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Delaware business tax extension

Delaware honors the federal extension for Form CIT-TAX, and has its own extension form for a business without one. 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 Delaware's own forms, instructions and laws, cited below

Does Delaware accept the federal extension?

A federal extension (Form 7004) also extends the Delaware return. Without a federal extension, file Form CIT-EXT, Corporate Income Tax Request for Extension.

Delaware's rules for each business return, as its own instructions and laws state them:

Corporations

Return
Form CIT-TAX, Delaware Corporate 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 (Form 7004) also extends the Delaware return. Without a federal extension, file Form CIT-EXT, Corporate Income Tax Request for Extension. With a federal automatic extension, attach a copy of it to the Delaware return. Without one, file Form CIT-EXT with payment by the original due date. More than six months takes a letter request by the extended due date.
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. To pay with the extension: Form CIT-EXT.

S corporations

Return
Form SCT-RTN, Delaware S Corporation Reconciliation and Shareholders Information 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 (Form 7004) also extends the Delaware return. Without a federal extension, file Form SCT-EXT, S Corporation Request for Extension. With a federal automatic extension, attach a copy of it to the Delaware return. Without one, file Form SCT-EXT with payment by the original due date.
Extension length
6 months
Extended due date
The 15th day of the 9th month after the tax year ends (September 15 for a calendar year)
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: Form SCT-EXT (tax paid for nonresident shareholders).

Partnerships

Return
Form PRT-RTN, Delaware Partnership 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 Delaware return, with no separate Delaware extension form. Send a copy of the federal extension application to the Division of Revenue by the original due date and attach a copy of the approved federal extension to the return. The Division also publishes Form PRT-EXT, Partnership Request for Extension.
Extended due date
The federal extended due date of Form 1065 Calendar-year 2026 returns:

Estates and trusts

Return
Form FID-TAX, Delaware Fiduciary Income Tax Return
Due date
The last day of the 4th month after the tax year ends (April 30 for a calendar year)
Extension
Delaware requires its own request: file Form FID-EXT, Application for Automatic Extension of Time to File Delaware Fiduciary Income Tax Return. A federal extension alone does not extend the Delaware return. File Form FID-EXT with any balance of estimated tax by the original due date.
Extended due date
October 15 for a calendar year
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: Form FID-EXT.

When a due date in Delaware falls on a weekend or legal holiday, it moves to the next business day. Delaware'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:

Federal extension deadlines for calendar-year 2026 returns
ReturnFile the extension byExtended to
Form 1065 Partnerships & multi-member LLCs, Form 70046 months
Form 1120-S S corporations (and LLCs taxed as S corps), Form 70046 months
Form 1120 C corporations (and LLCs taxed as C corps), Form 70046 months
Form 1041 Estates & trusts, Form 70045½ months
Form 990, 990-EZ, 990-PF Tax-exempt organizations & private foundations, Form 8868May 15, 2027 is a Saturday6 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. Delaware'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 Delaware's forms and instructions?

On the Delaware Division 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 Delaware return and any Delaware extension request go to the state.

Delaware extension FAQ

Does Delaware accept the federal business tax extension?

A federal extension (Form 7004) also extends the Delaware return. Without a federal extension, file Form CIT-EXT, Corporate Income Tax Request for Extension. The extension is 6 months. With a federal automatic extension, attach a copy of it to the Delaware return. Without one, file Form CIT-EXT with payment by the original due date. More than six months takes a letter request by the extended due date.

When is the Delaware Form CIT-TAX due?

The 15th day of the 4th month after the tax year ends (April 15 for a calendar year).

Does a Delaware extension give more time to pay?

No. The tax is due by the original due date, even with an extension. To pay with the extension: Form CIT-EXT.

Does a Delaware 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. Delaware honors that federal extension for the state return too.

Sources

Filing a federal business extension this season?

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