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Rhode Island business tax extension

This page sets out Rhode Island's business tax return rules from its own instructions and laws. 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 Rhode Island's own forms, instructions and laws, cited below

Rhode Island business tax returns

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

Corporations

Return
Form RI-1120C, Rhode Island Business Corporation Tax Return
Due date
The federal due date of Form 1120 Calendar-year 2026 returns:

S corporations

Return
Form RI-1120S
Due date
The federal due date of Form 1120-S Calendar-year 2026 returns:

Partnerships

Return
Form RI-1065
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 Rhode Island return. Without a federal extension, Rhode Island has its own extension request. No Rhode Island extension form is needed only if no payment is due with the extension and a federal extension covering the same period was filed; attach a copy of federal Form 7004 to the Rhode Island return. Otherwise file the Rhode Island extension form by the original due date and pay the tax shown on it. No extension may exceed six months.
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.

Estates and trusts

Return
Form RI-1041
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 Rhode Island return. Without a federal extension, file Form RI-8736. Form RI-8736 is not needed if no payment is due with the extension and a federal extension covering the same period was filed; attach a copy of federal Form 7004 to the RI-1041. Otherwise file Form RI-8736 by the original due date, pay the tax shown on it, and attach a copy to the return. No extension may exceed six months.
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 RI-8736.

When a due date in Rhode Island falls on a weekend or legal holiday, it moves to the next business day. Rhode Island's holidays can differ from the federal ones, so a rule not tied to a federal date is given without a computed date. When the IRS gives a special extension of a federal due date (for example, when Emancipation Day in Washington, D.C. falls on the April 15 deadline), the Rhode Island due date for the matching return moves too.

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. Rhode Island'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 Rhode Island's forms and instructions?

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

Rhode Island extension FAQ

When is the Rhode Island Form RI-1120C due?

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

Does a Rhode Island 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.

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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