How to file business and individual tax extensions

Filing a tax return is part of earning income, but sometimes the filing deadline arrives before you're ready. If you're still catching up on bookkeeping or sorting through receipts looking for tax deductions, don't worry. The IRS will give you an additional six months to file your tax return—all you need to do is file an extension. 

Remember, though, filing an extension does not change the date you have to pay your taxes; it only extends the time you have to file your tax return. You can avoid incurring penalties and interest by paying your taxes by the original tax deadline. 

Here’s how to file an extension: 

1. Estimate the tax you owe

An extension gives you more time to file your tax return, but it doesn't give you more time to pay the tax you owe. So if you owe money to the IRS, you're still expected to pay by the original due date and will need to estimate your tax. As a reminder, those dates to file an extension and pay any taxes are generally as follows (or if this date falls on a Saturday, Sunday, or holiday, the due date is delayed until the next business day):

• March 15 for partnerships and limited liability companies (LLCs) with multiple members filing Form 1065, U.S. Return of Partnership Income and S corporations filing Form 1120S, U.S. Income Tax Return for an S corporation
• April 15 for sole proprietorships and single-member LLCs filing Schedule C, Profit or Loss From Business and C corporations filing Form 1120, U.S. Corporation Income Tax Return

The IRS can charge penalties and interest if you pay your taxes after the original due date, so estimate what you owe and make a payment with your extension request.

2. Select the right extension form

Most businesses use Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns, to request an extension. This includes partnerships and multiple-member LLCs, S corporations, and C corporations.

Two exceptions are sole proprietors and single-member LLCs. Sole proprietors and single-member LLCs don't file separate business tax returns. Instead, they report business income or losses on Schedule C. So these types of entities request a personal extension using Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return.

3. Complete and submit the extension request form

Completing the extension form is straightforward. You don't even need to sign the extension request or explain to the IRS why you need extra time. Your tax return filing type will determine the extension form you need to file, either Form 7004 or Form 4868.

Complete Form 7004 (such as for Form 1120 corporation, Form 1065 partnership, and Form 1120S S corporation filers):

If you won't be able to file your federal taxes by the deadline, you can complete Form 7004 to file for a federal tax extension to request an additional six months to file your federal tax return.

How to file a tax extension request online

You can request a tax extension online if you or your tax preparer has access to tax software. 

How to file a tax extension request by mail

Otherwise, you can also file a tax extension by mail by completing Form 7004 and having it postmarked in the mail by the original deadline. To complete Form 7004, you will need to:

• Fill in your business name, tax identification number, and address at the top of the form.
• In Part I, select the applicable form number to indicate the type of tax return your business files (i.e., Form 1120 for a C corp, Form 1065 for a partnership, etc.)
• In Part II:
  • Check the box on line 2 if the extension request is for a foreign corporation that doesn't have a place of business in the U.S.
  • Check the box on line 3 if your business is the parent company for a group of companies that file a consolidated tax return.
  • Check the box on line 4 if your business qualifies for an extended deadline, making your tax filing deadline June 15. Companies that qualify for the extended deadline include partnerships and corporations that keep their books and records outside of the U.S., foreign corporations that maintain a place of business in the U.S., and domestic corporations whose principal income is from sources within the U.S. and its possessions.
  • On line 5, fill in the blanks to indicate the calendar or tax year for which you're requesting an extension.
  • On lines 6 through 8, enter your estimated tax liability, any payments you've already made or credits you intend to take that will reduce your tax liability, and the balance due that you'll pay with your extension request.

How to make a payment

If you calculate an estimated tax due, you have a few options to make a payment:

• Pay electronically online with the IRS. Most businesses must use the Electronic Federal Tax Payments System (EFTPS) to make federal tax payments. This system allows you to schedule direct debits of tax payments from your business bank account. To use EFTPS, you have to enroll online or call EFTPS Customer Service at (800) 555-4477 to request an enrollment form. If this is your first time using EFTPS, the IRS will validate your information by mailing a personal identification number (PIN) to your IRS address of record. This process takes five to seven business days, so it's not a good option for last-minute tax payments.
• E-file through your tax software or a tax professional. If you file Form 7004 electronically, you may be able to pay via electronic funds withdrawal. You'll have to provide your business bank account's routing and account number.
• Mail Form 7004 to the IRS along with a check for the tax you owe. The mailing address for sending your extension depends on which tax form you use and your business' state. See the IRS Instructions for Form 7004 for a list of mailing addresses. If you go this route, be sure to send your form and check via certified mail, so you have proof it was mailed by the original tax filing deadline.

Complete Form 4868 (Individuals and sole proprietorships)

If you won't be able to file your federal taxes by the deadline, you can complete Form 4868 to file a federal tax extension to request an additional six months to file your federal tax return. 

• You will need to provide your name, address, Social Security number, and spouse's Social Security number, if applicable.
• Calculate the estimated taxes owed. Note that the extension is to extend when you must file your tax return, not an extension to pay your tax balance.

You can request a federal tax extension either by mail or online.

How to file a tax extension request online

You can request a tax extension online if you or your tax preparer has access to tax software. Otherwise, individual taxpayers can use Free File, allowing you to e-file your tax extension form.

How to file a tax extension request by mail

You can also file a tax extension request by mail. You will need to download the Form 4868, Application for Automatic Extension of Time to File form from IRS.gov. Then fill out Form 4868 and have the form postmarked in the mail by the original tax deadline.

How to make a payment

If you calculate an estimated tax due, you have a few options to make a payment:

• Pay electronically online with the IRS. Here you will have the option to pay directly from your account, debit card, credit card, or see other payment options. You will need to provide information, such as a reason for payment (be sure to select extension and the correct tax period).
• E-file through your tax software or a tax professional. If you file your extension electronically, you may be able to pay via electronic funds withdrawal. You'll have to provide your business bank account's routing and account number.
• You can also mail Form 4868 to the IRS along with a check for the tax you owe. The mailing address for sending your extension depends on which tax form you use and your business's state. See the IRS Instructions for Form 4868 for a list of mailing addresses. If you go this route, be sure to send your form and check via certified mail, so you have proof it was mailed by the original tax filing deadline.

4. File your business tax return by the extended due date

Requesting an extension generally gives you an extra six months to file your business tax return. For calendar-year taxpayers, the extended deadline is:

• September 15 for partnerships and S corporations
• October 15 for Individuals, sole proprietors, and C corporations

If any of the dates mentioned fall on a weekend or holiday, the deadline shifts to the next business day.

5. File your state extensions

Don't forget about state income taxes. Some states accept the federal extension and some require business owners to use a state-specific form. States’ deadlines may change due to various reasons, such as pandemics, natural disasters, or other impacts.

Below are some resources and information to get you started. As always, please check with your state's Department of Revenue or your tax preparer to ensure you don't miss your state tax filing deadline or any other requirements. 

Alabama

Individuals and individuals with sole proprietorships or single member LLCs

Alabama automatically grants a six-month extension to file your individual tax return, giving you until October 15  to file your Alabama tax return.  

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated individual taxes on the MyAlabamaTaxes website by the original due date of the individual income tax return.

Partnerships and S corporations

Alabama automatically grants a five-month extension to file your partnership tax return, giving you until September 15 to file your Alabama partnership tax return.

Alabama accepts your timely filed federal extension for your S corporation tax return, giving you until September 15 to file your Alabama S corporation tax return.

