Business State Extension Information

A request for an extension of time to file an Arizona corporate income tax return must be submitted by the original due date of the return. The extension request can be made by filing an Arizona extension request, Form 120EXT. The department will also accept a valid federal extension for the same period of time covered by the federal extension. Form 120EXT cannot be electronically filed. Mail Form 120EXT to the appropriate address. (See mailing addresses below)

A request for an extension of time to file an Arizona partnership return must be submitted by the original due date of the return. The extension request can be made by filing a federal extension request, or by filing an Arizona extension request, Form 120EXT.

Arizona will grant a 5 ½ month extension. Request an extension if you know you will not be able to file on time. An extension does not extend the time to pay the income tax. Failure to pay at least 90% of the tax due by the original due date will result in a penalty. To get a filing extension, either:

• Apply for a state extension (Form 141AZ EXT). To apply for an automatic 5½ month state extension, file Form 141AZ EXT by the due date of the return.
• Use the federal extension. File the Arizona return by the same due date. A copy of the extension does not need to be filed with the return, but make sure the extension box 82E on page 1 of the return is marked.

If you have received an automatic Federal extension (Form 7004), the time for filing your Arkansas Corporation Income Tax Return shall be extended until the due date of your Federal Return for a US domestic corporation.

When filing the Arkansas AR1100S, check the box at the top indicating that the Federal Extension Form 7004 and/or Arkansas Extension Form AR1155 has been filed and file the Arkansas return on or before the Federal due date. It is no longer necessary to include a copy of the Federal Form 7004.

To request an initial Arkansas extension of 180 days from the original Arkansas return due date or an Arkansas extension of 60 days beyond the Automatic Federal extension due date, complete and mail Arkansas Form AR1155, Request for Extension of Time for Filing Income Tax Returns, by the due date or, if applicable, the extended due date of the Arkansas return to the Corporation Income Tax Section.

Arkansas extension(s) must be attached to the Arkansas income tax return. Interest at 10% per annum is due on all returns (including those with extensions) if the tax is not paid by the original return due date. Interest will be computed on a daily rate of .00027397. To avoid interest and/or penalty, any tax due payment must be made on or before the 15th day of the 3rd month following the close of the Corporation’s tax year. Attach your check to Extension Voucher 5.

The annual income tax return of a Small Business Corporation is to be submitted on Form AR1100S. Generally, a “Small Business” election permits the taxable income of the Small Business Corporation to be taxed to the shareholders rather than to the corporation. All resident and nonresident shareholders of S Corporations doing business in Arkansas must file a properly executed Arkansas Income Tax Return with the Department of Finance and Administration. Arkansas income tax must be paid on the shareholders’ taxable income on an Arkansas AR1000, an AR1000NR for nonresident filers or AR1000CR if filing on a Composite return with Arkansas Individual Income tax.

NOTE: An Arkansas corporation income tax return filed after the original due date of 2-1/2 months after the close of the tax year will be assessed interest and failure to file and/or failure to pay penalty from the original return due date until the date the return is filed and the tax is paid. This will include the assessment of interest and penalty on a return filed on a federal or Arkansas extension, if the tax due as reflected on the return is not paid on or before the original Arkansas return due date. Therefore, to avoid interest and penalty, any tax due reflected on the return must be paid on or before the 15th day of the 3rd month after the close of the tax year.

An exempt organization that is required to file a return shall file its return on or before the expiration of 4-1/2 months after the close of the tax year (May 15 if filing on a calendar basis).

Mail the Corporation Income Tax Extensions to the following address:

The due date is April 15th for calendar year filers. Fiscal year filers must file on or before the fifteenth (15th) day of the fourth (4th) month following the close of the fiscal year.

If you request an extension of time to file your federal partner¬ship tax return (with federal Form 7004) you can receive the same 5 month extension on your state return. If you do not file a federal extension, you can request a 180 day Arkansas extension using Form AR1055 before the filing date of April 15th (for calendar year filers). Send Form AR1055 to the following address:

California automatically allows a 7-month extension to file for all corporations that are not suspended. A delinquent penalty will not be assessed if your return is filed by the extended due date.

However, to avoid late payment penalties and interest you must pay the tax due by the original return due date using the Payment Voucher for Automatic Extension for Corporations and Exempt Organizations, Form FTB 3539. If your corporation is required to pay by Electronic Funds Transfer do not use form FTB 3539. If no payment is due, you do not need to file form FTB 3539.

California does not require the filing of written extensions. If a partnership cannot file Form 565, Partnership Return of Income, by the return’s due date, the partnership is granted an automatic six-month extension.

Under the automatic extension, the tax return is considered timely if filed by the 15th day of the 10th month following the close of the taxable year (fiscal year) or by October 15, 2015 (calendar year).

However, an extension of time to file the limited partnership (LP), limited liability partnership (LLP), or real estate mortgage investment conduit (REMIC) return is not an extension of time to pay the $800 annual tax.

Only use form FTB 3538, Payment for Automatic Extension for LPs, LLPs, and REMICs, if both of the following apply:

• The LP, LLP, or REMIC cannot file Form 565 by the due date.
• Tax is owed for 2014.

If tax is not owed, there is nothing to file at this time. Do not complete or mail this form.

Corporate income tax returns are due 3½ months after the end of your tax year, or by April 15, 2015 for traditional calendar year filers. If you are unable to file by your prescribed due date, you may file under extension. This will allow you an additional 6 months to file your return, or until October 15, 2015 for traditional calendar year filers. However, the extension to file does not allow you to extend your payment due date. You must pay at least 90% of your tax liability by the original due date of your return (or April 15th) and the remainder by the filing extension due date (or October 15th) to avoid delinquent payment penalties.

Penalties and Interest

If the 90% rule is not met by the original due date, then delinquent penalty and interest will be assessed when you file your return. If 90% or more of your tax liability is paid by the original due date, and the remaining balance is paid by the extension due date, no penalty will be assessed. However, you will be billed interest, but only on the amount being paid by the extension due date.

If after the original due date, you determine that you underpaid your extension payment you should pay the additional tax as soon as possible to avoid further accumulation of penalty and/or interest.

Pay Online

Visit https://www.Colorado.gov/RevenueOnline to pay online. Online payments reduce errors and provide instant payment confirmation. Revenue Online also allows users to submit various forms and to monitor their tax account. DR 0158-C is not required if an online payment is made. Please be advised that a nominal processing fee may apply to online payments.

Pay by Electronic Funds Transfer (EFT)

EFT Debit and EFT Credit options are free services offered by the Department. EFT services require pre-registration before payments can be made. Visit https://www.Colorado.gov/revenue/eft for more information.

Colorado income tax returns are due the fifteenth day of the fourth month after the end of your tax year, or by April 15, 2015 for traditional calendar year filers. If you are unable to file by your prescribed due date, you may file under extension. This will allow you an additional 6 months to file your return, or until October 15, 2015 for traditional calendar year filers. However, the extension to file DOES NOT allow you to extend your payment due date. You must pay at least 90% of your tax liability by the original due date of your return (or April 15th) and the remainder by the filing extension due date (or October 15th) to avoid delinquent payment penalties.

Penalties and Interest

If the 90% rule is NOT met by the original due date, then delinquent penalty and interest will be assessed when you file your return. If 90% or more of your tax liability is paid by the original due date, and the remaining balance is paid by the extension due date, no penalty will be assessed. However, you will be billed interest, but only on the amount being paid by the extension due date. If after the original due date, you determine that you underpaid your extension payment you should pay the additional tax as soon as possible to avoid further accumulation of penalty and/or interest.

Pay Online

Visit www.Colorado.gov/RevenueOnline to pay online. Online payments reduce errors and provide instant payment confirmation. Revenue Online also allows users to submit various forms and to monitor their tax account. A DR 0158-N is not required if an online payment is made. Please be advised that a nominal processing fee may apply to online payments.

