Don't worry if you missed the filing deadline. Learn how to file for an IRS extension to delay filing your business tax return properly.

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

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

Here’s how to file an extension:

1. Estimate the tax you owe

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

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

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

2. Select the right extension form

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

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

3. Complete and submit the extension request form

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

Complete Form 7004 (such as for Form 1120 Corporation, Form 1065 Partnership, and Form 1120S S Corporation Filers):

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

How to file a tax extension request online

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

How to file a tax extension request by mail

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

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

How to make a payment

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

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

Complete Form 4868 (Individuals and sole proprietorships)

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

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

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

How to file a tax extension request online

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

How to file a tax extension request by mail

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

How to make a payment

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

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

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

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

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

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

5. File your state extensions

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

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

Alabama

Alabama Department of Revenue

Individuals and sole proprietorships

Alabama accepts your timely filed federal extension, giving you until October 15 to file your AL tax return. Don't forget to pay any estimated tax due! You can use Form 204 and mail your payment or file online here.

Partnerships and S corporations

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

To make a payment:

Alabama Department of Revenue

Income Tax Administration Division

Corporate Tax Section

P.O. Box 327435

Montgomery, AL 36132-7435

To make an online payment: Click here.

C corporations

Alabama accepts your timely filed federal extension, giving you until October 15 to file your AL tax return.

To make a payment:

Alabama Department of Revenue

Income Tax Administration Division

Corporate Tax Section

P.O. Box 327435

Montgomery, AL 36132-7435

To make an online payment, click here.

Arizona

Arizona Department of Revenue

Individuals and sole proprietorships

Arizona does not require an extension if you are going to receive a refund or have paid 90% of your tax amount due. This extension is also a six-month extension, giving you until October 15 to file your AZ tax return.

If you owe taxes, you will need to:

1) File online at: AZ Tax and select "204:Extension Payments" or

2) Mail Form 204 with a payment

Partnerships and S corporations

Arizona does not require an extension. This extension is also a six-month extension, giving you until September 15, to file your AZ tax return.

Click here to file and pay online.

C corporations

Arizona does not require an extension. This extension is also a six-month extension, giving you until October 15, to file your AZ tax return.

Click here to file and pay online.

Arkansas

Arkansas Department of Finance and Administration

Individuals and sole proprietorships

Arkansas honors your timely filed six-month federal extension.

Need to file AR-only extension or need to make a payment? File with this: Form AR1055

Partnerships

Arkansas honors your timely filed six-month federal extension. Only file a state tax extension if your federal Form 7004 is rejected.

To file by mail: Form AR1055PE

To make an online payment: Click here.

S corporations

Arkansas honors your timely filed six-month federal extension. Only file a state tax extension if your federal Form 7004 is rejected.

To make an online payment: Click here.

C corporations

Arkansas honors your timely filed six-month federal extension. Only file a state tax extension if your federal Form 7004 is rejected.

To file by mail: Form 1155

To make an online payment: Click here.

California

California Franchise Tax Board

Individuals and sole proprietorships

California grants an automatic six-month extension of time to file, giving you until October 15 to file your CA tax return.

Need to make a payment? Use Form 3519 to mail in a payment or go here to make an online payment.

Partnerships

California grants an automatic six-month extension of time to file, giving you until September 15 to file your CA tax return.

Your CA Secretary of State File Number is required (CA SOS #) if a federal extension is filed online.

Use this link to make a payment by mail or go here to make an online payment.

S corporations

California grants an automatic six-month extension of time to file, giving you until September 15 to file your CA tax return.

Your CA Secretary of State File Number is required (CA SOS #) if a federal extension is filed online.

California automatically allows a six-month extension for businesses to file Form 100S that are not suspended.

Use this link to make a payment or go here to make an online payment.

C corporations

CA automatically allows a seven-month extension for businesses to file Form 100 that are not suspended. This includes exempt organizations.

Use this link to make a payment.

Colorado

Colorado Department of Revenue

Individuals and sole proprietorships

Colorado does not require an extension if you are going to receive a refund or have paid 90% of your tax amount due. This extension is also a six-month extension, giving you until October 15 to file your CO tax return.

If you owe taxes, you will need to:

1) File Form DR 0158-1 before April 15 with a payment, or

2) File and pay online here before April 15.

Partnerships and S corporations

Colorado does not require an extension. This extension is also a six-month extension, giving you until September 15 to file your CO tax return.

Your CO Account Number is required if your federal extension is filed online.

To make an online payment, click here.

C corporations

Colorado does not require an extension. This extension is also a six-month extension, giving you until October 15 to file your CO tax return.

Your CO Account Number is required if your federal extension is filed online.

To make an online payment, click here.

Connecticut

Connecticut Department of Revenue Services

Individuals and sole proprietorships

Connecticut does not require an extension if a federal extension has been filed and you have paid your Connecticut taxes.

If you did not file a federal extension, you can file form CT-1040 EXT before April 15 with payment and good cause for extending.

You can file your extension and pay your Connecticut taxes here.

Partnerships

Connecticut requires an extension using Form 1065-EXT.

For online payment options, click here.

Form 1065-EXT requires address, CT Tax Registration Number, and CT Secretary of State ID Number.

S corporations

Connecticut requires an extension using Form 1120S-EXT.

For online payment options, click here.

Form 1120S-EXT requires address, CT Tax Registration Number, and CT Secretary of State ID Number.

C corporations

Connecticut requires an extension using Form 1120-EXT.

For online payment options, click here.

Form 1120-EXT requires: address, CT Tax Registration Number, and CT Secretary of State ID Number.

Delaware

Delaware Division of Revenue

Individuals and sole proprietorships

Federal extension automatically extends the Delaware due date. An extension of time to file is not an extension of time to pay.

