State Business Tax Extensions - All States
Quick answer
A federal Form 7004 extends your federal return only. A state tax extension is separate, and each state sets its own rules: 36 states accept your federal extension or extend automatically, 10 states and DC need their own state form and 4 states have no business income tax return.
Find your state below. Each row links to the state's own page, and the state's rules control.
How state tax extensions work for businesses
- Uses your federal extension: file federal Form 7004 on time, and the state follows it. Many of these states want a copy attached to the state return.
- Automatic, no state form: the state grants the extension without a request, though some require a payment by the original due date.
- Needs its own state form: file the state's extension form or online request by the state due date, even if you filed Form 7004.
- No business income tax return: the state doesn't tax business income, though it may have another business tax.
In almost every state, an extension to file is not an extension to pay. Pay what you owe the state by its original due date.
| State | Extension | What to do |
|---|---|---|
| Alabama | Uses your federal extension | Alabama follows your federal extension: C corporations automatically get one extra month past the federal due date, including any federal extension, and partnerships and S corporations get an extension matching the federal one. Submit a copy of your federal Form 7004 with the Alabama return and pay the tax by the original due date. Length: C corporations: one additional month beyond the federal due date, including any federal extension (tax years beginning on or after January 1, 2021). Partnerships and S corporations: consistent with the federal extension. State forms: None |
| Alaska | Uses your federal extension | Alaska corporate returns are due 30 days after the federal due date, and a federal extension automatically extends the Alaska due date to 30 days after the federal extended due date. No separate Alaska extension form is needed, but tax must be paid by the original payment date. Length: To 30 days after the federal extended due date State forms: None We couldn't fully confirm this on the state's own page. Check the link before you rely on it. |
| Arizona | Uses your federal extension | Arizona accepts a valid federal extension for the same period it covers, so filing Form 7004 also extends your Arizona return; check the extension box on the Arizona return. If you have no federal extension, or want to pay by check, file Arizona Form 120/165EXT by the original due date. Length: C corporations: up to 7 months (tax years beginning after December 31, 2020). S corporations and partnerships: 6 months. State forms: 120/165EXT We couldn't fully confirm this on the state's own page. Check the link before you rely on it. |
| Arkansas | Uses your federal extension | If you request a federal extension, Arkansas grants an extension to the federal extended due date plus one month; just check the federal extension box on the Arkansas return, no copy of Form 7004 is required. Use Form AR1155 only if you need an Arkansas-only extension or an extra 60 days. Length: Federal extended due date plus one month (Act 629 of 2021); AR1155 can add 60 days beyond the federal extended due date for good cause State forms: AR1155 |
| California | Automatic, no state form | California grants an automatic extension with no form to file: 7 months for C corporations and 6 months for S corporations. Pay any tax owed by the original due date using FTB 3539 (corporations), FTB 3538 (partnerships) or FTB 3537 (LLCs), or pay online. Length: C corporations: 7 months; S corporations: 6 months; LLCs classified as partnerships: 7 months (2025 FTB 3537 instructions) State forms: FTB 3539, FTB 3538, FTB 3537 |
| Colorado | Automatic, no state form | Colorado gives an automatic six-month extension to file with no request needed. Pay at least 90 percent of the tax by the original due date, using DR 0158-C (C corporations) or DR 0158-N (partnerships and S corporations) or an online payment. Length: Six months State forms: DR 0158-C, DR 0158-N |
| Connecticut | Needs its own state form | Connecticut requires its own extension request, filed electronically: Form CT-1120 EXT for corporations and Form CT-1065/CT-1120SI EXT for partnerships and S corporations. If you already filed federal Form 7004, you do not need to give a reason, but you must still file the Connecticut form and pay any tax due with it. Length: Corporations: six months (seven months for June 30 year-end filers). Pass-through entities: six months. State forms: CT-1120 EXT, CT-1065/CT-1120SI EXT |
| Delaware | Uses your federal extension | A federal extension automatically extends the Delaware corporate due date; attach a copy of the federal extension to the Delaware return. To pay tax with an extension or request a Delaware extension, use Form 1100T-EXT (corporations), 1100P-EXT (S corporations) or PRT-EXT (partnerships). State forms: 1100T-EXT, 1100P-EXT, PRT-EXT We couldn't fully confirm this on the state's own page. Check the link before you rely on it. |
