How do you file an extension for corporate returns?

Q: Corporate returns are due on March 15th. How do you file an extension? —V Johnson, Boston

The following answer was provided by Mark Misselbeck, CPA, Levine Katz Nannis & Solomon PC, Needham.

A: You must request an automatic extension of time to file the corporate return and pay any tax reasonably anticipated to be due by the March 15 due date (postmarks are considered to be the filing date). For a MA corp. use Form 7004 for the federal extension and M-7004 for the MA extension.