Business extensions: time to file is not time to pay

What an extension does

A timely and properly completed Form 7004 generally extends filing time for eligible business returns. Requirements and periods depend on the return and tax year.

Payment is separate

An extension generally does not extend the time to pay. Estimate and pay tax by the original deadline where required. Late payment penalties and interest may apply.

States may have separate extension rules. Check current IRS instructions, verify state requirements, and retain submission confirmations. General information only.