Alabama business tax extension
Alabama honors the federal extension: filing Form 7004 with the IRS also extends Form 20C, with no Alabama extension form. The federal extension is Form 7004, due for calendar-year corporations and for partnerships and S corporations. In general, an extension gives you more time to file, not more time to pay.
Last updated · From Alabama's own forms, instructions and laws, cited below
Does Alabama accept the federal extension?
A federal extension carries over: filing Form 7004 with the IRS also extends the Alabama return, with no separate Alabama extension form.
Alabama's rules for each business return, as its own instructions and laws state them:
Corporations
- Return
- Form 20C, Corporation Income Tax Return
- Due date
- The 15th day of the 5th month after the tax year ends (May 15 for a calendar year)
- Extension
- A federal extension carries over: filing Form 7004 with the IRS also extends the Alabama return, with no separate Alabama extension form. Submit a copy of federal Form 7004 with Form 20C. The extension covers filing only.
- Extended due date
- One month after the federal extended due date of Form 1120
- Payment
- The full tax is due by the original due date of the return, without the extra month Alabama's law adds to the filing deadline. To pay with the extension: electronic payment (required for extension payments of $750 or more), or a check with Form BIT-V, Alabama Business Income Tax Voucher.
S corporations
- Return
- Form 20S, Alabama S Corporation Information/Tax Return
- Due date
- The 15th day of the 3rd month after the tax year ends (March 15 for a calendar year)
- Extension
- A federal extension carries over: filing Form 7004 with the IRS also extends the Alabama return, with no separate Alabama extension form.
- Payment
- The tax is due by the original due date, even with an extension.
Partnerships
- Return
- Form 65, Alabama Partnership/Limited Liability Company Return of Income
- Due date
- The 15th day of the 3rd month after the tax year ends (March 15 for a calendar year)
- Extension
- A federal extension carries over: filing Form 7004 with the IRS also extends the Alabama return, with no separate Alabama extension form.
- Payment
- The tax is due by the original due date, even with an extension.
Estates and trusts
- Return
- Form 41, Alabama Fiduciary Income Tax Return
- Due date
- The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
- Extension
- A federal extension carries over: filing Form 7004 with the IRS also extends the Alabama return, with no separate Alabama extension form.
- Payment
- The tax is due by the original due date, even with an extension.
When a due date in Alabama falls on a weekend or legal holiday, it moves to the next business day. Alabama's holidays can differ from the federal ones, so a rule not tied to a federal date is given without a computed date.
When is the federal business extension due?
Corporations, S corporations, partnerships, multi-member LLCs, estates and trusts extend their federal return with Form 7004, filed by the return's original due date. The extension is automatic: no reason is needed and the IRS doesn't approve it. We e-file it for a flat $9.95. These are the 2027 dates for calendar-year 2026 returns:
| Return | Who files | File the extension by | Extended to |
|---|---|---|---|
| Form 1065 Partnerships & multi-member LLCs, Form 7004 | 6 months | ||
| Form 1120-S S corporations (and LLCs taxed as S corps), Form 7004 | 6 months | ||
| Form 1120 C corporations (and LLCs taxed as C corps), Form 7004 | 6 months | ||
| Form 1041 Estates & trusts, Form 7004 | 5½ months | ||
| Form 990, 990-EZ, 990-PF Tax-exempt organizations & private foundations, Form 8868 | May 15, 2027 is a Saturday | 6 months |
Federal dates follow the IRS rule: a deadline on a weekend or legal holiday moves to the next business day. A fiscal-year business counts from its own year-end; see the fiscal-year deadline guide.
Tax-exempt organizations extend the 990 series with Form 8868, not Form 7004. Each return needs its own extension, so extending a business return does not extend its owners' personal returns.
Does an extension give more time to pay?
No. A federal extension moves the filing deadline only: tax owed is due by the original due date, and the IRS charges interest and the late-payment penalty on anything paid after it. Alabama's instructions say the same for its returns: a Alabama extension doesn't move the payment deadline. More in does an extension give you more time to pay?
Where are Alabama's forms and instructions?
On the Alabama Department of Revenue website, which has the current forms, instructions and online services. The rules on this page are summarized from the sources below. We e-file the federal extension; the Alabama return and any Alabama extension request go to the state.
Alabama extension FAQ
Does Alabama accept the federal business tax extension?
A federal extension carries over: filing Form 7004 with the IRS also extends the Alabama return, with no separate Alabama extension form. Submit a copy of federal Form 7004 with Form 20C. The extension covers filing only.
When is the Alabama Form 20C due?
The 15th day of the 5th month after the tax year ends (May 15 for a calendar year).
Does a Alabama extension give more time to pay?
No. The full tax is due by the original due date of the return, without the extra month Alabama's law adds to the filing deadline. To pay with the extension: electronic payment (required for extension payments of $750 or more), or a check with Form BIT-V, Alabama Business Income Tax Voucher.
Does a Alabama business still need a federal extension?
Yes, to get more time for its federal return: Form 7004, filed by April 15, 2027 for a calendar-year corporation or March 15, 2027 for a partnership or S corporation. In Alabama, that federal extension also extends the state return.
Sources
- Home - Alabama Department of Revenue, read
- Due Dates - Alabama Department of Revenue, read
- Instructions for the Preparation of Alabama Form 20C, Corporation Income Tax Return (2025) (PDF), read
- What is the due date for filing a corporate income tax return? - Alabama Department of Revenue, read
- Instructions for the Preparation of Alabama Form 20S, S Corporation Information/Tax Return (2025) (PDF), read
- Instructions for Preparation of Alabama Partnership/Limited Liability Company Return of Income, Form 65 (2025) (PDF), read
- Instructions for the Preparation of Alabama Form 41, Fiduciary Income Tax Return (2025) (PDF), read
Filing a federal business extension this season?
Filing for 2026 returns opens in January 2027, when the IRS begins accepting them. Leave your email and we'll send one message when it's live.
No spam — just one email when filing opens. Authorized IRS e-file Provider.