Generally, partnerships and S corporations are passthrough entities that do not owe taxes at the entity level. However, electing passthrough entities (partnerships or S corporations which have elected to pay Alabama state tax at the partnership level) or S corporations paying nonresident taxes on composite returns can make payments on the MyAlabamaTaxes website.

Corporations

Alabama accepts your timely filed federal extension and grants an additional 30 days beyond the federal due date, giving you until October 15 to file your Alabama corporation tax return.
An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated corporate taxes on the Alabama Department of Revenue website by the original due date of the corporate income tax return.

Alaska

Individuals and individuals with sole proprietorships or single member LLCs

Alaska does not have an individual income tax, so no extension is required.

Partnerships

Alaska does not have a tax on passthrough income and does not require a partnership return, so no extension is required.

Alaska requires partnerships to file partnership information return Form 6900i if any of the partners are not “natural persons” (as defined in Alaska Form 6900i) and the partnership meets certain other conditions. In the unlikely event that your partnership is required to file an information return, Alaska grants an automatic extension of six months and 30 days with a filed federal extension.

S corporations

Alaska grants an automatic extension to file the Alaska Form 6000 corporate tax return with a filed federal extension. The extension is good for 30 days beyond the federal due date. 

Alaska does not tax passthrough income, but still requires all S corporations to fill out Form 6000 corporate tax return and check the S corporation box on page 1 of the return.

Corporations

Alaska grants an automatic extension to file the Alaska Form 6000 corporate tax return with a filed federal extension. The extension is good for 30 days beyond the federal due date. 

Corporate income tax can be paid on the Alaska Department of Revenue Online website.

Arizona

Individuals and individuals with sole proprietorships or single member LLCs

Arizona accepts your timely filed federal extension for your individual income tax return, giving you until October 15 to file your Arizona individual income tax return.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated individual taxes on the AZ Taxes website by the original due date of the individual income tax return.

Partnerships and S corporations

Arizona accepts your timely filed federal extension for your partnership or S corporation tax return, giving you until September 15 to file your Arizona partnership or S corporation tax return.

Generally, partnerships and S corporations are passthrough entities that do not owe taxes at the entity level. However, electing passthrough entities (partnerships or S corporations that have elected to pay Arizona state tax at the partnership level) or S corporations or partnerships paying nonresident taxes on composite returns can make payments on the AZ Taxes website.

Corporations

Arizona accepts your timely filed federal extension for your corporation tax return, giving you until September 15 to file your Arizona corporation tax return.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated corporate taxes on the AZ Taxes website by the original due date of the corporate income tax return. 

Arkansas

Individuals and individuals with sole proprietorships or single member LLCs

Arkansas accepts your timely filed federal extension for your individual income tax return, giving you until October 15 to file your Arkansas individual income tax return.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated individual taxes on the Arkansas Taxpayer Access Point by the original due date of the individual income tax return.

Partnerships and S corporations

Arkansas accepts your timely filed federal extension for your partnership or S corporation tax return, giving you until September 15 to file your Arkansas partnership or S corporation tax return.

Generally, partnerships and S corporations are passthrough entities that do not owe taxes at the entity level. However, electing passthrough entities (partnerships or S corporations which have elected to pay Arkansas state tax at the partnership level) or S corporations or partnerships paying nonresident taxes on composite returns can make payments on the Arkansas Taxpayer Access Point.

Corporations

Arkansas accepts your timely filed federal extension for your partnership or S corporation tax return, giving you until September 15 to file your Arkansas partnership or S corporation tax return.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated corporation taxes on the Arkansas Taxpayer Access Point by the original due date of the corporation income tax return.

California

Individuals and individuals with sole proprietorships or single member LLCs

California automatically grants a six-month extension to file your individual tax return, giving you until October 15 to file your California tax return.  

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated individual taxes on the California Franchise Tax Board website by the original due date of the individual income tax return.

Partnerships and S corporations

California automatically grants a six-month extension to file your partnership or S corporation tax return, giving you until September 15 to file your California partnership or S corporation tax return.

Generally, partnerships and S corporations are passthrough entities that do not owe taxes at the entity level. However, electing passthrough entities (partnerships or S corporations that have elected to pay California state tax at the partnership level) or S corporations or partnerships paying nonresident taxes on composite returns can make payments on the California Franchise Tax Board website.

Corporations

California automatically grants a seven-month extension to file your corporation tax return, giving you until November 15 to file your California tax return.  

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated corporation taxes on the California Franchise Tax Board website by the original due date of the corporation income tax return.

Colorado

Individuals and individuals with sole proprietorships or single member LLCs

Colorado automatically grants a six-month extension to file your individual tax return, giving you until October 15 to file your Colorado tax return.  

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated individual taxes on the Colorado Revenue Online website by the original due date of the individual income tax return.

Partnerships and S corporations

California automatically grants a six-month extension to file your partnership or S corporation tax return, giving you until September 15 to file your California partnership or S corporation tax return.

Generally, partnerships and S corporations are passthrough entities that do not owe taxes at the entity level. However, electing passthrough entities (partnerships or S corporations that have elected to pay Colorado state tax at the partnership level) or S corporations or partnerships paying nonresident taxes on composite returns can make payments on the Colorado Revenue Online website.

Corporations

Colorado automatically grants a six-month extension to file your partnership or S corporation tax return, giving you until October 15 to file your California partnership or S corporation tax return.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated corporation taxes on the Colorado Revenue Online website by the original due date of the corporation income tax return.

Connecticut

Individuals and individuals with sole proprietorships or single member LLCs

Connecticut accepts your timely filed federal extension for your individual income tax return if there is no tax due, giving you until October 15 to file. If there is tax due, Connecticut requires you to file Connecticut Form CT-1040 EXT to get an automatic six-month extension.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated individual taxes on the Connecticut myconneCT web portal by the original due date of the individual income tax return.

Partnerships and S corporations

Connecticut requires you to file Connecticut Form CT-1065/CT-1120SI EXT to be granted a six-month extension to file your Connecticut Passthrough Entity return, giving you until September 15 to file. If no federal extension Form 700L4 is filed for the passthrough entity, the passthrough entity must also show reasonable cause for filing an extension. If a federal extension Form 7004 is filed though, the extension will be granted without any reasonable cause required.

All partnerships and S corporations are subject to the passthrough entity tax, so it is important to file and pay passthrough entity tax due on the Connecticut myconneCT web portal by the original due date of the passthrough entity return.

Corporations

Connecticut requires you to file Connecticut Form CT-1120 EXT to be granted a six-month extension to file your Connecticut corporation return, giving you until November 15 to file. If no federal extension Form 7004 is filed for the corporation, the corporation must also show reasonable cause for filing an extension. If a federal extension Form 7004 is filed, the extension will be granted without any reasonable cause required.

The extension form must be filed and the amount due paid on the Connecticut myconneCT web portal.

Delaware

Individuals and individuals with sole proprietorships or single member LLCs

Delaware automatically grants an extension to file your individual tax return when you file Delaware Form PIT-EXT by May 1, giving you until October 15 to file your Delaware tax return. You can also file your extension on the Delaware Taxpayer Portal website.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated individual taxes on the Delaware Taxpayer Portal website by the original due date of the individual income tax return.

Partnerships and S corporations

Delaware accepts your timely filed federal extension for your partnership or S corporation tax return, giving you until September 15 to file your Delaware partnership or S corporation tax return.

Generally, partnerships and S corporations are passthrough entities that do not owe taxes at the entity level. However, Delaware S corporations or partnerships paying nonresident taxes on composite returns can make payments on the State of Delaware website.