File your Delaware extension and pay Delaware estimated taxes here.

Partnerships

Federal extension automatically extends the Delaware due date. An extension of time to file is not an extension of time to pay.

Click here to make an online payment.

S corporations

Federal extension automatically extends the Delaware due date. An extension of time to file is not an extension of time to pay.

Click here to file a state extension if the federal return was rejected.

Click here to make an online payment.

C corporations

The federal extension automatically extends the Delaware due date. An extension of time to file is not an extension of time to pay.

Click here to file state tax extension if federal extension was rejected.

Click here to make an online payment.

Florida

Florida Department of Revenue

Individuals and sole proprietorships

Florida does not have an individual income tax filing requirement.

Partnerships and S corporations

Florida requires Form 7004.

If the tentative tax is underpaid by more than the greater of $2,000 or 30% of the tax shown on the return when filed, the extension will be invalid and a late filing penalty will be imposed.

An extension requires an EIN and address.

To file an extension online, click here.

To pay online, click here.

C corporations

Florida requires Form 7004.

If the tentative tax is underpaid by more than the greater of $2,000 or 30% of the tax shown on the return when filed, the extension will be invalid, and a late filing penalty will be imposed.

An extension requires an EIN and address.

To file an extension online, click here.

To pay online, click here.

Georgia

Georgia Department of Revenue

Individuals and sole proprietorships

Georgia does not require an extension if a federal extension has been filed and you have paid your Georgia taxes.

File your Georgia extension Form IT-303 without a federal extension.

Mail your estimated Georgia tax payment with Form IT-560.

Partnerships and S corporations

You can obtain an automatic state tax extension by submitting Form IT-303 (Application for Extension of Time for Filing State Income Tax Returns) if you need more time to file your return. A Georgia S corp extension provides you with six additional months to file your C corp business tax return, moving the filing deadline from March 15 to September 15 (for calendar year filers). Georgia also grants an automatic six-month extension to S corporations that have been approved for a federal extension by filing IRS Form 7004. Be sure to include a copy of your Form 7004 when you file Georgia Form 600S.

C corporations

If you need more time to file, you can obtain an automatic state tax extension by submitting Form IT-303 (Application for Extension of Time for Filing State Income Tax Returns). A Georgia C corp extension provides you with six additional months to file Form 600, moving your filing deadline from April 15 to October 15 (for calendar year filers). In addition, Georgia grants an automatic six-month extension to corporations who have successfully filed IRS Form 7004. Include a copy of your Form 7004 when you file Georgia Form 600.

Hawaii

Hawaii Department of Taxation

Individuals and sole proprietorships

Hawaii does not require an extension if you expect a refund, have no tax liability, or have paid all estimated Hawaii taxes.

Mail your payment, along with Form N-200V, to file a state extension. Hawaii does not accept the federal extension.

Partnerships and S corporations

Hawaii requires an extension on Form N-301. E-file your extension with your federal return or download a Form N-301 to mail to the address listed on the form.

To make an online payment, click here.

C corporations

Hawaii requires an extension on Form N-301. E-file your extension with your federal return or download Form N-301 to mail to the address listed on the form.

To make an online payment, click here.

Idaho

Idaho State Tax Commission

Individuals and sole proprietorships

Idaho grants an automatic six-month extension to file by October 15 if an individual has paid at least 80% of their estimated tax liability or 100% of the previous year's tax liability.

Pay your Idaho estimated taxes at Idaho's e-pay system or by mailing Form 51 with your payment.

Partnerships and S corporations

Idaho grants an automatic six-month extension to file by September 15 with a federally filed extension.

To pay online, click here. To pay by mail, click here.

C corporations

Idaho grants an automatic six-month extension to file by October 15 with a federally filed extension.

To pay online, click here. To pay by mail, click here.

Illinois

Illinois Department of Revenue

Individuals and sole proprietorships

Illinois accepts the federal extension.

If you owe taxes or are not filing a federal extension, you must use Form IL-505-I, Automatic Extension Payment for Individuals, to pay any tax you owe to avoid penalty and interest on tax not paid by the deadline. You can pay your IL-505-I payment by going to MyTax Illinois.

Partnerships and S corporations

Illinois accepts the federal extension.

If you owe taxes or are not filing a federal extension, you must use Form IL-505-B, Automatic Extension Payment for Individuals, to pay any taxes you owe to avoid the penalty and interest on taxes not paid by the deadline. You can pay your IL-505-I payment by going to MyTax Illinois.

Schedule B: Partner info required for each partner if the extension is filed with a federal extension.

To file and pay by mail, click this link.

C corporations

Illinois accepts the federal extension.

If you will owe tax or are not filing a federal extension, you must use Form IL-505-B, Automatic Extension Payment for Individuals, to pay any tax you owe to avoid penalty and interest on tax not paid by the deadline. You can pay your IL-505-I payment by going to MyTax Illinois.

To file and pay by mail, click this link.

Kansas

Kansas Department of Revenue

Individuals and sole proprietorships

Kansas grants an automatic six-month extension with the federal extension Form 4868.

Mail your Kansas estimated tax payment with form K-40V or pay electronically at the Kansas Dept of Revenue.

Partnerships and S corporations

Kansas accepts a federally filed extension.

You can choose to pay your balance due, along with your return, by using any one of the following options:

Electronic check method

Credit card payment options

Direct payment.

Check or money order

Use Payment Form K-120ES: If your business is a corporation, then you can submit the corporate estimated income tax

Use Payment Form K-120V if your business is a corporation

When submitting your check or money order, use payment voucher K-40V. If your business is a corporation, use the payment voucher K-120V.

C corporations

Kansas accepts a federally filed extension.

