. 8File a copy in the corporation’s tax records

Known limitations

  1. 1Form does not grant an extension for penalties, only for filing time
  2. 2Only a six‑month automatic extension is possible; longer extensions require separate approval
  3. 3Electronic filing is not accepted for W‑14
  4. 4The IRS may reject the request if any required field is blank or illegible

Field map

Compact field-by-field guide

8 fields

Personal Info

2 items

Full Name and Address

Your legal name and current mailing address.

Requiredtext
Social Security Number or TIN

Your taxpayer identification number — must match IRS records.

Requiredssn

Filing Status

1 items

Filing Status

Single, Married Filing Jointly, or Head of Household (for withholding purposes).

Requiredselect

Dependents

1 items

Dependents Information

Number of qualifying children and other dependents.

text

Adjustments

1 items

Other Income or Deductions

Additional income not from jobs or adjustments to withholding.

amount

Withholding

1 items

Extra Withholding

Additional amount you want withheld from each paycheck.

amount

Certification

1 items

Tax Classification

Your tax entity type: Individual, Corporation, Partnership, etc.

Requiredselect

Signatures

1 items

Signature

Sign and date to certify under penalty of perjury.

Requiredsignature
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Current form status
IRS

Form W‑14 is active for tax years 2022‑present. The IRS updates the form annually; verify the edition date before filing.

What changed or needs a fresh check

  • Edition date – confirm the form is the current year’s version
  • Fee – no fee for W‑14
  • Mailing address – use the address for foreign corporations in the instructions
  • Signature line – must be signed by an authorized officer
  • Paper vs. electronic – only paper submission accepted

Quick Facts

Foreign corporations that must file Form 1120‑F file Form W‑14.
The form captures the corporation’s name, EIN, address, tax year, original filing deadline, and the requested extension period.
File Form W‑14 on or before the original Form 1120‑F due date (generally the 15th day of the 6th month after the tax year ends).
Mail the completed form to the IRS address listed in the instructions for the corporation’s filing location, or fax if the IRS permits.
Errors or late submission can cause the extension to be denied, leading to penalties and interest on the late return.
1. Download the latest W‑14 PDF from IRS.gov. 2. Fill in corporate identification, tax year, and original due date. 3. Sign and date the form. 4. Mail (or fax) it to the correct IRS office before the deadline. 5. Keep a copy for your records.

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After you file

  1. 1Keep the certified‑mail receipt or fax confirmation
  2. 2File the copy of W‑14 with the corporation’s tax file
  3. 3Mark the new extended due date on the corporate calendar
  4. 4Monitor for any IRS notice confirming the extension
  5. 5Prepare and file Form 1120‑F by the extended deadline
  6. 6If the extension is denied, calculate and pay any accrued penalties promptly

Sources

  • SRCIRS Form W‑14 title and purposeIRS.gov
  • SRCExtension period (6 months)IRS instructions for W‑14
  • SRCNo filing feeIRS fee schedule
  • SRCMailing addressesW‑14 instructions page for foreign corporations
  • SRCSignature requirementW‑14 line item
  • SRCEligibility (foreign corporation)IRS form description
  • SRCElectronic filing not permittedIRS filing methods guide
  • SRCDeadline logicIRS guidance on extension requests

Common confusion points

Extension length

W‑14 only gives 6 months, not unlimited

Verify you need exactly 6 months

Who can sign

Only an authorized corporate officer may sign

Check corporate bylaws for signatory authority

Mailing address

Different IRS centers for domestic vs. foreign filings

Use the address in the W‑14 instructions

Electronic vs. paper

Some IRS forms accept e‑filing, W‑14 does not

Submit paper only

Form number

W‑14 is for 1120‑F, not other returns

Confirm you are filing a foreign corporation return

Workflow map

Related forms and next steps

4 signals

Before

Form 1120‑F – the return that needs the extension

Current

W-14

After

Form 1120‑F – file by the new deadline

Often used with

Form 7004 – if you need a different extension period

⚠ If something goes wrong

  • Form 843 – to request penalty abatement

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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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