How to File Business and Individual Tax Extensions

As a small business owner, you wear lots of different hats. You’re the CEO, bookkeeper, and sales rep—all rolled into one. Days can bleed into weeks. The next thing you know, you’ve almost run out of time to file your taxes. Or maybe you completed your taxes but owe the IRS and think an extension will delay payment? We’re here to help guide you through what an extension is and how to file.  

 

1. Request an extension before your tax deadline 

A tax extension gives you an additional time—usually six months—to file your federal business tax returns. If you file an extension before the applicable deadline, then you’ll avoid late filing penalties. But keep in mind: Extensions only affect the deadline to file your tax return paperwork; they don’t give you any more time to actually pay any taxes you may owe. In other words, your tax payment is due by the tax deadline, no matter if you file an extension or not. 

When is the deadline to file an extension? 

• March 15 for partnerships and limited liability companies (LLCs) with multiple members filing Form 1065, U.S. Return of Partnership Income
• March 15 for 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
• April 15 for C corporations filing Form 1120, U.S. Corporation Income Tax Return

If this date falls on a Saturday, Sunday, or holiday, the due date is delayed until the next business day. 

2. Estimate the tax you owe

 

The IRS can charge penalties and interest if you pay your taxes after the original due date, even if you have filed for an extension. To avoid these late payment penalties, you’ll need to estimate what you owe and make a payment with your extension request.

Partnerships, LLCs with multiple members, and S corporations are known as pass-through entities. This means that there is usually no tax due at the business level. That means your business will not have to pay any estimated taxes with its extension. The income from pass-through entities is passed through to the partners or shareholders. When preparing your individual income tax return extension, make sure that you estimate the additional tax due from the passthrough entity income on your individual 1040 return.

3. 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.

There are two exceptions: sole proprietors and single-member LLCs. Sole proprietors and single-member LLCs don't file separate business tax returns. They report business income or losses on Schedule C, which attaches to their individual 1040 income tax return. For these types of entities, you’ll need to request a personal extension using Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return.

4. Complete and submit the extension request form 

 

Next, you’ll need to complete and submit your extension request form. You can also file an extension by mail or learn more about tax extensions via the IRS website. Be sure to submit by midnight of your original tax deadline. This is either March 15 or April 15, 2024, depending on your business type. The IRS accepts all major credit and bank cards. No need to sign the extension request or explain why you need extra time. 

5. Make a payment

There are a few ways to submit payments along with your extension request. 

• Pay electronically online with the IRS. Most businesses must use the Electronic Federal Tax Payments Sys. (EFTPS) to make federal tax payments. Individuals and single-member LLC filers can pay through the IRS Direct Pay website.
• Mail in with your extension form. 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 or Form 4868 for a list of mailing addresses. We recommend sending your forms and check via certified mail so you have proof that it was mailed by the original tax filing deadline.

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. The extension deadlines vary based on your business type: 

• Sept. 15 for partnerships, LLCs with multiple members, and S corporations
• Oct. 15 for Individuals, sole proprietors, and C corporations

Again, if this date falls on a Saturday, Sunday, or holiday, the due date is delayed until the next business day. 

6. Don’t forget to 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 for 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 

The Alabama individual income tax return, including Schedule C for single-member LLC filers, is due April 15.

Alabama accepts your timely filed federal extension, giving you a six-month extension until Oct. 15, 2024, to file your 2023 Alabama individual income tax return.

If you received a notification from us that we have filed a federal extension for your individual income tax return, there is nothing else you need to do for an Alabama extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Extension payments can be paid online at the Alabama Department of Revenue website.

Partnerships and S corporations

The Alabama partnership return is due March 15, 2024

Alabama accepts your timely filed federal extension, giving you until Sept. 15, 2024, to file your 2023 partnership tax return. 

If you received a notification from us that we have filed a federal extension for your partnership return, there is nothing else you need to do for an Alabama extension.

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level since the income is passed through to the partners and taxed at the partner level. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level or
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee

If you are concerned about whether one of these situations applies to your partnership, you can find filing and payment requirements on the Alabama Department of Revenue website or schedule a consult with a tax expert on your LegalZoom account.

The Alabama S corporation return is due March 15, 2024. Alabama accepts your timely filed federal extension, giving you until Sept. 15, 2024, to file your 2023 state S corporation tax return. 

If you received a notification from us that we have filed a federal extension for your S corporation return, there is nothing else you need to do for an Alabama extension.

S corporations are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the pass-through entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation level fee

If you are concerned one of these situations applies to your S corporation, you can find filing and payment requirements on the Alabama Department of Revenue website or schedule a consult with a tax expert on your LegalZoom account.

Corporations

The Alabama corporation tax return is due May 15.

Alabama accepts your timely filed federal extension, giving you a five-month extension until Oct. 15, 2024, to file your 2023 Alabama corporation tax return.

If you received a notification from us that we have filed a federal extension for your corporation return, there is nothing else you need to do for an Alabama extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Estimated payments for corporate tax can be made online at the MyAlabamaTaxes website.

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 an individual income tax. Therefore, if all partners in a partnership are natural persons, no partnership return is required.

If one of the partners in the partnership is a corporation or another partnership, the partnership is required to file Form 6900 Alaska Partnership Information Return. Alaska accepts the federal partnership extension, extending the due date for Form 6900 from April 15 to Oct. 15, 2024.

The Alaska corporation tax return is due April 15.

Alaska accepts your timely filed federal extension, giving you until Oct. 15, 2024, to file your 2023 state corporation tax return. S corporations generally are only required to file the first page of the Alaska Form 6000 corporation tax return and do not have their pass-through income taxed.

S corporations

The Alaska Corporation tax return is due April 15.

Alaska accepts your timely filed federal extension, giving you until Oct. 15, 2024, to file your 2023 state corporation tax return. S corporations generally are only required to file the first page of the Alaska Form 6000 corporation tax return and do not have their pass-through income taxed.

Corporations

The Alaska corporation tax return is due May 1.

Alaska accepts your timely filed federal extension, giving you until Oct. 15, 2024, to file your 2023 state corporation tax return. 

If you received a notification from us that we have filed a federal extension for your corporation return, there is nothing else you need to do for an Alaska extension.

To avoid interest and penalties make sure to pay any estimated tax due by the original due date of the return. Estimated payments for corporate tax can be paid online at the Alaska Department of Revenue website.

Arizona

Individuals and individuals with sole proprietorships or single-member LLCs

The Arizona individual income tax return, including income from single-member LLCs, is due April 15.

Arizona accepts your timely filed federal extension, giving you a six-month extension until Oct. 15, 2024, to file your 2023 Arizona individual income tax return.

If you received a notification from us that we have filed a federal extension for your individual income tax return, there is nothing else you need to do for an Arizona extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Extension payments can be made online at the AZTaxes.gov website.

Partnerships and S corporations

Arizona accepts your timely filed federal extension, giving you until Sept. 15, 2024, to file your 2023 partnership tax return. 

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level since the income is passed through to the partners and taxed at the partner level. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level or
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee

If you received a notification from us that we have filed a federal extension for your partnership return, there is nothing else you need to do for an Arizona extension.

If you are concerned one of these situations applies to your partnership, you can find filing and payment requirements on the AZtaxes.gov website or schedule a consult with a tax expert on your LegalZoom account.

The Arizona S corporation return is due March 15. Arizona accepts your timely filed federal extension, giving you until Sept. 15, 2024, to file your 2023 state S corporation tax return. 

If you received a notification from us that we have filed a federal extension for your S corporation return, there is nothing else you need to do for an Alabama extension.

S corporations are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the pass-through entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation level fee

If you are concerned one of these situations applies to your S corporation, you can find filing and payment requirements on the AZTaxes.gov website or schedule a consult with a tax expert on your LegalZoom account.

Corporations

 The Arizona corporation tax return is due April 15, 2024.

Arizona accepts your timely filed federal extension, giving you until Oct. 15, 2024, to file your 2023 Arizona corporation tax return.

If you received a notification from us that we have filed a federal extension for your corporation return, there is nothing else you need to do for an Arizona extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Estimated payments for the corporation's income tax can be made by logging into AZTaxes.gov.

Arkansas

Individuals and individuals with sole proprietorships or single-member LLCs

The Arkansas individual income tax return, including income from single-member LLCs, is due April 15.

Arkansas accepts your timely filed federal extension, giving you a seven-month extension until Nov. 15, 2024, to file your 2023 Arkansas individual income tax return.

If you received a notification from us that we have filed a federal extension for your individual income tax return, there is nothing else you need to do for an Arkansas extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Extension payments can be made online at the Arkansas Taxpayer Access Point website.

Partnerships and S corporations

The Arkansas partnership return is due April 15, 2024. Arkansas accepts your timely filed federal extension, giving you until Oct. 15, 2024, to file your 2023 partnership tax return. 

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level since the income is passed through to the partners and taxed at the partner level. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level,
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee

If you are concerned one of these situations may apply to your partnership, you can find filing and payment requirements on the Arkansas Department of Finance and Administration website or schedule a consult with a tax expert on your LegalZoom account.

The Arkansas S corporation return is due April 15. Arkansas accepts your timely filed federal extension, giving you until Oct. 15, 2024, to file your 2023 state S corporation tax return. 

If you received a notification from us that we have filed a federal extension for your S corporation return, there is nothing else you need to do for an Alabama extension.

S corporations are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the pass-through entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation level fee

If you are concerned about whether one of these situations applies to your S corporation, you can find filing and payment requirements on the Arkansas Department of Finance and Administration or schedule a consult with a tax expert on your LegalZoom account.

Corporations

The Arkansas corporation tax return is due April 15.

Arkansas accepts your timely filed federal extension, giving you a six-month extension until Oct.15, 2024, to file your 2023 Arkansas corporation tax return.

If you received a notification from us that we have filed a federal extension for your corporation return, there is nothing else you need to do for an Arkansas extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Estimated corporate tax payments can be made online at the Arkansas Taxpayer Access Point website.

California

Individuals and individuals with sole proprietorships or single-member LLCs

The California individual income tax return, including income from single-member LLCs, is due April 15.

California gives you an automatic six-month extension until Oct. 15, 2024, to file your 2023 California individual income tax return.

If you received a notification from us that we have filed a federal extension for your individual income tax return, there is nothing else you need to do for a California extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Extension payments can be made online at the California Franchise Tax Board website.

Partnerships and S corporations

The California partnership return is due March 15.

California automatically grants a seven-month extension, giving you until Oct 15, 2024, to file your 2023 CA partnership tax return. 

Partnerships are pass-through entities at the federal level so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level,
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee.

If you are concerned about whether one of these situations may apply to your partnership, you can find filing and payment requirements on the California FTB Website or schedule a consult with a tax expert on your LegalZoom account.

The California S corporation return is due March 15. California automatically grants a six-month extension, giving you until Sept. 15, 2024, to file your 2023 100S state S corporation tax return. 

If you received a notification from us that we have filed a federal extension for your S corporation return, there is nothing else you need to do for an Alabama extension.

S corporations are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the pass-through entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation level fee

If you are concerned about whether one of these situations applies to your S corporation, you can find filing and payment requirements on the California FTB Web Pay or schedule a consult with a tax expert on your LegalZoom account.

Corporations

The California corporate income tax return is due April 15.

California gives you an automatic seven-month extension, giving you until Nov. 15, 2024, to file your California corporate income tax return.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Estimated payments for corporation tax can be made online at the California Franchise Tax Board website.

Colorado

Individuals and individuals with sole proprietorships or single-member LLCs

The Colorado individual income tax return, including income from single-member LLCs, is due April 15.