You can choose to pay your balance due along with your return by using any one of the following options:

Electronic check method

Credit card payment options

Direct payment

Check or money order

Use Payment Form K-120ES if your business is a corporation, then you can submit the corporate estimated income tax

Use Payment Form K-120V if your business is a corporation

Use the payment voucher K-120V.

Kentucky

Kentucky Department of Revenue

Individuals and sole proprietorships

Kentucky grants an automatic six-month extension with the federal extension. Simply attach a copy of Form 4868 to your Kentucky return.

Or you can file form 740EXT to extend Kentucky's income tax return for six months.

Partnerships and S corporations

Kentucky grants an automatic six-month extension with the federal extension.

If filing your extension separately, you will need your KY Secretary of State Organization Number. To file Form 720EXT, click here.

To pay online, use electronic funds transfer available here.

C corporations

Kentucky grants an automatic six-month extension with the federal extension.

If filing your extension separately, you will need your KY Secretary of State Organization Number. To file Form 720EXT, click here.

To pay online, use Electronic Fund Transfer available here.

Louisiana

Louisiana Department of Revenue

Individuals and sole proprietorships

Louisiana accepts extensions both electronically or by filing Form R-2868 by mail.

Pay your estimated taxes by using the state's income tax filing system here.

Partnerships

No tax due: Federal extension accepted.

Tax due: R-6463 or R-6475

You will need to provide: Business name, address, and LA Revenue Account Number.

S corporations

No tax due: Federal extension accepted

Tax due: R-2868

You will need to provide: Business name, address, and LA Revenue Account Number.

Businesses that operate as a corporation or an S corporation in Louisiana are required to file the state Form CIFT-620EXT to obtain a seven-month extension to file their business income tax return.

C corporations

No tax due: Federal extension accepted

Tax due: R-2868

You will need to provide: Business name, address, and LA Revenue Account Number.

Businesses that operate as a corporation or an S corporation in Louisiana are required to file the state Form CIFT-620EXT to obtain a seven-month extension of time to file their business income tax return.

Maine

Maine Department of Revenue

Individuals and sole proprietorships

Maine grants an automatic extension as long as the original return is filed within the six-month period. An additional two-month extension can be requested in writing.

Mail your estimated tax payment with form 1040EXT-ME.

Partnerships and S corporations

The federal extension is accepted.

To pay online, click here.

C corporations

The federal extension is accepted.

To pay online, click here.

Maryland

Comptroller of Maryland

Individuals and sole proprietorships

Maryland grants an automatic extension if no tax is due or you have filed a federal extension.

Pay your estimated taxes electronically here or file your extension by mailing Form PV.

Partnerships and S corporations

Maryland grants an automatic extension if no tax is due or you have filed a federal extension.

To file a state-only extension, click here.

Pay your estimated taxes electronically here.

C corporations

Maryland grants an automatic extension if no tax is due or you have filed a federal extension.

To file a state only extension, click here.

Pay your estimated taxes electronically here.

Massachusetts

Massachusetts Department of Revenue

Individuals and sole proprietorships

Massachusetts grants a six-month extension if no tax is due.

File Form M-4868 by mail or online to file an extension. Pay your estimated taxes online at MassTaxConnect.

Partnerships and S corporations

Massachusetts grants a six-month extension if no tax is due.

Pay your estimated taxes online at MassTaxConnect.

C corporations

Massachusetts grants a six-month extension if no tax is due.

Pay your estimated taxes online at MassTaxConnect.

Michigan

Michigan Department of Treasury

Individuals and sole proprietorships

Michigan grants automatic extensions when you file a federal extension or do not have a Michigan tax liability.

You can mail your extension using Form 4. Extension requests will not be honored without paying your estimated tax liability.

Partnerships and S corporations

Michigan grants automatic extensions when you file a federal extension or do not have a Michigan tax liability.

E-payments can be made for individual income tax extensions at michigan.gov/taxes.

You can mail your extension using Form 4. Extension requests will not be honored without paying your estimated tax liability.

C corporations

Michigan grants automatic extensions when you file a federal extension or do not have a Michigan tax liability.

E-payments can be made for individual income tax extensions at michigan.gov/taxes.

You can mail your extension using Form 4. Extension requests will not be honored without paying your estimated tax liability.

Minnesota

Minnesota Department of Revenue

Individuals and sole proprietorships

Minnesota grants automatic six-month extensions. You must pay at least 90% of your estimated Michigan tax liability.

Pay your Minnesota estimated taxes online here. Mail your Minnesota estimated taxes by going here first.

Partnerships and S corporations

Minnesota grants automatic six-month extensions. You must pay at least 90% of your estimated Michigan tax liability.

If you are not required to pay electronically and choose to pay by check, complete a payment voucher and mail it with your payment. You will need: MN Tax ID number and MN State EIN

C corporations

Minnesota grants automatic 6-month extensions. You must pay at least 90% of your estimated Michigan tax liability.

If you are not required to pay electronically and choose to pay by check, please complete a payment voucher and mail it with your payment.

You will need: MN Tax ID number and MN State EIN

Mississippi

Mississippi Department of Revenue

Individuals and sole proprietorships

Mississippi recognizes the federal extension. Attach Form 4868 to your Mississippi return.

Pay your Mississippi estimated taxes online here or mail payment with Form 80-106.

