Colorado business tax extension
Colorado extends its corporate return automatically by 6 months, with no extension request and no federal extension needed. 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 Colorado's own forms, instructions and laws, cited below
Does Colorado accept the federal extension?
Colorado extends the return automatically, with no extension request and no federal extension needed.
Colorado's rules for each business return, as its own instructions and laws state them:
Corporations
- Due date
- The 15th day of the 5th month after the tax year ends (May 15 for a calendar year)
- Extension
- Colorado extends the return automatically, with no extension request and no federal extension needed.
- Extension length
- 6 months
- Extended due date
- The 15th day of the 11th month after the tax year ends (November 15 for a calendar year)
S corporations
- Due date
- The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
- Extension
- Colorado extends the return automatically, with no extension request and no federal extension needed.
- Extension length
- 6 months
- Extended due date
- The 15th day of the 10th month after the tax year ends (October 15 for a calendar year)
- Payment
- The tax is due by the original due date, even with an extension.
Partnerships
- Due date
- The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
- Extension
- Colorado extends the return automatically, with no extension request and no federal extension needed.
- Extension length
- 6 months
- Extended due date
- The 15th day of the 10th month after the tax year ends (October 15 for a calendar year)
Estates and trusts
- Due date
- The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
- Extension
- Colorado extends the return automatically, with no extension request and no federal extension needed.
- Extension length
- 6 months
- Extended due date
- The 15th day of the 10th month after the tax year ends (October 15 for a calendar year)
- Payment
- The tax is due by the original due date, even with an extension.
When a due date in Colorado falls on a weekend or legal holiday, it moves to the next business day. Colorado's holidays can differ from the federal ones, so a rule not tied to a federal date is given without a computed date. For calendar-year returns due in April, Colorado follows the federal due date when the IRS moves it for Emancipation Day in the District of Columbia.
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. Colorado's instructions say the same for the returns above that show a Payment line. More in does an extension give you more time to pay?
Where are Colorado's forms and instructions?
On the Colorado 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 Colorado return and any Colorado extension request go to the state.
Colorado extension FAQ
Does Colorado accept the federal business tax extension?
Colorado extends the return automatically, with no extension request and no federal extension needed. The extension is 6 months.
When is Colorado's corporations return due?
The 15th day of the 5th month after the tax year ends (May 15 for a calendar year).
Does a Colorado 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. Colorado's own extension is automatic.
Sources
- Department of Revenue | Colorado Department of Revenue, read
- Title 39 - Taxation - Colorado Revised Statutes 2026 (sections 39-22-301, 39-22-601, 39-22-608), read
- Code of Colorado Regulations, 1 CCR 201-2, Department of Revenue, Taxation Division, Income Tax (Rule 39-22-608; Rule 39-22-621(2)(j)); version dated 03/02/2026, read
Filing a federal business extension this season?
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