Pay by Electronic Funds Transfer (EFT)

EFT Debit and EFT Credit options are free services offered by the department. EFT services require pre-registration before payments can be made. Visit www.Colorado.gov/revenue/eft for more information. Pass Through Entities Use this form only if the entity intends to file a composite return and claim the extension payment against the tax reported on the composite return.

Colorado income tax returns are due the fifteenth day of the fourth month after the end of your tax year, or by April 15, 2015 for traditional calendar year filers. If you are unable to file by your prescribed due date, you may file under extension. This will allow you an additional 6 months to file your return, or until October 15, 2015 for traditional calendar year filers. However, the extension to file DOES NOT allow you to extend your payment due date. You must pay at least 90% of your tax liability by the original due date of your return (or April 15th) and the remainder by the filing extension due date (or October 15th) to avoid delinquent payment penalties.

Penalties and Interest

If the 90% rule is NOT met by the original due date, then delinquent penalty and interest will be assessed when you file your return. If 90% or more of your tax liability is paid by the original due date, and the remaining balance is paid by the extension due date, no penalty will be assessed. However, you will be billed interest, but only on the amount being paid by the extension due date. If after the original due date, you determine that you underpaid your extension payment you should pay the additional tax as soon as possible to avoid further accumulation of penalty and/or interest.

Pay Online

www.Colorado.gov/RevenueOnline allows taxpayers to file taxes, remit payments and monitor their accounts. The DR 0158-F is not required if a Return Payment is remitted through this site. Please be advised that a nominal processing fee may apply to online payments.

Pay by Electronic Funds Transfer (EFT)

EFT payments can be made safely and for free, and can be scheduled up to 12 months ahead of time to avoid forgetting to make a payment. This requires pre-registration before payments can be made. Visit www.Colorado.gov/revenue/eft for registration information.

A corporation can request a five month extension of time to file a Connecticut Form CT-1120. Corporations whose year ends June 30 can request a six-month extension. To receive the extension, a Corporation must electronically file and pay any tax liability with Form CT-1120 EXT, Application for Extension of Time to File Corporation Business Tax Return and this form must be submitted by the original due date of the return. To access this extension form, from the main menu of the CT return select Miscellaneous Forms > CT Extension of Time to File (CT-1065/CT-1120SI EXT). If the Corporation files a federal extension, the entity must still electronically file the CT-1120 EXT. If the Corporation does not file a federal extension it can still file Form CT-1120 EXT, but the Corporation must provide reasonable cause for requesting the extension.

A pass-through entity can request a five month extension of time to file Connecticut Form CT-1065/CT-1120SI, and the same extension applies to file Schedule CT K-1 to its members. The Pass-Through Entity must electronically file Form CT-1065/CT-1120SI EXT, Application for Extension of Time to File Connecticut Composite Income Tax Return by the original due date of the return. If the entity files a federal extension, the entity must still electronically file the CT-1065/CT-1120SI EXT. If the entity does not file a federal extension it can still file Form CT-1065/CT-1120SI EXT, but the entity must provide reasonable cause for requesting the extension. To access the extension, from the main menu of the CT return select Miscellaneous Forms > CT Extension of Time to File (CT-1065/CT-1120SI EXT).

Connecticut will grant a 5 ½ month extension to file Form CT-1041. To receive the extension, a Fiduciary must file and pay any tax liability with Form CT-1041 EXT, Application for Extension of Time to File Connecticut Income Tax Return for Trusts and Estates and this form must be submitted by the original due date of the return. The CT-1041 EXT cannot be electronically filed. To access this extension form, from the main menu of the CT return select CT Extension of Time to File (CT-1041 EXT). If the Fiduciary files a federal extension, the entity must still mail the CT-1120 EXT. If the Fiduciary does not file a federal extension it can still file Form CT-1041 EXT, but the Fiduciary must provide reasonable cause for requesting the extension.

Corporations that have obtained a federal extension by filing Form 7004 with the Internal Revenue Service are also extended six-months to file their Delaware return. A Corporation that is only seeking to extend the filing of the Delaware tax return must file Form 1100-T-EXT Delaware Corporate Income Tax Request for Extension, by the due date of the original return.

To access Form 1100-T-EXT, from the main menu of the Delaware return select Miscellaneous Forms > DE Corporate Extension (1100-EXT). This form cannot be e-filed and must be mailed to the address on the form.

An extension of time to file the Delaware return does not extend the time to pay any tax due by the original due date of the return. If the taxpayer receiving an extension of the Delaware return due date (either by extending their Federal return or by filing Delaware Form 1100-T-EXT) needs to make a payment, it should be submitted on Form 1100-T-EXT and mailed to the address on the form.

S Corporations that have obtained a federal extension by filing Form 7004 with the Internal Revenue Service are also extended six-months to file their Delaware return. An S Corporation that is only seeking to extend the filing of the Delaware tax return or needs to submit a payment must file Form 1100-P-EXT Delaware "S" Corporation Request for Extension, by the original due date.

To access Form 1100-P-EXT, from the main menu of the Delaware return select Miscellaneous Forms > DE Corporate Extension (1100-EXT). This form cannot be e-filed and must be mailed to the address on the form.

An extension of time to file the Delaware return does not extend the time to pay any tax due by the original due date of the return. If the taxpayer receiving an extension of the Delaware return due date (either by extending their Federal return or by filing Delaware Form 1100-P-EXT) needs to make a payment, it should be submitted on Form 1100-P-EXT and mailed to the address on the form.

Partnerships that have obtained a federal extension by filing Form 7004 with the Internal Revenue Service are extended six-months to file their Delaware return. Delaware does not have a separate form to extend the partnership return.

Delaware Fiduciary returns (Form 400) seeking the automatic extension of time to file the tax return are required to file Form 400-EX - Application for Automatic Extension to File Delaware Fiduciary Income Tax Return. This automatic extension is to October 15th and must be filed with the Department of Revenue by the original due date of the return along with any payment due of the estimated tax liability for the year.

To access Form 400-EX, from the main menu of the Delaware return select Total Payments > Extension Tax Payments > Enter Extension. This form cannot be e-filed and must be mailed to the address on the form.

Application for further extension for the filing of the Form 400 beyond October 15th can be done by submitting a copy of the federal extension to the Division of Revenue prior to the expiration of the Automatic Extension provided on Form 400-EX which extends the due date of the Delaware return to the same date as the federal extension.

File Form FR-120, Extension of Time to File DC Franchise or Partnership Return, to request a six-month extension. The entity must pay any tax due with the extension to avoid a failure-to-pay penalty. To access this form, from the main menu of the District of Columbia return, select Additional Forms (20ES & FR-120) > DC Extension of Time to File (FR-120). This form IS supported for e-file.

File Form FR-120, Extension of Time to File DC Franchise or Partnership Return, to request a six-month extension. The entity must pay any tax due with the extension to avoid a failure-to-pay penalty. To access this form, from the main menu of the District of Columbia return, select Additional Forms (20ES & FR-120) > DC Extension of Time to File (FR-120).

File Form FR-165, Extension of Time to File DC Partnership Return, to request a six-month extension. The entity must pay any tax due with the extension to avoid a failure-to-pay penalty. To access this form, from the main menu of the District of Columbia return, select DC Extension of Time to File (FR-165). This form IS supported for e-file.

File Form FR-127F, Extension of Time to File Fiduciary Income Tax Return, to request a six-month extension. The entity must pay any tax due with the extension to avoid a failure-to-pay penalty. To access this form, from the main menu of the District of Columbia return, select Other DC Forms > DC Extension of Time to File (FR-127F). This form IS supported for e-file.

Corporations that have obtained a federal extension by filing Form 7004 with the Internal Revenue Service are also extended six-months to file their Georgia return. A Corporation that is only seeking to extend the filing of the Georgia tax return must file Form IT-303 Application for Extension of Time For Filing State Income Tax Returns, by the due date of the original return. To access Form IT-303, from the main menu of the Georgia return select Additional Forms > GA Extension of Time to File. This form cannot be e-filed and must be mailed to the address on the form.