Partnerships and S corporations

Form 83-180, Request for Six-Month Extension to File Mississippi Corporation Income Tax Return, if federal extension is rejected

To pay online: dor.ms.gov/e-services/make-online-tax-payments

Mail Form 83-180 to the following address:

Department of Revenue

P.O. Box 23191

Jackson, MS 39225-3191

If you choose to pay by mail, mail the payment coupon and check/money order with your tax return to:

Department of Revenue

P.O. Box 23050

Jackson, MS 39225-3050

Mail the payment coupon and check/money order without your tax return to:

Department of Revenue

P.O. Box 23192

Jackson, MS 39225-3192

C corporations

Use Form 83-180, Request for Six-Month Extension to File Mississippi Corporation Income Tax Return, if your federal extension is rejected

To pay online: dor.ms.gov/e-services/make-online-tax-payments

Mail Form 83-180 to the following address:

Department of Revenue

P.O. Box 23191

Jackson, MS 39225-3191

If you choose to pay through mail, mail the payment coupon and check/money order with your tax return to:

Department of Revenue

P.O. Box 23050

Jackson, MS 39225-3050

Mail the payment coupon and check/money order without your tax return to:

Department of Revenue

P.O. Box 23192

Jackson, MS 39225-3192

Missouri

Missouri Department of Revenue

Individuals and sole proprietorships

Missouri recognizes the federal extension unless you have a Missouri tax liability.

If you have a Missouri tax liability, file form MO-60 to file a Missouri extension.

Pay your Missouri estimated tax payment online or mail payment with Form MO-1040ES.

Partnerships

Missouri recognizes the federal extension unless you have a Missouri tax liability.

If you have a Missouri tax liability, file Form MO-60 to file an Missouri extension.

Online services are offered by Missouri: dor.mo.gov/business/payonline.php.

To file by mail:

Missouri Department of Revenue

P.O. Box 3400

Jefferson City, MO 65105-3400

S corporations

Form MO-7004, Request for Six-Month Extension to File (for C corp and S corp)

Online services are offered by Missouri: dor.mo.gov/business/payonline.php.

To file by mail:

Missouri Department of Revenue

P.O. Box 3400

Jefferson City, MO 65105-3400

C corporations

Form MO-7004, Request for Six-Month Extension to File (for C corp and S corp)

Online services offered by Missouri: https://dor.mo.gov/business/payonline.php.

To file by mail:

Missouri Department of Revenue

P.O. Box 3400

Jefferson City, MO 65105-3400

Montana

Montana Department of Revenue

Individuals and sole proprietorships

Montana automatically grants six-month extensions with or without payments.

Pay your Montana estimated taxes online or mail with Form IT.

Partnerships and S corporations

Montana automatically grants six-month extensions with or without payments.

To make a payment if you owe $5,000 or more:

Make ACH credit payments

C corporations

Montana automatically grants six-month extensions with or without payments.

To make a payment if you owe $5,000 or more:

Make ACH credit payments, or use the Montana Corporate Income Tax Return (Form CIT).

Nebraska

Nebraska Department of Revenue

Individuals and sole proprietorships

Nebraska recognizes the federal extension, attach your Nebraska 1040N when your file.

Pay your Nebraska estimated taxes online or mail with form 4868N.

Partnerships

The businesses operating (as an LLC) in Nebraska need to file Form 7004N with the state to obtain an extension of up to seven months to file their business income tax return with the state.

To file and pay online:

You can pay your balance due when filing your extension using any of the following methods:

Nebraska e-pay: revenue.nebraska.gov/businesses/nebraska-e-pay

ACH credit:

ACH revenue.nebraska.gov/buhttps://revenue.nebraska.gov/businesses/ach-credit

Nebraska Tele-pay:Nebraskarevenue.nebraska.gov/files/doc/business/Tele-pay_Instr.pd

Credit card:

revenue.nebraska.gov/businesses/credit-card-payment

To file by mail:

Nebraska Department of Revenue

P.O. Box 94818

Lincoln, NE 68509-4818

Note that NE Identification Number is required.

S corporations

The businesses operating as an S corporation in Nebraska need to file Form 7004N with the state to obtain an extension of up to seven months to file their business income tax return with the state.

To file and pay online:

You can pay your balance due when filing your extension using any of the following methods.

Nebraska e-pay: revenue.nebraska.gov/businesses/nebraska-e-pay

ACH credit: revenue.nebraska.gov/businesses/ach-credit

Nebraska Tele-pay: revenue.nebraska.gov/files/doc/business/Tele-pay_Instr.pdf

Credit card: revenue.nebraska.gov/businesses/credit-card-payment

To file by mail:

Nebraska Department of Revenue

P.O. Box 94818

Lincoln, NE 68509-4818

Note that NE Identification Number is required.

C corporations

The businesses operating (as general Corporation) in Nebraska need to file Form 7004N with the state to obtain an extension of up to 7-months to file their business income tax return with the state.

To file and pay online:

You can pay your balance due when filing your extension using any of the following methods.

Nebraska e-pay: revenue.nebraska.gov/businesses/nebraska-e-pay

ACH credit: revenue.nebraska.gov/businesses/ach-credit

Nebraska Tele-pay: Nebraskrevenue.nebraska.gov/files/doc/business/Tele-pay_Instr.pd

Credit card: revenue.nebraska.gov/businesses/credit-card-payment

To file by mail:

Nebraska Department of Revenue

P.O. Box 94818

Lincoln, NE 68509-4818

Note that NE Identification Number is required.

New Hampshire

New Hampshire Department of Revenue Administration

Individuals and sole proprietorships

New Hampshire offers an automatic seven-month extension as long as the taxes have been fully paid.

New Hampshire does not tax income; a 5% tax is imposed on interest and dividend income.

File Form DP-59-A by April 15 if you have not paid 100% of tax due and want an extension for filing.

Partnerships

Partnership returns are due by the 15th day of the 4th month after the close of the tax year (April 15 for calendar-year filers).

New Hampshire business extensions are automatic, which means there's no application to submit. The only requirement is that a business must pay 100% of both the BPT and the BET owed by the original due date of the return (April 15 for partnerships). As long as your state business taxes are fully paid on time, you will automatically receive a New Hampshire tax extension.

