Hawaii business tax extension
Hawaii extends Form N-30 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 Hawaii's own forms, instructions and laws, cited below
Does Hawaii accept the federal extension?
Hawaii extends the return automatically, with no extension request and no federal extension needed.
Hawaii's rules for each business return, as its own instructions and laws state them:
Corporations
- Return
- Form N-30, Corporation Income Tax Return
- Due date
- The 20th day of the 4th month after the tax year ends (April 20 for a calendar year)
- Extension
- Hawaii extends the return automatically, with no extension request and no federal extension needed. Federal Form 7004 is not a substitute for Hawaii Form N-201V, which carries any payment.
- Extension length
- 6 months
- Extended due date
- The 20th day of the 10th month after the tax year ends (October 20 for a calendar year)
- Payment
- The tax is due by the original due date, even with an extension. To pay with the extension: Form N-201V, Business Income Tax Payment Voucher, or online at hitax.hawaii.gov.
S corporations
- Return
- Form N-35, Hawaii Income Tax Return for an S Corporation
- Due date
- The 20th day of the 4th month after the tax year ends (April 20 for a calendar year)
- Extension
- Hawaii extends the return automatically, with no extension request and no federal extension needed. Federal Form 7004 is not a substitute for Hawaii Form N-201V, which carries any payment. The corporation's extension does not extend its shareholders' returns.
- Extension length
- 6 months
- Extended due date
- The 20th day of the 10th month after the tax year ends (October 20 for a calendar year)
- Payment
- The tax is due by the original due date, even with an extension. To pay with the extension: Form N-201V, Business Income Tax Payment Voucher, or online at hitax.hawaii.gov.
Partnerships
- Return
- Form N-20, Partnership Return of Income
- Due date
- The 20th day of the 4th month after the tax year ends (April 20 for a calendar year)
- Extension
- Hawaii extends the return automatically, with no extension request and no federal extension needed. Federal Form 7004 is not a substitute for Hawaii Form N-201V, which carries any payment.
- Extension length
- 6 months
- Extended due date
- The 20th day of the 10th month after the tax year ends (October 20 for a calendar year)
- Payment
- The tax is due by the original due date, even with an extension. To pay with the extension: Form N-201V, Business Income Tax Payment Voucher, or online at hitax.hawaii.gov.
Estates and trusts
- Return
- Form N-40, Fiduciary Income Tax Return
- Due date
- The 20th day of the 4th month after the tax year ends (April 20 for a calendar year)
- Extension
- Hawaii extends the return automatically, with no extension request and no federal extension needed. Federal Form 7004 is not a substitute for Hawaii Form N-201V, which carries any payment.
- Extension length
- 6 months
- Extended due date
- The 20th day of the 10th month after the tax year ends (October 20 for a calendar year)
- Payment
- The tax is due by the original due date, even with an extension. To pay with the extension: Form N-201V, Business Income Tax Payment Voucher, or online at hitax.hawaii.gov.
When a due date in Hawaii falls on a weekend or legal holiday, it moves to the next business day. Hawaii's holidays can differ from the federal ones, so a rule not tied to a federal date is given without a computed date. Hawaii observes state holidays the IRS does not, such as Prince Kuhio Day and Kamehameha Day.
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. Hawaii's instructions say the same for its returns: a Hawaii extension doesn't move the payment deadline. More in does an extension give you more time to pay?
Where are Hawaii's forms and instructions?
On the Hawaii Department of Taxation 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 Hawaii return and any Hawaii extension request go to the state.
Hawaii extension FAQ
Does Hawaii accept the federal business tax extension?
Hawaii extends the return automatically, with no extension request and no federal extension needed. The extension is 6 months. Federal Form 7004 is not a substitute for Hawaii Form N-201V, which carries any payment.
When is the Hawaii Form N-30 due?
The 20th day of the 4th month after the tax year ends (April 20 for a calendar year).
Does a Hawaii 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 N-201V, Business Income Tax Payment Voucher, or online at hitax.hawaii.gov.
Does a Hawaii 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. Hawaii's own extension is automatic.
Sources
- How Can We Help | Department of Taxation, State of Hawaii, read
- Hawaii Tax Forms (Alphabetical Listing), read
- 2025 Instructions for Form N-30 (Rev. 2025), Corporation Income Tax Return (PDF), read
- 2025 Instructions for Form N-35 (Rev. 2025), Hawaii Income Tax Return for an S Corporation (PDF), read
- 2025 Instructions for Form N-20 (Rev. 2025), Partnership Return of Income (PDF), read
- 2025 Instructions for Form N-40 and Schedules A, B, C, D, E, F, G, J, K-1, PTE-U, and NT (Rev. 2025), Fiduciary Income Tax Return (PDF), read
- Form N-201V (Rev. 2025), Business Income Tax Payment Voucher (PDF), read
Filing a federal business extension this season?
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