| District of Columbia | Needs its own state form | DC does not accept the federal extension; you must file a DC extension form by the original due date: FR-120 for corporations, FR-130 for unincorporated businesses, or FR-165 for partnerships. Pay any tax due with the request. Length: Six months (seven months for combined reporting filers on FR-120) State forms: FR-120, FR-130, FR-165 |
| Florida | Needs its own state form | A federal extension does not extend your Florida return. File Florida Form F-7004 with your tentative tax payment by the original due date, even if you already filed federal Form 7004. Length: Six months (seven months for June 30 year-end filers) State forms: F-7004 |
| Georgia | Uses your federal extension | If you get the automatic federal extension, you do not need to apply for a Georgia extension; attach a copy of the federal extension to the Georgia return and check the extension box. Pay any tax due by the original due date with Form IT-560C, and use Form IT-303 only if you have no federal extension. Length: Corporations: seven months (2025 IT-611 booklet). Partnerships: six months (2025 IT-711 booklet). State forms: IT-560C, IT-303 |
| Hawaii | Automatic, no state form | Hawaii grants an automatic extension to file business returns without an application, but it does not extend the time to pay. Pay any tax due by the original due date (the 20th day of the fourth month after year end) with Form N-201V or online; federal Form 7004 is not a substitute. Length: Six months (per Department of Taxation guidance; confirm in current N-30/N-20 instructions) State forms: N-201V We couldn't fully confirm this on the state's own page. Check the link before you rely on it. |
| Idaho | Automatic, no state form | Idaho gives businesses up to six extra months to file with no written request, but only if you prepay at least 80 percent of the current year's tax or 100 percent of last year's tax by the original due date. Use Form 41ES or pay online for the prepayment. Length: Up to six months from the original due date State forms: 41ES |
| Illinois | Automatic, no state form | Illinois automatically grants an extension to file, whether or not you request it, and no form is required: seven months for corporations and six months for partnerships. Pay any tax owed by the original due date to avoid penalties and interest. Length: Corporations and S corporations: seven months; partnerships: six months State forms: None We couldn't fully confirm this on the state's own page. Check the link before you rely on it. |
| Indiana | Uses your federal extension | Indiana recognizes the federal extension, so you do not need a separate Indiana request if you have one; attach a copy of Form 7004 to the Indiana return and check the extension box. Without a federal extension, request one through INTIME or by letter, and pay any tax due by the original due date (corporations can use Form IT-6). Length: Returns filed within one month after the federal extended due date are treated as timely (30 days in some IT-65 booklets) State forms: IT-6 |
| Iowa | Automatic, no state form | Iowa grants an automatic six-month extension with no form, as long as at least 90 percent of the correct tax is paid by the original due date (partnerships and S corporations that owe no Iowa tax qualify automatically). Pay online through GovConnectIowa or with the IA 1120V voucher. Length: Six months State forms: IA 1120V |
| Kansas | Uses your federal extension | Kansas has no separate extension request form: if you filed federal Form 7004, enclose a copy with your Kansas return to get an automatic six-month extension. Pay any tax due by the original due date with Form K-120V, marking the extension payment box. Length: Six months State forms: K-120V |
| Kentucky | Uses your federal extension | Kentucky grants the same extension as the federal one if you attach a copy of federal Form 7004 to the Kentucky return when you file it. If you are paying tax with the extension, use the Kentucky extension form (720EXT, formerly 41A720SL) by the original due date. Length: Six months State forms: 720EXT (41A720SL) We couldn't fully confirm this on the state's own page. Check the link before you rely on it. |
| Louisiana | Uses your federal extension | If you timely requested a federal extension, Louisiana automatically gives you a six-month extension with no separate form; check the extension box on Form CIFT-620 and keep proof of the federal request. Pay any expected tax by the original due date through LaTAP or with Form CIFT-620EXT-V. Length: Six months (to November 15 for calendar-year filers) State forms: CIFT-620EXT-V We couldn't fully confirm this on the state's own page. Check the link before you rely on it. |
| Maine | Automatic, no state form | Maine gives corporations an automatic six-month extension to file Form 1120ME with no written request. If you have a federal extension, your Maine due date moves to the federal extended date plus 30 days, as long as you attach proof of the federal extension to your Maine return. Length: Automatic 6 months; with a federal extension, the federal extended period plus 30 days. Total Maine extension generally may not exceed 8 months. State forms: 1120EXT-ME |
