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Minnesota business tax extension

Minnesota extends Form M4 automatically by 7 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 Minnesota's own forms, instructions and laws, cited below

Does Minnesota accept the federal extension?

Minnesota extends the return automatically, with no extension request and no federal extension needed.

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

Corporations

Return
Form M4, Corporation Franchise Tax Return
Due date
The federal due date of Form 1120 Calendar-year 2026 returns:
Extension
Minnesota extends the return automatically, with no extension request and no federal extension needed. If the IRS grants a federal extension longer than seven months, the Minnesota due date moves to the federal extended due date.
Extension length
7 months
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: electronic payment through e-Services, or a check with a voucher from the department's Payment Voucher System.

S corporations

Return
Form M8, S Corporation Return
Due date
The federal due date of Form 1120-S Calendar-year 2026 returns:
Extension
Minnesota extends the return automatically, with no extension request and no federal extension needed. If the IRS grants a federal extension longer than six months, the Minnesota due date moves to the federal extended due date.
Extension length
6 months
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: electronic payment through e-Services, or a check with a payment voucher.

Partnerships

Return
Form M3, Partnership Return
Due date
The 15th day of the 3rd month after the tax year ends (March 15 for a calendar year)
Extension
Minnesota extends the return automatically, with no extension request and no federal extension needed. If the IRS grants a federal extension longer than six months, the Minnesota due date moves to the federal extended 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: an electronic extension payment, or a check with a payment voucher.

Estates and trusts

Return
Form M2, Income Tax Return for Estates and Trusts
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
Minnesota extends the return automatically, with no extension request and no federal extension needed. The extension holds only if the tax is paid in full by the regular due date. If the IRS grants a federal extension, the Minnesota due date moves to the federal 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: an extension payment, made electronically or by check.

When a due date in Minnesota falls on a weekend or legal holiday, it moves to the next business day. Minnesota'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. Minnesota's instructions say the same for its returns: a Minnesota extension doesn't move the payment deadline. More in does an extension give you more time to pay?

Where are Minnesota's forms and instructions?

On the Minnesota 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 Minnesota return and any Minnesota extension request go to the state.

Minnesota extension FAQ

Does Minnesota accept the federal business tax extension?

Minnesota extends the return automatically, with no extension request and no federal extension needed. The extension is 7 months. If the IRS grants a federal extension longer than seven months, the Minnesota due date moves to the federal extended due date.

When is the Minnesota Form M4 due?

The federal due date of Form 1120. For calendar-year 2026 returns, that is Thursday, April 15, 2027.

Does a Minnesota 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: electronic payment through e-Services, or a check with a voucher from the department's Payment Voucher System.

Does a Minnesota 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. Minnesota's own extension is automatic.

Sources

Filing a federal business extension this season?

Filing for 2026 returns opens in January 2027, when the IRS begins accepting them. Leave your email and we'll send one message when it's live.

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