Any extension of time to file the Georgia return does not extend the time to pay any tax due by the original due date of the return. If the taxpayer receiving an extension of the Georgia return due date (either by extending their Federal return or by filing Georgia Form IT-303) needs to make a payment, it should be submitted on Form IT 560C - Corporate Payment Voucher and mailed to the address on the form. To access Form IT 560C, from the main menu of the Georgia Corporation return select Additional Forms > GA Extension Payment Voucher.

S Corporations that have obtained a federal extension by filing Form 7004 with the Internal Revenue Service are also extended six-months to file their Georgia return. An S Corporation that is only seeking to extend the filing of the Georgia tax return must file Form IT-303 Application for Extension of Time For Filing State Income Tax Returns, by the original due date. Form IT-303 is found on the main menu of the Georgia S-Corporation return. Form IT-303 cannot be e-filed and must be mailed to the address on the form.

Any extension of time to file the Georgia return does not extend the time to pay any tax due by the original due date of the return. If the taxpayer receiving an extension of the Georgia return due date (either by extending their Federal return or by filing Georgia Form IT-303) needs to make a payment, it should be submitted on Form IT 560C - Corporate Payment Voucher and mailed to the address on the form. Form IT 560C is accessed from the main menu of the Georgia S-Corporation return.

Partnerships that have obtained a federal extension by filing Form 7004 with the Internal Revenue Service are also extended six-months to file their Georgia return. A Partnership that is only seeking to extend the filing of the Georgia tax return must file Form IT-303 Application for Extension of Time For Filing State Income Tax Returns, by the original due date. Form IT-303 is found on the main menu of the Georgia partnership return. Form IT-303 cannot be e-filed and must be mailed to the address on the form.

Georgia Fiduciary returns (Form IT 501) that have obtained a federal extension by filing Form 7004 with the Internal Revenue Service are also granted a 5 ½ month extension to file their Georgia return. A Fiduciary that is only seeking to extend the filing of the Georgia tax return must file Form IT-303 Application for Extension of Time For Filing State Income Tax Returns, by the due date of the return. To access Form IT-303, from the main menu of the Georgia return select Additional Forms > GA Extension of Time to File. This form cannot be e-filed and must be mailed to the address on the form.

A request for an automatic 6-month extension of time to file a Hawaii Corporate Income Tax Return (Form N-30) must be submitted on Form N-301 Application for Automatic Extension of Time to File Hawaii Return for a Corporation, Partnership, Trust, or REMIC, by the original due date of the return. Extensions (Form N-301) can be accessed from the main menu of the Hawaii return. Hawaii WILL NOT accept the federal extension as a substitute for Form N-301 and the extension cannot be electronically filed.

A request for an automatic 6-month extension of time to file a Hawaii S Corporate Income Tax Return (Form N-35) must be submitted on Form N-301 Application for Automatic Extension of Time to File Hawaii Return for a Corporation, Partnership, Trust, or REMIC by the original due date of the return. Extensions (Form N-301) can be accessed from the main menu of the Hawaii return. Hawaii WILL NOT accept the federal extension as a substitute for Form N-301 and the extension cannot be electronically filed.

A request for an automatic 6-month extension of time to file a Hawaii Partnership Return of Income (Form N-20) must be submitted on Form N-301 Application for Automatic Extension of Time to File Hawaii Return for a Corporation, Partnership, Trust, or REMIC by the original due date of the return. Extensions (Form N-301) can be accessed from the main menu of the Hawaii return. Hawaii WILL NOT accept the federal extension as a substitute for Form N-301, and the extension cannot be electronically filed.

A request for an automatic 6-month extension of time to file a Hawaii Fiduciary Income Tax Return (Form N-40) must be submitted on Form N-301 Application for Automatic Extension of Time to File Hawaii Return for a Corporation, Partnership, Trust, or REMIC by the original due date of the return. Extensions (Form N-301) can be accessed from the main menu of the Hawaii return. Hawaii WILL NOT accept the federal extension as a substitute for Form N-301 and the extension cannot be electronically filed.

An automatic six-month extension of time to file is granted until 6 months after the original due date of the return. If the Idaho Corporation Income Tax Return, Form 41 is filed within the automatic extension period, but less than 80% of the current year tax liability or 100% of the total tax paid last year was paid by the original due date, an extension penalty will apply.

If the taxpayer is filing the return after the original due date but needs to make a payment, this payment should be submitted on Form 41ES - Estimated Tax Payment/Extension of Time Payment Idaho Business Income Tax and mailed it to the address on the form. To access the Form 41ES, from the main menu of the Idaho Corporation return select Form 41EXT (Extension) and enter the amount of the payment to be made.

An automatic six-month extension of time to file is granted until 6 months after the original due date of the return. If the Idaho S Corporation Income Tax Return, Form 41S is filed within the automatic extension period, but less than 80% of the current year tax liability or 100% of the total tax paid last year was paid by the original due date, an extension penalty will apply.

If the taxpayer is filing the return after the original due date but needs to make a payment, this payment should be submitted on Form 41ES - Estimated Tax Payment/Extension of Time Payment Idaho Business Income Tax and mailed it to the address on the form. To access the Form 41ES, from the main menu of the Idaho S Corporation return, select Form 41EXT (Extension) and enter the amount of the payment to be made.

An automatic six-month extension of time to file is granted until 6 months after the original due date of the return. If the Idaho Partnership Return of Income, Form 65 is filed within the automatic extension period, but less than 80% of the current year tax liability or 100% of the total tax paid last year was paid by the original due date, an extension penalty will apply.

If the taxpayer is filing the return after the original due date but needs to make a payment, this payment should be submitted on Form 41ES - Estimated Tax Payment/Extension of Time Payment Idaho Business Income Tax and mailed it to the address on the form. To access the Form 41ES, from the main menu of the Idaho Partnership return select Form 41EXT (Extension) and enter the amount of the payment to be made.

An automatic six-month extension of time to file is granted until 6 months after the original due date of the return. If the Idaho Fiduciary Income Tax Return, Form 66 is filed within the automatic extension period, but less than 80% of the current year tax liability or 100% of the total tax paid last year was paid by the original due date, an extension penalty will apply.

If the taxpayer is filing the return after the original due date but needs to make a payment, this payment should be submitted on Form 41ES - Estimated Tax Payment/Extension of Time Payment Idaho Business Income Tax and mailed it to the address on the form. To access the Form 41ES, from the main menu of the Idaho Fiduciary return select Form 41EXT (Extension) and enter the amount of the payment to be made.

An automatic six-month extension of time to file is granted until 6 months after the original due date of the return. This automatic extension does not extend the payment of any tax due. If the C Corporation expects tax to be due, it must use Form IL-505-B to pay any tentative tax due in order to avoid interest and penalty on tax not paid by the original due date of the return. An extension of time to file the Illinois C Corporation Income Tax Return, Form IL-1120 is not an extension of time for payment of Illinois tax.

If the C Corporation will be filing the return on extension but needs to make a payment by the original due date, this payment can be made online at MyTax Illinois - Business or can be submitted by mail on Form IL-505-B Automatic Extension Payment. To access the Automatic Extension Payment Voucher, from the main menu of the Illinois Corporation return select Miscellaneous Forms and Schedules > IL Form IL-505-B-Extension Payments. Enter the amount of the payment to be made as an extension payment and mail it to the address on the form.

An automatic seven-month extension of time to file is granted until 7 months after the original due date of the return. This automatic extension does not extend the payment of any tax due. If the S-Corporation expects tax to be due, it must use Form IL-505-B to pay any tentative tax due in order to avoid interest and penalty on tax not paid by the original due date of the return. An extension of time to file the Illinois S-Corporation Income Tax Return, Form IL-1120-ST is not an extension of time for payment of Illinois tax.

