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We grant an automatic six-month extension to file a tax return. An extension of time to file is not an extension of time to pay.File and pay your state income taxes. This type of Single Member LLC can file Form 7004 and receive an extension of up to 6 months to file their tax return. An LLC that is not automatically classified as a corporation and does not file Form 8832 will be classified, for federal tax purposes under the default rules. There is no extension of time allowed to file Form IT204LL or to pay the fee. Page last reviewed or updated: September 8, 2022. Use this form to file your annual renewal once every calendar year. There is no fee for filing the annual renewal if the entity is active and in good standing. Use this form to file your annual renewal once every calendar year.