Colorado gives you an automatic six-month extension until Oct. 15, 2024, to file your 2023 Colorado individual income tax return.

If you received a notification from us that we have filed a federal extension for your individual income tax return, there is nothing else you need to do for a Colorado extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Extension payments can be made online at the Colorado Revenue Online website.

Partnerships and S corporations

The Colorado partnership return is due April 15. Colorado gives you an automatic six-month extension, giving you until Oct. 15, 2024, to file your 2023 partnership tax return.

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee.

If you are concerned one of these situations may apply to your partnership, you can find filing and payment requirements on the Colorado Revenue Online website or schedule a consult with a tax expert on your LegalZoom account. 

The Colorado S corporation return is due April 15. Colorado gives you an automatic six-month extension, giving you until Oct. 15, 2024, to file your 2023 state S corporation tax return.

If you received a notification from us that we have filed a federal extension for your S corporation return, there is nothing else you need to do for an Alabama extension.

S corporations are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the pass-through entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation level fee

If you are concerned about whether one of these situations applies to your S corporation, you can find filing and payment requirements on the Colorado Revenue Online website or schedule a consult with a tax expert on your LegalZoom account.

Corporations

The Colorado corporate income tax return is due April 15.

Colorado gives you an automatic six-month extension, giving you until Oct. 15 to file your Colorado corporate income tax return.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Estimated payments for corporation tax can be paid online at the Colorado Revenue Online website.

Connecticut

Individuals and individuals with sole proprietorships or single-member LLCs

The Connecticut individual income tax return, including income from single-member LLCs, is due April 15.

Connecticut accepts your timely filed federal extension, giving you six more months until Oct. 15, 2024, to file your 2023 individual income tax return if you expect to owe no additional Connecticut income tax.  

If you received a notification from us that we have filed a federal extension for your individual income tax return and you have no Connecticut tax due, there is nothing else you need to do for a Connecticut extension.

If you expect to owe Connecticut income tax and need to extend the time to file your return, you can apply for an extension on Form CT 1040EXT and make an extension payment on the Connecticut myconneCT web portal. To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return.

Partnerships and S corporations

The Connecticut partnership return is due March 15, 2024.

Connecticut requires partnerships to file Connecticut form CT-1065/CT-1120SI EXT by March 15 to obtain a six-month extension to file its 2023 partnership tax return until Sept. 15. Your partnership can apply for an extension by going online on the Connecticut myconneCT website. 

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners
• The state has a partnership-level fee

If you are concerned one of these situations may apply to your partnership, you can find filing and payment requirements on the Connecticut myconneCT website or schedule a consult with a tax expert on your LegalZoom account.

The Connecticut S corporation return is due March 15. Connecticut requires S corporations to file Connecticut Form CT-1065/CT-1120SI EXT by March 15, 2024, to obtain an extension to file its 2023 state S corporation tax return until Sept. 15, 2024. Your S corporation can apply for an extension on Connecticut form CT-1065/CT-1120SI EXT or by going online to the Connecticut myconneCT website. 

If you received a notification from us that we have filed a federal extension for your S corporation return, there is nothing else you need to do for an Alabama extension.

S corporations are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the pass-through entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation level fee

If you are concerned about whether one of these situations applies to your S corporation, you can find filing and payment requirements on the Connecticut myconneCT or schedule a consult with a tax expert on your LegalZoom account.

Corporations

The Connecticut corporate income tax return is due May 15.

Connecticut requires corporations to file Connecticut Form CT-1120 EXT by May 15 to obtain a six-month extension to file its 2023 corporation tax return until Nov. 15. 

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Estimated payments for the corporation income tax can be made by logging into the Connecticut myconneCT web portal.

Delaware

Individuals and individuals with sole proprietorships or single-member LLCs

The Delaware individual income tax return, including income from single-member LLCs, is due April 30.

Delaware requires taxpayers to file Form PIT-EXT by April 30 to obtain a five-and-a-half-month extension to file your 2023 individual income tax return until Oct. 15, 2024. You can apply for an extension on form PIT-EXT and make an extension payment on the Delaware Division of Revenue website. To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return.

Partnerships and S corporations

The Delaware partnership return is due March 15, 2024. Delaware accepts your timely filed federal extension, giving you until Sept. 15, 2024, to file your 2023 partnership tax return. 

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee.

If you are concerned one of these situations may apply to your partnership, you can find filing and payment requirements on the Delaware Department of Finance and Administration website or schedule a consult with a tax expert on your LegalZoom account.

The Delaware S corporation return is due March 15. Delaware accepts your timely filed federal extension, giving you until Sept. 15, 2024, to file your 2023 state S corporation tax return. 

If you received a notification from us that we have filed a federal extension for your S corporation return, there is nothing else you need to do for an Alabama extension.

S corporations are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the pass-through entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation-level fee

If you are concerned about whether one of these situations applies to your S corporation, you can find filing and payment requirements on the Delaware Taxpayer Portal website or schedule a consult with a tax expert on your LegalZoom account.

Corporations

The Delaware corporation tax return is due April 15, 2024.

Delaware accepts your timely filed federal extension, giving you until Oct. 15, 2024, to file your 2023 state corporation tax return. However, a copy of the federal extension must be attached to the Delaware corporation tax return when it is filed.

If you received a notification from us that we have filed a federal extension for your corporation return, there is nothing else you need to do for a Delaware extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Estimated payments for the corporation income tax can be made by submitting payment with Delaware Form CIT-EXT.

District of Columbia

Individuals and individuals with sole proprietorships or single-member LLCs

The Washington, D.C., individual income tax return, including income from single-member LLCs, is due April 15.

Washington, D.C., requires individuals to file Washington, D.C., Form FR-127 by April 15 to obtain an automatic six-month extension to Oct. 15, 2024, to file your 2023 NY individual income tax return. You can make an extension payment along with your Form FR-127. You can also apply for an extension and make an extension payment on the Office of Taxation and Revenue MyTax DC website. To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return.

Partnerships and S corporations

The District of Columbia partnership tax return is due April 15.

District of Columbia requires partnerships to file D.C. Form FR-165 by April 15 to obtain a six-month extension to file its 2023 DC partnership tax return until Oct. 15.

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee

If you are concerned one of these situations may apply to your partnership, you can find filing and payment requirements on the D.C. Office of Tax and Revenue website or schedule a consult with a tax expert on your LegalZoom account.

The District of Columbia S corporation tax return is due May 15. The District of Columbia requires S corporations to file District of Columbia Form FR-120 by May 15 to obtain a six-month extension to file its 2023 D.C. S corporation tax return until Nov. 15, 2024.

S corporations are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the passthrough entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation-level fee

If you are concerned one of these situations applies to your S corporation, you can find filing and payment requirements on the D.C. Office of Tax and Revenue website or schedule a consult with a tax expert on your LegalZoom account.

Corporations

The District of Columbia corporation tax return is due April 15.

District of Columbia requires corporations to file D.C. Form FR-120 by April 15 to obtain a six-month extension to file its 2023 corporation tax return until Oct. 15.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Estimated corporate tax payments can be made online at the MyTax DC website.

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 an individual income tax. Therefore, if all partners in a partnership are not subject to the Corporate Income Tax Code, no partnership return is required. If one of the partners in the partnership is a corporation or an LLC classified as a partnership, the partnership is required to file Florida Form F-1065. Florida requires partnerships to file Florida form F-7004 to receive a six-month extension to Oct. 15, 2024, to file its partnership tax return.

The Georgia partnership return is due March 15.

Georgia accepts your timely filed federal extension, giving you a six-month extension until Sept. 15, 2024, to file your 2023 partnership tax return. 

If you received a notification from us that we have filed a federal extension for your partnership return, there is nothing else you need to do for a Georgia extension.

Partnerships are pass-through entities at the federal level so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership level fee

If you are concerned one of these situations may apply to your partnership, you can find filing and payment requirements on the Georgia Department of Revenue website or schedule a consult with a tax expert on your LegalZoom account.

S corporations

Florida does not require S corporations to file a corporation tax return unless the S corporation reports income on Line 23c of Form 1120S (this is not common).

Corporations

The Florida corporate income tax return is due May 1.

Florida requires corporations to file Florida Form F-7004 by May 1, 2024, to obtain a six-month extension to file its 2023 state corporation tax return until Nov. 1. 

To avoid interest and penalties, make sure to pay any tentative tax due by the original due date of the return. Estimated payments for the corporation's tentative tax can be made by logging into the Florida Department of Revenue File and Pay website.

Georgia

Individuals and individuals with sole proprietorships or single-member LLCs

The Georgia individual income tax return, including income from single-member LLCs, is due April 15.

Georgia accepts your timely filed federal extension, giving you a six-month extension until Oct. 15, 2024, to file your 2023 individual income tax return.

If you received a notification from us that we have filed a federal extension for your individual income tax return, there is nothing else you need to do for a Georgia extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Extension payments can be made online at the Georgia Tax Center e-Services website.

Partnerships and S corporations

Georgia accepts your timely filed federal extension, giving you until Sept. 15, 2024, to file your 2023 partnership tax return. 

If you received a notification from us that we have filed a federal extension for your partnership return, there is nothing else you need to do for a Georgia extension.

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level because the income is passed through to the partners and taxed at the partner level. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level,
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee

If you are concerned one of these situations may apply to your partnership, you can find filing and payment requirements on the Georgia Department of Revenue website or schedule a consult with a tax expert on your LegalZoom account.

The Georgia S corporation return is due March 15. Georgia accepts your timely filed federal extension, giving you until Sept. 15, 2024, to file your 2023 state S corporation tax return. 

If you received a notification from us that we have filed a federal extension for your S corporation return, there is nothing else you need to do for an Alabama extension.

S corporations are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the pass-through entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation level fee

If you are concerned about whether one of these situations applies to your S corporation, you can find filing and payment requirements on the Georgia Tax Center website or schedule a consult with a tax expert on your LegalZoom account.

Corporations

The Georgia corporation tax return is due April 15.

Gerogia accepts your timely filed federal extension, giving you until Oct. 15, 2024, to file your 2023 state corporation tax return. However, a copy of the federal extension must be attached to the Georgia corporation tax return when it is filed.

If you received a notification from us that we have filed a federal extension for your corporation return, there is nothing else you need to do for a Georgia extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Extension payments for corporate tax can be paid online at the Georgia Tax Center website.

Hawaii

Individuals and individuals with sole proprietorships or single-member LLCs

The Hawaii individual income tax return, including income from single-member LLCs, is due April 20.

Hawaii gives you an automatic six-month extension until Oct. 22, 2024, to file your 2023 individual income tax return.

If you received a notification from us that we have filed a federal extension for your individual income tax return, there is nothing else you need to do for a Hawaii extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Extension payments can be made online at the Hawaii Tax Online website.

Partnerships and S corporations

The Hawaii partnership return is due April 20, 2024.

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

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level,
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee

If you are concerned one of these situations may apply to your partnership, you can find filing and payment requirements on the Hawaii Tax Online website or schedule a consult with a tax expert on your LegalZoom account.

The Hawaii S corporation return is due April 20. Hawaii gives you an automatic six-month extension, giving you until Oct. 20, 2024, to file your 2023 state S corporation tax return.

S corporations are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the passthrough entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners 
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation-level fee

If you are concerned one of these situations applies to your S corporation, you can find filing and payment requirements on the Hawaii Tax Online website or schedule a consult with a tax expert on your LegalZoom account.

