Business tax extensions by state
A federal extension covers your federal return. Your state return follows the state's own rules: some states honor the federal Form 7004, some extend automatically, and some need their own form. Pick your state for its rules, due dates and the state agency's own sources.
Last updated · 51 pages: every state and the District of Columbia
Does my state accept the federal extension?
For the corporate income tax return, as each state's instructions put it: 22 honor the federal extension, 14 extend automatically, 7 need their own extension form, and 4 have no corporate income tax. The other 4 are set out on their state pages. Partnership, S corporation and fiduciary returns can work differently, so each state page lists them separately.
| State | Federal extension accepted? | State return |
|---|---|---|
| AlabamaForm 20C | Yes | |
| AlaskaForm 6000 | Yes | |
| ArizonaForm 120 | Yes, or Arizona Form 120/165EXT | |
| ArkansasForm AR1100CT | Yes, or Form AR1155 | |
| CaliforniaForm 100 | Automatic | |
| Colorado | Automatic | |
| ConnecticutForm CT-1120 | No: file Form CT-1120 EXT | |
| DelawareForm CIT-TAX | Yes, or Form CIT-EXT | |
| District of ColumbiaForm D-20 | No: file Form FR-120 | |
| FloridaForm F-1120 | No: file Form F-7004 | |
| GeorgiaForm 600 | Yes, or Form IT-303 | |
| HawaiiForm N-30 | Automatic | |
| IdahoForm 41 | Automatic | |
| IllinoisForm IL-1120 | Automatic | |
| IndianaForm IT-20 | Yes, or a state form | |
| IowaForm IA 1120 | Automatic | |
| KansasForm K-120 | Yes | |
| KentuckyForm 720 | Yes, or Form 720EXT | |
| LouisianaForm CIT-620 | Yes | |
| MaineForm 1120ME | Automatic | |
| MarylandForm 500 | No: file Form 500E | |
| MassachusettsForm 355 | Automatic | |
| Michigan | No: state form required | |
| MinnesotaForm M4 | Automatic | |
| MississippiForm 83-105 | Yes, or Form 83-180 | |
| MissouriForm MO-1120 | Yes, or Form MO-7004 | |
| MontanaForm CIT | Automatic | |
| NebraskaForm 1120N | Yes, or Form 7004N | |
| NevadaCommerce Tax Return (Form EXC-F025) | No corporate income tax | |
| New HampshireForm NH-1120 | Automatic | |
| New JerseyForm CBT-100 | No: file Form CBT-200-T | |
| New MexicoForm CIT-1 | Yes, or Form RPD-41096 | |
| New YorkForm CT-3 | No: file Form CT-5 | |
| North CarolinaForm CD-405 | Yes, or Form CD-419 | |
| North DakotaForm 40 | Yes, or Form 101 | |
| OhioForm IT 1140 | No corporate income tax | |
| OklahomaForm 512 | Yes, or Form 504-C | |
| OregonForm OR-20 | Yes, or federal Form 7004 marked "For Oregon Only" | |
| PennsylvaniaForm RCT-101 | Yes, or Form REV-853 | |
| Rhode IslandForm RI-1120C | Rules on the state page | |
| South CarolinaForm SC1120 | Yes, or Form SC1120-T | |
| South DakotaBank franchise tax return | No corporate income tax | |
| TennesseeForm FAE 170 | Rules on the state page | |
| Texas | Rules on the state page | |
| UtahForm TC-20 | Automatic | |
| VermontForm CO-411 | Yes, or Form BA-403 | |
| VirginiaForm 500 | Automatic | |
| WashingtonExcise Tax Return (reports B&O tax) | No corporate income tax | |
| West VirginiaForm CIT-120 | Yes, or Form CIT-120EXT | |
| WisconsinForm 4 | Automatic | |
| Wyoming | Rules on the state page |
"Rules on the state page" means the instructions we read don't give a one-line answer for the corporate return, so the state page sets out what they do say, with a link to the state agency.
How do state extensions work?
- The federal extension carries over. File Form 7004 with the IRS and the state return is extended too. Some of these states accept it only when no state tax is due, and many have their own form for a business without a federal extension.
- The state extends automatically. No request is needed, though some of these states let the extension stand only if most or all of the tax is paid by the original due date.
- The state needs its own request. Your Form 7004 doesn't reach the state return: file the state's extension form by the state's original due date.
As with the IRS, a state extension generally moves only the filing deadline: tax owed is still due by the original due date. Each state page gives the state's payment rule where its instructions state one. See does an extension give you more time to pay?
When is the federal extension due?
By the federal return's original due date. For calendar-year 2026 returns, Form 7004 is due for partnerships and S corporations and for C corporations, estates and trusts. Nonprofits extend the 990 series with Form 8868, due . We e-file Form 7004 for a flat $9.95. Every date is in the extension deadline guide.
Sources
- Publication 509, Tax Calendars: federal due dates: the 15th day of the 3rd month for Forms 1065 and 1120-S, the 4th month for Form 1120
- Instructions for Form 1041: estates and trusts: the 15th day of the 4th month
- Instructions for Form 990: nonprofits: the 15th day of the 5th month
- Instructions for Form 7004: Form 7004 is due by the original due date of the return
- Instructions for Form 8868: Form 8868 extends the 990 series
Each state's rules are cited on its own page, from that state's own forms, instructions and laws.
Filing a federal business extension this season?
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