Utah Accounting, Tax, Financial Blog

Step-by-Step Guide on How to File for a Business Tax Extension for Your Company

Written by Zach Blotter | Aug 21, 2024 12:11:55 AM

Business owners have many responsibilities. Although filing and paying business taxes is one of the most important ones, meeting tax deadlines can be challenging. Some questions you might be asking yourself are:

How do I file for a business tax extension?

Knowing how to request a tax extension can help you avoid penalties and stay up-to-date with tax laws. An extension will give you extra time to gather the necessary documents and accurately complete your return. At CMP, we assist business owners in managing their tax obligations efficiently. This guide provides you with essential information on how to file for a business tax extension, making sure you meet all necessary deadlines.

What is a Business Tax Extension?

Sole proprietorships, partnerships, LLCs, or corporations can request a six-month extension from the IRS for filing their income tax returns. During this additional time, returns can be submitted without penalty. The specific form to be filed depends on the business structure:

  • Sole proprietors and single-member LLCs file Form 4868 to obtain the automatic extension.
  • Partnerships, multi-member LLCs, and corporations use Form 7004.

You can easily file these forms online or by mail. Once you’ve filed the appropriate form, you can have peace of mind knowing you have an extra six months to properly organize and submit your tax return.

What is the Filing Deadline to Request a Business Tax Extension?

The deadline for requesting a business income tax extension varies based on your business structure for the 2024 tax year:

  • Sole Proprietorships and Single-Member LLCs: Returns are due April 15, 2025. With an extension, the new deadline is October 15, 2025.
  • C Corporations: Returns are due April 15, 2025. With an extension, the new deadline is October 15, 2025. For fiscal year corporations, the deadline is the 15th day of the fourth month after the fiscal year ends, possibly extending the deadline to the 15th day of the seventh month.
  • S Corporations: Returns are due March 15, 2025. With an extension, the new deadline is September 15, 2025.
  • Partnerships: Returns are due March 15, 2025. With an extension, the new deadline is September 15, 2025.

Does a Business Extension Give Me More Time to Pay My Small Business Taxes?

Despite extending the due date of a business tax return, you must still calculate and pay the tax owed by the original due date, which is usually April 15 (or March 15 for partnerships and S corporations). Payments made after that are late, which means that, in addition to the tax, you also pay interest and possible penalties.

Even with a tax return extension, payments are still due by the original date to avoid penalties and interest. Stay updated on changes that may affect your tax strategy. For example, understanding what happens when the TCJA tax cuts expire can help you anticipate potential changes to your tax obligations. Staying informed is key to managing your business finances effectively. Be sure to check out our latest blog post for more insights.

How Do I Calculate the Estimated Tax I Need to Pay?

Calculating your estimated tax payments involves these key steps:

  1. Assess Total Taxable Income: Estimate your total income for the year, or use actual amounts from each quarter if your income varies.
  2. Consider Deductions and Credits: Subtract deductions and apply credits to determine your Adjusted Gross Income (AGI). This helps calculate a more accurate tax amount.
  3. Understand Taxes Owed: Once you have your AGI, calculate your income tax by multiplying it by your tax rate based on the current tax bracket. For self-employment taxes, if you earn more than $400, first calculate your taxable income by multiplying your estimated total income by 92.35%. Then, multiply the result by 15.3%, which includes 2.9% for Medicare and 12.4% for Social Security.
  4. Calculate and Pay Quarterly Installments: Add your income and self-employment taxes, then divide by four for quarterly payments. Adjust for state taxes if applicable.

This approach helps manage your tax liabilities and avoid underpayment penalties.

Are There Any Benefits to Filing a Business Tax Extension?

Filing a business tax extension offers several advantages. It provides additional time to gather accurate information, thus ensuring a precise return. For small business owners or self-employed individuals with SEP IRAs, an extension allows more time to make contributions to their retirement plans until the extended deadline of October 15. This is particularly beneficial as they can impact your previous year’s tax return.

However, be aware of potential drawbacks. An extension does not give extra time to pay any taxes owed, and unpaid taxes may incur interest and penalties.  Refunds may even be delayed if the extension is used.

When Should I File a Tax Extension?

When your records aren’t complete, something unexpected happens, or you have a complicated and time-consuming tax situation, then it's a good idea to file for a tax extension. This gives you up to six additional months to sort things out. By extending, you delay the appearance of any tax due (although not the amount due itself), but you must file your extension request promptly.

When Shouldn’t I File a Business Tax Extension?

If you have all the required documents and can meet the original deadline, then you may not need to file for a business tax extension. However, if you need more time to pay any taxes owed, the IRS has several debt relief options (like installment payment agreements) that can help.

Moreover, certain situations provide automatic extensions without the need for a formal request. These exceptions include:

  • You (or your spouse) are serving in a combat zone with the U.S. Armed Forces.
  • You are a member of the military stationed abroad.
  • You are a U.S. citizen living and working in another country.
  • You reside in an area impacted by a severe natural disaster.

You should evaluate your circumstances carefully to determine whether an extension or other options are necessary.

What Information Will I Need to File My Business Extension Request?

You’ll need your business details, such as name, address, and Employer Identification Number (EIN). Estimate your total tax liability and the amount of taxes you’ve already paid. Additional documentation may be required depending on your specific situation.

How Do I File a Tax Extension for My Business?

Depending on your business type, you need to complete and submit the appropriate form by the original tax filing deadline to request a tax extension.

If you are a sole proprietor or a single-member LLC, then use the 4868 form. It gives you an automatic six-month extension.

The 7004 form is the best option for partnerships, corporations, or multi-member LLCs.

Please note: to avoid late penalties, you must submit both forms by the original due date.

What Should I Do After Filing My Business Tax Extension?

After mailing your extension form, you should soon receive a confirmation from the IRS. Check your mail regularly to see if there is any other communication. There could be additional requests for information. Always remember to keep an eye on the new extended deadline. Even with the extension, it’s best to complete your return as early as possible. No one wants last-minute stress.  It’s also a good idea to review any opportunities for retirement plan contributions for the previous tax year that might benefit your tax situation. Staying organized and proactive will help you manage your tax obligations.

Do I Need to File a Business Extension for My State Return?

The requirements for state tax extensions differ in each state. Some states automatically grant an extension when a federal extension has been granted, but others require that you apply separately. To avoid any unpleasant surprises, make sure you know which rules apply to your state. 

In Utah, you get 6 months automatically - but again, like federal taxes, you still need to pay any taxes that you owe.

Can I Also Get an Extension for My Personal Tax Return?

Yes, you can file extensions for both personal and business tax returns. Use Form 4868 for personal returns and Form 7004 for business returns. Be aware of the different deadlines and requirements for each.

Conclusion

Small business owners can gain some extra time to make sure their tax returns are accurate, and thus avoid possible penalties. Even so, an extension does not mean that you can delay the payment of any owed taxes.

Navigating the complexities of tax preparation with expert guidance can relieve some of your burdens. At CMP, we specialize in proactive tax planning and can help you stay organized, compliant, and prepared. Contact us today to make sure your business is on the right track and to take full advantage of every opportunity for tax efficiency and financial success.