Corporations

The Hawaii corporate income tax return is due April 22

Hawaii automatically grants a six-month extension, giving you until Oct. 20, 2024, to file your 2023 state corporation tax return.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Estimated payments for the corporation income tax can be made by logging onto the Hawaii Tax Online website.

Idaho

Individuals and individuals with sole proprietorships or single-member LLCs

The Idaho individual income tax return, including income from single-member LLCs, is due April 15.

Idaho gives you an automatic six-month extension until Oct. 15, 2024, to file your 2023 individual income tax return, provided you have a valid extension. A valid extension means that you have paid at least 80% of 2023's tax due or 100% of 2022's tax due. You can use Idaho Form 51 to determine if you have a valid extension. Idaho does not accept the federal extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Extension payments can be made online at the Idaho State Commission Quickpay website.

Partnerships and S corporations

The Idaho partnership return is due April 15, 2024. Idaho automatically grants a six-month extension to file your partnership or S corporation tax return, giving you until Oct. 15 to file your partnership tax return. A valid extension means that you have paid at least 80% of 2023's tax due or 100% of 2022's tax due. You can use Idaho Form 41ES to determine if you have a valid extension. Idaho does not accept the federal extension.

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level,
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee

If you are concerned one of these situations may apply to your partnership, you can find filing and payment requirements on the Idaho State Tax Commission website or schedule a consult with a tax expert on your LegalZoom account.

The Idaho S corporation return is due April 15. Idaho gives you an automatic six-month extension, giving you until Oct. 15, 2024, to file your S corporation tax return, provided you have a valid extension. A valid extension means that you have paid at least 80% of 2023's tax due or 100% of 2022's tax due. You can use Idaho Form 41ES to determine if you have a valid extension. Idaho does not accept the federal extension.

S corporations are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level. Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the passthrough entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners 
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation-level fee

If you are concerned one of these situations applies to your S corporation, you can find filing and payment requirements on the Idaho State Commission Quickpay website or schedule a consult with a tax expert on your LegalZoom account.

Corporations

The Idaho corporate income tax return is due April 15.

Idaho automatically grants a six-month extension to file your corporation income tax return, giving you until Oct. 15, 2024, to file your Idaho corporation tax return, provided you have a valid extension. A valid extension means that you have paid at least 80% of 2023's tax due or 100% of 2022's tax due. You can use Idaho Form 41ES to determine if you have a valid extension. 

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Extension payments for corporation tax can be paid online at the Idaho State Commission Quickpay website.

Illinois

Individuals and individuals with sole proprietorships or single-member LLCs

The Illinois individual income tax return, including income from single-member LLCs, is due April 15.

Illinois gives you an automatic six-month extension until Oct. 15, 2024, to file your 2023 Illinois individual income tax return.

If you received a notification from us that we have filed a federal extension for your individual income tax return, there is nothing else you need to do for an Illinois extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Extension payments can be paid online at the MyTax Illinois website.

Partnerships and S corporations

The Illinois partnership return is due April 15, 2024. Illinois automatically grants a six-month extension to file your partnership or S corporation tax return, giving you until Oct. 15 to file your Illinois partnership or S corporation tax return.

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee

If you are concerned one of these situations may apply to your partnership, you can find filing and payment requirements on the Illinois Department of Revenue website or schedule a consult with a tax expert on your LegalZoom account.

Illinois gives you an automatic six-month extension, giving you until Oct. 15, 2024, to file your 2023 partnership tax return.

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level since the income is passed through to the partners and taxed at the partner level. 

If the partnership has elected to pay the pass-through entity tax (PTE) at the partnership level, make sure to pay any estimated tax due by the original due date of the return to avoid interest and penalties. Estimated payments for the PTE tax can be paid by mailing Illinois Form IL-1065-V with your estimated payment or by logging into the MyTax Illinois website.

If your partnership has nonresident partners and the partnership will be paying taxes for the nonresident partners on a composite return, make sure to pay any estimated tax due by the original due date of the return to avoid interest and penalties. Estimated payments for the PTE tax can be paid by mailing Illinois Form IL-1065-V with your estimated payment or by logging into the MyTax Illinois website.

The Illinois S corporation return is due March 15. Illinois gives you an automatic seven-month extension, giving you until Oct. 15, 2024, to file your 2023 S corporation tax return.

S corporations are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level. Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the passthrough entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners 
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation-level fee

If you are concerned one of these situations applies to your S corporation, you can find filing and payment requirements on the MyTax Illinois website or schedule a consult with a tax expert on your LegalZoom account.

Corporations

The Illinois corporate income tax return is due April 15, 2024.

Illinois gives you an automatic seven-month extension, giving you until Nov. 15 to file your Illinois corporate income tax return.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Extension payments for corporation tax can be made online at the MyTax Illinois website.

Indiana

Individuals and individuals with sole proprietorships or single-member LLCs

The Indiana individual income tax return, including income from single-member LLCs, is due April 15.

Indiana accepts your timely filed federal extension, giving you a seven-month extension until Nov. 15, 2024, to file your 2023 Indiana individual income tax return.

If you received a notification from us that we have filed a federal extension for your individual income tax return, there is nothing else you need to do for an Indiana extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Extension payments can be made online at Indiana's INTIME website.

Partnerships and S corporations

The Indiana partnership return is due April 15, 2024. Indiana accepts your timely filed federal extension, giving you until Oct. 15, 2024, to file your 2023 tax return. 

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee.

If you are concerned one of these situations may apply to your partnership, you can find filing and payment requirements on the Indiana Department of Revenue website or schedule a consult with a tax expert on your LegalZoom account.

The Indiana S corporation return is due April 15. Indiana accepts your timely filed federal extension, giving you until Oct. 15, 2024, to file your 2023 S corporation tax return. 

If you received a notification from us that we have filed a federal extension for your S corporation return, there is nothing else you need to do for an Indiana extension.

S corporations are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level. Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the passthrough entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners 
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation-level fee

If you are concerned one of these situations applies to your S corporation, you can find filing and payment requirements on the Indiana Department of Revenue website or schedule a consult with a tax expert on your LegalZoom account.

Corporations

The Indiana corporate income tax return is due May 15, 2024.

Indiana automatically grants a six-month extension, giving you until Nov. 15, 2024, to file your 2023 state corporation tax return.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Extension payments for corporation tax can be made online at the Indiana INTIME website.

Iowa

Individuals and individuals with sole proprietorships or single-member LLCs

The Iowa individual income tax return, including income from single-member LLCs, is due April 30.

Iowa gives you an automatic six-month extension until Oct. 31, 2024, to file your 2023 Iowa individual income tax return. provided you have paid at least 90% of the total tax liability by April 30. Iowa does not accept the federal extension and does not grant an extension for the individual income tax return if 90% of the total tax liability is not paid by April 30.

If you received a notification from us that we have filed a federal extension for your individual income tax return and you have already paid at least 90% of the tax due for 2023 or expect a refund, there is nothing else you need to do for an Iowa extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Extension payments can be made online at the GovConnectIowa website.

Partnerships and S corporations

The Iowa partnership return is due April 30, 2024. Iowa gives you an automatic six-month extension, giving you until Oct. 31, 2024, to file your partnership tax return, provided you have paid at least 90% of the total tax liability by April 30, 2024. Iowa does not accept the federal extension and does not grant an extension for the partnership tax return if 90% of the total tax liability is not paid by April 30, 2024.

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee.

If you are concerned one of these situations may apply to your partnership, you can find filing and payment requirements on the Iowa Department of Revenue website or schedule a consult with a tax expert on your LegalZoom account.

Iowa gives you an automatic six-month extension, giving you until Oct. 31, 2024, to file your S corporation tax return, provided you have paid at least 90% of the total tax liability by April 30, 2024. Iowa does not accept the federal extension and does not grant an extension for the S corporation tax return if 90% of the total tax liability is not paid by April 30, 2024.

S corporations are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level. Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the passthrough entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners 
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation-level fee

If you are concerned one of these situations applies to your S corporation, you can find filing and payment requirements on the Iowa Department of Revenue website or schedule a consult with a tax expert on your LegalZoom account.

Corporations

The Iowa corporate income tax return is due April 30, 2024.

Iowa gives you an automatic six-month extension, giving you until Oct. 31, 2024, to file your state corporation tax return, provided you have paid at least 90% of the total tax liability by April 30, 2024. Iowa does not accept the federal extension and does not grant an extension for the corporation tax return if 90% of the total tax liability is not paid by April 30, 2024.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Estimated payments can be made online at the Iowa GovConnectIowa website.

Kansas

Individuals and individuals with sole proprietorships or single-member LLCs

The Kansas individual income tax return, including income from single-member LLCs, is due April 15.

Kansas accepts your timely filed federal extension, giving you a six-month extension until Oct. 15, 2024, to file your 2023 Kansas individual income tax return.

If you received a notification from us that we have filed a federal extension for your individual income tax return, there is nothing else you need to do for a Kansas extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Extension payments can be made online at the Kansas Tax Payment Portal.

Partnerships and S corporations

The Kansas partnership return is due April 15, 2024. Kansas accepts your timely filed federal extension, giving you until Oct. 15, 2024, to file your 2023 partnership tax return.

If you received a notification from us that we have filed a federal extension for your partnership return, there is nothing else you need to do for a Kansas extension.

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee

If you are concerned one of these situations may apply to your partnership, you can find filing and payment requirements on the Kansas Department of Revenue website or schedule a consult with a tax expert on your LegalZoom account.

The Kansas S corporation return is due April 15. Kansas accepts your timely filed federal extension, giving you until Oct. 15, 2024, to file your 2023 S corporation tax return. 

If you received a notification from us that we have filed a federal extension for your S corporation return, there is nothing else you need to do for a Kansas extension.

S corporations are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level. 

Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the passthrough entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners 
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation-level fee

If you are concerned one of these situations applies to your S corporation, you can find filing and payment requirements on the Kansas Department of Revenue website or schedule a consult with a tax expert on your LegalZoom account.

Corporations

The Kansas corporation tax return is due April 15, 2024.

Kansas accepts your timely filed federal extension, giving you until Oct. 15, 2024, to file your 2023 state corporation tax return. 

If you received a notification from us that we have filed a federal extension for your corporation return, there is nothing else you need to do for a Kansas extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Extension payments for corporate tax can be paid online at the Kansas Tax Payment Portal website.

Kentucky

Individuals and individuals with sole proprietorships or single-member LLCs

Kentucky accepts your timely filed federal extension, giving you a six-month extension until Oct. 15, 2024, to file your 2023 individual income tax return and the Kentucky single-member LLC individually owned income and LLET return.

If you received a notification from us that we have filed a federal extension for your individual income tax return, there is nothing else you need to do for a Kentucky extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Extension payments can be made online at the Kentucky ePay website.

Partnerships and S corporations

The Kentucky limited liability pass-through entity and LLET tax return is due April 15.
Kentucky accepts your timely filed federal extension, giving you until Oct. 15, 2024, to file your 2023 limited liability pass-through entity and LLET tax return. 

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee

If you are concerned one of these situations may apply to your partnership, you can find filing and payment requirements on the Kentucky Department of Revenue website or schedule a consult with a tax expert on your LegalZoom account.

The Kentucky S corporation limited liability pass-through entity, and LLET tax return is due April 15. Kentucky accepts your timely filed federal extension, giving you until Oct. 15, 2024, to file your 2023 limited liability pass-through entity and LLET tax return. 

If you received a notification from us that we have filed a federal extension for your return, there is nothing else you need to do for a Kentucky extension.

