An extension to file is not an extension to pay tax.
Over 30 states have enacted an elective pass-through entity tax (PTET), typically as a workaround to the federal $10,000 SALT cap. Each state built its own extension mechanism, and they do not follow one pattern: some states require a separate, PTET-specific extension application distinct from the entity's regular income tax return extension; others simply let the PTET ride on the entity's existing 1065/1120-S-equivalent return extension. This page covers 27 of the highest-volume PTET states - California, New York, New Jersey, Connecticut, Illinois, Massachusetts, Wisconsin, Minnesota, Colorado, Maryland, Georgia, Arizona, Ohio, Virginia, South Carolina, Michigan, North Carolina, Oklahoma, Louisiana, Rhode Island, Utah, Alabama, Arkansas, Idaho, Kansas, Mississippi, and New Mexico - each verified against a current primary source.
| State | PTET mechanism | Extension mechanism |
|---|---|---|
| California | Elective tax on qualified net income (QNI) at 9.3%, paid via Form FTB 3893, attached to Form 100S/565/568. Applies to taxable years beginning before January 1, 2026 only - the election sunsets after the 2025 taxable year under current law. | No extension available for the election or the payment. Payment 1 (the June 15 prepayment) and Payment 2 (the balance, due with the return) must both be made "without regard to any extension of time for filing the return." The entity's own Form 100S/565/568 can still get its regular filing extension, but the PTE elective tax payment deadline does not move with it. |
| New York | PTET annual return, generally due March 15 after the close of the PTET taxable year, filed through the entity's Business Online Services account. | The electing entity may request a six-month extension to file the annual PTET return, online through Business Online Services only (no paper form). This is an extension of time to file only - "an extension to file is not an extension to pay." All PTET must be paid by the original due date regardless of the filing extension. |
| New Jersey | Pass-Through Business Alternative Income Tax (BAIT), reported on Form PTE-100. | Separate extension application required - Form PTE-200-T, filed online by the original due date, grants a six-month extension to file Form PTE-100 only. At least 80% of the BAIT liability must be paid by the original due date (through estimates or the extension payment) or the extension is retroactively denied, with penalty and interest running from the original due date. |
| Connecticut | Connecticut Pass-Through Entity Tax, reported on Form CT-PET (a return separate from the entity's composite return, Form CT-1065/CT-1120SI). | Separate extension application required - Form CT-PET EXT, its own dedicated form, filed and paid electronically by the original due date (March 15 for calendar-year filers), grants a six-month extension to file Form CT-PET only, not to pay. A federal Form 7004 extension does not automatically extend the Connecticut filing date; Form CT-PET EXT must still be filed (though no separate reason is required if a federal extension was already requested). |
| Illinois | PTE tax, elected and reported directly on the entity's own return - Schedule B of Form IL-1065 or Form IL-1120-ST. There is no separate Illinois PTE tax return. | No separate extension mechanism - the PTE tax simply rides on the entity's own Form IL-1065/IL-1120-ST, which receives Illinois' automatic seven-month filing extension (granted automatically, no form required to obtain it). Payment of the PTE tax is still due by the original due date of the return regardless of the automatic filing extension. |
| Massachusetts | Pass-Through Entity (PTE) Excise, reported on Form 63D-ELT. | Separate extension application required - Form M-63D-EXT, following Massachusetts' standard simplified-extension pattern (TIR 16-10): an automatic six-month extension to file, granted if at least 80% of the tax due for the year is paid by the original due date. Payment itself is not extended - only the filing deadline. |
| Wisconsin | Pass-through entity-level tax election, reported on Schedule 5S-ET (S corporations) or Schedule 3-ET (partnerships), attached to the entity's own Form 5S or Form 3. | No separate extension mechanism - the election and tax ride on the entity's own return. Wisconsin honors any IRS-granted federal extension (extending the Wisconsin due date to 30 days after the federal extended due date), and separately provides its own automatic extension of 7 months or to the federal due date, whichever is later. Payment is still due by the original due date regardless of either extension. |
| Minnesota | Pass-Through Entity (PTE) Tax, elected via Schedule PTE attached to the entity's Partnership Form M3 or S Corporation return. The PTE election itself must be made by the return's extended due date. | No separate extension mechanism - Form M3 (and the attached PTE election/Schedule PTE) receives an automatic six-month filing extension if the tax payable is paid by the regular due date; a longer federal extension extends the Minnesota due date to match. This is a filing extension only - an extension tax payment is still required by the regular due date to avoid penalties. |
| Colorado | SALT Parity Act pass-through entity tax election, reported on Form DR 0106 (Colorado Partnership and S Corporation and Composite Nonresident Income Tax Return). | No separate extension mechanism - the SALT Parity Act election rides on Form DR 0106's own automatic six-month filing extension (to October 15 for calendar-year filers, no application required). Filing extension only - the tax liability, including any amount tied to the SALT Parity Act election, remains due by the original due date; penalty and interest apply if payment criteria are not met. |
| Maryland | Pass-Through Entity (PTE) tax, reported on Form 510 (or Form 511 for electing PTEs). | Separate extension application required - Form 510/511E (Maryland Application for Extension to File Pass-Through Entity Income Tax Return), filed by the 15th day of the 4th month after the tax year closes. Grants an automatic 7-month extension for S corporations and 6 months for other PTEs, but only if full payment of any balance due is submitted with the application and an IRS extension application was also filed - Maryland requires full payment up front, not merely an estimate. |