If the S-Corporation will be filing the return on extension but needs to make a payment by the original due date, this payment can be made online at MyTax Illinois - Business or can be submitted by mail on Form IL-505-B Automatic Extension Payment. To access the Automatic Extension Payment Voucher, from the main menu of the Illinois S-Corporation return select Total Payments > Form IL-505-B. Enter the amount of the payment to be made as an extension payment and mail it to the address on the form.

An automatic six-month extension of time to file is granted until 6 months after the original due date of the return. This automatic extension does not extend the payment of any tax due. If the Partnership expects tax to be due, it must use Form IL-505-B to pay any tentative tax due in order to avoid interest and penalty on tax not paid by the original due date of the return. An extension of time to file the Illinois Partnership Income Tax Return, Form IL-1065 is not an extension of time for payment of Illinois tax.

If the Partnership will be filing the return on extension but needs to make a payment by the original due date, this payment can be made online at MyTax Illinois - Business or can be submitted by mail on Form IL-505-B Automatic Extension Payment. To access the Automatic Extension Payment Voucher, from the main menu of the Illinois Partnership return, select Total Payments > Form IL-505-B. Enter the amount of the payment to be made as an extension payment and mail it to the address on the form.

An automatic six-month extension of time to file is granted until 6 months after the original due date of the return. This automatic extension does not extend the payment of any tax due. If the Fiduciary expects tax to be due, it must use Form IL-505-B to pay any tentative tax due in order to avoid interest and penalty on tax not paid by the original due date of the return. An extension of time to file the Illinois Fiduciary Income Tax Return, Form IL-1041 is not an extension of time for payment of Illinois tax.

If the Fiduciary will be filing the return on extension but needs to make a payment by the original due date, this payment can be made online at MyTax Illinois - Business or can be submitted by mail on Form IL-505-B Automatic Extension Payment. To access the Automatic Extension Payment Voucher, from the main menu of the Illinois Fiduciary return select Amount of Overpayment to be Refunded > Total Payments > Extension Payment. Enter the amount of the payment to be made as an extension payment and mail it to the address on the form.

If a federal extension of time has been granted, Indiana will allow an additional 30 days after the federal return is due. If a valid federal extension has been granted, this must be indicated on the Indiana Form IT-20 by selecting Heading Information > Additional Questions > Have a valid extension of time to file. If the Corporation does not need a federal extension but only needs one for filing the state return, submit a letter requesting an extension prior to the annual return original due date. This letter should be sent to

Indiana Department of Revenue
Corporate Income Tax
Tax Administration
PO Box 7206
Indianapolis, IN 46207-7206

This automatic extension does not extend the payment of any tax due.

An extension of time waives the late payment penalty if at least 90% of the tax due is paid by the original due date, and the remaining balance, plus interest, is paid in full by the extended due date. If the Corporation will be filing the return on extension but needs to make a payment by the original due date, this payment can be made at the Indiana DOR website here or by mail on Form IT-6. TaxSlayer Pro currently does not support Form IT-6.

If a federal extension of time has been granted, Indiana will allow an additional 30 days after the federal return is due. If a valid federal extension has been granted, this must be indicated on the Indiana Form IT-20S by selecting Heading Information > Other Information > Is an extension of time to file attached. If the Corporation does not need a federal extension but only needs one for filing the state return, submit a letter requesting an extension prior to the annual return original due date. This letter should be sent to:

Indiana Department of Revenue
Corporate Income Tax
Tax Administration
PO Box 7206
Indianapolis, IN 46207-7206

This automatic extension does not extend the payment of any tax due.

If a federal extension of time has been granted, Indiana will allow an additional 30 days after the federal return is due. If a valid federal extension has been granted, this must be indicated on the Indiana Form IT-65 by selecting Heading Information > Other Information > Is an extension of time to file attached. If the Partnership does not need a federal extension but only needs one for filing the state return, submit a letter requesting an extension prior to the annual return original due date. This letter should be sent to:

Indiana Department of Revenue
Corporate Income Tax
Tax Administration
PO Box 7206
Indianapolis, IN 46207-7206

This automatic extension does not extend the payment of any tax due.

If a federal extension of time has been granted, Indiana will allow an additional 30 days after the federal return is due. A copy of the federal extension should be attached to the Indiana return. This automatic extension does not extend the payment of any tax due. If the Fiduciary expects tax to be due, it must use Form IN-41ES to pay any tentative tax due in order to avoid interest and penalty on tax not paid by the original due date of the return.

If the Fiduciary will be filing the return on extension but needs to make a payment by the original due date, this payment can be made by mail on Form IN-41ES Fiduciary Payment Voucher, Estimated Tax, Extension or Composite Payment. To access this Payment Voucher, from the main menu of the Indiana Fiduciary return select Miscellaneous Forms > Total Payments > Indiana Extension Voucher. Enter the amount of the payment to be made as an extension payment and mail it to the address on the form.

Corporations that have obtained a federal extension by filing Form 7004 with the Internal Revenue Service are also extended six-months to file their Kentucky return. A Corporation that is only seeking to extend the filing of the Kentucky tax return must file Form 720EXT Kentucky Corporate Income Tax Request for Extension, by the due date of the original return.

To access form 720-EXT, from the main menu of the Kentucky return, select Miscellaneous Forms and Schedules > Extension (Form 720-EXT). This form can be e-filed.

S Corporations that have obtained a federal extension by filing Form 7004 with the Internal Revenue Service are also extended six-months to file their Kentucky return. An S Corporation that is only seeking to extend the filing of the Kentucky tax return or needs to submit a payment must file Form 720-EXT Kentucky "S" Corporation Request for Extension, by the original due date.

To access form 720-EXT, from the main menu of the Kentucky return, select Extension (Form 720EXT). This form can be e-filed.

Partnerships that have obtained a federal extension by filing Form 7004 with the Internal Revenue Service are also extended six-months to file their Kentucky return. A Partnership that is only seeking to extend the filing of the Kentucky tax return or needs to submit a payment must file Form 720-EXT Kentucky Partnership Request for Extension, by the original due date.

To access form 720-EXT, from the main menu of the Kentucky return, select Miscellaneous Forms and Schedules > Extension (Form 720EXT). This form can be e-filed.

Kentucky Fiduciary returns seeking the automatic extension of time to file the tax return are required to file Form 740-EXT - Application for Automatic Extension to File Kentucky Fiduciary Income Tax Return. This automatic extension request must be filed with the Department of Revenue by the original due date of the return along with any payment due of the estimated tax liability for the year.

To access form 740-EXT, from the main menu of the Kentucky return, select Extension. This form cannot be e-filed and will need to be mailed.

Maine allows an automatic six-month extension of time to file. A separate extension request form isn't required. Any extension granted is for time to file and does NOT extend time to pay.

If tax is due, the entity must pay at least 90% of that amount by the original filing deadline, and the remaining balance must be remitted with the return by the extended due date to avoid the failure-to-pay penalty. Interest will be charged on any tax paid after the original filing deadline.

Maine allows an automatic six-month extension of time to file if a federal extension has been granted. If any pass-through entity withholding is due, however, that amount must be paid by March 15.

Maine allows an automatic six-month extension of time to file. A separate extension request form isn't required. Any extension granted is for time to file and does NOT extend time to pay.

If tax is due, the entity must pay at least 90% of that amount by the original filing deadline, and the remaining balance must be remitted with the return by the extended due date to avoid the failure-to-pay penalty. Interest will be charged on any tax paid after the original filing deadline.

A corporation must submit Form 500E - Maryland Application for Extension to File Corporation Income Tax Return. Maryland law provides for an extension of time to file, but in no case can an extension be granted for more than seven months beyond the original due date.

To access Form 500E, from the main menu of the Maryland return, select Extension (Form 500E). This form can be e-filed.

An S-Corporation must submit Form 510E - Maryland Application for Extension to File Pass-Through Entity Income Tax Return. Maryland law provides an extension of time to file, but in no case can an extension be granted for more than seven months beyond the original due date.

To access Form 510E, from the main menu of the Maryland return, select Miscellaneous Forms and Schedules > Extension (Form 510E). This form can be e-filed.