S corporations are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level. 

Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the passthrough entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners 
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation-level fee

If you are concerned one of these situations applies to your S corporation, you can find filing and payment requirements on the Kentucky Department of Revenue website or schedule a consult with a tax expert on your LegalZoom account.

Corporations

The Kentucky corporation income and LLET tax return is due April 15.

Kentucky accepts your timely filed federal extension, giving you a seven-month extension until Nov. 15, 2024, to file your 2023 state corporation income and LLET tax return. However, a copy of the federal extension must be attached to the KY return when it is filed.

To avoid interest and penalties, extension payments can be made online by logging into the Kentucky Department of Revenue website.

Louisiana

Individuals and individuals with sole proprietorships or single-member LLCs

The Louisiana individual income tax return, including income from single-member LLCs, is due April 15, 2024.

Louisiana gives you an automatic six-month extension until Oct. 15, 2024, to file your 2023 Louisiana individual income tax return.

If you received a notification from us that we have filed a federal extension for your individual income tax return, there is nothing else you need to do for a Louisiana extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Extension payments can be made online at the Louisiana Taxpayer Access Point website.

Partnerships

The Louisiana partnership return is due May 15. Louisiana gives you an automatic six-month extension, giving you until Nov. 15, 2024, to file your partnership tax return.

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee

If you are concerned one of these situations may apply to your partnership, you can find filing and payment requirements on the Louisiana Department of Revenue website or schedule a consult with a tax expert on your LegalZoom account.

The Louisiana S corporation return is due May 15. Louisiana gives you an automatic six-month extension, giving you until Nov. 15, 2024, to file your corporation tax return.

S corporations are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level. 

Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the passthrough entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners 
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation level fee

If you are concerned one of these situations applies to your S corporation, you can find filing and payment requirements on the Louisiana Department of Revenue website or schedule a consult with a tax expert on your LegalZoom account.

Corporations and S corporations

The Louisiana corporate income and franchise tax return is due May 15.

Louisiana gives you an automatic six-month extension, giving you until Nov. 15, 2024, to file your state corporation income and franchise tax return.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Extension payments for corporation tax can be paid online at the Louisiana Taxpayer Access Point website.

Maine

Individuals and individuals with sole proprietorships or single-member LLCs

The Maine individual income tax return, including income from single-member LLCs, is due April 15.

Maine gives you an automatic six-month extension until Oct. 15, 2024, to file your 2023 Maine individual income tax return.

If you received a notification from us that we have filed a federal extension for your individual income tax return, there is nothing else you need to do for a Maine extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Extension payments can be made online at the Maine Tax Portal website.

Partnerships and S corporations

Maine no longer requires partnerships to file a partnership return with the state.

Partnerships are pass-through entities at the federal level so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee

If you are concerned one of these situations may apply to your partnership, you can find filing and payment requirements on the Maine Department of Administrative and Financial Services website or schedule a consult with a tax expert on your LegalZoom account.

Corporations

The Maine corporate income tax return is due April 15.

Maine gives you an automatic seven-month extension, giving you until Nov. 15, 2024, to file your state corporation tax return.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Extension payments for corporation tax can be paid online at the Maine Tax Portal website.

Maine no longer requires S corporations to file an S corporation return with the state.

S corporations are pass-through entities at the federal level so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the pass-through entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners 
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation level fee

If you are concerned one of these situations applies to your S corporation, you can find filing and payment requirements on the Maine Department of Administrative and Financial Services website or schedule a consult with a tax expert on your LegalZoom account.

Maryland

Individuals and individuals with sole proprietorships or single-member LLCs

Maryland gives you an automatic six-month extension, giving you until Oct. 15, 2024, to file your state individual income tax return, provided you expect to owe zero tax to Maryland. 

If you expect to owe Maryland income tax and need to extend the time to file your return, you can make an extension payment by mailing in Form PV or paying on the Maryland Taxes Online Services website. 

Partnerships and S corporations

The Maryland partnership pass-through entity tax return is due April 15. Maryland requires partnerships to file Maryland Form 510/511E by April 15 to obtain a six-month extension to file its 2023 state pass-through entity tax return until Oct. 15. Your partnership can apply for an extension on Maryland Form 510/511E or by going online on the Comptroller of Maryland website. If there is no tax due, the extension must be filed online. If this is the partnership's first extension, the partnership must file Maryland form 510/511E.

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee

If you are concerned one of these situations may apply to your partnership, you can find filing and payment requirements on the Comptroller of Maryland website or schedule a consult with a tax expert on your LegalZoom account.

The Maryland S corporation pass-through entity tax return is due April 15. Maryland requires S corporations to file Maryland Form 510/511E by April 15, 2024, to obtain a seven-month extension to file its 2023 pass-through entity tax return until Nov. 15, 2024. Your S corporation can apply for an extension on Maryland Form 510/511E or by going online on the Comptroller of Maryland website. If there is no tax due, the extension must be filed online. If this is the S corporation's first extension, the S corporation must file Maryland Form 510/511E.

S corporations are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level. 

Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the pass-through entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners 
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation level fee

If you are concerned one of these situations applies to your S corporation, you can find filing and payment requirements on the Comptroller of Maryland website or schedule a consult with a tax expert on your LegalZoom account.

Corporations 

The Maryland corporate income tax return is due April 15.

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 until Nov. 15, 2024. If there is no tax due, the extension must be filed online. If this is the corporation's first income tax return, the corporation must file Maryland Form 500E.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Estimated payments for the Corporation income tax return can be paid online at the Comptroller of Maryland website.

Massachusetts

Individuals and individuals with sole proprietorships or single-member LLCs

The Massachusetts individual income tax return, including income from single-member LLCs, is due April 17.

Massachusetts gives you an automatic six-month extension until Oct. 15, 2024, to file your 2023 Massachusetts individual income tax return if at least 80% of your Massachusetts income tax liability has been paid by April 17.  

If you received a notification from us that we have filed a federal extension for your individual income tax return and you have already paid at least 80% of the tax due for 2023 or expect a refund, there is nothing else you need to do for a Massachusetts extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Extension payments can be made online at the MassTaxConnect website.

Partnerships and S corporations

The Massachusetts partnership return is due March 15, 2024. Massachusetts gives you an automatic six-month extension, giving you until Sept. 15, 2024, to file your partnership tax return.

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee

If you are concerned one of these situations may apply to your partnership, you can find filing and payment requirements on the Massachusetts Department of Revenue website or schedule a consult with a tax expert on your LegalZoom account.

The Massachusetts S corporation return is due March 15. Massachusetts gives S corporations an automatic six-month extension, giving your S corporation until Sept. 15, 2024, to file the S corporation tax return. An extension is only valid if the S corporation pays at least 50% of the total tax liability or the minimum tax of $456, whichever is greater, by the original due date of the return.

S corporations are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level. 

Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the pass-through entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners 
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation level fee

If you are concerned one of these situations applies to your S corporation, you can find filing and payment requirements on the Massachusetts Department of Revenue website or schedule a consult with a tax expert on your LegalZoom account.

Corporations

The Massachusetts corporate income tax return is due April 17.

Massachusetts automatically grants a six-month extension to file your corporation tax return, giving you until Oct. 15 to file your state tax return. An extension is only valid if the corporation pays at least 50% of the total tax liability or the minimum tax of $456, whichever is greater, by the original due date of the return.

To avoid interest and penalties, make sure to pay any estimated corporate excise tax due by the original due date of the return. Estimated payments for the corporation income tax return can be paid online at the MassTaxConnect website.

Michigan

Individuals and individuals with sole proprietorships or single-member LLCs

The Michigan individual income tax return, including income from single-member LLCs, is due April 15.

Michigan accepts your timely filed federal extension, giving you a six-month extension until Oct. 15, 2024, to file your 2023 Michigan individual income tax return.

If you received a notification that we have filed a federal extension for your individual income tax return, there is nothing else you need to do for a Michigan extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Extension payments can be made online at the Michigan.gov website.

Partnerships and S corporations

Michigan no longer requires partnerships to file a partnership return with the state.

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) or the flow-through entity tax (FTE) at the partnership level
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee

If you are concerned one of these situations may apply to your partnership, you can find filing and payment requirements on the Michigan Department of Treasury website or schedule a consult with a tax expert on your LegalZoom account.

Michigan no longer requires S corporations to file a S corporation return with the state.

S corporations are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level. 

Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the pass-through entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners 
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation level fee

If you are concerned one of these situations applies to your S corporation, you can find filing and payment requirements on the Michigan Department of Treasury website or schedule a consult with a tax expert on your LegalZoom account.

Corporations

The Michigan corporate income tax return is due April 30.

Michigan requires corporations to file Michigan Form 4 to request an eight-month extension, giving your corporation until Dec. 31, 2024, to file the corporation tax return. An extension will be granted if the extension application is accompanied by the tentative tax due.

To avoid interest and penalties, make sure to pay any estimated corporate tax due by the original due date of the return. Estimated payments for the corporation income tax return can be made online at the Michigan MTO website.

Minnesota

Individuals and individuals with sole proprietorships or single-member LLCs

The Minnesota individual income tax return, including income from single-member LLCs, is due April 15.

Minnesota gives you an automatic six-month extension until Oct. 15, 2024, to file your 2023 Minnesota individual income tax return.

If you received a notification from us that we have filed a federal extension for your individual income tax return, there is nothing else you need to do for a Minnesota extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Extension payments can be paid online at the Minnesota Department of Revenue website.

Partnerships and S corporations

The Minnesota partnership return is due March 15, 2024. Minnesota gives you an automatic six-month extension, giving you until Sept. 15, 2024, to file your partnership tax return.

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee

If you are concerned one of these situations may apply to your partnership, you can find filing and payment requirements on the Minnesota Department of Revenue website or schedule a consult with a tax expert on your LegalZoom account.

The Minnesota S corporation return is due March 15. Minnesota automatically grants a six-month extension, giving you until Sept. 15, 2024, to file your 2023 S corporation tax return. 

S corporations are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level. 

Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the pass-through entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners 
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation level fee

If you are concerned one of these situations applies to your S corporation, you can find filing and payment requirements on the Minnesota Department of Revenue website or schedule a consult with a tax expert on your LegalZoom account.

Corporations

The Minnesota corporate income tax return is due April 15, 2024.

Minnesota gives you an automatic seven-month extension, giving you until Nov. 15, 2024, to file your state corporation tax return.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Extension payments for corporation tax can be paid online at the Minnesota Department of Revenue e-services website.

Mississippi

Individuals and individuals with sole proprietorships or single-member LLCs

The Mississippi individual income tax return, including income from single-member LLCs, is due April 15.

Mississippi accepts your timely filed federal extension, giving you a six-month extension until Oct. 15, 2024, to file your 2023 individual income tax return.

If you received a notification from us that we have filed a federal extension for your individual income tax return, there is nothing else you need to do for a Mississippi extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Extension payments can be made online at the Mississippi TAP account website.

Partnerships and S corporations

The Mississippi partnership pass-through entity return is due March 15. Mississippi accepts your timely filed federal extension, giving you a six-month extension until Sept. 15, 2024, to file your 2023 pass-through entity tax return, provided no tax is due. If tax is due, Mississippi requires that Mississippi Form 83-180 is filed along with any tax due to receive an automatic six-month extension to file until Sept. 15, 2024.

If you received a notification from us that we have filed a federal extension for your pass-through entity tax return and no tax is due, there is nothing else you need to do for a Mississippi extension.

