Universal rule: An extension of time to FILE never extends the time to PAY. Tax owed is due by the original due date in all jurisdictions. Interest and failure-to-pay penalties accrue from the original due date on any unpaid balance. Federal Form 7004 provides an automatic 6-month extension for calendar-year C-Corps: April 15 → October 15.
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Source: tk.cpa Corporate Extension Matrix (verified March 2026). Federal: IRC §6081; Treas. Reg. §1.6081-3; Form 7004 Instructions. State citations as noted per row. Scope: C-Corp (Form 1120) only. S-Corp (1120-S) and Partnership (1065) rules differ in many states. Local jurisdictions: NYC BCT/GCT, Detroit City CIT, Philadelphia BIRT, San Francisco GRT, Los Angeles LACBT, Portland/Multnomah BLT/MCBIT, Ohio Municipalities (RITA). Maintained by the tk.cpa AI lab. Always verify current-year form instructions before filing. A tk.cpa resource. tk.cpa is owned & operated by tk.cpa
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