A Partnership must submit Form 510E - Maryland Application for Extension to File Pass-Through Entity Income Tax Return. Maryland law provides an extension of time to file, but in no case can an extension be granted for more than seven months beyond the original due date.

To access Form 510E, from the main menu of the Maryland return, select Miscellaneous Forms and Schedules > Extension (Form 510E). This form can be e-filed.

A Fiduciary must use Form 504E to receive an automatic six-month extension to file Form 504. Form 504 may be filed at any time before the end of the extension period. Remember, Form 504E does not extend the time to pay taxes. If the amount due is not paid by the regular due date, taxpayer will owe interest and be subject to a penalty.

To access Form 504E, from the main menu of the Maryland return, select Extension to File (Form 504E). E-file for this form is currently not supported.

A Corporation will be granted a seven month extension of time to file if they have paid the greater of (a) the minimum corporate excise, or (b) 50% of the total amount of tax ultimately due. Payment can be made at MassTaxConnect or with Form 355-7004 - Corporate Extension Payment Worksheet and Voucher.

To access Form 355-7004, from the main menu of the Massachusetts return, select Miscellaneous Forms and Schedules > Form 355-7004 - Corporate Extension. This return IS supported for e-file.

S-Corporations included in a combined group will be granted a six month extension of time to file if they have paid the greater of (a) the minimum corporate excise, or (b) 50% of the total amount of tax ultimately due. Payment can be made at MassTaxConnect or with Form 355-7004 - Corporate Extension Payment Worksheet and Voucher.

To access Form 355-7004, from the main menu of the Massachusetts return, select Miscellaneous Forms and Schedules > Form 355-7004 - Corporate Extension. This return IS supported for e-file.

Massachusetts grants an automatic six-month extension to file Form 3 as
long as at least 80% of the total amount of tax ultimately due on or before the due date prescribed for payment of the tax has been paid. Otherwise, the extension request is void and a penalty of $5 per day may be imposed for failure to file on time. For more information, see Technical Information Release 16-10.

Massachusetts grants an automatic six-month extension to file Form 2 as
long as at least 80% of the total amount of tax ultimately due on or before the due date prescribed for payment of the tax has been paid. Otherwise, the extension request is void and a penalty of $5 per day may be imposed for failure to file on time. For more information, see Technical Information Release 16-10.

An extension of time to file the federal return automatically extends time to file the Michigan return. If taxpayer needs to file extension for Michigan separate from Federal, the taxpayer should file Form 4 - Application for Extension of Time to File Michigan Tax Returns. To access this form, from the main menu of the Michigan return, select Additional Forms > Form 4 - Extension of Time to File. This form is NOT supported for e-file and must be mailed.

Any extension granted is for time to file and does NOT extend time to pay.

Fiduciary filers should file Form 4 - Application for Extension of Time to File Michigan Tax Returns. To access this form, from the main menu of the Michigan return, select Form 4 - Extension of Time to File. This form is NOT supported for e-file and must be mailed.

Any extension granted is for time to file and does NOT extend time to pay.

Minnesota allows an automatic seven-month extension without written request. If the IRS grants an extension of time to file the federal return that is longer than the Minnesota automatic seven-month extension, the state filing due date is extended to the federal due date.

Any extension granted is for time to file and does NOT extend time to pay.

Minnesota allows an automatic six-month extension without written request. If the IRS grants an extension of time to file the federal return beyond Minnesota’s automatic six-month extension, the federal extended filing due date also applies to the Minnesota return.

Any extension granted is for time to file and does NOT extend time to pay.

Minnesota allows an automatic six-month extension without written request. If the IRS grants an extension of time to file the federal return beyond Minnesota’s automatic six-month extension, the federal extended filing due date also applies to the Minnesota return.

Any extension granted is for time to file and does NOT extend time to pay.

Minnesota allows an automatic six-month extension without written request. If the IRS grants an extension of time to file the federal return beyond Minnesota’s automatic six-month extension, the federal extended filing due date also applies to the Minnesota return.

Any extension granted is for time to file and does NOT extend time to pay.

If no tax is due, Mississippi recognizes a valid federal extension. If a payment is needed file Form 83-180, Application for Automatic Six-Month Extension for Corporate Income and Franchise Tax Return, to request an automatic six-month extension. To access this form, from the main menu of the Mississippi return, select Extension Form (83-180). This form IS supported for e-file.

Any extension granted is for time to file and does NOT extend time to pay.

If no tax is due, Mississippi recognizes a valid federal extension. If a payment is needed file Form 83-180, Application for Automatic Six-Month Extension for Corporate Income and Franchise Tax Return, to request an automatic six-month extension. To access this form, from the main menu of the Mississippi return, select Extension Form (83-180). This form IS supported for e-file.

Any extension granted is for time to file and does NOT extend time to pay.

If the taxpayer will receive a refund or will not owe any additional tax, Mississippi will allow the taxpayer the same time to file their return as allowed by federal. However, if additional taxes are owed, the taxpayer must remit the tax due with Form 80-106, Individual / Fiduciary Income Tax Voucher on or before the due date of the return.

Any extension granted is for time to file and does NOT extend time to pay.

Missouri allows an automatic extension to any Corporation that has a valid federal extension for the same period as the federal extension. File a Form MO-7004, Application for Extension of Time to File, if (a) tax is due, (b) the corporation does not file a federal extension, or (c) the corporation requires a Missouri extension beyond the federal automatic extension period. To access this form, from the main menu of the Missouri return, select Extension of Time to File (MO-7004). This form is NOT supported for e-file.

Any extension granted is for time to file and does NOT extend time to pay.

Missouri allows an automatic extension to any S Corporation that has a valid federal extension for the same period as the federal extension. File a Form MO-7004, Application for Extension of Time to File, if (a) tax is due, (b) the corporation does not file a federal extension, or (c) the corporation requires a Missouri extension beyond the federal automatic extension period. To access this form, from the main menu of the Missouri return, select Extension of Time to File (MO-7004). This form is NOT supported for e-file.

Any extension granted is for time to file and does NOT extend time to pay.

Missouri allows an automatic five-month extension to a Partnership that has a valid federal extension. If tax is due or a Federal extension has not been filed, submit Form MO-60, Application for Extension of Time to File. To access this form, from the main menu of the Missouri return, select Missouri Extension of Time to File. This form is NOT supported for e-file.

Any extension granted is for time to file and does NOT extend time to pay.

Missouri allows an automatic five-month extension to Fiduciary filers that has a valid federal extension. If tax is due or a Federal extension has not been filed, submit Form MO-60, Application for Extension of Time to File. To access this form, from the main menu of the Missouri return, select Missouri Extension of Time to File. This form is NOT supported for e-file.

Montana allows an automatic six-month extension without written request. An extension of time to file is NOT an extension of time to pay.

Montana allows an automatic six-month extension without written request. An extension of time to file is NOT an extension of time to pay.

Montana allows an automatic five-month extension without written request. An extension of time to file is NOT an extension of time to pay.

Montana allows an automatic six-month extension without written request. An extension of time to file is NOT an extension of time to pay.

If a federal extension is granted, Nebraska grants an automatic extension of time to file Form 1120N equal to the federal extension. To request an extension with payment but without having requested a federal extension, file Form 7004N - Application for Automatic Extension of Time to File on or before the due date of the return. If a federal extension was granted, an additional month can be requested by filing Form 7004N on or before the date the federal extension expires.

If a federal extension is granted, Nebraska grants an automatic extension of time to file Form 1120SN equal to the federal extension. To request an extension with payment but without having requested a federal extension, file Form 7004N - Application for Automatic Extension of Time to File on or before the due date of the return. If a federal extension was granted, an additional month can be requested by filing Form 7004N on or before the date the federal extension expires.

If a federal extension is granted, Nebraska grants an automatic extension of time to file Form 1065N equal to the federal extension. To request an extension with payment but without having requested a federal extension, file Form 7004N - Application for Automatic Extension of Time to File on or before the due date of the return. Partnership extensions cannot be extended further beyond the original amount of time extended.

