Delaware

State of Delaware Business Income Tax Extensions

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IRS Form 7004

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General Instructions

Corporations

Delaware corporate income tax returns are due by the 15tht day of the 4th month after the end of the tax year (April 15 for calendar year taxpayers). If you cannot file by that date, you can request a state tax extension. A Delaware business extension will give you 6 extra months to file your return, which moves the deadline to October 15.

A state tax extension only gives you more time to file, not more time to pay. You are still expected to pay your Delaware tax liability by the original deadline of your return (April 15). Failing to file and/or pay on time will result in penalties and interest charges.

Use Form 1100-EXT (Corporation Income Tax Request for Extension) to apply for a Delaware tax extension. If you are making a payment with your extension, use Form 1100T-EXT (Corporate Request for Extension Voucher).

If you have filed a valid Federal tax extension, you will automatically receive a 6-month Delaware tax extension. In that case, do not submit a separate state extension request to the Delaware Division of Revenue. Just remember to attach a copy of Form 7004 to your Delaware return when it’s filed.

S Corporations

Delaware S-Corporation tax returns are due on 15th day oif the 3rd month after the end of the tax year (March 15th for calendar year filers). The State of Delaware offers a 6-month tax extension for its S corporation income tax return. Use Form 1100S-EXT (S Corporation Income Tax Request for Extension) to apply for a Delaware tax extension. If you are making a payment with your state extension, use Form 1100P-EXT (S Corporation Request for Extension Voucher). Make sure to submit your Delaware extension request on or before the original due date of your return.

Partnerships

Delaware partnership tax returns are due by the 15th day of the 3rd month after the end of the tax year (March 15th for calendar year taxpayers). To get a state tax extension, you must submit a copy of a valid Federal extension (IRS Form 7004) to the Delaware Division of Revenue by the original filing deadline of your return (March 15th). The extended due date for your Delaware tax return will then be the same as the extended deadline for your Federal return (October 15th for most taxpayers). A photocopy of your IRS-approved Federal extension must be attached to your Delaware tax return when it’s filed.

Delaware Division of Revenue, Online Services

For more information, please visit the Delaware Division of Revenue website.

Delaware State Income Tax Extension Forms

 

Form 1100-EXT (Corporation Income Tax Request for Extension): revenue.delaware.gov/services/current_bt/14_1100_ext.pdf

Form 1100-T-EXT (Corporate Request for Extension Voucher)

Form 1100S-EXT (S Corporation Income Tax Request for Extension)

Form 1100-P-EXT (S Corporation Request for Extension Voucher)

Mail Form 1100-EXT, Form 1100T-EXT, Form 1100S-EXT, or Form 1100P-EXT to the following address:

Delaware Division of Revenue

P.O. Box 8751

Wilmington, DE  19899-8751