Corporations

Delaware accepts your timely filed federal extension for your corporation tax return, giving you until September 15 to file your corporation tax return.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated corporation taxes on the State of Delaware website by the original due date of the corporation income tax return.

District of Columbia

Individuals and individuals with sole proprietorships or single member LLCs

Washington, D.C. automatically grants an extension to file your individual income tax return when you file DC Form FR-127 by April 15, giving you until October 15 to file your Washington, D.C. individual income tax return.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated individual taxes on the MyTax DC website by the original due date of the individual income tax return.

Partnerships and S corporations

Washington, D.C. automatically grants an extension to file your partnership or S corporation tax return when you file DC Form FR-128 by March 15, giving you until September 15 to file your Washington, D.C. partnership or S corporation tax return.

Generally, partnerships and S corporations are passthrough entities that do not owe taxes at the entity level. However, electing passthrough entities (partnerships or S corporations that have elected to pay Washington, D.C. tax at the partnership level) can make payments on the MyTax DC website.

Corporations

Washington, D.C. automatically grants an extension to file your corporation tax return when you file DC Form FR-120 by April 15, giving you until October 15 to file your Washington, D.C. partnership or S corporation tax return.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated corporation taxes on the MyTax DC website by the original due date of the corporation income tax return.

Florida

Individuals and individuals with sole proprietorships or single member LLCs

Florida does not have an individual income tax, so no extension is required.

Partnerships

Florida does not have a tax on passthrough income from a partnership, so a partnership tax return or extension is not required.

Florida does require partnerships to file a partnership information return Form F-1065 if any of the partners are corporate entities. In the unlikely event that your partnership is required to file an information return, Florida grants an automatic extension of six months only if you file Florida form F-7004.

S corporations

Florida does not have a tax on passthrough income from S corporations so does not require an S corporation tax return, so no extension is required.

Florida does require S corporations with income on line 22c of the federal Form 1120S to file a corporate tax return in Florida. In the unlikely event that your S corporation is required to file a Florida corporate income tax return, Florida grants an automatic extension of six months only if you file Florida form F-7004.

Corporations

Florida automatically grants a six-month extension to file your corporation income tax return when you file Florida form F-7004 by April 15, giving you until October 15 to file your Florida corporation income tax return.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated corporation income taxes on the Florida Department of Revenue website.

Georgia

Individuals and individuals with sole proprietorships or single member LLCs

Georgia accepts your timely filed federal extension for your individual income tax return, giving you until October 15 to file your Georgia individual income tax return.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated individual taxes on the Georgia Department of Revenue website by the original due date of the individual income tax return.

Partnerships and S corporations

Georgia accepts your timely filed federal extension for your partnership or S corporation tax return, giving you until September 15 to file your Georgia partnership or S corporation tax return.

Generally, partnerships and S corporations are passthrough entities that do not owe taxes at the entity level. However, electing passthrough entities (partnerships or S corporations that have elected to pay Georgia state tax at the partnership level) or S corporations or partnerships paying nonresident taxes on composite returns can make payments on the Georgia Tax Center website.

Corporations

Georgia accepts your timely filed federal extension for your corporation tax return, giving you until October 15 to file your corporation tax return.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated corporation taxes on the Georgia Tax Center website by the original due date of the corporation income tax return.

Hawaii

Individuals and individuals with sole proprietorships or single member LLCs

Hawaii automatically grants a six-month extension to file your individual income tax return, giving you until October 20, if you expect a refund, have no tax liability, or have made a bona fide attempt to pay all estimated Hawaii taxes. A bona fide attempt means that you have attempted to figure the actual tax due and paid at least 90% of the actual tax due. Finally, you must pay any remaining tax due when the return is filed for the extension to be valid.

To avoid late payment penalties, pay your estimated individual taxes on the Hawaii Tax Online website by the original due date of the individual income tax return.

Partnerships and S corporations

Hawaii automatically grants a six-month extension to file your partnership or S corporation tax return, giving you until October 20 to file your Hawaii partnership or S corporation tax return.

Generally, partnerships and S corporations are passthrough entities which do not owe taxes at the entity level. However, S corporations or partnerships paying nonresident tax withholding can make payments on the Hawaii Tax Online website.

Corporations

Hawaii automatically grants a six-month extension to file your partnership or S corporation tax return, giving you until October 20 to file your Hawaii partnership or S corporation tax return.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated corporation taxes on the Hawaii Tax Online website by the original due date of the corporation income tax return.

Idaho

Individuals and individuals with sole proprietorships or single member LLCs

Idaho automatically grants a six-month extension to file your individual income tax return, giving you until October 15 to file your Idaho individual income tax return. For the extension to be a valid extension, an individual must pay at least 80% of their estimated tax liability or 100% of the previous year's tax liability by the original due date of the return. You can use Idaho Form 51 to estimate the amount of tax required to be paid to have a valid extension.

To avoid late payment penalties, pay your estimated individual taxes on the Idaho State Tax Commission website by the original due date of the individual income tax return.

Partnerships and S corporations

Idaho automatically grants a six-month extension to file your partnership or S corporation tax return, giving you until October 15 to file your partnership or S corporation tax return. For the extension to be a valid extension, an individual must pay at least 80% of their estimated tax liability or 100% of the previous year's tax liability by the original due date of the return. You can use Idaho Form 41ES to estimate the amount of tax required to be paid to have a valid extension.

Generally, partnerships and S corporations are passthrough entities that do not owe taxes at the entity level. However, electing passthrough entities known as Affected Business Entities (partnerships or S corporations that have elected to pay Idaho state tax at the partnership level) or S corporations or partnerships paying nonresident taxes on composite returns can make payments on the Idaho State Tax Commission website.

Corporations

Idaho automatically grants a six-month extension to file your corporation income tax return, giving you until October 15 to file your Idaho corporation tax return. For the extension to be a valid extension, a corporation must pay at least 80% of its estimated tax liability or 100% of the previous year's tax liability by the original due date of the return. You can use Idaho Form 41ES to estimate the amount of tax required to be paid to have a valid extension.

To avoid late payment penalties, pay your estimated individual taxes on the Idaho State Tax Commission website by the original due date of the corporation tax return.

Illinois

Individuals and individuals with sole proprietorships or single member LLCs

Illinois automatically grants a six-month extension to file your individual tax return, giving you until October 15 to file your Illinois tax return.  

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated corporation taxes on the MyTax Illinois website by the original due date of the corporation income tax return.

Partnerships and S corporations

Illinois automatically grants a six-month extension to file your partnership or S corporation tax return, giving you until October 15 to file your Illinois partnership or S corporation tax return.

Generally, partnerships and S corporations are passthrough entities that do not owe taxes at the entity level. However, electing passthrough entities (partnerships or S corporations that have elected to pay Illinois state tax at the partnership level) or S corporations or partnerships paying nonresident taxes on composite returns can make payments on the MyTax Illinois website.

Corporations

Illinois automatically grants a seven-month extension to file your corporation tax return, giving you until November 15 to file your Illinois tax return.  

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated corporation taxes on the MyTax Illinois website by the original due date of the corporation income tax return.

Indiana

Individuals and individuals with sole proprietorships or single member LLCs

Indiana grants an automatic seven-month extension to November 15 to file your Indiana state income tax return if a federal extension has been filed. Indiana will also waive the late payment penalty if 90% of the tax due is paid by April 15 and the remaining amount due is paid by November 15.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated individual taxes on Indiana's INTIME website by the original due date of the individual income tax return.