If a federal extension is granted, Nebraska grants an automatic extension of six months to file Form 1041N. To request an extension with payment but without having requested a federal extension, file Form 7004N - Application for Automatic Extension of Time to File on or before the due date of the return. Fiduciary extensions cannot be extended further beyond the original amount of time extended.

A New Jersey business extension may be requested if a tentative return, form CBT-200-T, and a tax payment of the total amount due, are timely and properly filed.

An extension granted is for time to file and does NOT extend time to pay.

If a five-month extension is obtained for filing Federal Form 1065, then an automatic five-month extension is granted for submitting Form NJ-1065. A copy of the application for Federal extension, Federal Form 7004, must be filed with your New Jersey return. In addition, any partnership that has a filing fee due must file Form PART-200-T, "Partnership Application for Extension of Time to File NJ-1065". The applicable payment must accompany this form. Form PART-200-T must be postmarked on or before the original due date for the return. A five-month extension of time to file the Form NJ-1065 New Jersey Partnership Return, may be granted if at least 80% of the total fee reported on the Form NJ-1065 when filed is paid in the form of an installment payment or other payment made by the original due date.

An extension granted is for time to file and does NOT extend time to pay.

An application for an extension of time to file is accepted only if at least 80% of the tax liability from Form NJ-1041 when filed is paid in the form of withholdings, estimated, or other payments by the original due date, AND either a copy of the federal Application for Automatic Extension is enclosed with the final return and the box at the top of Form NJ-1041 is checked, or a request is filed for a 5½ month extension on Form NJ-630, Application for Extension of Time to File New Jersey Gross Income Tax Return, by the original due date of the return.

If a federal extension is filed, Form NJ-630 must still be filed by the original due date if taxpayers are required to make a payment to satisfy the 80% requirement.

An extension granted is for time to file and does NOT extend time to pay.

A corporation can request a six-month extension of time to file using Form CT-5, Request for Six-Month Extension to File and paying the estimated franchise tax and MTA surcharge on or before the original due date of the return. Form CT-5.1, Request for Additional Six-Month Extension of Time to File can subsequently be filed to request one or two additional three-month extensions. Extension of time to file does not extend time to pay tax, and interest will be calculated on any underpayment of tax. Penalty will be also assessed if the extension request is invalid.

An S-corporation can request a six-month extension of time to file using Form CT-5.4, Request for Six-Month Extension to File New York S Corporation Franchise Tax
Return and paying the estimated franchise tax on or before the original due date of the return. This is the maximum amount of extension time that will be granted. Extension of time to file does not extend time to pay tax, and interest will be calculated on any underpayment of tax. Penalty will be also assessed if the extension request is invalid.

A partnership can request an automatic six-month extension of time to file using Form IT-370-PF, Application for Automatic Extension of Time to File for Partnerships and Fiduciaries on or before the original due date of the return.

An estate or trust can request an automatic five and one-half month extension of time to file using Form IT-370-PF, Application for Automatic Extension of Time to File for Partnerships and Fiduciaries on or before the original due date of the return and pays the tax the estate or trust owes. Form IT-370-PF only extends the deadline for filing Form IT-205. It does not extend the deadline for filing Form IT-205-T, Allocation of Estimated Tax to Beneficiaries.

An automatic six month extension of time to file can be obtained by filing Form CD-419, Application for Extension: Franchise and Corporate Income Tax by the original due date of the return. Without a valid extension, a return filed after the statutory due date will be delinquent and subject to interest and all applicable penalties provided by law. The extension application can also be filed online at the NC DOR website here.

Extension of time to file does not extend time to pay franchise and income tax due. Payment of taxes due isn't required with the extension, however interest and penalty will accrue on any taxes not paid by the original due date.

An automatic six month extension of time to file can be obtained by filing Form CD-419, Application for Extension: Franchise and Corporate Income Tax by the original due date of the return. Without a valid extension, a return filed after the statutory due date will be delinquent and subject to interest and all applicable penalties provided by law. The extension application can also be filed online at the NC DOR website here.

Extension of time to file does not extend time to pay franchise and income tax due. Payment of taxes due isn't required with the extension, however interest and penalty will accrue on any taxes not paid by the original due date.

An automatic six month extension of time to file can be obtained by filing Form D-410P, Application for Extension for Filing Partnership, Estate, or Trust Tax Return by the original due date of the return. The return must be filed on or before the end of the extension period to avoid the late filing penalty.

If a return's filing deadline has been extended, and the tax paid by the due date of the return is less than 90% of the total amount of tax due, a 10% penalty will be applied to the unpaid tax. Further penalty can be avoided by paying the balance of the tax due in full when filing the return.

An automatic six month extension of time to file can be obtained by filing Form D-410P, Application for Extension for Filing Partnership, Estate, or Trust Tax Return by the original due date of the return. The return must be filed on or before the end of the extension period to avoid the late filing penalty.

If a return's filing deadline has been extended, and the tax paid by the due date of the return is less than 90% of the total amount of tax due, a 10% penalty will be applied to the unpaid tax. Further penalty can be avoided by paying the balance of the tax due in full when filing the return.

An extension of time to file a federal return is automatically accepted by North Dakota as an extension of time to file the state return. For Corporate returns on Form 40, the state extension is for one month after the due date of the automatic federal extension. To avoid the return being considered delinquent, it must be marked as extended. From the main menu of the North Dakota 1120 menu, select Heading Information > Is An Extension Attached.

If a federal extension is not obtained, or if an extension of time beyond the time period covered by a federal extension is needed, a North Dakota extension may be obtained by completing and filing North Dakota Form 101 prior to the due date of the return.

If an extension of time to file the federal return is obtained, it is automatically accepted as an extension of time to file the North Dakota return. If this applies, a separate North Dakota extension does not have to be applied for, nor does the Office of State Tax Commissioner have to be notified that a federal extension has been obtained prior to filing the North Dakota return. The extended due date for North Dakota purposes is the same as the federal extended due date.

If a federal extension is not obtained, but additional time is needed to complete and file the North Dakota return, a separate North Dakota extension may be applied for by filing Form 101. This is not an automatic extension—there must be good cause to request a North Dakota extension. Form 101 must be postmarked on or before the due date of the North Dakota return. Notification of whether the extension is accepted or rejected will be provided by the Office of State Tax Commissioner.

If an extension of time to file the federal return is obtained, it is automatically accepted as an extension of time to file the North Dakota return. If this applies, a separate North Dakota extension does not have to be applied for, nor does the Office of State Tax Commissioner have to be notified that a federal extension has been obtained prior to filing the North Dakota return. The extended due date for North Dakota purposes is the same as the federal extended due date.

If a federal extension is not obtained, but additional time is needed to complete and file the North Dakota return, a separate North Dakota extension may be applied for by filing Form 101. This is not an automatic extension—there must be good cause to request a North Dakota extension. Form 101 must be postmarked on or before the due date of the North Dakota return. Notification of whether the extension is accepted or rejected will be provided by the Office of State Tax Commissioner.

If an extension of time to file the federal return is obtained, it is automatically accepted as an extension of time to file the North Dakota return. If this applies, a separate North Dakota extension does not have to be applied for, nor does the Office of State Tax Commissioner have to be notified that a federal extension has been obtained prior to filing the North Dakota return. The extended due date for North Dakota purposes is the same as the federal extended due date.

If a federal extension is not obtained, but additional time is needed to complete and file the North Dakota return, a separate North Dakota extension may be applied for by filing Form 101. This is not an automatic extension—there must be good cause to request a North Dakota extension. Form 101 must be postmarked on or before the due date of the North Dakota return. Notification of whether the extension is accepted or rejected will be provided by the Office of State Tax Commissioner.

