Texas business tax extension
Texas doesn't take the federal extension on its own: extending the Texas Franchise Tax Report takes Form 05-164. 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 Texas's own forms, instructions and laws, cited below
Does Texas accept the federal extension?
Texas requires its own request: file Form 05-164, Texas Franchise Tax Extension Request, or an extension payment through Webfile. A federal extension alone does not extend the Texas return.
Texas's franchise tax is a privilege tax based on taxable margin, filed by corporations, LLCs, partnerships, trusts and other taxable entities formed in or doing business in Texas.
Texas's rules for each business return, as its own instructions and laws state them:
Franchise tax
- Return
- Texas Franchise Tax Report, Form 05-158-A and 05-158-B (Long Form) or Form 05-169 (E-Z Computation Report), with a Public Information Report (05-102) or Ownership Information Report (05-167)
- Due date
- May 15 each year
- Extension
- Texas requires its own request: file Form 05-164, Texas Franchise Tax Extension Request, or an extension payment through Webfile. A federal extension alone does not extend the Texas return. The request must be received or postmarked by the original due date with 90% of the tax due with this report or 100% of the tax reported last year. EFT payers get a first extension to August 15 and must make a second request, paying the balance, by August 15 to extend to November 15.
- Extended due date
- November 15; for EFT payers, August 15, with a second request extending to November 15
- Payment
- The tax is due by the original due date, even with an extension. To pay with the extension: with Form 05-164 or through Webfile; EFT payers use TEXNET payment code 13080 (Franchise Tax Extension).
When a due date in Texas falls on a weekend or legal holiday, it moves to the next business day. Texas'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. Texas's instructions say the same for its returns: a Texas extension doesn't move the payment deadline. More in does an extension give you more time to pay?
Where are Texas's forms and instructions?
On the Texas Comptroller of Public Accounts 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 Texas return and any Texas extension request go to the state.
Texas extension FAQ
Does Texas accept the federal business tax extension?
Texas requires its own request: file Form 05-164, Texas Franchise Tax Extension Request, or an extension payment through Webfile. A federal extension alone does not extend the Texas return. The request must be received or postmarked by the original due date with 90% of the tax due with this report or 100% of the tax reported last year. EFT payers get a first extension to August 15 and must make a second request, paying the balance, by August 15 to extend to November 15.
When is the Texas Texas Franchise Tax Report due?
May 15 each year.
Does a Texas 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: with Form 05-164 or through Webfile; EFT payers use TEXNET payment code 13080 (Franchise Tax Extension).
Does a Texas 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. Texas needs its own extension request as well.
Sources
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