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee

If you are concerned one of these situations may apply to your partnership, you can find filing and payment requirements on the Mississippi Department of Revenue website or schedule a consult with a tax expert on your LegalZoom account.

The Mississippi S corporation pass-through entity return is due March 15. Mississippi accepts your timely filed federal extension, giving you a six-month extension until Sept. 15, 2024, to file your 2023  pass-through entity tax return, provided no tax is due. If tax is due, Mississippi requires that Mississippi Form 83-180 is filed along with any tax due to receive an automatic six-month extension to file until Sept. 15.

If you received a notification from us that we have filed a federal extension for your pass-through entity tax return and no tax is due, there is nothing else you need to do for a Mississippi extension.

Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the pass-through entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners 
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation level fee

If you are concerned one of these situations applies to your S corporation, you can find filing and payment requirements on the Mississippi Department of Revenue website or schedule a consult with a tax expert on your LegalZoom account.

Corporations

The Mississippi corporate income and franchise tax return is due April 15, 2024.

Mississippi accepts your timely filed federal extension, giving you a six-month extension until Oct. 15 to file your 2023 corporate income and franchise tax return, provided no tax is due. If tax is due, Mississippi requires that Mississippi Form 83-180 is filed along with any tax due to receive an automatic six-month extension to file until Oct. 15, 2024.

If you received a notification from us that we have filed a federal extension for your corporate income tax return and no tax is due, there is nothing else you need to do for a Mississippi extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Estimated payments for corporate tax can be paid online at the Mississippi TAP website.

Missouri

Individuals and individuals with sole proprietorships or single-member LLCs

The Missouri individual income tax return, including income from single-member LLCs, is due April 15.

Missouri accepts your timely filed federal extension, giving you a six-month extension until Oct. 15, 2024, to file your 2023 individual income tax return unless you expect to owe a tax liability. Then, you must file Missouri Form MO-60 and make an extension payment by the original due date of the return.

If you received a notification from us that we have filed a federal extension for your individual income tax return and you have no tax due, there is nothing else you need to do for a Missouri extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Extension payments can be paid online at the Missouri Department of Revenue website.

Partnerships and S corporations

The Missouri partnership return is due April 15. Missouri accepts your timely filed federal extension, giving you a six-month extension until Oct. 15, 2024, to file your 2023 partnership tax return. 

If you received a notification from us that we have filed a federal extension for your partnership return, there is nothing else you need to do for a Missouri extension.

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee

If you are concerned one of these situations may apply to your partnership, you can find filing and payment requirements on the Missouri Department of Revenue website or schedule a consult with a tax expert on your LegalZoom account.

The Missouri S corporation return is due April 15. Missouri accepts your timely filed federal extension, giving you a six-month extension until Oct. 15, 2024, to file your 2023 S corporation tax return. 

If you received a notification from us that we have filed a federal extension for your S corporation return, there is nothing else you need to do for a Missouri extension.

S corporations are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. 

Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the pass-through entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners 
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation level fee

If you are concerned one of these situations applies to your S corporation, you can find filing and payment requirements on the Missouri Department of Revenue website or schedule a consult with a tax expert on your LegalZoom account.

Corporations

The Missouri corporation tax return is due April 15, 2024.

Missouri accepts your timely filed federal extension, giving you a six-month extension until Oct. 15, 2024, to file your 2023 corporation tax return.

If you received a notification from us that we have filed a federal extension for your corporation return, there is nothing else you need to do for a Missouri extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Estimated payments for corporate tax can be made online at the Missouri Department of Revenue website.

 

Montana

Individuals and individuals with sole proprietorships or single-member LLCs

The Montana individual income tax return, including income from single-member LLCs, is due April 15.

Montana gives you an automatic six-month extension until Oct. 15, 2024, to file your 2023 individual income tax return.

If you received a notification from us that we have filed a federal extension for your individual income tax return, there is nothing else you need to do for a Montana extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Extension payments can be made online at the Montana TransAction Portal website.

Partnerships and S corporations

The Montana partnership pass-through entity tax return is due March 15, 2024. Montana automatically grants a six-month extension to file your partnership or S corporation pass-through entity tax return, giving you until Sept. 15.

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee

If you are concerned one of these situations may apply to your partnership, you can find filing and payment requirements on the Montana Department of Revenue website or schedule a consult with a tax expert on your LegalZoom account.

The Montana S corporation pass-through entity tax return is due March 15. Montana accepts your timely filed federal extension, giving you a six-month extension until Sept. 15, 2024, to file your 2023 S corporation tax return. 

If you received a notification from us that we have filed a federal extension for your S corporation return, there is nothing else you need to do for an extension.

S corporations are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. 

Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the pass-through entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners 
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation level fee

If you are concerned one of these situations applies to your S corporation, you can find filing and payment requirements on the Montana Department of Revenue website or schedule a consult with a tax expert on your LegalZoom account.

Corporations

The Montana corporate income tax return is due May 15, 2024. 

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

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Estimated payments for corporation tax can be paid online at the Montana TransAction Portal.

Nebraska

Individuals and individuals with sole proprietorships or single-member LLCs

The Nebraska individual income tax return, including income from single-member LLCs, is due April 15.

Nebraska accepts your timely filed federal extension, giving you a six-month extension until Oct. 15, 2024, to file your 2023 Nebraska individual income tax return.

If you received a notification from us that we have filed a federal extension for your individual income tax return, there is nothing else you need to do for a Nebraska extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Extension payments can be paid online at the Nebraska Department of Revenue e-pay website.

Partnerships and S corporations

The Nebraska partnership return is due March 15, 2024. Nebraska accepts your timely filed federal extension for your partnership or S corporation tax return, giving you until Sept. 15 to file.

If you received a notification from us that we have filed a federal extension for your partnership return, there is nothing else you need to do for a Nebraska extension.

Partnerships are pass-through entities that do not owe taxes at the entity level. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee

If you are concerned one of these situations may apply to your partnership, you can find filing and payment requirements on the Nebraska Department of Revenue website or schedule a consult with a tax expert on your LegalZoom account.

The Nebraska S corporation return is due March 15. Nebraska accepts your timely filed federal extension, giving you a six-month extension until Sept. 15, 2024, to file your 2023 S corporation tax return. 

If you received a notification from us that we have filed a federal extension for your S corporation return, there is nothing else you need to do for an extension.

S corporations are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. 

Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the pass-through entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners 
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation level fee

If you are concerned one of these situations applies to your S corporation, you can find filing and payment requirements on the Nebraska Department of Revenue website or schedule a consult with a tax expert on your LegalZoom account.

Corporations

The Nebraska corporation tax return is due April 15, 2024.

Nebraska accepts your timely filed federal extension, giving you a six-month extension until Oct. 15, 2024, to file your 2023 corporation tax return.

If you received a notification from us that we have filed a federal extension for your corporation return, there is nothing else you need to do for a Nebraska extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Estimated payments for corporate tax can be made online at the Nebraska e-pay website.

Nevada

Individuals and individuals with sole proprietorships or single-member LLCs

Nevada does not have an individual income tax, which includes LLCs taxed as disregarded entities on a Schedule C attached to an individual 1040 tax return.

Nevada does assess the Commerce Tax on all business entities doing business in the state whose gross revenues exceed $4 million. This tax would apply to single-member LLCs grossing more than $4 million. 

Consult the Nevada Department of Taxation website for more information on the Commerce Tax or schedule a consult with a tax expert on your LegalZoom account.

Partnerships and S corporations

Nevada does not have an annual partnership return with the state. Instead, Nevada assesses the Commerce Tax on all business entities doing business in the state whose gross revenues exceed $4 million. 

Consult the Nevada Department of Taxation website for more information on the Commerce Tax or schedule a consult with a tax expert on your LegalZoom account.

Nevada does not have an annual S corporation return with the state. Instead, Nevada assesses the Commerce Tax on all business entities doing business in the state whose gross revenues exceed $4 million. 

Consult the Nevada Department of Taxation website for more information on the Commerce Tax or schedule a consult with a tax expert on your LegalZoom account.

Corporations

Nevada does not have an annual corporation income tax return with the state. Instead, Nevada assesses the Commerce Tax on all business entities doing business in the state whose gross revenues exceed $4 million. 

Consult the Nevada Department of Taxation website for more information on the Commerce Tax or schedule a consult with a tax expert on your LegalZoom account.

New Hampshire

Individuals

New Hampshire does not have an individual income tax, but they do have a tax on interest and dividend income which exceeds $2,400 ($4,800 for married filing jointly taxpayers) for the year. New Hampshire grants you an automatic seven-month extension, giving you until Nov. 15, 2024, to file your 2023 Interest and Dividend tax return, provided you have paid the total tax due by the original due date of the return.

New Hampshire does not allow any extensions to file the Interest and Dividend tax return if the total tax has not been paid by the original due date of the return. To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return.  To file an extension and make an extension payment, file New Hampshire Form DP-59-A by the original due date of the return. You can also make extension payments using New Hampshire's Granite Tax Connect website.

Partnerships and S corporations

The New Hampshire Partnership Business Profits Tax (BPT) return and Business Enterprise Tax (BET) returns are due by March 15. New Hampshire automatically grants a seven-month extension, giving you until Oct. 15 to file your 2023 N.H. BPT and BET tax returns, provided 100% of the BPT and BET have been paid by March 15,. If you have tax due, file New Hampshire Form BT-EXT along with payment of 100% of the tax due to be granted an automatic seven-month extension to Oct. 15. If there is any tax remaining due on March 15,  New Hampshire will not grant the seven-month extension and late filing penalties may be assessed for filing after the original due date of the returns.

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee

If you are concerned one of these situations may apply to your partnership, you can find filing and payment requirements on the New Hampshire Department of Revenue Administration website or schedule a consult with a tax expert on your LegalZoom account.

The New Hampshire S Corporation Business Profits Tax (BPT) return and Business Enterprise Tax (BET) returns are due by March 15.

New Hampshire automatically grants a seven-month extension, giving you until Oct. 15, 2024, to file your 2023 New Hampshire BPT and BET tax returns, provided 100% of the BPT and BET have been paid by March 15. If you have tax due, file New Hampshire form BT-EXT along with payment of 100% of the tax due to be granted an automatic seven-month extension to Oct. 15. If there is any tax remaining due on March 15, New Hampshire will not grant the seven-month extension, and late filing penalties may be assessed for filing after the original due date of the returns.

S corporations are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. 

Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the pass-through entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners 
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation level fee

If you are concerned one of these situations applies to your S corporation, you can find filing and payment requirements on the N.H. Department of Revenue website or schedule a consult with a tax expert on your LegalZoom account.

The New Hampshire Corporation Business Profits Tax (BPT) return and Business Enterprise Tax (BET) returns are due by March 15.

New Hampshire automatically grants a 7-month extension, giving you until Oct. 15 to file your 2023 BPT and BET tax returns, provided 100% of the BPT and BET have been paid by March 15, 2024. If you have tax due, file New Hampshire form BT-EXT along with payment of 100% of the tax due to be granted an automatic seven-month extension to Oct. 15, 2024. If there is any tax remaining due on March 15, New Hampshire will not grant the seven-month extension, and late filing penalties may be assessed for filing after the original due date of the returns.

To avoid interest and penalties make sure to pay any estimated tax due by the original due date of the return. Estimated payments for corporate tax can be paid online at the New Hampshire Department of Revenue Administration website.

New Jersey

Individuals and individuals with sole proprietorships or single-member LLCs

The New Jersey individual income tax return, including income from single-member LLCs, is due April 15.