A valid extension of time in which to file the federal return automatically extends the due date of the Oklahoma return if no Oklahoma liability is owed. If the federal return is not extended, or an Oklahoma liability is owed, an extension of time to file the Oklahoma return can be granted on Form 504-I. 90% of the tax liability must be paid by the original due date of the return to avoid penalty charges for late payment. Interest will be charged from the original due date of the return. The maximum extension time is six months.

A valid extension of time in which to file the federal return automatically extends the due date of the Oklahoma return if no Oklahoma liability is owed. If the federal return is not extended, or an Oklahoma liability is owed, an extension of time to file the Oklahoma return may be granted on Form 504-C. The maximum extension time is six months.

A valid extension of time in which to file the federal return automatically extends the due date of the Oklahoma return. Otherwise, file Form 504-C to extend the time to file the Oklahoma return by six months.

A valid extension of time in which to file the federal return automatically extends the due date of the Oklahoma return if no Oklahoma liability is owed. If the federal return is not extended, or an Oklahoma liability is owed, an extension of time to file the Oklahoma return can be granted on Form 504-C. At least 90% of the tax liability must be paid by the original due date for the return to avoid penalty charges for late payment. The maximum extension time is six months.

Corporations that have obtained a federal extension by filing Form 7004 with the IRS are also extended six months to file their Oregon return, and the OR-20 can be e-filed on extension.

However, a corporation that is seeking to extend filing only the Oregon tax return must complete the Federal Form 7004 by hand, write "For Oregon Only" at the top of the form, and include the form with the Oregon return when it is filed. Since the state of Oregon does not support PDF attachments to e-filed returns, the Oregon return cannot be e-filed.

Irrespective of whether the Federal return has been filed on extension or not, to indicate in TaxSlayer Pro that the Oregon return has an extension attached, from the OR-20 main menu select Heading Information > An Extension is attached.

Any extension of time to file the Oregon return does not extend the time to pay any tax due by the original due date of the return. Payment can be made online or by mail with Form OR-20-V by the original due date of the return.

Partnerships that have obtained a federal extension by filing Form 7004 with the IRS are extended five months to file their Oregon return. To file an Oregon only extension, use voucher Form OR-65-V. Check the extension box on the voucher and send it in by the original due date of the return, with payment if necessary.

An extension to file does not mean more time to pay. To pay the $150 minimum tax, check the extension box on voucher Form OR-65-V and send the voucher and payment by the due date. The maximum extended due date is September 15 for calendar tax year partnerships.

Estates and trusts that have obtained a federal extension by filing Form 7004 with the Internal Revenue Service are also extended five and a half months to file their Oregon return. To indicate the return is being filed on extension in the program, from the main menu of the OR-41 select Heading Information > Is an extension attached.

To file an Oregon only extension, use voucher Form OR-41-V. Check the extension box on the voucher and send it in by the original due date of the return, with payment if necessary.

An extension to file does not mean more time to pay. Full payment is due on the due date of the return. Penalty accrues on the tax balance unpaid by the return due date, but for a return on extension the penalty can be avoided if the entity:

• Pays at least 90% of the tax due by the original due date of the return; and
• Pays the balance of tax and interest when the return is filed within the extension period; and
• Pays any interest due either when the return is filed or within 30 days of DOR billing.

Corporations that have obtained a federal extension by filing Form 7004 with the Internal Revenue Service will be granted an automatic extension to file PA Corporate Net Income Tax Report, RCT-101. Corporate taxpayers granted a federal extension must indicate this on the tax return by selecting from the main menu of the Pennsylvania return select Heading Information > Federal Extension Granted.

A Corporation that is only seeking to extend the filing of the Pennsylvania tax return can request a 60-day extension to file the PA Corporate Net Income Tax Report, RCT-101 by filing the Annual Extension Request, REV-853 electronically by the due date of the original return. To access REV-853 from the main menu of the Pennsylvania return select Supplemental Forms > Extension Request. This form can be e-filed.

Partnerships and S Corporations that have obtained a federal extension by filing Form 7004 with the Internal Revenue Service are also extended five months to file their Pennsylvania return as long as they do not owe any non-resident withholding tax on the PA-20S/PA-65 Information Return. An entity that is only seeking to extend the filing of the Pennsylvania tax return or needs to submit a payment must file REV-276 Application for Extension of Time to File by the original due date. To access Form REV-276, from the main menu of the Pennsylvania return select PA Extension of Time to File. This form cannot be e-filed and must be mailed to the address on the form.

Any extension of time to file the Pennsylvania return does not extend the time to pay any tax due by the original due date of the return. If the entity receiving an extension of the Pennsylvania return due date (either by extending their Federal return or by filing Form REV-276) needs to make a payment, it should be submitted on Form REV-276 and mailed to the address on the form.

Estates or trusts that have obtained a federal extension by filing Form 7004 with the Internal Revenue Service are also extended five and a half months to file their Pennsylvania return as long as they do not owe any income tax or non-resident withholding tax on the PA-41 Fiduciary Income Tax Return. If the estate or trust owes income tax or nonresident withholding tax with the PA-41, the estate or trust must timely file REV-276, Application for Extension of Time to File, along with payment of the tax due, either by check (if filing paper) or electronic debit (if e-filing). Estates or trusts that did not file a federal extension need to timely file Form REV-276. This form cannot be e-filed and must be mailed to the address on the form.

A federal extension obtained by filing Form 7004 with the IRS does not automatically extend the time to file the Rhode Island return. The Rhode Island return due date can be extended by filing Form RI-7004 by the due date of the original return, or by paying the amount as calculated on the extension request at the Rhode Island Business Tax Filings website here.

The extension time is six months except for filers whose fiscal year ends June 30, in which case the extension is for seven months.

Form RI-7004 is on the main menu of the Rhode Island C Corp return. This form cannot be e-filed and must be mailed to the address on the form.

Any extension of time to file the Rhode Island return does not extend the time to pay any tax due by the original due date of the return. Payment can be made online at the Rhode Island Business Tax Filings website, in which case the extension request does not need to be submitted separately on Form RI-7004. Otherwise, payment can be remitted with the extension request at the time it is filed.

A federal extension obtained by filing Form 7004 with the IRS does not automatically extend the time to file the Rhode Island return. The Rhode Island return due date can be extended by filing Form RI-7004 by the due date of the original return, or by paying the amount as calculated on the extension request at the Rhode Island Business Tax Filings website here.

The extension time is six months except for filers whose fiscal year ends June 30, in which case the extension is for seven months.

Form RI-7004 is on the main menu of the Rhode Island S Corp, and Partnership returns. This form cannot be e-filed and must be mailed to the address on the form.

Any extension of time to file the Rhode Island return does not extend the time to pay any tax due by the original due date of the return. Payment can be made online at the Rhode Island Business Tax Filings website, in which case the extension request does not need to be submitted separately on Form RI-7004. Otherwise, payment can be remitted with the extension request at the time it is filed.

The filing date for Rhode Island fiduciary returns cannot be extended.

Corporation - The federal extension will be accepted as a South Carolina extension if the corporate return is received within the time as extended by the IRS. The corporation can also file Form SC1120-T, Application for Automatic Extension of Time to File Corporation Tax Return.

Consolidated Returns: Corporations filing a consolidated return should file a single South Carolina extension. A federal extension will be accepted. Check the box on the tax return if you filed a federal or state extension.

To access Form SC1120-T, from the main menu of the South Carolina return select Additional Forms and Schedules > Tentative Corporation Tax Return and Extension. This form cannot be e-filed and must be mailed to the address on the form.

The federal extension will be accepted as a South Carolina extension if the corporate return is received within the time as extended by the IRS. The corporation can also file Form SC1120-T, Application for Automatic Extension of Time to File Corporation Tax Return.

Consolidated Returns: Corporations filing a consolidated return should file a single South Carolina extension. A federal extension will be accepted. Check the box on the tax return if you filed a federal or state extension.

To access Form SC1120-T, from the main menu of the South Carolina return select Additional Forms and Schedules > SC1120-T. This form cannot be e-filed and must be mailed to the address on the form.