Partnerships and S corporations

Indiana accepts your timely filed federal extension for your partnership or S corporation tax return, giving you until October 15 to file your Indiana partnership or S corporation tax return.

Generally partnerships and S corporations are passthrough entities which do not owe taxes at the entity level. However, electing passthrough entities (partnerships or S corporations which have elected to pay Indiana state tax at the partnership level) or S corporations or partnerships paying nonresident taxes on composite returns can make payments on Indiana's INTIME website.

Corporations

Indiana accepts your timely filed federal extension for your corporation tax return, giving you until November 14 to file your Indiana corporation tax return.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated corporate taxes on Indiana's INTIME website by the original due date of the corporate income tax return.

Iowa

Individuals and individuals with sole proprietorships or single member LLCs

Iowa will grant an automatic six-month filing extension if 90% of the tax owed is paid by May 1. You will have until October 31 to file your individual income tax return.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated individual taxes on Iowa's e-file and pay website by the original due date of the individual income tax return.

Partnerships and S corporations

Iowa grants an automatic extension of six months for partnership returns and S corporation returns if the S corporation owes no tax. Certain S corporations with tax on built-in gains or passive investment income will only be granted a six-month extension if 90% of the total tax liability is paid by the original due date of the S corporation tax return.

Generally partnerships and S corporations are passthrough entities that do not owe taxes at the entity level. However, S corporations or partnerships paying nonresident taxes on composite returns or S corporations paying taxes on built-in gains or passive investment income can make payments on Iowa's Easy Pay website.

Corporations

Iowa will grant an automatic six-month filing extension if 90% of the tax owed is paid by May 1, the original due date of the return. If 90% of the tax due is not paid by the due date of the return, no six-month extension will be granted.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated corporation taxes on Iowa's Easy Pay website by the original due date of the corporation tax return.

Kansas

Individuals and individuals with sole proprietorships or single member LLCs

Kansas accepts your timely filed federal extension for your individual income tax return, giving you until October 15 to file your Kansas individual income tax return.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated individual taxes on the Kansas Department of Revenue website by the original due date of the individual income tax return.

Partnerships and S corporations

Kansas accepts your timely filed federal extension for your partnership or S corporation tax return, giving you until September 15 to file your Kansas partnership or S corporation tax return.

Generally partnerships and S corporations are passthrough entities which do not owe taxes at the entity level. However, electing passthrough entities (partnerships or S corporations which have elected to pay Kansas state tax at the partnership level) or S corporations or partnerships paying nonresident taxes on composite returns can make payments on the Kansas Department of Revenue website.

Corporations

Kansas accepts your timely filed federal extension for your corporation tax return, giving you until October 15 to file your Kansas corporation tax return.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated corporate taxes on the Kansas Department of Revenue website by the original due date of the corporate income tax return.

Kentucky

Individuals and individuals with sole proprietorships or single member LLCs

Kentucky accepts your timely filed federal extension for your individual income tax return, giving you until October 15 to file your Kentucky individual income tax return.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated individual taxes on the Kentucky EPAY website by the original due date of the individual income tax return.

Partnerships and S corporations

Kentucky accepts your timely filed federal extension for your partnership or S corporation tax return, giving you until September 15 to file your Kentucky partnership or S corporation tax return.

Generally, partnerships and S corporations are passthrough entities that do not owe taxes at the entity level. However, electing passthrough entities (partnerships or S corporations which have elected to pay Kentucky state tax at the partnership level) or S corporations or partnerships paying nonresident taxes on composite returns can make payments on the Kentucky EPAY website if required.

Corporations

Kentucky accepts your timely filed federal extension for your corporation tax return, giving you until October 15 to file your Kentucky corporation tax return.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated corporate taxes on the Kentucky EPAY website by the original due date of the corporate income tax return.

Louisiana

Individuals and individuals with sole proprietorships or single member LLCs

Louisiana automatically grants a six-month extension to file your individual tax return, giving you until November 15 to file your Louisiana individual income tax return.  

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated individual taxes on the Louisiana File and Pay Online website by the original due date of the individual income tax return.

Partnerships

Louisiana automatically grants a six-month extension to file your partnership or S corporation tax return, giving you until November 15 to file your Louisiana partnership or S corporation tax return.

Generally, partnerships are passthrough entities which do not owe taxes at the entity level. However, electing passthrough entities (partnerships or which have elected to pay Louisiana state tax at the partnership level) or partnerships paying nonresident taxes on composite returns can make payments on the Louisiana File and Pay Online website if required.

Corporations and S corporations

Louisiana accepts your timely filed federal extension for your corporation tax return, giving you until November 15 to file your Louisiana corporation tax return. Louisiana does not recognize S corporation status and requires all federally recognized S corporations to file a Louisiana corporation tax return.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated corporation taxes on the Louisiana File and Pay Online website by the original due date of the corporation income tax return.

Maine

Individuals and individuals with sole proprietorships or single member LLCs

Maine automatically grants a six-month extension to file your individual tax return, giving you until October 15 to file your Maine individual income tax return.  

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated individual taxes on the Maine EZ Pay website by the original due date of the individual income tax return.

Partnerships and S corporations

Maine does not require passthrough entities to file a state tax return anymore. Instead, Maine requires any partnership or S corporation with a nonresident partner or shareholder to file form 941P-ME for mandatory withholding for those nonresidents. Maine accepts your timely filed federal extension for your partnership or S corporation tax return, giving you until September 15 to file your 941P-ME withholding return.  

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your passthrough entity nonresident withholding taxes on the Maine Tax Portal by the original due date of the withholding tax return.

Corporations

Maine automatically grants a six-month extension to file your corporation tax return, giving you until October 15 to file your Corporate income tax return.  

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated corporation taxes on the Maine Tax Portal by the original due date of the corporation income tax return.

Maryland

Individuals and individuals with sole proprietorships or single member LLCs

Maryland accepts your timely filed federal extension for your individual income tax return if there is no tax due, giving you until October 15 to file your Maryland individual income tax return. If there is tax due, file Maryland form PV to get an automatic six-month extension.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated individual taxes on the Maryland Taxes Online Services website by the original due date of the individual income tax return.

Partnerships and S corporations

Maryland requires passthrough entities to file Maryland Form 510/511E by the original due date of the return to be granted a seven-month extension of time to file for S corporations and a six-month extension of time to file for partnerships.

Generally, partnerships and S corporations are passthrough entities that do not owe taxes at the entity level. However, electing passthrough entities (partnerships or S corporations which have elected to pay Maryland state tax at the partnership level) or S corporations or partnerships paying nonresident taxes on composite returns can make payments on the Maryland Taxes Online Services website.

Corporations Form M-4868

Maryland requires corporations to file Maryland Form 500E by the original due date of the return to be granted a seven-month extension of time to file your corporation income tax return.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated corporation income taxes on the Maryland Taxes Online Services website by the original due date of the corporation income tax return.

Massachusetts

Individuals and individuals with sole proprietorships or single member LLCs

Massachusetts automatically grants a six-month extension to file your individual tax return if there is no tax due on the return, giving you until October 15 to file your Maine individual income tax return. If you have tax due on your individual income tax return, you can file Form M-4868 or file for an extension electronically through MassTaxConnect. Massachusetts requires that there are no $0 extensions. In order to file an extension, a payment must be made. Additionally, for an extension to be valid, at least 80% of the tax liability must be paid by April 18.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated corporation income taxes on the MassTaxConnect website by the original due date of the corporation income tax return.