You can make a state extension payment using New Hampshire Form BT-EXT (Payment Form and Application for 7-Month Extension of Time to File Business Tax Return). Payments can also be made electronically via e-File New Hampshire.

Mail with payment to the following address:

New Hampshire Department of Revenue Administration

P.O. Box 1201

Concord, NH 03302-1201

S corporations

A New Hampshire business extension will give you seven more months to file. For calendar year corporations, a state extension moves the filing deadline from March 15 to October 15.

Mail with payment to the following address:

New Hampshire Department of Revenue Administration

P.O. Box 1201

Concord, NH 03302-1201

C corporations

Shareholder info needed: name, phone number, signature date, and person's title.

A New Hampshire business extension will give you seven more months to file. For calendar year corporations, a state extension moves the filing deadline from March 15 to October 15.

Mail with payment to the following address:

New Hampshire Department of Revenue Administration

P.O. Box 1201

Concord, NH 03302-1201

New Jersey

New Jersey Treasury Division of Taxation

Individuals and sole proprietorships

New Jersey recognizes the federal extension as long as the taxpayer has paid 80% of the New Jersey tax liability.

Attach your federal extension to your New Jersey return when filing.

File your NJ extension and pay estimated taxes here or mail your payment with form NJ-630.

Partnerships and S corporations

New Jersey recognizes the federal extension as long as the taxpayer has paid 80% of the New Jersey tax liability.

Partnerships operating in New Jersey are required to file Form Part-200-T or Form CBT-206 with the state to obtain an extension for their business income tax return if federal extension is rejected.

The state of New Jersey requires all extensions for business income tax returns to be filed electronically.

To e-file, visit nj.gov/treasury/taxation/index.shtml

You can choose to pay your balance due, along with your return, by using any one of the following options:

If tax is due: Make a payment by electronic funds transfer or by using Form CBT-100-V, Payment Voucher.

Online services are offered by New Jersey: nj.gov/treasury/taxation/index.shtml

For partnership, you can pay the amount due using Payment Voucher, Form NJ-1065V.

To file by mail:

NJ Division of Taxation—Revenue Processing Center

P.O Box 194

Trenton, NJ 08646-0194

S corporations

Entities must file an extension to pay Business Alternative Income Tax before filing Form PTE-100 (Pass-Through Business Alternative Income Tax Return).

The businesses operating (as an S corporation) in New Jersey need to file Form CBT-200-T with the state to obtain a six-month extension of time to file their S corporation income tax return with the state. Information Required for filing: Entity name and address, NJ Corporate ID, and shareholder info (name, phone number, signature date, and person's title).

The state of New Jersey requires all extensions for business income tax returns to be filed electronically. To e-file, visit nj.gov/treasury/taxation/index.shtm.l

You can choose to pay your balance due, along with your return, by making a payment by electronic funds transfer or by using Form CBT-100-V, Payment Voucher.

Online services are offered by New Jersey: nj.gov/treasury/taxation/index.shtml.

C corporations

You must file an extension to pay Business Alternative Income Tax before filing Form PTE-100. Name, address, and NJ Corporate ID are required.

A business operating (as corporation) in New Jersey needs to file a separate corporate tax extension Form CBT-200-T with the state to obtain a six-month extension of time to file their business income tax return with the state. For CBT-200-T, you will need to provide: Name, address, and NJ Corporate ID.

New Jersey requires all extensions for business income tax returns to be filed electronically. To e-file, visit nj.gov/treasury/taxation/index.shtml.

You can choose to pay your balance due along with your return by using any one of the following options:

If tax is due: Make a payment by electronic funds transfer or by using Form CBT-100-V, Payment Voucher.

Online services are offered by New Jersey: nj.gov/treasury/taxation/index.shtml.

New Mexico

New Mexico Taxation & Revenue

Individuals and sole proprietorships

New Mexico recognizes the federal extension—just check the appropriate box on Form PIT-1 when filing your NM tax return.

Mail your extension request by filing Form RPD-41096-2 or mail your estimated tax payment with PIT-V.

Partnerships and S corporations

New Mexico recognizes the federal extension—just check the appropriate box on Form PIT-1 when filing your NM tax return.

If you wish to request an extension of time for filing a return, submit Form RPD-41096, Application for Extension of Time to File.

To make a payment online, click here.

C corporations

New Mexico recognizes the federal extension—just check the appropriate box on Form PIT-1 when filing your NM tax return.

If you wish to request an extension of time for filing a return, submit Form RPD-41096, Application for Extension of Time to File.

To make a payment online, click here.

New York

New York Department of Taxation and Finance

Individuals and sole proprietorships

Mail form IT-370 to request an extension of your NY tax filing.

NY tax liabilities must be paid in full when you file an extension request. Pay your NY estimated taxes here.

Partnerships

If you can't file your partnership return by the due date, you can apply for an automatic six-month extension of time to file.

NY tax liabilities must be paid in full when you file an extension request. Pay your NY estimated taxes here.

S corporations

If you can't meet the filing deadline, you may request a six-month extension by filing Form CT-5.4, Request for Six-Month Extension to File New York S Corporation Franchise Tax Return, and paying your properly estimated franchise tax on or before the due date of the return. Most general business corporations are mandated to e-file the extension.

Use Corporation Tax Web File to submit Form CT-5.4. You will need to first create an Online Services account.

C corporations

File using NY's Online Services.

To file by mail, click here.

To pay online, click here.

North Carolina

North Carolina Department of Revenue

North Carolina recognizes the federal extension or you can file a NC tax extension by filing Form NC-40.