| Maryland | Needs its own state form | Maryland requires its own extension request; a federal Form 7004 does not extend your Maryland return. Corporations use Form 500E and pass-through entities use Form 510/511E, filed by the original due date online, by Telefile, or on paper. Length: Corporations: up to 7 months (automatic if Form 500E is filed by the original due date). S corporations: up to 7 months; partnerships and other pass-through entities: up to 6 months (automatic if Form 510/511E is filed by the original due date). State forms: 500E, 510/511E |
| Massachusetts | Depends on the return | A federal extension does not count for Massachusetts. Corporations get an automatic extension only if they pay at least 50% of the tax ultimately due (or the minimum excise, if greater) by the original due date, usually through MassTaxConnect or Form 355-7004; partnerships filing Form 3 get an automatic 6-month extension. Length: Corporations: 6 months (7 months for combined Form 355U filers). Partnerships (Form 3): automatic 6 months. State forms: 355-7004 |
| Michigan | Needs its own state form | To extend a Michigan CIT annual return, file Michigan's Application for Extension of Time to File Michigan Tax Returns (Form 4) by the return's due date, together with payment of estimated tax. Do not rely on your federal Form 7004 alone. Length: 8 months (to the last day of the eighth month after the original due date) State forms: 4 We couldn't fully confirm this on the state's own page. Check the link before you rely on it. |
| Minnesota | Automatic, no state form | Minnesota automatically extends corporation and S corporation returns with no form to file. You still must pay any tax owed by the regular due date, electronically through e-Services or with a payment voucher. Length: Corporations (M4): automatic 7 months. S corporations (M8): automatic 6 months. If the IRS grants a longer federal extension, the Minnesota due date moves to the federal due date. State forms: None |
| Mississippi | Uses your federal extension | Mississippi follows federal filing and extended due dates, so a federal extension also extends your Mississippi return; attach a copy of the approved federal extension when you file. If you owe tax, pay it with Form 83-180 by the original due date. Length: Same as the federal extended due date State forms: 83-180 |
| Missouri | Uses your federal extension | Missouri automatically extends a corporation's return when it has a federal extension: check the federal extension box on Form MO-1120 and attach a copy of your federal Form 7004. File Form MO-7004 only if you expect to owe tax, want a Missouri-only extension, or need more time than the federal extension. Length: Same as the federal extension; an approved MO-7004 extends the due date up to 180 days State forms: MO-7004 We couldn't fully confirm this on the state's own page. Check the link before you rely on it. |
| Montana | Automatic, no state form | Montana gives corporations, partnerships and S corporations an automatic six-month extension to file, with no application. The extension is only for filing; tax is still due by the original due date. Length: Automatic 6 months. Partnerships and S corporations filing on extension: September 15 for calendar-year filers. State forms: None |
| Nebraska | Uses your federal extension | A timely federal Form 7004 gives you an automatic Nebraska extension for the same number of months; attach the federal extension (or proof it was filed) to your Nebraska return. Use Form 7004N only if you are making a tentative payment, have no federal extension, or need more time than the federal extension. Length: Same number of months granted by the IRS; total extension cannot exceed 7 months after the original due date State forms: 7004N |
| Nevada | No business income tax return | Nevada's business return is the Commerce Tax, not an income tax, so federal Form 7004 has no effect on it. With good cause you can request a 30-day extension to file and pay the Commerce Tax before its due date (August 14, 2026 for the 2025-2026 year). Length: 30 days (Commerce Tax, with good cause) State forms: EXC-F027 We couldn't fully confirm this on the state's own page. Check the link before you rely on it. |
| New Hampshire | Automatic, no state form | If you pay 100% of your BPT and BET due by the original due date, New Hampshire automatically gives you 7 more months to file without any form. If you have not paid it all, pay the balance with Form BT-EXT or electronically in Granite Tax Connect by the original due date. Length: 7 months State forms: BT-EXT We couldn't fully confirm this on the state's own page. Check the link before you rely on it. |
| New Jersey | Needs its own state form | New Jersey requires its own extension request: corporations file Form CBT-200-T online by the original due date and must have paid at least 90% of the tax by then. Partnerships with a filing fee due file Form PART-200-T and must pay at least 80% of the filing fee and installment payment by the original due date. Length: Corporations: 6 months. Partnerships (NJ-1065 with a filing fee due): 5 months. State forms: CBT-200-T, PART-200-T |