New Jersey accepts your timely filed federal extension, giving you a six-month extension until Oct. 15, 2024, to file your 2023 New Jersey individual income tax return, provided you have paid at least 80% of the tax due by the original due date of the return.

If you received a notification from us that we have filed a federal extension for your individual income tax return and you have already paid at least 80% of the tax due for 2023 or expect a refund, there is nothing else you need to do for a New Jersey extension.

If you owe New Jersey income tax, you can make an extension payment by mailing in payment with New Jersey form NJ-630 or paying on the New Jersey Division of Taxation website. To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return.

Partnerships

The New Jersey partnership return is due April 15.

New Jersey accepts your timely filed federal extension, giving you a five-month extension until Sept. 15, 2024, to file your 2023 N.J. partnership tax return. 

If you received a notification from us that we have filed a federal extension for your partnership return, there is nothing else you need to do for a New Jersey extension.

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee

If you are concerned one of these situations may apply to your partnership, you can find filing and payment requirements on the New Jersey Division of Taxation website or schedule a consult with a tax expert on your LegalZoom account.

S corporations

The New Jersey S corporation tax return is due April 15.

New Jersey requires S corporations to file New Jersey form CBT-200-T and pay at least 90% of the tax due by April 15 to obtain a six-month extension to file its 2023 N.J. S corporation tax return until Oct. 15, 2024. 

S corporations are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. 

Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the pass-through entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners 
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation level fee

If you are concerned one of these situations applies to your S corporation, you can find filing and payment requirements on the Comptroller of New Jersey website or schedule a consult with a tax expert on your LegalZoom account.

Corporations

The New Jersey corporation business tax return is due May 15, 2024.

New Jersey requires corporations to file New Jersey Form CBT-200-T and pay at least 90% of the tax due by April 15 to obtain a six-month extension to file its 2023 corporation business tax return until Oct. 15, 2024. 

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Estimated payments for corporate tax can be made online at the New Jersey Division of Taxation website.

New Mexico

Individuals and individuals with sole proprietorships or single-member LLCs

The New Mexico individual income tax return, including income from single-member LLCs, is due April 15.

New Mexico accepts your timely filed federal extension, giving you a six-month extension until Oct. 15, 2024, to file your 2023 New Mexico individual income tax return.

If you received a notification from us that we have filed a federal extension for your individual income tax return, there is nothing else you need to do for a New Mexico extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Extension payments can be made online at the New Mexico Taxpayer Access Point (TAP) website.

Partnerships and S corporations

The New Mexico partnership PTE return is due March 15.

New Mexico accepts your timely filed federal extension, giving you a six-month extension until Sept. 15, 2024, to file your 2023 NJ partnership PTE tax return. 

If you received a notification from us that we have filed a federal extension for your partnership return, there is nothing else you need to do for a New Mexico extension.

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee

If you are concerned one of these situations may apply to your partnership, you can find filing and payment requirements on the New Mexico Taxation and Revenue website or schedule a consult with a tax expert on your LegalZoom account.

The New Mexico S corporation PTE return is due March 15. New Mexico accepts your timely filed federal extension, giving you a six-month extension until Sept. 15, 2024, to file your 2023  S corporation PTE tax return. 

If you received a notification from us that we have filed a federal extension for your S corporation return, there is nothing else you need to do for a New Mexico extension.

S corporations are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. 

Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the pass-through entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners 
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation level fee

If you are concerned one of these situations applies to your S corporation, you can find filing and payment requirements on the New Mexico Taxation and Revenue website or schedule a consult with a tax expert on your LegalZoom account.

Corporations

The New Mexico corporate income and franchise tax return is due April 15, 2024.

New Mexico accepts your timely filed federal extension, giving you a six-month extension until Oct. 15, 2024, to file your 2023 corporate income and franchise tax return.

If you received a notification from us that we have filed a federal extension for your corporation return, there is nothing else you need to do for a New Mexico extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Estimated corporate tax payments can be made online at the New Mexico Taxation & Revenue website.

New York

Individuals and individuals with sole proprietorships or single-member LLCs

The New York individual income tax return, including income from single-member LLCs, is due April 15.

New York requires individual to file New York Form IT-370 by April 15 to obtain an automatic six-month extension to Oct. 15 to file your 2023 individual income tax return. You can make an extension payment along with your Form IT-370. You can also apply for an extension and make an extension payment on the New York Department of Taxation and Finance website. To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return.

Partnerships and S corporations

The New York partnership tax return is due March 15, 2024.

New York requires partnerships to file New York Form IT-370-PF by March 15 to obtain a six-month extension to file their 2023 N.Y. partnership tax return until Sept. 15, 2024. Your partnership can apply for an extension on the New York Department of Taxation and Finance website.

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee

If you are concerned one of these situations may apply to your partnership, you can find filing and payment requirements on the New York Department of Taxation and Finance website or schedule a consult with a tax expert on your LegalZoom account.

The New York S corporation tax return is due March 15. New York requires S corporations to file New York Form CT-5.4 by March 15 to obtain a six-month extension to file their 2023 S corporation tax return until Sept. 15. Your S corporation can apply for an extension on the New York Department of Taxation and Finance website.

S corporations are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. 

Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the pass-through entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners 
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation level fee

If you are concerned one of these situations applies to your S corporation, you can find filing and payment requirements on the N.Y. Department of Taxation and Finance website or schedule a consult with a tax expert on your LegalZoom account.

Corporations

The New York corporation franchise tax return is due April 15, 2024.

New York requires corporations to file New York Form CT-5 by April 15 to obtain a six-month extension to file their 2023 corporation franchise tax return until Oct. 15, 2024. Your corporation can apply for an extension on the New York Department of Taxation and Finance website.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Estimated corporate tax payments can be made online at the New York Department of Taxation and Finance Online Services website.

North Carolina

Individuals and individuals with sole proprietorships or single-member LLCs

The North Carolina individual income tax return, including income from single-member LLCs, is due April 15.

North Carolina accepts your timely filed federal extension, giving you a six-month extension until Oct. 15, 2024, to file your 2023 individual income tax return.

If you received a notification from us that we have filed a federal extension for your individual income tax return, there is nothing else you need to do for a North Carolina extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Extension payments can be made online at the North Carolina DOR e-services website.

Partnerships and S corporations

The North Carolina partnership return is due April 15, 2024.

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

If you received a notification from us that we have filed a federal extension for your partnership return, there is nothing else you need to do for a North Carolina extension.

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee

If you are concerned one of these situations may apply to your partnership, you can find filing and payment requirements on the North Carolina Department of Revenue website or schedule a consult with a tax expert on your LegalZoom account.

The North Carolina S corporation return is due April 15. North Carolina accepts your timely filed federal extension, giving you a six-month extension until Oct. 15 to file your 2023 S corporation tax return. 

If you received a notification from us that we have filed a federal extension for your S corporation return, there is nothing else you need to do for a North Carolina extension.

S corporations are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. 

Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the pass-through entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners 
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation level fee

If you are concerned one of these situations applies to your S corporation, you can find filing and payment requirements on the N.C. Department of Revenue website or schedule a consult with a tax expert on your LegalZoom account.

Corporations

The North Carolina corporate tax return is due April 15, 2024.

North Carolina accepts your timely filed federal extension, giving you a six-month extension until Oct. 15, 2024, to file your 2023 corporate tax return.

If you received a notification from us that we have filed a federal extension for your corporation return, there is nothing else you need to do for a North Carolina extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Estimated payments for corporate tax can be paid online at the North Carolina Department of Revenue website.

North Dakota

Individuals and individuals with sole proprietorships or single-member LLCs

The North Dakota individual income tax return, including income from single-member LLCs, is due April 15.

North Dakota accepts your timely filed federal extension, giving you a six-month extension until Oct. 15, 2024, to file your 2023 North Dakota individual income tax return.

If you received a notification from us that we have filed a federal extension for your individual income tax return, there is nothing else you need to do for a North Dakota extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Extension payments can be made online at the North Dakota Taxpayer Access Point website.

Partnerships and S corporations

The North Dakota partnership return is due April 15. North Dakota accepts your timely filed federal extension for your partnership or S corporation tax return, giving you until Sept. 15 to file.
If you received a notification from us that we have filed a federal extension for your partnership return, there is nothing else you need to do for a North Dakota extension.

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee

If you are concerned one of these situations applies to your partnership, you can find filing and payment requirements on the North Dakota Taxpayer Access Point website. or schedule a consult with a tax expert on your LegalZoom account.

The North Dakota S corporation return is due April 15.

North Dakota accepts your timely filed federal extension, giving you a five-month extension until Sept. 15 to file your 2023 S corporation tax return. 

If you received a notification from us that we have filed a federal extension for your S corporation return, there is nothing else you need to do for a North Dakota extension.

S corporations are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. 

Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the pass-through entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners 
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation level fee

If you are concerned one of these situations applies to your S corporation, you can find filing and payment requirements on the North Dakota Tax website or schedule a consult with a tax expert on your LegalZoom account.

Corporations

The North Dakota corporate income tax return is due April 15, 2024.

North Dakota accepts your timely filed federal extension, giving you a six-month extension until Oct. 15, 2024, to file your 2023 corporate income tax return.

If you received a notification from us that we have filed a federal extension for your corporation return, there is nothing else you need to do for a North Dakota extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Estimated corporate tax payments can be made online at the North Dakota Taxpayer Access Point.

Ohio

Individuals and individuals with sole proprietorships or single-member LLCs

The Ohio individual income tax return, including income from single-member LLCs, is due April 15.

Ohio accepts your timely filed federal extension, giving you a six-month extension until Oct. 15, 2024, to file your 2023 Ohio individual income tax return.

If you received a notification from us that we have filed a federal extension for your individual income tax return, there is nothing else you need to do for an Ohio extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Extension payments can be made online at the Ohio Department of Taxation website.

Partnerships and S corporations

Ohio does not have an annual partnership return with the state. Instead, Ohio assesses the Commercial Activity Tax (CAT) on all business entities doing business in the state. This tax is due quarterly or annually, depending on the amount of gross income for the business. Consult the Ohio Department of Taxation website for more information on the CAT.

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership level fee

If you are concerned one of these situations may apply to your partnership, you can find filing and payment requirements on the Ohio Department of Taxation website or schedule a consult with a tax expert on your LegalZoom account.

Ohio does not have an annual S corporation return with the state. Instead, Ohio assesses the Commercial Activity Tax (CAT) on all business entities doing business in the state. This tax is due quarterly or annually, depending on the amount of gross income for the business. Consult the Ohio Department of Taxation website for more information on the CAT.

S corporations are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. 

Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the pass-through entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners 
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation level fee

If you are concerned one of these situations applies to your S corporation, you can find filing and payment requirements on the Ohio Tax Commission website or schedule a consult with a tax expert on your LegalZoom account.

Corporations

Ohio does not have an annual corporation tax return with the state. Instead, Ohio assesses the Commercial Activity Tax (CAT) on all business entities doing business in the state. This tax is due quarterly or annually depending on the amount of gross income for the business. Consult the Ohio Department of Taxation website for more information on the CAT.

Oklahoma

Individuals and individuals with sole proprietorships or single-member LLCs

The Oklahoma S corporation return is due April 15. Oklahoma accepts your timely filed federal extension, giving you a five-month extension until Sept. 15 to file your 2023 OK corporation tax return, provided no additional tax is due. S corporations can file Oklahoma Form 504-C to get a full seven-month extension to Nov. 15, 2024.

If you received a notification from us that we have filed a federal extension for your S corporation return, there is nothing else you need to do for an Oklahoma extension.