If you are out of the country on the filing date, you will be granted an automatic four-month extension by checking "Out of the country" on your tax filing form D-410. You can get an additional two-month extension by filing Form D-410 by August 15.

Create your Form D-410 here. Pay your NC estimated taxes here.

Partnerships and S corporations

North Carolina recognizes the federal extension or you can file a NC tax extension by filing Form NC-40.

If federal extension is not accepted if you need to pay taxes, click here to file an extension online.

A NC Secretary of State ID number is needed.

C corporations

North Carolina recognizes the federal extension or you can file a NC tax extension by filing Form NC-40.

If the federal extension is not accepted or if you need to pay taxes, click here to file a state extension online.

North Dakota

North Dakota Department of Revenue

Individuals and sole proprietorships

North Dakota recognizes the federal extension and will grant a six-month extension if the federal extension is filed.

ND extensions can be filed with good cause using Form 101, which can be requested by calling (701) 328-7088.

Pay your ND estimated taxes online here or mail your ND estimated tax payment with Form ND-1ES.

Partnerships and S corporations

North Dakota recognizes the federal extension and will grant a six-month extension if the federal extension is filed.

If you need to file a state-only extension:

To file an extension for North Dakota Form 58, apply for an extension using Form 101 on or before the same date the partnership tax return is due.

For partnerships, complete Form 58-EXT.

For S corporations, complete Form 60-EXT.

To file by mail:

Office of State Tax Commissioner

600 E. Boulevard Ave., Dept. 127

Bismarck, ND 58505-0599

C corporations

North Dakota recognizes the federal extension and will grant a six-month extension if the federal extension is filed.

To file an extension for Form-40, apply for an extension using Form 101 on or before the same date the business tax return is due (not required when you have approved a federal extension).

To file by mail:

Office of State Tax Commissioner

600 E. Boulevard Ave., Dept. 127

Bismarck, ND 58505-0599

Ohio

Ohio Department of Taxation

Individuals and sole proprietorships

Ohio only recognizes the federal extension. There is no dedicated extension form for the state tax return.

Pay your Ohio estimated taxes or mail your estimated payment with Form IT-40P.

Partnerships and S Corporations

Ohio only recognizes the federal extension. There is no dedicated extension form for the state tax return.

To pay online, click here.

You have two options for filing an Ohio tax extension:

Pay all or some of your Ohio income taxes online via Ohio Department of Taxes. Paying your Ohio taxes online on time will be considered an Ohio tax extension and you do not have to mail in Form IT-40P.

Complete Form IT-40P. Include a check or money order, and mail both to the address on Form IT-40P.

C corporations

Ohio only recognizes the federal extension. There is no dedicated extension form for the state tax return.

To pay online, click here.

You have the follow two options for filing an Ohio tax extension:

Pay all or some of your Ohio income taxes online via: Ohio Department of Taxes. Paying your Ohio taxes online on time will be considered an Ohio tax extension and you do not have to mail in Form IT-40P.

Complete Form IT-40P, include a check or money order, and mail both to the address on Form IT-40P.

Oklahoma

Oklahoma Tax Commission

Individuals and sole proprietorships

Oklahoma recognizes the federal extension as long as 90% of Oklahoma's estimated taxes are paid.

Pay your Oklahoma estimated taxes here or mail with Form 504-I to extend your Oklahoma filing period.

Partnerships and S corporations

Oklahoma recognizes the federal extension as long as 90% of Oklahoma's estimated taxes are paid.

Pay your Oklahoma estimated taxes here or mail with Form 504-C to extend your Oklahoma filing period.

C corporations

Oklahoma recognizes the federal extension as long as 90% of Oklahoma's estimated taxes are paid.

Pay your Oklahoma estimated taxes here or mail with Form 504-C to extend your Oklahoma filing period.

Oregon

Oregon Department of Revenue

Individuals and sole proprietorships

Oregon recognizes the federal extension. Just check the "Extension filed" box on the Oregon tax return.

Pay your Oregon estimated taxes here or mail your payment with Form OR-40-V.

Partnerships and S corporations

Oregon recognizes the federal extension. Just check the "Extension Filed" box on the Oregon tax return.

If you don't have a valid federal extension, you should complete the top portion of IRS Form 7004 and write “For Oregon Only" at the top of the form. Then make sure to include Form 7004 with your Oregon tax return when it's filed.

Pay your Oregon estimated taxes here or mail your payment with Form OR-40-V.

C corporations

Oregon recognizes the federal extension. Just check the "Extension filed" box on the Oregon tax return.

Pay your Oregon estimated taxes here or mail your payment with form OR-20-V.

Pennsylvania

Pennsylvania Department of Revenue

Individuals and sole proprietorships

Pennsylvania recognizes the federal extension as long as 100% of Pennsylvania state income taxes have been paid.

Apply for the Pennsylvania state extension using Form REV-276.

Pay your Pennsylvania estimated taxes by phone or online here or by mail your payment with Form PA-40.

Partnerships

Pennsylvania recognizes the federal extension as long as 100% of Pennsylvania state income taxes have been paid.

You need this information for an extension: PA Revenue ID and Philadelphia Tax ID, if applicable.

You can choose to pay your balance due along with your return by using any one of the following options:

Filers may pay by check, electronic funds transfer, or credit/debit card.

If the payment is remitted by check, you must also submit Form 276 to the Department of Revenue.

Visit doreservices.state.pa.us/ to pay and submit a request for an extension of time to file electronically.

Mail extension Form REV-276 to the following address:

PA Department of Revenue

P.O. Box 280425

Harrisburg, PA 17128-0425

S Corporations

Accepts federal Form 7004.