Partnerships and S corporations

Massachusetts automatically grants a six-month extension to file your partnership income tax return, giving you until September 15 to file your partnership income tax return.

Massachusetts automatically grants a six-month extension to file your S corporation return, giving you until September 15 provided that the S corporation has paid at least 50% of the total tax liability or the minimum tax of $456, whichever is greater.

Generally, partnerships and S corporations are passthrough entities that do not owe taxes at the entity level. However, electing passthrough entities (partnerships or S corporations that have elected to pay Massachusetts state tax at the partnership level), S corporations paying excise tax on Form 355S, or S corporations or partnerships paying nonresident taxes on composite returns can make payments on the MassTaxConnect website.

Corporations

Massachusetts automatically grants a six-month extension to file your corporation tax return, giving you until October 15 provided that the S corporation has paid at least 50% of the total tax liability or the minimum tax of $456, whichever is greater.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated corporation taxes on the MassTaxConnect website by the original due date of the corporation tax return.

Michigan

Individuals and individuals with sole proprietorships or single member LLCs

Michigan accepts your timely filed federal extension for your individual income tax return, giving you until October 15 to file your Michigan individual income tax return.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated individual income taxes on the Michigan Taxes e-Payments service website by the original due date of the individual income tax return.

Partnerships and S corporations

Michigan requires partnership and S corporation taxpayers to file Michigan Form 4 to request an eight-month extension to file a Michigan Business Tax return. The Michigan Treasury may grant extensions based on the receipt of the extension form and a payment of the estimated tax due. Failure to pay at least 90% of the estimated tax due will result in a 10% negligence penalty.

Many partnerships and S corporations are flow-through entities that do not owe taxes at the entity level. However, electing flow-through entities (partnerships or S corporations that have elected to pay Michigan state tax at the partnership or S corporation level), or S corporations or partnerships paying nonresident taxes on composite returns can make payments on the Michigan Treasury Online website.

Corporations

Michigan requires corporation taxpayers to file Michigan Form 4 to request an eight-month extension to file a corporation tax return. The Michigan Treasury may grant extensions based on the receipt of the extension form and a payment of the estimated tax due. Failure to pay at least 90% of the estimated tax due will result in a 10% negligence penalty.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated corporation income taxes on the Michigan Treasury Online website by the original due date of the corporation income tax return.

Minnesota

Individuals and individuals with sole proprietorships or single member LLCs

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated individual income taxes on the Minnesota Department of Revenue Online Services website by the original due date of the individual income tax return.

Partnerships and S corporations

Michigan automatically grants a six-month extension to file your partnership or S corporation tax return, giving you until September 15 to file your California partnership or S corporation tax return.

Generally, partnerships and S corporations are passthrough entities that do not owe taxes at the entity level. However, electing passthrough entities (partnerships or S corporations that have elected to pay Minnesota state tax at the partnership or S corporation level) or S corporations or partnerships paying nonresident taxes on composite returns can make payments on the Minnesota Department of Revenue website.

Corporations

Minnesota automatically grants a seven-month extension to file your corporation franchise tax return, giving you until November 15 to file your Minnesota return.  

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated corporation taxes on the Minnesota e-Services website by the original due date of the corporation franchise tax return.

Mississippi

Individuals and individuals with sole proprietorships or single member LLCs

Mississippi accepts your timely filed federal extension for your individual income tax return, giving you until October 15 to file your Mississippi individual income tax return.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated individual taxes on the Mississippi TAP website by the original due date of the individual income tax return.

Partnerships and S corporations

Mississippi accepts your timely filed federal extension for your partnership or S corporation tax return if no tax is due, giving you until September 15 to file your Mississippi partnership or S corporation tax return. Mississippi Partnership and S corporations which may owe tax should file MS Form 83-180 to request a six-month extension of time to file.

Generally, partnerships and S corporations are passthrough entities that do not owe taxes at the entity level. However, electing passthrough entities (partnerships or S corporations that have elected to pay Mississippi state tax at the partnership level) or S corporations or partnerships paying nonresident taxes on composite returns can make payments on the Mississippi TAP website if required.

Corporations

Mississippi accepts your timely filed federal extension for your corporation tax return if no tax is due, giving you until October 15 to file your Mississippi corporation tax return. Mississippi corporations that may owe tax should file MS Form 83-180 to request a six-month extension of time to file.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated corporate taxes on the Mississippi TAP website by the original due date of the corporate income tax return.

Missouri

Individuals and individuals with sole proprietorships or single member LLCs

Missouri accepts your timely filed federal extension for your individual income tax return if no tax is due or you are expecting a refund, giving you until October 15 to file your Missouri individual income tax return. If you believe you may owe tax, Missouri requires you to file MO Form MO-60 along with a payment of the estimated tax due.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated individual taxes on the Missouri Department of Revenue website by the original due date of the individual income tax return.

Partnerships and S corporations

Missouri accepts your timely filed federal extension for your partnership or S corporation tax return, giving you until September 15 to file your Missouri partnership or S corporation tax return. 

Generally, partnerships and S corporations are passthrough entities which do not owe taxes at the entity level. However, S corporations or partnerships paying nonresident taxes on composite returns can make payments on with MO form MO-1NR.

Corporations

Missouri accepts your timely filed federal extension for your corporation tax return, giving you until October 15 to file your Missouri corporation tax return.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated corporate taxes on the Missouri MyTax website by the original due date of the corporate income tax return.

Montana

Individuals and individuals with sole proprietorships or single member LLCs

Montana automatically grants a six-month extension to file your individual tax return, giving you until October 15 to file your Montana individual income tax return.  

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated corporate taxes on the Missouri MyTax website by the original due date of the corporate income tax return.

Partnerships and S corporations

Montana automatically grants a six-month extension to file your partnership or S corporation passthrough entity tax return, giving you until September 15.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated individual taxes on the Montana TransAction Portal by the original due date of the individual income tax return.

Corporations

Montana automatically grants a six-month extension to file your corporation income tax return, giving you until November 15.  

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated corporation taxes on Montana TransAction Portal by the original due date of the corporation income tax return.

Nebraska

Individuals and individuals with sole proprietorships or single member LLCs

Nebraska accepts your timely filed federal extension for your individual income tax return, giving you until October 15 to file.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated individual taxes on the Nebraska Department of Revenue website or by filing NE Form 4868N by the original due date of the individual income tax return.

Partnerships and S corporations

Nebraska accepts your timely filed federal extension for your partnership or S corporation tax return, giving you until September 15 to file.

Generally, partnerships and S corporations are passthrough entities that do not owe taxes at the entity level. However, S corporations or partnerships paying nonresident taxes on composite returns can make payments on the Nebraska Department of Revenue website.

Corporations

Nebraska accepts your timely filed federal extension for your corporation tax return, giving you until October 15 to file.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated corporate taxes on the Nebraska Department of Revenue website or by filing NE form 7004N by the original due date of the corporate income tax return.

Nevada

Individuals and individuals with sole proprietorships or single member LLCs

Nevada does not have an individual income tax, so no extension is required.

Partnerships and S corporations

Nevada does not have a tax on passthrough income so does not require partnership or S corporation returns, so no extension is required.

Corporations

Nevada does not have a tax on corporation income so does not require a corporation tax return, so no extension is required.

New Hampshire

Individuals

New Hampshire only taxes individual income for interest and dividends. Therefore, if you have no interest and dividend income, there is nothing for you to file or extend in New Hampshire.

