Vermont business tax extension
Vermont honors the federal extension for Form CO-411, 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 Vermont's own forms, instructions and laws, cited below
Does Vermont accept the federal extension?
A federal extension (Form 7004) also extends the Vermont return. Without a federal extension, file Form BA-403, Application for Extension of Time to File Vermont Corporate/Business Income Tax Returns.
Vermont's rules for each business return, as its own instructions and laws state them:
Corporations
- Return
- Form CO-411, Corporate Income Tax Return
- Due date
- The federal due date of Form 1120 Calendar-year 2026 returns:
- Extension
- A federal extension (Form 7004) also extends the Vermont return. Without a federal extension, file Form BA-403, Application for Extension of Time to File Vermont Corporate/Business Income Tax Returns. File Form BA-403 by the original due date, or, with only a federal extension, attach a copy of federal Form 7004 to the Vermont return.
- Extended due date
- 30 days after the federal extended due date of Form 1120
- Payment
- The tax is due by the original due date, even with an extension. To pay with the extension: Form BA-403, or myVTax.
S corporations, partnerships and LLCs (Form BI-471)
- Return
- Form BI-471, Business Income Tax Return (for Subchapter S Corporations, Partnerships, and Limited Liability Companies)
- Due date
- The federal due date of Form 1065 Calendar-year 2026 returns:
- Extension
- File Form BA-403 by the original due date: the BI-471 instructions ask for it even from entities with a federal extension.
- Extended due date
- 30 days after the federal extended due date
- Payment
- The tax is due by the original due date, even with an extension. To pay with the extension: Form BA-403, or myVTax.
Estates and trusts
- Return
- Form FIT-161, Vermont Fiduciary Return of Income
- Due date
- The federal due date of Form 1041 Calendar-year 2026 returns:
- Extension
- A federal extension (Form 7004) also extends the Vermont return. Without a federal extension, file Form FIT-168, Application for Extension of Time to File Vermont Fiduciary Tax Return. A federal extension is accepted. File Form FIT-168 only when sending an extension payment, and check the federal-extension box on Form FIT-161.
- Extension length
- 5½ months
- Extended due date
- The federal extended due date of Form 1041 Calendar-year 2026 returns:
- Payment
- The tax is due by the original due date, even with an extension. To pay with the extension: Form FIT-168.
When a due date in Vermont falls on a weekend or legal holiday, it moves to the next business day. Vermont'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. Vermont's instructions say the same for its returns: a Vermont extension doesn't move the payment deadline. More in does an extension give you more time to pay?
Where are Vermont's forms and instructions?
On the Vermont Department of Taxes 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 Vermont return and any Vermont extension request go to the state.
Vermont extension FAQ
Does Vermont accept the federal business tax extension?
A federal extension (Form 7004) also extends the Vermont return. Without a federal extension, file Form BA-403, Application for Extension of Time to File Vermont Corporate/Business Income Tax Returns. File Form BA-403 by the original due date, or, with only a federal extension, attach a copy of federal Form 7004 to the Vermont return.
When is the Vermont Form CO-411 due?
The federal due date of Form 1120. For calendar-year 2026 returns, that is Thursday, April 15, 2027.
Does a Vermont 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 BA-403, or myVTax.
Does a Vermont 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. Vermont honors that federal extension for the state return too.
Sources
- Home | Department of Taxes, read
- Corporate Income Tax | Department of Taxes, read
- 2025 Form CO-411 Instructions, Corporate Income Tax Return (Rev. 10/25) (PDF), read
- Form BA-403, Application for Extension of Time to File Vermont Corporate/Business Income Tax Returns (Rev. 10/25) (PDF), read
- File an Extension, read
- 32 V.S.A. § 5868. Extension of time for filing of returns, read
- 32 V.S.A. § 5862. Returns by corporations, read
- Business Entity Income Tax | Department of Taxes, read
- 2025 Form BI-471 Instructions, Business Income Tax Return (Rev. 10/25) (PDF), read
- Fiduciary Tax, read
- 2025 Form FIT-161 Instructions, Fiduciary Return of Income (Rev. 10/25) (PDF), read
- Form FIT-168, Application for Extension of Time to File Vermont Fiduciary Tax Return (Rev. 10/25) (PDF), read
- 32 V.S.A. § 5861. Returns by individuals, trusts, and estates, read
- Timely Filing and Payments, read
- State Holiday Closures, read
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