If this form is rejected: The businesses operating (as S corporation/partnership/fiduciary) in Pennsylvania need to file Form REV-276 with the state to obtain a five-month extension to file their S corporation/partnership/fiduciary tax return with the state. Note that PA Revenue ID is required for extension.

To pay: You can choose to pay your balance due along with your return by using any one of the following options.

Filers may pay by check, electronic funds transfer, or credit/debit card. If the payment is remitted by check, you must also submit Form 276 to the Department of Revenue.

Visit doreservices.state.pa.us/ to pay and submit a request for an extension of time to file electronically.

Mail extension Form REV-276 to the following address:

PA Department of Revenue

P.O. Box 280425

Harrisburg, PA 17128-0425

C corporations

The businesses operating (as a corporation) in Pennsylvania need to file Form REV-853 with the state to obtain a 60-day extension to file their corporate tax report with the state.

You can choose to pay your balance due along with your return by using any one of the following options:

Filers may pay by check, electronic funds transfer, or credit/debit card.

If the payment is remitted by check, you must also submit Form 276 to the Department of Revenue.

Visit doreservices.state.pa.us/ to pay and submit a request for an extension of time to file electronically.

Mail extension Form REV-853 to the following address:

PA Department of Revenue

1854 Brookwood St.

Harrisburg, PA 17104

Rhode Island

Rhode Island Division of Taxation

Individuals and sole proprietorships

Rhode Island recognizes the federal extension as long as 100% of Rhode Island estimated income taxes have been paid.

File your Rhode Island extension with form RI-4868.

Pay your Rhode Island estimated taxes online here or mail your estimated taxes with Form RI-4868.

Partnerships and S corporations

Rhode Island recognizes the federal extension as long as 100% of Rhode Island estimated income taxes have been paid.

To request a Rhode Island extension, file Form RI-7004 by the original deadline of your return. You will need: RI Secretary of State number, name, address, and EIN.

C corporations

Rhode Island recognizes the federal extension as long as 100% of Rhode Island estimated income taxes have been paid.

To request a Rhode Island extension, file Form RI-7004 by the original deadline of your return. You will need: RI Secretary of State number, name, address, and EIN.

South Carolina

South Carolina Department of Revenue

Individuals and sole proprietorships

South Carolina recognizes the federal extension as long as 100% of South Carolina's estimated taxes have been paid. Just check the appropriate box on the state return and attach a copy of the 4868.

File your state extension and remit your estimated taxes with Form SC4868.

Pay your estimated taxes online here or mail with Form SC1040ES.

Partnerships

Partnerships/fiduciaries must file Form SC8736 to request a six-month extension to file their state business tax return.

Your SC File Number is needed.

To pay online, click here.

To file and pay by mail, click here.

SCDOR, Taxable Extension

P.O. Box 125

Columbia, SC 29214-0036

S corporations

S corporations to file Form SC 1120-T to request a six-month extension to file business Income tax Form SC 1120-T.

Your SC File Number is needed.

To pay online, click here.

To file by mail, click here.

SCDOR, Corporate Voucher

P.O. Box 100153

Columbia, SC 29202

C corporations

C corporations to file Form SC 1120-T to request a six-month extension of time to file business income tax Form SC 1120-T.

Your SC File Number is needed.

To pay online, click here.

To file by mail, click here.

SCDOR, Corporate Voucher

P.O. Box 100153

Columbia SC 29202

Tennessee

Tennessee Department of Revenue

Individuals and sole proprietorships

Tennessee recognizes the federal extension and does not have a state income tax filing requirement for individuals. However, Tennessee requires a franchise tax filing payment for entities that formed or are doing business in Tennessee. This payment must be submitted electronically. This can be done by using the Tennessee Taxpayer Access Point (TNTAP). You should have a valid TNTAP account to file this tax with the state.

Partnerships and S corporations

Tennessee recognizes the federal extension. Just attach a copy of the 4868 to your Tennessee tax return.

To file an extension for Forms FAE170 and FAE174, apply for an extension using Form FAE173 on or before the same date the business tax return is due.

All the franchise and excise tax returns and their associated payments must be submitted electronically. This can be done by using the Tennessee Taxpayer Access Point (TNTAP). You should have a valid TNTAP account to file this tax with the state.

C corporations

Tennessee recognizes the federal extension, just attach a copy of the 4868 to your Tennessee tax return.

To file an extension for Form FAE170 and Form FAE174, apply for an extension using Form FAE173 on or before the same date the business tax return is due.

Texas

Texas Comptroller

Individuals and sole proprietorships

Texas does not have a state income tax filing requirement for individuals. However, Texas may impose a franchise tax on taxable entities that formed or are doing business in Texas. See below for more information.

Taxable entities formed or doing business in Texas

An extension of time to file a franchise tax report will be tentatively granted upon receipt of an appropriate timely online extension payment or request on a form provided by the comptroller. Timely means the request is received or postmarked on or before the due date of the original report. If an online extension payment is made, the taxable entity should NOT submit a paper Extension Request (Form 05-164).

Generally, for an extension to be valid, 100% of the tax paid in the prior year, or 90% of the tax that will be due with the current year's report, must be paid on or before the original due date of the report.

If the entity is not required to pay online: Use franchise tax Webfile or file Form 05-164, Texas Franchise Tax Extension Request, along with the appropriate payment on or before the original due date of the report.

Entities that paid $10,000 or more in franchise taxes in the previous state fiscal year are required to pay using EFT.
Entities that paid $10,000 to $499,999.99 can meet the EFT extension payment requirement by using franchise tax Webfile to make their payment on or before the due date.
Entities that paid $500,000 or more in franchise taxes in the previous state fiscal year are required to pay using TEXNET. These entities will request an extension by making a timely TEXNET payment using tax type payment code 13080 (Franchise Tax Extension). The report year is the year the payment is due. Payment information must be completed by 8 p.m. (CT) on the business day prior to the due date. See the TEXNET Payment Instructions Booklet (PDF) for additional information.
Do not submit Form 05-164, Texas Franchise Tax Extension Request, when using TEXNET and payment code 13080.
Request a second extension by making a timely TEXNET payment, using tax type code 13080 (Franchise Tax Extension), or use franchise tax Webfile to make the second extension payment on or before August 15.