If you have interest and dividend income and you have paid 100% of the tax due, New Hampshire automatically grants a seven-month extension to file Form DP-10 Interest and Dividends Tax Return. If you need to make an additional payment, you can file your extension online at Granite Tax Connect or by filing NH form DP-59-A.

All business taxpayers including sole proprietorships, single member LLC treated as disregarded entities, partnerships, S corporations and corporations

If your business has paid 100% of the Business Privilege Tax and Business Enterprise Tax due, New Hampshire automatically grants a seven-month extension to file the Business Privilege Tax and Business Enterprise Tax forms. If you need to make an additional payment you can file your extension online at Granite Tax Connect or by filing NH form BT-EXT.

New Jersey

Individuals and individuals with sole proprietorships or single member LLCs

New Jersey accepts your timely filed federal extension for your individual income tax return, giving you until October 15 to file, provided at least 80% of the tax due is paid by the original due date of the return and the return.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated individual taxes on the New Jersey Division of Taxation website by the original due date of the individual income tax return.

Partnerships

New Jersey accepts filed NJ form PART-200-T to extend the filing date of the NJ-1065 partnership tax return for five months, giving you until October 15 to file, provided at least 80% of the filing fee due is paid by the original due date of the return.

New Jersey partnerships with nonresidents must report nonresident income on NJ-CBT-1065. Partnerships must use NJ Form CBT-206 to apply for a five-month extension of time to file to October 15. For the extension to be valid at least 90% of the final tax due must have been paid by the original due date of the NJ-CBT-1065. 

Corporations and S corporations

New Jersey requires all corporations to file Form CBT-200-T and to have paid 90% of the tax due to be granted a valid six-month extension, giving a corporation until October 15 to file its return.

Extensions and payments must be made on the New Jersey Division of Taxation website.

Partnerships and S corporations electing Business Alternative Income Tax (BAIT) aka passthrough entity tax

New Jersey requires electing passthrough entities to electronically file PTE-200-T and pay at least 80% of the tax due by March 15 to be granted a six month extension to September 15.

Extensions and payments for the NJ BAIT tax can be paid on the New Jersey Division of Taxation website.

New Mexico

Individuals and individuals with sole proprietorships or single member LLCs

New Mexico accepts your timely filed federal extension for your individual income tax return, giving you until October 15 to file.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated individual taxes on the New Mexico Taxpayer Access Point (TAP) website by the original due date of the individual income tax return.

Partnerships and S corporations

New Mexico accepts your timely filed federal extension for your partnership or S corporation PTE tax return, giving you until September 15 to file. An extension to file your NM PTE tax return will also act as an extension for your NM PTW-D Pass-through entity withholding report.

Generally, partnerships and S corporations are passthrough entities which do not owe taxes at the entity level. However, electing passthrough entities (partnerships or S corporations which have elected to pay New Mexico state tax at the entity level) or S corporations or partnerships paying nonresident taxes on composite returns can make payments on the New Mexico Taxpayer Access Point (TAP) if required.

Corporations

New Mexico accepts your timely filed federal extension for your corporation tax return, giving you until October 15 to file.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated corporate taxes on the New Mexico Taxpayer Access Point (TAP) by the original due date of the corporate income tax return.

New York

Individuals and individuals with sole proprietorships or single member LLCs

New York automatically grants a six-month extension for your individual income tax return when filing NY form IT-370, giving you until October 15 to file. Your individual income tax extension can be filed on the New York Department of Taxation and Finance website.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated individual taxes on the New York Department of Taxation and Finance website by the original due date of the individual income tax return.

Partnerships and S corporations

New York automatically grants a six-month extension for your partnership tax return when filing NY Form IT-370-PF, giving you until September 15 to file. Your individual income tax extension can be filed on the New York Department of Taxation and Finance website.

New York automatically grants a six-month extension for your S corporation tax return when filing NY form CT-5.4 online using the New York Department of Taxation and Finance Online Services website, giving you until September 15 to file.

Partnerships and S corporation electing to be subject to New York's Pass Through Entity Tax (PTET) can file for a six month extension to file the annual PTET return online, giving Partnerships and S corporations until September 15 to file. The extension can be applied for online at the New York Department of Taxation and Finance Online Services website.

Corporations

New York automatically grants a six-month extension for your corporation tax return when filing, giving you until October 15 to file. Your corporation income tax extension can be filed on the New York Department of Taxation and Finance Online Services website.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated corporation taxes on the New York Department of Taxation and Finance website by the original due date of the corporation tax return.

North Carolina

Individuals and individuals with sole proprietorships or single member LLCs

North Carolina accepts your timely filed federal extension for your individual income tax return, giving you until October 15 to file.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated individual taxes on the NC Department of Revenue website by the original due date of the individual income tax return.

Partnerships and S corporations

North Carolina accepts your timely filed federal extension for your partnership or S corporation tax return, giving you until September 15 to file.

Generally, partnerships and S corporations are passthrough entities which do not owe taxes at the entity level. However, electing passthrough entities (partnerships or S corporations which have elected to pay Arizona state tax at the partnership level), S corporations or partnerships paying nonresident taxes on composite returns, and S corporations which owe NC franchise taxes can make payments on the North Carolina e-services website.

Corporations

North Carolina accepts your timely filed federal extension for your corporation tax return, giving you until September 15 to file.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated corporate taxes on the North Carolina e-services website by the original due date of the Corporate income tax return.

North Dakota

Individuals and individuals with sole proprietorships or single member LLCs

North Dakota accepts your timely filed federal extension for your individual income tax return, giving you until October 15 to file.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated individual taxes on the North Dakota Taxpayer Access Point website by the original due date of the individual income tax return.

Partnerships and S corporations

North Dakota accepts your timely filed federal extension for your partnership or S corporation tax return, giving you until September 15 to file.

Generally, partnerships and S corporations are passthrough entities that do not owe taxes at the entity level. However, S corporations or partnerships paying nonresident withholding can make payments on the North Dakota Taxpayer Access Point website.

Corporations

North Dakota accepts your timely filed federal extension for your corporation tax return, giving you until September 15 to file.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated corporate taxes on the North Dakota Taxpayer Access Point website by the original due date of the corporate income tax return.

Ohio

Individuals and individuals with sole proprietorships or single member LLCs

Ohio accepts your timely filed federal extension for your individual income tax return, giving you until October 15 to file.

An extension to file does not equal an extension to pay. To avoid late payment penalties pay your estimated individual taxes on the Ohio Department of Taxation website by the original due date of the individual income tax return.

Partnerships and S corporations

Ohio does not require S corporations and partnerships to file an annual income or information return.

Ohio does require electing passthrough entities (partnerships or S corporations which have elected to pay Ohio state tax at the partnership level) to file Form 4738. Ohio automatically grants a six-month extension to file until September 15 if a federal extension has been granted.

Ohio requires passthrough entities with qualifying investors (usually nonresident shareholders) to file Form 4708. Ohio automatically grants a six-month extension to file until September 15 if a federal extension has been granted.

Partnerships and S corporations required to make payments can do so on the Ohio Department of Taxation website.

Corporations

Ohio does not require corporations to file an annual income or information return.

All business taxpayers including sole proprietorships, single member LLC treated as disregarded entities, partnerships, S corporations and corporations

Ohio applies a Commercial Activity Tax on all businesses doing business in Ohio with taxable gross receipts over $150,000. This is not an annual income tax, rather a business privilege tax. You can find out more about the Ohio CAT tax on the Ohio Department of Taxation website.

