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Pennsylvania business tax extension

Pennsylvania honors the federal extension for Form RCT-101, 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 Pennsylvania's own forms, instructions and laws, cited below

Does Pennsylvania accept the federal extension?

A federal extension (Form 7004) also extends the Pennsylvania return. Without a federal extension, file Form REV-853, PA Corporate Net Income Tax Annual Extension Request (or an extension request on myPATH).

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

Corporations

Return
Form RCT-101, PA Corporate Net Income Tax Report
Due date
The 15th day of the month after the federal due date of Form 1120
Extension
A federal extension (Form 7004) also extends the Pennsylvania return. Without a federal extension, file Form REV-853, PA Corporate Net Income Tax Annual Extension Request (or an extension request on myPATH). For the federal route, indicate the federal extension on page 1 of the RCT-101 and include a copy of the federal extension request. Without a federal extension, the Pennsylvania extension is up to 60 days, requested by the original due date.
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: the REV-853 coupon, or electronic payment through myPATH (payments of $1,000 or more must be electronic, or by certified or cashier's check delivered in person or by courier).

S corporations and partnerships (Form PA-20S/PA-65)

Return
Form PA-20S/PA-65, PA S Corporation/Partnership Information 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 Pennsylvania return. Without a federal extension, file Form REV-276, Application for Automatic Extension of Time to File. The federal extension carries over only if the entity owes no Pennsylvania nonresident withholding tax; submit federal Form 7004 with the return. Otherwise, or without a federal extension, file REV-276 by the original due date. Fill in the "Extension Requested" oval on the return.
Extension length
5 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: REV-276 with a check, or REV-276 and payment through myPATH or Fed/State e-file (payments of $15,000 or more must be electronic).

Estates and trusts

Return
Form PA-41, PA Fiduciary 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 Pennsylvania return. Without a federal extension, file Form REV-276, Application for Automatic Extension of Time to File. The federal extension carries over only if the estate or trust owes no Pennsylvania income tax or nonresident withholding tax; submit federal Form 7004 with the return. Otherwise file REV-276 by the original due date.
Extension length
5½ months
Extended due date
Five and a half months after the original due date (September 30 for a calendar year)
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: REV-276 with a check, or an electronic REV-276 with electronic funds transfer.

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

Where are Pennsylvania's forms and instructions?

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

Pennsylvania extension FAQ

Does Pennsylvania accept the federal business tax extension?

A federal extension (Form 7004) also extends the Pennsylvania return. Without a federal extension, file Form REV-853, PA Corporate Net Income Tax Annual Extension Request (or an extension request on myPATH). For the federal route, indicate the federal extension on page 1 of the RCT-101 and include a copy of the federal extension request. Without a federal extension, the Pennsylvania extension is up to 60 days, requested by the original due date.

When is the Pennsylvania Form RCT-101 due?

The 15th day of the month after the federal due date of Form 1120.

Does a Pennsylvania 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: the REV-853 coupon, or electronic payment through myPATH (payments of $1,000 or more must be electronic, or by certified or cashier's check delivered in person or by courier).

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

Sources

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