The payment should equal the balance of the amount of tax that will be reported as due on November 15. If all of the tax due was paid with the entity's first extension, use franchise tax Webfile or submit Form 05-164, Texas Franchise Tax Extension Request, to request a second extension.

November 15 is the extended due date.

Utah

Utah State Tax Commission

Individuals and sole proprietorships

Utah grants automatic extension to file as long as 90% of estimated taxes have been paid.

Pay your Utah estimated taxes here or mail with Form TC-506.

Partnerships and S corporations

Utah grants automatic extension to file as long as 90% of estimated taxes have been paid. For an S corporation, IRS Acceptance of S corp must be attached.

Pay your Utah estimated taxes here or mail with Form TC-55.

To file form TC-559 by mail:

Corporate / Partnership Tax Payment

Utah State Tax Commission

210 North 1950 West

Salt Lake City, UT 84134-0180

C corporations

Utah grants automatic extension to file as long as 90% of estimated taxes have been paid.

Pay your Utah estimated taxes here. There is no corporate extension form.

Vermont

Vermont Department of Taxes

Individuals and sole proprietorships

Vermont recognizes the federal extension, just attach the 4868 to your Vermont Income tax return or you can file for a Vermont Extension with Form IN-151.

Pay your Vermont estimated tax online here or by mailing with Form IN-114.

Partnerships and S corporations

To file an extension for Vermont Form BI-471, apply for an extension using Form BA-403 on or before the same date the business tax return is due (not required when you have approved federal extension).

Form BA-403 grants an automatic 30-day extension to file the Form BI-471.

To pay online, click here.

To pay by mail:

Complete Form BI-470, Payment Voucher for S-Corporation, Partnership & LLC, and send to:

Vermont Department of Taxes

133 State St.

Montpelier, VT 05633-1401

C corporations

A business operating (as corporation and partnership) in Vermont needs to file Form BA-403 with the state to obtain a 30-day extension to file their business income tax return with the state.

Go here for Form BA-403, Application for extension of time for filing state income tax return.

To pay online, click here.

To pay by mail, complete Form CO-414, Payment Voucher for a C corporation and mail to:

Vermont Department of Taxes 133 State St. Montpelier, VT 05633-1401

Virginia

Virginia Department of Taxation

Individuals and sole proprietorships

Virginia grants an automatic six-month extension—no form needs to be filed. Members of the military get an additional two months and those in combat zones get up to one year to file the return.

Pay your Virginia estimated taxes online here or by mailing with Form 760IP. Create the form here.

Partnerships and S corporations

Virginia grants an automatic six-month extension. No form needs to be filed.

If an extension is filed online, a VA Account Number is required.

Pay tax due with extension at VATAX Online Services for Businesses. Visit business.tax.virginia.gov/VTOL.

Check or money order: Use payment Form 500CP

Mail Virginia Form 500CP with payment voucher to:

Department of Taxation

P.O Box 1500

Richmond, VA 23218-1500

C corporations

Virginia grants an automatic six-month extension. No form needs to be filed.

If an extension is filed online, a VA Account Number is required.

Pay tax due with extension at VATAX Online Services for Businesses. Visit business.tax.virginia.gov/VTOL.

Check or money order: Use Payment Form 500CP

Mail Virginia Form 500CP with payment voucher to:

Department of Taxation

P.O Box 1500

Richmond, VA 23218-1500

Washington

Washington Department of Revenue

Individuals and sole proprietorships

Washington does not have a personal or corporate income tax.

Partnerships and S corporations

Washington does not have a personal or corporate income tax.

C corporations

Washington does not have a personal or corporate income tax.

West Virginia

West Virginia Department of Revenue

Individuals and sole proprietorships

West Virginia recognizes the federal extension. Just check the appropriate box on the state return and pay your estimated taxes or you can file a state extension using Form WV4868.

Pay your WV estimated taxes online here, or mail your West Virginia estimated tax payments with Form IT40V.

Partnerships

West Virginia recognizes federal extension. Only file state extension if federal extension is rejected or there is a balance due.

The West Virginia state partnership tax extension Form PTE-100EXT is due by the 15th day of the 3rd month following the end of the pass-through entity tax period, which is March 15.

To file by mail, send Form PTE-100EXT to:

West Virginia State Tax Department Tax Account Administration Division

P.O. Box 11751

Charleston, WV 25324-1751

S corporations

WV accepts a federal extension unless a federal extension is rejected or there is a balance due:

The West Virginia state S-Corporation tax extension Form PTE-100EXT is due by the 15th day of the third month following the end of the Pass Through Entity tax period, which is March 15.

To file by mail, send Form PTE-100EXT to:

West Virginia State Tax Department Tax Account Administration Division

PO Box 11751

Charleston, WV 25324-1751

C corporations

A business operating (as corporation) in West Virginia needs to file Form CIT-120EXT with the state if you have not filed the federal extension, to obtain a six-month extension to file their business income tax return with the state.

Form CIT-120EXT - Request for Six-Month Extension to File West Virginia Corporation Income Tax Return.

To pay online: Electronic Funds Transfer (use tax.wv.gov/ to make EFT payments)

To pay by mail, send Form CIT-120EXT to:

West Virginia State Tax Department Tax Account Administration Division,

P.O. Box 1202

Charleston, WV 25324-1202