| New Mexico | Uses your federal extension | If you have a federal automatic extension, you do not need to file a New Mexico extension request. File Form RPD-41096 only if you need more time than the federal extension allows, and use an extension payment voucher if you expect to owe tax. Length: Federal automatic extension period; state-requested extensions are typically granted for 60 days State forms: RPD-41096 |
| New York | Needs its own state form | New York does not accept the federal extension. Corporations file Form CT-5 (CT-5.3 for combined groups, CT-5.4 for New York S corporations) and pay properly estimated tax by the original due date; partnerships and fiduciaries file Form IT-370-PF by the return's due date. Length: Corporations: 6 months. Partnerships and fiduciaries: automatic extension when IT-370-PF is filed on time. State forms: CT-5, CT-5.3, CT-5.4, IT-370-PF |
| North Carolina | Uses your federal extension | If you received an automatic federal extension, North Carolina automatically extends your corporate or partnership return; just certify on the NC return that you were granted a federal extension. Without a federal extension, file Form CD-419 (corporations) or D-410P (partnerships) by the original due date. Length: Corporations: 7 months for tax years beginning on or after January 1, 2025 (6 months for earlier years) State forms: CD-419, D-410P |
| North Dakota | Uses your federal extension | North Dakota honors your federal extension: mark the extension circle on page 1 of Form 40 and attach a copy of your federal Form 7004 when you file. If you have no federal extension, you can request one on state Form 101 before the due date. Length: One month past the federal extended due date (November 15 for calendar-year corporations; November 16, 2026 for 2025 returns because November 15 falls on a Sunday) State forms: 40-EXT, 101 We couldn't fully confirm this on the state's own page. Check the link before you rely on it. |
| Ohio | Uses your federal extension | Ohio has no corporate income tax, but pass-through entity returns (IT 4708 and IT 1140) get the same extended due date as your federal extension; attach a copy of the federal extension to the Ohio return. Payment is still due by the original due date. Length: Same as the federal extended due date (no extra time if the federal extended date falls before Ohio's original due date) State forms: None |
| Oklahoma | Uses your federal extension | If you have a federal extension and owe no additional Oklahoma tax, your federal extension also extends your Oklahoma return; attach a copy of it when you file. If you owe Oklahoma tax, have no federal extension, or need more time than the federal extension gives, file Form 504-C (electing pass-through entities use Form 504-PTE) and pay at least 90% of the tax by the original due date. Length: Corporations: no more than 7 months total. Partnerships and fiduciaries: no more than half the accounting period (6 months for a 12-month year). State forms: 504-C, 504-PTE |
| Oregon | Uses your federal extension | Oregon has no extension form of its own; use federal Form 7004. Mark the Extension box on your Oregon return and include the extension when you file, and pay any tax due by the original due date. Length: Corporations: the 15th day of the month following the federal extended due date. Partnerships: a valid federal extension is a valid Oregon extension. State forms: OR-20-V, OR-65-V |
| Pennsylvania | Uses your federal extension | Corporations with a federal extension automatically get a Pennsylvania extension for RCT-101; indicate it on page 1 and include a copy of the federal extension request, with no need to file REV-853. Without a federal extension, corporations can request up to 60 days on REV-853 or through myPATH; partnerships and S corporations with a federal extension and no nonresident withholding due get an automatic extension, otherwise they file REV-276. Length: Corporations without a federal extension: up to 60 days via REV-853. PA-20S/PA-65: five months. State forms: REV-853, REV-276 We couldn't fully confirm this on the state's own page. Check the link before you rely on it. |
| Rhode Island | Needs its own state form | Rhode Island requires its own extension request, Form BUS-EXT, for RI-1120C, RI-1120S, RI-1065 and RI-PTE returns, filed by the original due date with a proper estimate of the tax due. If you pay online you do not need to send the form. Length: Automatic 6 months for RI-1120C, RI-1120S and RI-1065; automatic 7 months for June 30 fiscal year-end RI-1120C filers. State forms: BUS-EXT We couldn't fully confirm this on the state's own page. Check the link before you rely on it. |
| South Carolina | Uses your federal extension | South Carolina accepts your federal extension if you owe no South Carolina tax and the return is received within the IRS extended deadline. If you owe tax, request the extension by paying through MyDORWAY or by filing SC1120-T with payment by the original due date. Length: Same period as the federal extension when the federal extension is used. State forms: SC1120-T We couldn't fully confirm this on the state's own page. Check the link before you rely on it. |
