An Overview of Delaware State Business Income Tax Extension Forms

- Updated Feb 27, 2021 - 8.00 AM by Admin, ExpressExtension

Does Delaware support tax extension for business income tax returns?

Q

Yes. The state of Delaware requires businesses to file a Federal Form 7004 rather than requesting a separate state tax extension.

State Tax extension Form can be filed only if the federal tax extension Form 7004 was rejected.

What Form does the state of Delaware require to apply for an extension?

Q
For Corporation

The businesses operating (as C Corporation) in Delaware need to file Form 1100-T-EXT with the state to obtain a 6-month extension of time to file their business income tax return with
the state.

  • Form 1100-T-EXT - Request for Six-Month Extension to File Delaware Corporation Income Tax Return.
For S Corporation

The businesses operating ( S-Corporation) in Delaware need to file Form 1100-P-EXT with the state to obtain a 6-month extension of time to file their business income tax return with
the state.

  • Form 1100-P-EXT - Request for Six-Month Extension to File Delaware Corporation Income Tax Return.
For Partnership

The businesses operating (as Partnership) in Delaware need to file Federal Extension with the state to obtain a 6-month extension of time to file their business income tax return with
the state.

Note: Make sure to pay any taxes due along with the extension Form to avoid penalties and interest.

When is the deadline to file Form 1100-T-EXT , Form 1100-P-EXT & Form 7004 with the state of Delaware?

Q
Delaware Corporate Tax Extension

Delaware Corporate tax extension Form 1100-T-EXT is due by the 15th day of the 4th month following the end of the corporation reporting period.

For corporations operating on a calendar year, this deadline is on
April 15. 2021.

To file an extension for Form 1100, apply for an extension using Form
1100-T-EXT
on or before the same date the business tax return is due.

Form 1100-T-EXT grants an automatic 6-month extension of time to file
Form 1100.

Note:Make sure to pay any taxes due along with the extension Form to avoid penalties and interest.

Delaware S-Corporation Tax Extension

Delaware S- Corporation tax extension Form 1100-P-EXT is due by the 15th day of the 4th month following the end of the corporation reporting period.

For corporations operating on a calendar year, this deadline is on
April 15. 2021.

To file an extension for Form 1100-S,apply for an extension using Form 1100-P-EXT on or before the same date the business tax return is due.

Form 1100-P-EXT grants an automatic 6-month extension of time to file Form 1100-S.

Note: Make sure to pay any taxes due along with the extension Form to avoid penalties and interest.

Delaware Partnership Tax Extension

Delaware State Partnership tax Extension is due by the 15th day of the third month after the end of the partnership reporting period.

For businesses operating as partnerships on the calendar year, this deadline is on
March 15, 2021.

To file an extension for Form 300, apply for an extension using Federal Extension Form on or before the same date the partnership tax return is due.

Extension of time to file returns may be obtained by submitting a copy of the Federal extension application on or before the due date of the partnership return. A photocopy of the approved Federal extension MUST be attached to the return when filed. The approved Federal extension will extend the due date of the Delaware return to the same date as your Federal extension
due date.

How do I pay my balance due along with the extension Form?

Q

You can choose to pay your balance due along with your return by using any one of the following options:

  • Payment of the anticipated liability must be made with the
    extension request.
  • EFT - Electronic Funds Transfer (use https://revenue.delaware.gov/services/BusEFT/BusEft.shtml u to make EFT payments)
  • Check or money order - Make checks payable to the Delaware Department of Revenue. Include the taxpayer’s EIN on the front of the check or money order. Include the check or money order with the extension request.

Where do I mail the Delaware extension Form 1100-T-EXT, 1100-P-EXT & Federal Extension?

Q

Mail Form 1100-T-EXT with remittance to:

Delaware Division of Revenue
P.O. Box 830,
Wilmington,
DE 19899-0830

Mail Form 1100-P-EXT with remittance to:

Delaware Division of Revenue
P.O. Box 8751,
Wilmington,
DE 19899-8751

Mail Your Partnership form to:

Division of Revenue,
P.O. Box 8703,
Wilmington,
Delaware 19899-8703

Published by ExpressExtension Support, ExpressExtension
Last modified 3/6/2020 6:45:10 AM EST

Published by ExpressExtension Support, ExpressExtension
Last modified 3/6/2020 6:45:10 AM EST