Fee to accompany form 7004?

[AZ-Tax]

One of my insurance clients who is one of very few insurance clients I have for which I still don't prepare their taxes, called me about a fee on preparing a P'Ship. Told him cannot give him firm price until I see what he has got. Said he will call first part of May in the meantime he is going to file form 7004 ext. My software charges me to e-file extensions for S-Corp, P'ship and C-Corps which is then credited when I actually e-file the return but upon Googling form 7004 and 7004 instructions, I don't see any fee that needs to accompany form 7004. Just curious, if DIY paper filed a form 1065, would a fee need to accompany and if so how much?

[Koss]

Filing Fees

There is no fee to file Form 7004 by mail.

There has never been any fee charged by the IRS for the filing of any tax return or extension application, whether by mail or electronically.

The regulations do not prohibit a transmitter from charging a fee to the ERO. And an ERO can charge a fee to the client for e-filing. You can even charge a fee for paper filing, if you want. It's not against the rules, as long as you adequately disclose it.

But the IRS has never charged a fee for filing a tax return or an extension.

Yes, there are fees for filing certain forms, such as Form 1023 (application for recognition as a tax-exempt organization), or Form 3115 (change in accounting method). Those are not tax returns, and they are not extension applications, either.

BMK