Oklahoma

Individuals and individuals with sole proprietorships or single member LLCs

Oklahoma accepts your timely filed federal extension for your individual income tax return, giving you until October 15 to file, only if there is no tax due. Otherwise, you must file Oklahoma Form 504-I to have a valid extension.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated individual taxes on the Oklahoma Tax Commission website by the original due date of the individual income tax return.

Partnerships and S corporations

Oklahoma accepts your timely filed federal extension for your partnership tax return, giving you until September 15 to file.

Oklahoma accepts your timely filed federal extension for your S corporation tax return, if there is no tax due, giving you until September 15 to file. If your federal return is not extended, or an Oklahoma liability is owed, an extension of time to file your Oklahoma return may be granted on Form 504-C.

Generally, partnerships and S corporations are passthrough entities that do not owe taxes at the entity level. However, electing passthrough entities (partnerships or S corporations that have elected to pay Arizona state tax at the partnership level), S corporations or partnerships paying nonresident taxes on composite returns, and S corporations which owe NC franchise taxes can make payments on Oklahoma's PayOnline website.

Corporations

Oklahoma accepts your timely filed federal extension for your corporation income and franchise tax return, if there is no tax due, giving you until September 15 to file. If your federal return is not extended, or an Oklahoma liability is owed, an extension of time to file your Oklahoma return may be granted on Form 504-C.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated corporation Income and Franchise taxes on the Oklahoma Tax Commission website by the original due date of the corporation tax return.

Oregon

Individuals and individuals with sole proprietorships or single member LLCs

Oregon accepts your timely filed federal extension for your individual income tax return, giving you until October 15 to file.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated individual taxes on the Oregon Revenue Online website by the original due date of the individual income tax return.

Partnerships and S corporations

Oregon accepts your timely filed federal extension for your partnership and S corporation tax return, giving you until September 15 to file.

Generally, partnerships and S corporations are passthrough entities that do not owe taxes at federal entity level. However, Oregon charges a minimum S corporation and partnership tax of $150. S corporation filers may also be subject to an excise tax if the total excise tax exceeds $150. Payments can be made on the Oregon Revenue Online website.

Partnership or S corporations electing to pay PTE Tax at the entity level are granted a six-month extension to file if the partnership or S corporation has timely filed a federal extension.

Corporations

Oregon accepts your timely filed federal extension for your corporation excise tax return, giving you until 30 days past the federal 1120 corporation tax return due date to file, or November 15.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated Oregon corporation Excise tax on the Oregon Revenue Online website by the original due date of the return.

Pennsylvania

Individuals and individuals with sole proprietorships or single member LLCs

Pennsylvania accepts your timely filed federal extension for your individual income tax return, giving you until October 15 to file, only if there is no tax due. Otherwise, you must file PA Form 276 or file for your extension online at the myPATH website to have a valid extension. 

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated individual taxes on the Pennsylvania myPATH website by the original due date of the individual income tax return.

Partnerships and S corporations

Pennsylvania accepts your timely filed federal extension for your partnership and S corporation tax return, giving you an additional five months until September 15 to file your return.

For partnerships or corporations that owe nonresident withholding tax or did not file a federal extension, a five-month extension to September 15 can be obtained by filing form REV-276 and submitting with the payment due or filing and paying on the myPATH website.

Corporations

Pennsylvania accepts your timely filed federal extension for your corporation tax return, giving you an additional five months until October 15 to file your return.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated corporation taxes on the Pennsylvania myPATH website by the original due date of the corporation income tax return.

Rhode Island

Individuals and individuals with sole proprietorships or single member LLCs

Rhode Island accepts your timely filed federal extension for your individual income tax return, giving you until October 15 to file, only if there is no tax due. Otherwise, you must file Rhode Island Form RI-4868 to be granted an automatic six month extension.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated individual taxes on the Rhode Island Division of Taxation website by the original due date of the individual income tax return.

Partnerships and S corporations

Rhode Island requires partnerships and S corporations to file Rhode Island form BUS-EXT to request a six-month extension of time to file, giving you until September 15 to file. Rhode Island also requires 100% of the tax due or the $400 minimum tax, whichever is greater, to be paid by the original due date of the return.

Partnerships and S corporations with nonresident partners or shareholders may opt to file a composite return to pay nonresident taxes or to pay passthrough entity tax (see below). In order to avoid late payment penalties and interest, pay these taxes by the original due date of the return at the Rhode Island Division of Taxation website.

Electing passthrough entities

Generally, partnerships and S corporations are passthrough entities which do not owe taxes at the entity level. However, electing passthrough entities (partnerships or S corporations which have elected to pay Rhode Island state tax at the entity level) are required to file form RI-PTE by March 15. Form BUS-EXT can be used to extend the filing date of the RI-PTE for six months to September 15.

Corporations

Rhode Island requires corporations to file Rhode Island form BUS-EXT to request a seven-month extension of time to file, giving you until November 15 to file. Rhode Island also requires 100% of the tax due or the $400 minimum tax, whichever is greater, to be paid by the original due date of the return.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated corporation taxes on the Rhode Island Division of Taxation website by the original due date of the corporation income tax return.

Rhode Island no longer accepts the federal extension for corporations, partnerships, or S corporations. RI Form RI-7004 is no longer in use and has been replaced by RI Form BUS-EXT.

South Carolina

Individuals and individuals with sole proprietorships or single member LLCs

South Carolina accepts your timely filed federal extension for your individual income tax return, giving you until October 15 to file, only if there is no tax due. Otherwise, you must file South Carolina form SC-4868 to be granted an automatic six-month extension. You can also file for an automatic six-month extension on South Carolina's MYDORWAY web portal.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated individual taxes on the South Carolina's MYDORWAY web portal by the original due date of the individual income tax return.

Partnerships

South Carolina accepts your timely filed federal extension for your partnership tax return, giving you until September 15 to file. Otherwise, you must file South Carolina Form SC-8736 to be granted an automatic six-month extension. You can also file for an automatic six-month extension on South Carolina's MYDORWAY web portal.

Partnerships with Composite returns (returns for nonresident partners) should file SC4868 by April 15 and mark the composite filer box on the form to request a six-month extension.

Generally, partnerships are passthrough entities that do not owe taxes at the entity level. However, partnerships in South Carolina may elect to pay Active Trade or Business Income Tax at the entity level or may be required to pay nonresident partners' taxes on composite returns. To avoid penalties and interest, these taxes should be paid by the original due date of the return on South Carolina's MYDORWAY web portal.

S corporations

South Carolina accepts your timely filed federal extension for your S corporation income tax return, giving you until September 15 to file, only if there is no tax due. Otherwise, you must file South Carolina Form SC1120-T to be granted an automatic six-month extension. You can also file for an automatic six-month extension on South Carolina's MYDORWAY web portal.

Generally, S corporations are passthrough entities that do not owe taxes at the entity level. However, S corporations in South Carolina may elect to pay Active Trade or Business Income Tax at the entity level or may be required to pay nonresident shareholders' taxes on composite returns. All S corporations also pay an annual license fee of the SC1120S form as well. To avoid penalties and interest, these taxes should be paid by the original due date of the return on South Carolina's MYDORWAY web portal.

Corporations

South Carolina accepts your timely filed federal extension for your corporation income tax return, giving you until September 15 to file, only if there is no tax due. Otherwise, you must file South Carolina Form SC1120-T to be granted an automatic six-month extension. You can also file for an automatic six-month extension on South Carolina's MYDORWAY web portal.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated corporation taxes on South Carolina's MYDORWAY web portal by the original due date of the corporation tax return.

