Florida business tax extension
Florida doesn't take the federal extension on its own: extending Form F-1120 takes Form F-7004. 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 Florida's own forms, instructions and laws, cited below
Does Florida accept the federal extension?
Florida requires its own request: file Form F-7004, Florida Tentative Income/Franchise Tax Return and Application for Extension of Time to File Return. A federal extension alone does not extend the Florida return.
Florida's rules for each business return, as its own instructions and laws state them:
Corporations
- Return
- Form F-1120, Florida Corporate Income/Franchise Tax Return
- Due date
- The later of the 1st day of the 5th month after the tax year ends (May 1 for a calendar year; the 1st day of the 4th month for a June 30 year-end) or the 15th day after the federal return's original due date
- Extension
- Florida requires its own request: file Form F-7004, Florida Tentative Income/Franchise Tax Return and Application for Extension of Time to File Return. A federal extension alone does not extend the Florida return. File Form F-7004 and pay all tentative tax by the original due date. The extension is void if the tentative tax is not paid, or if the tax is underpaid by the greater of $2,000 or 30% of the tax on the return. A June 30 year-end gets seven months. Only one extension is allowed per year.
- Extension length
- 6 months
- Extended due date
- The 1st day of the 11th month after the tax year ends (November 1 for a calendar year)
- Payment
- The tax is due by the original due date, even with an extension. To pay with the extension: Form F-7004 (tentative tax).
Partnerships with a partner subject to Florida corporate tax (Form F-1065)
- Return
- Form F-1065, Florida Partnership Information Return (required when any partner is subject to the Florida corporate income tax)
- Due date
- The 1st day of the 4th month after the tax year ends (April 1 for a calendar year)
- Extension
- Florida requires its own request: file Form F-7004, Florida Tentative Income/Franchise Tax Return and Application for Extension of Time to File Return. A federal extension alone does not extend the Florida return. File Form F-7004 by the original due date. Only one extension is allowed.
- Extension length
- 6 months
- Extended due date
- The 1st day of the 10th month after the tax year ends (October 1 for a calendar year)
When a due date in Florida falls on a weekend or legal holiday, it moves to the next business day. Florida'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. Florida'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 Florida's forms and instructions?
On the Florida 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 Florida return and any Florida extension request go to the state.
Florida extension FAQ
Does Florida accept the federal business tax extension?
Florida requires its own request: file Form F-7004, Florida Tentative Income/Franchise Tax Return and Application for Extension of Time to File Return. A federal extension alone does not extend the Florida return. The extension is 6 months. File Form F-7004 and pay all tentative tax by the original due date. The extension is void if the tentative tax is not paid, or if the tax is underpaid by the greater of $2,000 or 30% of the tax on the return. A June 30 year-end gets seven months. Only one extension is allowed per year.
When is the Florida Form F-1120 due?
The later of the 1st day of the 5th month after the tax year ends (May 1 for a calendar year; the 1st day of the 4th month for a June 30 year-end) or the 15th day after the federal return's original due date.
Does a Florida 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 F-7004 (tentative tax).
Does a Florida 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. Florida needs its own extension request as well.
Sources
- Florida Corporate Income Tax, read
- Instructions for Corporate Income/Franchise Tax Return for taxable years beginning on or after January 1, 2025 (Form F-1120N, R. 01/26) (PDF), read
- Florida Tentative Income / Franchise Tax Return and Application for Extension of Time to File Return, Form F-7004 (R. 01/17) (PDF), read
- Corporate Income Tax Due Dates (R. 01/26) (PDF), read
- Florida Partnership Information Return, Form F-1065 (R. 01/24), with General Instructions (PDF), read
Filing a federal business extension this season?
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