| South Dakota | No business income tax return | South Dakota does not impose a corporate income tax, so there is no state business income tax return to extend. Banks and financial institutions file the separate bank franchise tax return. State forms: None |
| Tennessee | Needs its own state form | Tennessee's franchise and excise tax extension is earned by paying, not by your federal extension: pay the lesser of 100% of last year's tax or 90% of this year's tax by the original due date (through TNTAP, marked as an extension payment) and you get an automatic seven-month extension. Paper filers who qualify for an e-filing exception send Form FAE 173, or a copy of the federal extension request, with the payment. Length: Seven months State forms: FAE 173 |
| Texas | Needs its own state form | Texas franchise tax extensions are separate from the federal extension: request one through Webfile or on Form 05-164 with payment by the original due date to move the annual report to Nov. 15. Electronic funds transfer payers get Aug. 15 first and must request a second extension to reach Nov. 15. Length: Annual report extended to Nov. 15. EFT payers: Aug. 15 after the first extension, Nov. 15 after a second extension requested by Aug. 15. Final reports: 45 days after the original due date. State forms: 05-164 |
| Utah | Automatic, no state form | Utah gives an automatic extension with no form to file, but only if you prepay enough tax by the original due date. Corporations must prepay the lesser of 90% of this year's tax ($100 minimum) or 100% of last year's tax, using TC-559 or tap.utah.gov. Length: Corporations: up to six months. Partnerships: up to five months. State forms: TC-559 We couldn't fully confirm this on the state's own page. Check the link before you rely on it. |
| Vermont | Uses your federal extension | Under Act 175, a federal extension automatically extends your Vermont corporate or business income tax filing deadline, and corporations get one additional month to file. If you want a Vermont extension otherwise, request it in myVTax or on Form BA-403, and pay any tax due by the original due date. Length: Automatic with a federal extension; corporations get one additional month to file. State forms: BA-403 We couldn't fully confirm this on the state's own page. Check the link before you rely on it. |
| Virginia | Automatic, no state form | Virginia grants an automatic filing extension with no request needed: 7 months for C corporations (Form 500) and 6 months for pass-through entities (Form 502). Corporations must pay at least 90% of the final tax by the original due date, electronically through the 500CP eForm or Business Online Services. Length: C corporations: 7 months. Nonprofits and other non-C-corporation entities: 6 months. Pass-through entities (Form 502): 6 months. State forms: 500CP, 502W |
| Washington | No business income tax return | Washington has no state business income tax return to extend, so Form 7004 has no Washington counterpart. Businesses instead pay the B&O tax, a gross receipts tax, on their excise tax returns. State forms: None We couldn't fully confirm this on the state's own page. Check the link before you rely on it. |
| West Virginia | Uses your federal extension | West Virginia automatically accepts your federal extension; attach a copy of the federal extension to your return and enter the extended due date at the top. If you will owe tax, pay it by the original due date with Form CIT-120EXT (corporations) or PTE-100EXT (pass-through entities), which can also be used to get a state-only extension. Length: Calendar year corporations: extended due date of October 15. Fiscal and 52/53-week filers: six months. State forms: CIT-120EXT, PTE-100EXT |
| Wisconsin | Uses your federal extension | A federal extension automatically extends your Wisconsin return; you send nothing by the original due date but must include a copy of the federal extension with the Wisconsin return. Corporations get until 30 days after the federal extended due date, and partnerships get the federal extended due date. Length: Corporations (Form 4) and S corporations (Form 5S): 30 days after the federal extended due date; without a federal extension, an automatic 7 months or the original federal due date, whichever is later. Partnerships (Form 3): same as the federal extension, generally six months. State forms: None We couldn't fully confirm this on the state's own page. Check the link before you rely on it. |
| Wyoming | No business income tax return | Wyoming does not have a corporate or individual income tax, so there is no state business income tax return to extend. State forms: None |
Rules checked against each state's tax agency on October 25, 2026. We recheck every state each year. Tell us through the contact form if a state has changed.
Last reviewed: · Based on 2 sources
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