South Dakota

Individuals and individuals with sole proprietorships or single member LLCs

South Dakota does not have an individual income tax, so no extension is required.

Partnerships and S corporations

South Dakota does not have a tax on passthrough income so it does not require a partnership or S Corporation return. Therefore, there is no extension required.

Corporations

South Dakota does not tax corporation income, so no extension is required.

Tennessee

Individuals

Tennessee does not have an individual income tax, so no extension is required. The Hall Income Tax, which used to tax certain interest and dividends for individuals in Tennessee, has been repealed.

All business taxpayers including sole proprietorships, single member LLCs treated as disregarded entities, partnerships, S corporations and corporations

Tennessee requires all businesses to pay the Franchise and Excise Tax Return (FAE170) by April 15. Taxpayers can request a seven-month extension to file their Franchise and Excise tax return by filing form FAE173 or by making an online payment on the TNTAP web portal. For taxpayers with no tax due, the seven-month extension to November 15 is automatic.

Texas

Individuals and individuals with sole proprietorships (not including single member LLCs)

Texas does not have an individual income tax, so no extension is required. 

All business taxpayers including single member LLCs treated as disregarded entities, partnerships, S corporations and corporations

Texas requires all businesses to pay and file the Texas Franchise Tax return by May 15. Taxpayers can request a six-month extension to file their Texas Franchise Tax return return by filing TX Form 05-164. Texas does not require a Franchise Tax payment for filers with less than $1.23 million in gross receipts. Instead these filers will file a No Tax Due report. 

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated Texas Franchise Tax on Texas' TEXNET payment portal by the original due date of the Franchise Tax Return.

Utah

Individuals and individuals with sole proprietorships or single member LLCs

Utah automatically grants a six-month extension to file your individual tax return, giving you until October 15 to file.  

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated individual taxes on the Utah Income Taxes website by the original due date of the individual income tax return.

Partnerships and S corporations

Utah automatically grants a six-month extension to file your partnership or S corporation tax return, giving you until October 15 to file your Utah partnership or S corporation tax return.

Generally, partnerships and S corporations are passthrough entities that do not owe taxes at the entity level. However, electing passthrough entities (partnerships or S corporations that have elected to pay Utah state tax at the partnership level) or S corporations or partnerships paying nonresident taxes on composite returns can make payments on the Utah Taxpayer Access Point web portal.

Corporations

Utah automatically grants a six-month extension to file your corporation tax return, giving you until October 15 to file.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated corporation taxes on the Utah Taxpayer Access Point web portal by the original due date of the corporation income tax return.

Vermont

Individuals and individuals with sole proprietorships or single member LLCs

Vermont accepts your timely filed federal extension for your individual income tax return, giving you until October 15 to file. Vermont also grants an automatic 60-day extension in the event no extension is filed on the federal level, giving taxpayers until June 15.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated individual taxes on the Vermont myVTax web portal by the original due date of the individual income tax return.

Partnerships and S corporations

Vermont accepts your timely filed federal extension for your partnership and S corporation tax return, giving you an additional 30 days beyond the federal extended due date to file, October 15.

Generally, partnerships and S corporations are passthrough entities that do not owe taxes at the entity level. However, S corporations or partnerships paying nonresident withholding taxes can make payments on the Vermont myVTax web portal.

Corporations

Vermont accepts your timely filed federal extension for your corporation tax return, giving you an additional 30 days beyond the federal extended due date to file, November 15.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated corporation taxes on the Vermont myVTax web portal by the original due date of the corporation income tax return.

Virginia

Individuals and individuals with sole proprietorships or single member LLCs

Virginia automatically grants a six-month extension to file your individual tax return, giving you until November 1 to file.  

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated individual taxes on the Virginia Tax website by the original due date of the individual income tax return.

Partnerships and S corporations

Virginia automatically grants a six-month extension to file your partnership or S corporation tax return, giving you until October 15 to file your Virginia partnership or S corporation tax return.

Generally, partnerships and S corporations are passthrough entities that do not owe taxes at the entity level. However, electing passthrough entities (partnerships or S corporations that have elected to pay Virginia state tax at the partnership level) or S corporations or partnerships paying nonresident taxes on composite returns can make payments on the Virginia Tax website.

Corporations

Virginia automatically grants a seven-month extension to file your corporation tax return, giving you until November 15 to file.

An extension to file does not equal an extension to pay. To avoid late payment penalties pay your estimated corporation taxes on the Virginia Tax website by the original due date of the corporation income tax return.

Washington

Individuals and individuals with sole proprietorships or single member LLCs

Washington does not have an individual income tax, so no extension is required.

Partnerships and S corporations

Washington does not have a tax on passthrough income so does not require a partnership return, so no extension is required.

Corporations

Washington does not tax corporation income, so no extension is required.

All business taxpayers including sole proprietorships, single member LLC treated as disregarded entities, partnerships, S corporations, and corporations

Washington applies a Business & Occupation Tax on all businesses doing business in Washington. This is not an annual income tax, rather a business gross receipts tax. You can find out more about the Washington B&O tax on the Washington Department of Revenue website.

West Virginia

Individuals and individuals with sole proprietorships or single member LLCs

West Virginia accepts your timely filed federal extension for your individual income tax return, giving you until October 15 to file. 

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated individual taxes on the West Virginia Tax Division website by the original due date of the individual income tax return.

Partnerships and S corporations

Vermont accepts your timely filed federal extension for your partnership and S corporation tax return, giving you until September 15 to file.

Generally, partnerships and S corporations are passthrough entities that do not owe taxes at the entity level. However, S corporations or partnerships paying nonresident withholding taxes can make payments on the West Virginia Tax Division website.

Corporations

West Virginia accepts your timely filed federal extension for your corporation tax return, giving you an additional 30 days beyond the federal extended due date to file, October 15.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated corporation tax due on the West Virginia Tax Division website by the original due date of the corporation tax return.

Wisconsin

Individuals and individuals with sole proprietorships or single member LLCs

Wisconsin accepts your timely filed federal extension for your individual income tax return, giving you until October 15 to file. 

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated individual taxes on the Wisconsin Department of Revenue website by the original due date of the individual income tax return.

Partnerships and S corporations

Wisconsin accepts your timely filed federal extension for your partnership tax return, giving you an additional six months until September 15 to file.

Wisconsin accepts your timely filed federal extension for your S corporation tax return, giving you an additional six months and 30 days until October 15 to file.

Generally, partnerships and S corporations are passthrough entities that do not owe taxes at the entity level. However, electing passthrough entities (partnerships or S corporations that have elected to pay Virginia state tax at the partnership level) or S corporations or partnerships paying nonresident taxes on composite returns can make payments on the Wisconsin Department of Revenue website.

Corporations

Wisconsin accepts your timely filed federal extension for your corporation tax return, giving you an additional six months and 30 days beyond the federal extended due date to file, November 15.

An extension to file does not equal an extension to pay. To avoid late payment penalties, pay your estimated Corporation tax due on the Wisconsin Department of Revenue website by the original due date of the corporation tax return.

Wyoming

Individuals and individuals with sole proprietorships or single member LLCs

Wyoming does not have an individual income tax, so no extension is required.

Partnerships and S corporations

Wyoming does not have a tax on passthrough income so does not require a partnership return, so no extension is required.

Corporations

Wyoming does not tax corporation income, so no extension is required.