Partnerships and S corporations

The Oklahoma partnership return is due April 15, 2024. Oklahoma accepts your timely filed federal extension for your partnership tax return, giving you until Sept.15 to file.

If you received a notification from us that we have filed a federal extension for your partnership return, there is nothing else you need to do for an Oklahoma extension.

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee

If you are concerned one of these situations may apply to your partnership, you can find filing and payment requirements on the Oklahoma Tax Commission website or schedule a consult with a tax expert on your LegalZoom account.

The Oklahoma S corporation return is due April 15.

Oklahoma accepts your timely filed federal extension, giving you a five-month extension until Sept. 15 to file your 2023 S corporation tax return, provided no additional tax is due. S corporations can file Oklahoma Form 504-C to get a full seven-month extension to Nov. 15, 2024.

If you received a notification from us that we have filed a federal extension for your S corporation return, there is nothing else you need to do for an Oklahoma extension.

S corporations are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. 

Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the pass-through entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners 
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation level fee

If you are concerned one of these situations applies to your S corporation, you can find filing and payment requirements on the Oklahoma Tax Commission website or schedule a consult with a tax expert on your LegalZoom account.

Corporations

The Oklahoma corporation income and franchise tax return is due May 15, 2024.

Oklahoma accepts your timely filed federal extension, giving you a five-month extension until Oct. 15 to file your 2023 corporation tax return, provided no additional tax is due. Corporations can file Oklahoma Form 504-C to get a full seven-month extension to Dec. 15, 2024.

If you received a notification from us that we have filed a federal extension for your corporation return, there is nothing else you need to do for an Oklahoma extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Estimated corporate tax payments can be made online at the Oklahoma Taxpayer Access Point website.

Oregon

Individuals and individuals with sole proprietorships or single-member LLCs

The Oregon individual income tax return, including income from single-member LLCs, is due April 15.

Oregon accepts your timely filed federal extension, giving you a six-month extension until Oct. 15, 2024, to file your 2023 Oregon individual income tax return.

If you received a notification from us that we have filed a federal extension for your individual income tax return, there is nothing else you need to do for an Oregon extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Extension payments can be paid online at the Oregon Revenue Online website.

Partnerships and S corporations

The Oregon partnership return is due March 15. Oregon accepts your timely filed federal extension for your partnership and S corporation tax return, giving you until Sept.15 to file.

If you received a notification from us that we have filed a federal extension for your partnership return, there is nothing else you need to do for an Oregon extension.

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee

If you are concerned one of these situations may apply to your partnership, you can find filing and payment requirements on the Oregon Revenue Online website or schedule a consult with a tax expert on your LegalZoom account.

The Oregon S corporation return is due April 15.

Oregon accepts your timely filed federal extension, giving you a six-month extension until Oct. 15, 2024, to file your 2023 S corporation tax return. 

If you received a notification from us that we have filed a federal extension for your S corporation return, there is nothing else you need to do for an Oregon extension.

S corporations are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. 

Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the pass-through entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners 
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation level fee

If you are concerned one of these situations applies to your S corporation, you can find filing and payment requirements on the Oregon Department of Revenue website or schedule a consult with a tax expert on your LegalZoom account.

Corporations

The Oregon corporate income tax return is due May 15.

Oregon accepts your timely filed federal extension, giving you a six-month extension until Nov. 15, 2024, to file your 2023 corporate income tax return.

If you received a notification from us that we have filed a federal extension for your corporation return, there is nothing else you need to do for an Oregon extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Estimated payments for corporate tax can be made online at the Oregon Revenue Online website.

Pennsylvania

Individuals and individuals with sole proprietorships or single-member LLCs

The Pennsylvania individual income tax return, including income from single-member LLCs, is due April 15.

Pennsylvania accepts your timely filed federal extension, giving you a six-month extension until Oct. 15, 2024, to file your 2023 Pennsylvania individual income tax return unless you expect to owe a tax liability. Then, you must file Pennsylvania Form REV-276 and make an extension payment by the original due date of the return.

If you received a notification from us that we have filed a federal extension for your individual income tax return and you have no tax due, there is nothing else you need to do for a Pennsylvania extension.

If you owe Pennsylvania income tax, you can file a Pennsylvania extension and make an extension payment by mailing in Pennsylvania Form REV-276 or on the Pennsylvania myPATH website. To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return.

Partnerships and S corporations

The Pennsylvania partnership information return is due April 15. Pennsylvania accepts your timely filed federal extension for your partnership and S corporation tax return, giving you an additional five months until Sept. 15 to file your return. Your partnership can apply for an extension on Pennsylvania Form REV-276 or by going online on the Pennsylvania myPATH website.

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee

If you are concerned one of these situations may apply to your partnership, you can find filing and payment requirements on the Pennsylvania Department of Revenue website or schedule a consult with a tax expert on your LegalZoom account.

The Pennsylvania S corporation information return is due April 15.

Pennsylvania requires S corporations to file Pennsylvania Form REV-276 by April 15 to obtain a five-month extension to file its 2023 S corporation information return until Oct. 15, 2024. Your S corporation can apply for an extension on Pennsylvania Form REV-276 or by going online on the Pennsylvania myPATH website.

S corporations are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. 

Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the pass-through entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners 
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation level fee

If you are concerned one of these situations applies to your S corporation, you can find filing and payment requirements on the Pennsylvania Department of Revenue website or schedule a consult with a tax expert on your LegalZoom account.

Corporations

The Pennsylvania corporate net income tax return is due May 15, 2024.

Pennsylvania accepts your timely filed federal extension, giving you a six-month extension until Oct. 15, 2024, to file your 2023 corporate net income tax return.

If you received a notification from us that we have filed a federal extension for your corporation return, there is nothing else you need to do for a Pennsylvania extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Estimated payments for corporate tax can be paid online at the Pennsylvania Department of Revenue website.

Rhode Island

Individuals and individuals with sole proprietorships or single-member LLCs

The Rhode Island individual income tax return, including income from single-member LLCs, is due April 15.

Rhode Island accepts your timely filed federal extension, giving you a six-month extension until Oct. 15, 2024, to file your 2023 individual income tax return unless you expect to owe a tax liability. Then, you must file Rhode Island Form RI-4868 and make an extension payment by the original due date of the return.

If you received a notification from us that we have filed a federal extension for your individual income tax return and you have no tax due, there is nothing else you need to do for a Rhode Island extension.

If you owe Rhode Island income tax, you can file a Rhode Island extension and make an extension payment by mailing in Rhode Island Form REV-276 or on the Rhode Island Division of Taxation website. To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return.

Partnerships and S corporations

The Rhode Island partnership pass-through entity tax return is due April 15. Rhode Island requires partnerships to file Rhode Island Form RI-7004 by April 15 to obtain a six-month extension to file its 2023 R.I. partnership tax return until Oct. 15. The six-month extension will be granted provided 100% of taxes due is paid by the original due date of the return.

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee

If you are concerned one of these situations may apply to your partnership, you can find filing and payment requirements on the Rhode Island Division of Taxation website or schedule a consult with a tax expert on your LegalZoom account.

The Rhode Island S corporation return is due March 15.

Rhode Island requires S corporations to file Rhode Island Form RI-7004 by March 15 to obtain a six-month extension to file its 2023 S corporation tax return until Sept. 15, 2024. The six-month extension will be granted, provided 100% of the tax due is paid by the original due date of the return.

S corporations are pass-through entities at the federal level, but Rhode Island assesses an S corporation tax. Additionally, there may be other less common S corporation-level taxes if the following apply to your S corporation:

• The S corporation elects to pay the pass-through entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners 
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation level fee

If you are concerned one of these situations applies to your S corporation, you can find filing and payment requirements on the Rhode Island Division of Taxation website or schedule a consult with a tax expert on your LegalZoom account.

Corporations

The Rhode Island business corporation tax return is due April 15, 2024.

Rhode Island requires corporations to file Rhode Island Form RI-7004 by April 15 to obtain a six-month extension to file its 2023 business corporation tax return until Oct. 15, 2024. 

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Estimated corporate tax payments can be made online at the Rhode Island Division of Taxation website.

South Carolina

Individuals and individuals with sole proprietorships or single-member LLCs

The South Carolina individual income tax return, including income from single-member LLCs, is due April 15.

South Carolina accepts your timely filed federal extension, giving you a six-month extension until Oct. 15, 2024, to file your 2023 individual income tax return unless you expect to owe a tax liability. Then, you must file South Carolina Form SC4868 and make an extension payment by the original due date of the return.

If you received a notification from us that we have filed a federal extension for your individual income tax return and you have no tax due, there is nothing else you need to do for a South Carolina extension.

If you owe state income tax, you can file an S.C. extension and make an extension payment by mailing in South Carolina Form SC4868 or on the South Carolina MYDORWAY website. To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return.

Partnerships

The South Carolina partnership tax return is due March 15. South Carolina accepts your timely filed federal extension for your partnership tax return, giving you until Sept. 15 to file, provided no tax is due. Otherwise, you must file South Carolina Form SC-8736 to be granted an automatic six-month extension. 

If you received a notification from us that we have filed a federal extension for your pass-through entity tax return and no tax is due, there is nothing else you need to do for a South Carolina extension.

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee

If you are concerned one of these situations may apply to your partnership, you can find filing and payment requirements on the South Carolina Department of Revenue website or schedule a consult with a tax expert on your LegalZoom account.

The South Carolina S corporation tax return is due March 15.

South Carolina accepts your timely filed federal extension, giving you a six-month extension until Sept. 15 to file your 2023 S corporation tax return, provided no tax is due. If tax is due, South Carolina requires that South Carolina Form SC1120T is filed along with any tax due to receive an automatic six-month extension to file until Sept.15.

If you received a notification from us that we have filed a federal extension for your pass-through entity tax return and no tax is due, there is nothing else you need to do for a South Carolina extension.

S corporations are pass-through entities at the federal level, but South Carolina assesses an S corporation tax. Additionally, there may be other less common S corporation-level taxes if the following apply to your S corporation:

• The S corporation elects to pay the pass-through entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners 
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation level fee

If you are concerned one of these situations applies to your S corporation, you can find filing and payment requirements on the South Carolina Department of Revenue website or schedule a consult with a tax expert on your LegalZoom account.

S corporations

South Carolina accepts your timely filed federal extension for your S corporation income tax return, giving you until Sept. 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 pass-through 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 for 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

The South Carolina corporation tax return is due April 15, 2024.

South Carolina accepts your timely filed federal extension, giving you a six-month extension until Oct. 15, 2024, to file your 2023 corporation tax return, provided no tax is due. If tax is due, South Carolina requires that South Carolina Form SC1120T is filed along with any tax due to receive an automatic 6-month extension to file until Oct. 15.

If you received a notification from us that we have filed a federal extension for your pass-through entity tax return and no tax is due, there is nothing else you need to do for a South Carolina extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Estimated payments for corporate tax can be made online at the South Carolina MYDORWAY website.

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 an S corporation tax return.

Corporations

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

Tennessee

Individuals

Tennessee does not have an individual income tax. Tennessee does have a franchise and excise tax for all entities (including single-member LLCs filing as a Schedule C on the federal Form 1040). Tennessee grants an automatic seven-month extension to file the Franchise and Excise tax return FAE170 if payments equal to the lesser of 100% of the prior year's tax liability or 90% of the current year's tax liability are made by the original due date of the return.

If you own a Tenessee single-member LLC, you can make an extension payment for your Franchise and Excise tax by mailing in Tennessee Form FAE173 with the required payment or by making an extension payment on the state's TNTAP website. To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return.

