Corporations and pass-through entities often rely on the federal six-month extension, but state deadlines can differ. Failing to file a state extension request or assuming the federal extension applies can trigger state penalties and interest. Below is a 2025-compliant guide to the extension rules for Delaware, Wyoming, California, and Texas.
Introduction
While the IRS grants automatic six-month extensions via Form 7004, state extension rules vary widely. Know your state’s deadline, extension form (if any), and payment requirements to avoid surprise fees and loss of good standing.
Relevant Code Sections & Definitions
- IRC §6081 Federal authority to extend filing deadlines (does not bind states).
- State Tax Codes:
- Del. Code Tit. 30, §1902 Extension for corporate income tax.
- Wyo. Stat. §39-15-103 Corporate license tax extension.
- Cal. Rev. & Tax Code §18632 Extension for income/franchise tax via Form FTB 3539.
- Tex. Tax Code §171.107 Extension for franchise tax via Form 05-164.
IRS & State Form References
| State | Return Type | Extension Form | Original Due Date | Extended Due Date | Payment Requirement |
|---|---|---|---|---|---|
| Delaware | Corporate Income Tax | No separate form; | April 30, 2025 | Automatic to Oct 31, 2025 | Pay 80 % by April 30 |
| Franchise Tax / Annual Rep. | mirrors federal via 7004 | Jun 1, 2025 | Sep 1, 2025 | Pay 100 % with Form 7004 payment | |
| Wyoming | License Tax & Annual Report | No extension allowed | June 30, 2025 | None | N/A (must file on time) |
| California | Income & Franchise Tax | FTB Form 3539 | March 15 (S-corp),/Apr 15 (C-corp) | Sep 15, 2025 | Pay 90 % by original due date |
| Texas | Franchise Tax | Comptroller Form 05-164 | May 15, 2025 | Nov 15, 2025 | Pay 100 % of tax liability by May 15 |
Real-World Example
Case Study:
- Acme Corp, a Delaware C-Corp, filed Form 7004 by March 15, paying 80 % of estimated tax. Its state corporate return (due April 30) automatically extended to October 31 no separate form required.
- Bright LLC, a Wyoming LLC, missed June 30 for its annual report no extension exists, leading to dissolution notices.
- CloudTech Inc. in California, filed FTB 3539 by April 15 and remitted 90 % of tax; extension secured to September 15.
- DataHoldings LLC in Texas, submitted Form 05-164 by May 15 and paid full franchise tax, extending deadline to November 15.
Step-by-Step Guide to State Extensions
- Identify Your States of Filing Nexus can span multiple states.
- Check Extension Availability Some states (WY) offer none; others require specific forms.
- Match Federal vs. State Dates Note original and extended due dates per state.
- Calculate Estimated State Tax Use prior-year returns or current projections.
- Complete State Extension Forms E.g., FTB 3539 (CA), 05-164 (TX).
- Submit Payment Adhere to state percentage requirements (80 % DE, 90 % CA, 100 % TX).
- Retain Proof Obtain state acknowledgment or canceled checks.
- File Full Returns by Extended Date Don’t miss the new deadlines!
- Monitor Non-Extension States File on the original state deadline or face penalties.
- Calendar Next Year Set reminders well before each state’s original due date.
Conclusion
Assuming federal extension covers your state can be costly. While Delaware and Texas mirror or require minimal state forms, Wyoming allows no extensions, and California mandates its own filing and payment. Stay on top of each state’s rules to maintain good standing and avoid unexpected penalties.
Call to Action
Need help navigating multi-state extension rules and payments?
Book a multi-state tax strategy session with Anshul Goyal, CPA. We’ll map deadlines, complete extension filings, and ensure you pay the right amounts—state by state.
Disclaimer
This guide is for educational purposes only and does not constitute legal, tax, or financial advice. State extension rules and deadlines are subject to change. Always consult a qualified CPA or state tax advisor for your specific nexus and filing obligations.
Anshul Goyal, CPA EA FCA is licensed in the U.S., an IRS Enrolled Agent, and a Chartered Accountant in India. He specializes in multi-state tax compliance, nexus analysis, and cross-border entity planning.
FAQs (Top 5 High-Searched Questions)
1. Can I use federal Form 7004 for Delaware corporate income tax?
Yes—Delaware honors the federal extension automatically to October 31.
2. Does Wyoming offer an extension for its annual report?
No. Wyoming requires filing and payment by June 30, with no extension.
3. What form extends California franchise tax?
FTB Form 3539, with 90 % payment by the original due date.
4. Is Texas’s franchise tax extension automatic?
No—file Form 05-164 and pay 100 % of liability by May 15 for an extension to Nov 15.
5. What happens if I miss a state’s original deadline and no extension exists?
You face state-specific penalties, interest, and potential administrative action—including suspension or dissolution.