The due date can be extended by filing an SC8736 Request for Extension of Time to File South Carolina Return for Fiduciary and Partnership. The SCDOR will also accept a federal Form 7004 marked for South Carolina purposes. The request for extension automatically extends the filing due date of the return for six months.

An entity may request an extension of time for up to 5-½ months to file a fiduciary tax return. Use Form SC8736 to request an extension of time to file.

An automatic extension of time to file is granted until 6 months after the due date for the corporation income tax return. If the Utah Corporation Franchise and Income Tax Return, Form TC-20 is filed within the automatic extension period, but less than 90% of the tax liability was paid by the original due date, an extension penalty will apply.

If the taxpayer is filing the return after the original due date but needs to make an Extension Payment, this payment should be submitted on Form TC-559 - Corporation/Partnership Payment Coupon and mailed to the address on the form. To access the Extension Payment Form TC-559, from the main menu of the Utah Corporation return select Heading Information > Other Categories > File an Extension (TF-559), select 'YES' and enter the amount of the payment to be made.

An automatic extension of time to file is granted until 6 months after the due date for the corporation income tax return. If the Utah Corporation Franchise and Income Tax Return, Form TC-20 is filed within the automatic extension period, but less than 90% of the tax liability was paid by the original due date, an extension penalty will apply.

If the taxpayer is filing the return after the original due date but needs to make an Extension Payment, this payment should be submitted on Form TC-559 - Corporation/Partnership Payment Coupon and mailed to the address on the form. To access the Extension Payment Form TC-559, from the main menu of the Utah Corporation return select Heading Information > Other Categories > File an Extension (TF-559), select 'YES' and enter the amount of the payment to be made.

An automatic extension of time to file is granted until 6 months after the due date for the partnership income tax return. If the Utah Corporation Franchise and Income Tax Return, Form TC-20 is filed within the automatic extension period, but less than 90% of the tax liability was paid by the original due date, an extension penalty will apply.

If the taxpayer is filing the return after the original due date but needs to make an Extension Payment, this payment should be submitted on Form TC-559 - Corporation/Partnership Payment Coupon and mailed to the address on the form. To access the Extension Payment Form TC-559, from the main menu of the Utah Corporation return select Heading Information > Other Categories > File an Extension (TF-559), select 'YES' and enter the amount of the payment to be made.

An automatic extension of time to file is granted until 6 months after the due date for the corporation income tax return. If the Utah Corporation Franchise and Income Tax Return, Form TC-20 is filed within the automatic extension period, but less than 90% of the tax liability was paid by the original due date, an extension penalty will apply.

If the taxpayer is filing the return after the original due date but needs to make an Extension Payment, this payment should be submitted on Form TC-559 - Corporation/Partnership Payment Coupon and mailed to the address on the form. To access the Extension Payment Form TC-559, from the main menu of the Utah Corporation return select Heading Information > Other Categories > File an Extension (TF-559), select 'YES' and enter the amount of the payment to be made.

Entities that have obtained a federal extension are allowed to file their Vermont return 30 days after the extended due date for the federal return. These entities must file Form BA-403, Application for Extension of Time to File Vermont Corporate/Business Income Tax Return, by the due date of the original return. In TaxSlayer Pro, Form BA-403 can be found in the main menu of the Vermont return. This form cannot be e-filed and must be mailed. The extension can also be requested online at MyVTax.

Entities that have obtained a federal extension are allowed to file their Vermont return 30 days after the extended due date for the federal return. These entities must file Form BA-403, Application for Extension of Time to File Vermont Corporate/Business Income Tax Return, by the due date of the original return. In TaxSlayer Pro, Form BA-403 can be found in the main menu of the Vermont return. This form cannot be e-filed and must be mailed. The extension can also be requested online at MyVTax.

A fiduciary is allowed to file a Vermont income tax return up to 60 days after the original due date without an extension. However, if the fiduciary files the return after 60 days without obtaining an extension, the estate is subject to a late filing penalty even if there is no tax due or a refund on the late return. A fiduciary return can be extended for five and a half months by filing Form FIT-168, Application for Extension of Time to File Vermont Fiduciary Income Tax Return, by the original due date for filing the fiduciary income tax return. In TaxSlayer Pro, Form FIT-168 can be found by selecting from the main menu of the Vermont return Additional Forms and Schedules > Extension of Time to File. The extension can also be requested online at MyVTax.

An automatic extension of time to file is granted until 6 months after the due date for the corporation income tax return or 30 days after the extended date for filing the federal return, whichever is later. If Form 500 is filed within the automatic extension period, but less than 90% of the tax liability was paid by the original due date, an extension penalty will apply.

An automatic 6-month filing extension is allowed for pass-through entities filing on Form 502. No application for extension is required. To avoid a late filing penalty, Form 502 must be filed no later than 6 months from the original due date on the return which is October 15 for calendar year filers. This extension of time does not extend any withholding tax payment that is due by the original due date of the return.

An automatic 6-month filing extension is allowed for fiduciary income tax filers provided the return is filed within 6 months of the original due date of the return. At least 90% of the fiduciary income tax must be paid by the original due date or the fiduciary may be subject to an extension penalty of 2% per month on the balance of tax due on the return.

Any extension allowed by the IRS for filing the federal return automatically extends the West Virginia due date of Form CNF-120 to the same extended due date. If the Corporation is only seeking to extend the filing of the West Virginia return, Form CNF-120EXT - West Virginia Extension Corporation Net Income Tax Return should be filed. This form is not included in TaxSlayer Pro and is not supported for electronic filing.

Additionally, if tax is due, the separately-filed Form CNF-120EXT should be accompanied by a tentative Form CNF-120 along with payment. See the instructions with form CNF-120EXT.

Any extension allowed by the IRS for filing the federal return automatically extends the West Virginia due date of Form SPF-100 to the same extended due date. If the entity is only seeking to extend the filing of the West Virginia return, Form SPF-100EXT - Extension of Time to File Information Return should be filed. This form is included in TaxSlayer Pro but is not supported for electronic filing.

Additionally, if Business Franchise Tax or Nonresident Withholding Tax is due, payment should accompany Form SPF-120EXT to avoid interest. See the instructions with form SPF-120EXT.

Any extension allowed by the IRS for filing of the fiduciary federal return automatically extends the due date of IT-141 to the same extended due date. If the estate, trust, or QFT is only seeking to extend the filing of the West Virginia return and/or that expects to owe income tax and/or non-resident withholding tax (except for QFTs, which aren't required to pay the non-resident withholding tax) must file Form IT-141EXT, Extension of Time to File on or before the due date of the return. This form is included in TaxSlayer Pro but is not supported for electronic filing.

An extension of time to file does not extend the time to pay. To avoid interest and additions to tax for late payment, make a tentative payment on Form IT-141EXT.

Any extension allowed by the IRS for filing the federal return automatically extends the Wisconsin due date of Form 4 to 30 days after the federal extended due date of October 15.

2018 returns can also be filed on extension due to a federal- or state-declared disaster. See here for more information.

Any extension allowed by the IRS for filing the federal return automatically extends the Wisconsin due date of Form 5S to 30 days after the federal extended due date of September 15. Additionally, the due date of Form 5S can be extended automatically without filing a federal extension.

2018 returns can also be filed on extension due to a federal- or state-declared disaster. See here for more information.

Any extension allowed by the IRS for filing the partnership’s federal return automatically extends the due date of Form 1CNP to the same extended due date of September 15.

2018 returns can also be filed on extension due to a federal- or state-declared disaster. See here for more information.

Any extension allowed by the IRS for filing of the fiduciary federal return automatically extends the due date of Form 2 to the same extended due date of September 30.

If a federal extension request has not been filed but a Wisconsin extension is desired:

• Estimate the Wisconsin income tax and pay the estimate by the due date using Form 1-ES, and
• Attach a statement to Form 2 indicating which federal extension provision is being used, or attach a copy of the federal extension application form with only the name, address, and signature areas completed.

No extension is allowed if the estimated tax is not reasonable.