Partnerships and S corporations

The Tennessee Franchise and Excise tax return is due April 15.

Tennessee grants an automatic seven-month extension to Nov. 15, 2024, to file the Franchise and Excise tax return if payments equal to the lesser of 100% of the prior year's tax liability or 90% of the current year's tax liability are made by the original due date of the return. If your partnership or S corp owes franchise and excise tax, you can make an extension payment for your partnership's Franchise and Excise tax by mailing in Tennessee Form FAE173 with the required payment or by making an extension payment on the Tennessee TNTAP website. To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return.

Texas

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

Texas does not have an individual income tax. Texas does have a franchise tax report due for all entities that have revenues greater than $2.47 million (including single-member LLCs filing as a Schedule C on the federal Form 1040). Texas grants an automatic six-month extension until Nov. 15, 2024, to file the Franchise Tax Report if payments equal to the lesser of 100% of the prior year's tax liability or 90% of the current year's tax liability are made by the original due date of the return.

Texas discontinued the "No Tax Due Report" for all reports due after Jan. 1, 2024, so if your business falls below the $2.47 million threshold, you will not have to file a report. A Form 05-102, Public Information Report, or Form 05-167, Ownership Information Report, will still be required to be filed even for those business entities that fall below the threshold. To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return.

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

Texas has a franchise tax report due for all entities that have revenues greater than $2.47 million (including partnerships and LLCs taxed as partnerships and S corporations and LLCs taxed as S corporations). Texas grants an automatic six-month extension until Nov. 15, 2024, to file the Franchise Tax Report if payments equal to the lesser of 100% of the prior year's tax liability or 90% of the current year's tax liability are made by the original due date of the return.

Texas discontinued the "No Tax Due Report" for all reports due after Jan. 1, 2024, so if your business falls below the $2.47 million threshold, you will not have to file a report. A Form 05-102, Public Information Report, or Form 05-167, Ownership Information Report, will still be required to be filed even for those business entities that fall below the threshold. To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return.

Utah

Individuals and individuals with sole proprietorships or single-member LLCs

The Utah individual income tax return, including income from single-member LLCs, is due April 15.

Utah gives you an automatic six-month extension until Oct.15, 2024, to file your 2023 Utah individual income tax return.

If you received a notification from us that we have filed a federal extension for your individual income tax return, there is nothing else you need to do for a Utah extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Extension payments can be made online at the Utah Taxpayer Access Point website.

Partnerships and S corporations

The Utah partnership return is due April 15. Utah automatically grants a five-month extension to file your partnership or S corporation tax return, giving you until Oct. 15 to file your Utah partnership or S corporation tax return.

If you received a notification from us that we have filed a federal extension for your partnership return, there is nothing else you need to do for a Utah extension.

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee

If you are concerned one of these situations may apply to your partnership, you can find filing and payment requirements on the Utah State Tax Commission website or schedule a consult with a tax expert on your LegalZoom account.

The Utah S corporation pass-through entity tax return is due April 15.

Utah automatically grants a six-month extension, giving you until Oct. 15 to file your 2023  pass-through entity tax return. 

Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the pass-through entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners 
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation level fee

If you are concerned one of these situations applies to your S corporation, you can find filing and payment requirements on the Utah Department of Revenue website or schedule a consult with a tax expert on your LegalZoom account.

Corporations

The Utah corporation franchise & income tax return is due April 15, 2024.

Utah gives you an automatic six-month extension, giving you until Oct. 15, 2024, to file your corporation franchise and income tax return.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Estimated payments for corporation tax can be paid online at the Utah Taxpayer Access Point website.

Vermont

Individuals and individuals with sole proprietorships or single-member LLCs

The Vermont individual income tax return, including income from single-member LLCs, is due April 15.

Vermont accepts your timely filed federal extension, giving you a six-month extension until Oct. 15, 2024, to file your 2023 Vermont individual income tax return.

If you received a notification from us that we have filed a federal extension for your individual income tax return, there is nothing else you need to do for a Vermont extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Extension payments can be paid online at the Vermont myVTax website.

Partnerships and S corporations

The Vermont partnership business income tax return is due March 15. Vermont accepts your timely filed federal extension, giving you a seven-month extension until Oct. 15, 2024, to file your 2023 business income tax return. 

If you received a notification from us that we have filed a federal extension for your partnership return, there is nothing else you need to do for a Vermont extension.

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee

If you are concerned one of these situations may apply to your partnership, you can find filing and payment requirements on the Vermont Department of Taxes website or schedule a consult with a tax expert on your LegalZoom account.

The Vermont S corporation business income tax return is due March 15.

Vermont accepts your timely filed federal extension, giving you a seven-month extension until Oct. 15, 2024, to file your 2023 business income tax return. 

If you received a notification from us that we have filed a federal extension for your S corporation return, there is nothing else you need to do for a Vermont extension.

Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the pass-through entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners 
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation level fee

If you are concerned one of these situations applies to your S corporation, you can find filing and payment requirements on the Vermont Department of Taxes website or schedule a consult with a tax expert on your LegalZoom account.

Corporations

The Vermont corporate income tax return is due April 15, 2024.

Vermont accepts your timely filed federal extension, giving you a seven-month extension until Nov. 15, 2024, to file your 2023 corporate income tax return.

If you received a notification from us that we have filed a federal extension for your corporation return, there is nothing else you need to do for a Vermont extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Estimated payments for corporate tax can be paid online at the Vermont myVTax website."

Virginia

Individuals and individuals with sole proprietorships or single-member LLCs

The Virginia individual income tax return, including income from single-member LLCs, is due May 1.

Virginia gives you an automatic six-month extension until Nov. 1, 2024, to file your 2023 Virginia individual income tax return.

If you received a notification from us that we have filed a federal extension for your individual income tax return, there is nothing else you need to do for a Virginia extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Extension payments can be made online at the Virginia Tax website.

Partnerships and S corporations

The Virginia partnership pass-through entity tax return is due April 15. Virginia automatically grants a six-month extension to file your partnership or S corporation tax return, giving you until Oct. 15 to file your Virginia partnership or S corporation tax return. 

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the passthrough entity tax (PTET) at the partnership level
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee

If you are concerned one of these situations may apply to your partnership, you can find filing and payment requirements on the Virginia Department of Taxation website or schedule a consult with a tax expert on your LegalZoom account.

The Virginia S corporation pass-through entity tax return is due April 15.

Virginia automatically grants a six-month extension, giving you until Oct. 15 to file your 2023 pass-through entity tax return. 

S corporations are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. 

Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the pass-through entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners 
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation level fee

If you are concerned one of these situations applies to your S corporation, you can find filing and payment requirements on the Virginia Department of Taxation website or schedule a consult with a tax expert on your LegalZoom account.

Corporations

The Virginia corporation income tax return is due April 15, 2024.

Virginia gives you an automatic seven-month extension, giving you until Nov. 15 to file your corporation income tax return.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Estimated payments for corporation tax can be paid online at the Virginia Department of Taxation website."

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 personal or corporate income tax or a partnership tax return.

Corporations

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

Washington applies a Business & Occupation Tax on all businesses doing business in Washington. This is not an annual income tax but 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

The West Virginia individual income tax return, including income from single-member LLCs, is due April 15.

West Virginia accepts your timely filed federal extension, giving you a six-month extension until Oct. 15, 2024, to file your 2023 state individual income tax return.

If you received a notification from us that we have filed a federal extension for your individual income tax return, there is nothing else you need to do for a West Virginia extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Extension payments can be made online at the West Virginia Tax Division website.

Partnerships and S corporations

The West Virginia partnership business income tax return is due March 15. Vermont accepts your timely filed federal extension for your partnership and S corporation tax return, giving you until Sept. 15 to file.

If you received a notification from us that we have filed a federal extension for your partnership return, there is nothing else you need to do for a West Virginia extension.

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level,
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee

If you are concerned one of these situations may apply to your partnership, you can find filing and payment requirements on the West Virginia Tax Division website or schedule a consult with a tax expert on your LegalZoom account.

The West Virginia S corporation business income tax return is due March 15.

West Virginia accepts your timely filed federal extension, giving you a six-month extension until Sept. 15, 2024, to file your 2023 business income tax return. 

If you received a notification from us that we have filed a federal extension for your S corporation return, there is nothing else you need to do for a West Virginia extension.

S corporations are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. 

Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the pass-through entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners 
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation level fee

If you are concerned one of these situations applies to your S corporation, you can find filing and payment requirements on the West Virginia Department of Tax Division website or schedule a consult with a tax expert on your LegalZoom account.

Corporations

The West Virginia corporation income tax return is due April 15, 2024.

West Virginia gives you an automatic six-month extension, giving you until Oct. 15 to file your corporation income tax return.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Estimated payments for corporation tax can be paid online at the West Virginia Tax Division website.

Wisconsin

Individuals and individuals with sole proprietorships or single-member LLCs

The Wisconsin individual income tax return, including income from single-member LLCs, is due April 15.

Wisconsin accepts your timely filed federal extension, giving you a six-month extension until Oct. 15, 2024, to file your 2023 Wisconsin individual income tax return.

If you received a notification from us that we have filed a federal extension for your individual income tax return, there is nothing else you need to do for a Wisconsin extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Extension payments can be made online at the Wisconsin My Tax Account website.

Partnerships and S corporations

The Wisconsin partnership business income tax return is due March 15. Wisconsin accepts your timely filed federal extension for your partnership tax return, giving you an additional six months until Sept. 15 to file.

If you received a notification from us that we have filed a federal extension for your partnership return, there is nothing else you need to do for a Wisconsin extension.

Partnerships are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. Some states do have taxes due at the partnership level if:

• The partnership elects to pay the pass-through entity tax (PTET) at the partnership level,
• The partnership has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners or
• The state has a partnership-level fee

If you are concerned one of these situations may apply to your partnership, you can find filing and payment requirements on the Wisconsin Department of Revenue website or schedule a consult with a tax expert on your LegalZoom account.

The Wisconsin S corporation income tax return is due March 15.

Wisconsin accepts your timely filed federal extension, giving you a seven-month extension until Oct. 15, 2024, to file your 2023 S Corporation income tax return. 

If you received a notification from us that we have filed a federal extension for your S corporation return, there is nothing else you need to do for a Wisconsin extension.

S corporations are pass-through entities at the federal level, so most do not have any estimated taxes due at the state level either. 

Some states do have taxes due at the S corporation level if:

• The S corporation elects to pay the pass-through entity tax (PTET) at the S corporation level
• The S corporation has nonresident partners and is required to withhold taxes or file a composite tax return for the nonresident partners 
• The S corporation has income derived from net recognized built-in gain or excess net passive income or
• The state has an S corporation level fee

If you are concerned one of these situations applies to your S corporation, you can find filing and payment requirements on the Wisconsin Department of Revenue website or schedule a consult with a tax expert on your LegalZoom account.

Corporations

The Wisconsin corporate income tax return is due April 15, 2024.

Wisconsin accepts your timely filed federal extension, giving you a seven-month extension until Nov. 15 to file your 2023 corporate income tax return.

If you received a notification from us that we have filed a federal extension for your corporation return, there is nothing else you need to do for a Wisconsin extension.

To avoid interest and penalties, make sure to pay any estimated tax due by the original due date of the return. Estimated payments for corporate tax can be paid online at the Wisconsin Department of Revenue.

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 separate income tax for businesses or a partnership tax return or an S corporation tax return.

Corporations

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