| Georgia | Election to pay tax at the entity level, made directly on Form 700 (partnership) or Form 600S (S corporation) by checking a box - there is no separate PTET election or return form. | No separate extension mechanism - the PTET election rides on the entity's own Form 700/600S extension. A federal automatic 6-month extension is honored without a separate Georgia filing (O.C.G.A. sect 48-7-57); Form IT-303 is used only if no federal extension was obtained. The "Extension" box on Form 700/600S must be checked or a late-filing penalty applies even with a valid extension. Payment is still due by the original due date regardless. |
| Arizona | Small business income tax election (entity-level tax on flow-through income), computed directly on the entity's own Form 165 (partnership) or Form 120S (S corporation). | No separate extension mechanism - Form 120/165EXT (Application for Automatic Extension of Time to File), the same extension form used for the entity's regular return, explicitly covers Form 165 filers who elected to pay tax at the entity level. Automatic extension, no separate PTE-specific application. Payment is still due by the original due date regardless of the filing extension. |
| Ohio | Electing Pass-Through Entity (EPTE) tax, reported on Form IT 4738. | No separate extension mechanism - Ohio allows IT 4738 filers the same extended filing deadline as the federal government; a copy of the federal extension must be attached to the IT 4738 return when filed. If the federal extension ends before Ohio's regular due date, no additional time is gained. Payment is still due by the original due date regardless - the extension is to file only, never to pay. |
| Virginia | Elective Pass-Through Entity Tax, reported on Form 502PTET. | No separate extension mechanism - Form 502PTET receives an automatic extension to 6 months after its own due date, or 30 days after the federal extended due date, whichever is later. Payment is not extended: the tax remains due by the 15th day of the 4th month after the close of the entity's taxable year regardless of either extension. |
| South Carolina | Active Trade or Business election, made by checkbox directly on the entity's own Form SC1065 (partnership) or SC1120S (S corporation), with Form I-435 computing the tax. | No separate extension mechanism - the election rides on the entity's own return extension, Form SC8736, which grants an automatic extension of up to 6 months via MyDORWAY. Filing extension only - South Carolina's own guidance states there is "no extension of time for payment of your Partnership Tax," so the PTE tax remains due by the original due date. |
| Michigan | Flow-Through Entity (FTE) Tax, reported annually on Form 5772. | No separate extension mechanism - an extension for Form 5772 is requested through Michigan Treasury Online (MTO), on the FTE Dashboard, with no separate paper form number. Extends the filing deadline 6 months (to September 30 for calendar-year filers). Payment is not extended; it remains due by the original filing deadline. |
| North Carolina | Taxed Partnership / Taxed S Corporation (PTET) election, made directly on the entity's own Form D-403 (partnership) or CD-401S (S corporation); the election itself must be made by the return's due date, including extensions. | No separate PTET extension form - the election rides on the entity's own return extension, Form D-410P (partnership) or CD-419 (S corporation), which grants an automatic 6-month extension. Filing extension only: "interest is charged on taxes paid after the original due date even if an extension of time to file the tax return is granted," so PTET payment is still due by the original date. |
| Oklahoma | Pass-Through Entity Tax election, made via Form 586 and reported on the entity's own Form 514 (partnership) or Form 512-S (S corporation). | Separate extension application required - Form 504-PTE (in place of the entity's usual Form 504-C), granting an extension of up to 6 months. An extension does not extend the time to pay: at least 90% of the tax must be paid by the original due date to avoid penalty. |
| Louisiana | Pass-through entity tax election under La. R.S. 47:287.732.2, made by partnerships and S corporations that elect to be taxed at the entity level. | No PTE-specific extension form identified - the general partnership return (Form IT-565) receives an automatic 6-month filing extension (to November 15 for calendar-year filers) with no separate application required, and Louisiana's guidance does not carve out PTE electors from this general rule. Reasonable inference, not a direct quote confirming PTE electors specifically: payment is not extended - "an extension does not relieve you of your obligation to pay all tax amounts due by the original due date." |
| Rhode Island | Pass-Through Entity Elective Tax, elected and computed on Schedule PTE, attached to the entity's own RI-1065, RI-1120S, or RI-1041 return. | No PTE-specific extension form identified - the entity's own return extension, Form RI-7004, grants an automatic 6-month extension (7 months for June 30 year-end C corporations). Reasonable inference, not a direct quote naming Schedule PTE: payment is not extended by default - full payment of the tax reasonably estimated to be due must be submitted with Form RI-7004 for the extension to be effective. |
| Utah | Pass-Through Entity Tax election, reported on the entity's own Form TC-65 (partnership) or TC-20S (S corporation). | No separate extension mechanism and no application required - Utah grants an automatic 6-month extension to file TC-65/TC-20S. This is expressly a filing extension only: "this is NOT an extension of time to pay your taxes," so any tax due, including the PTE tax, remains due by the original due date. |
| Alabama | Electing Pass-Through Entity (EPTE) tax under the Alabama Electing Pass-Through Entity Tax Act, reported on the entity's own Form 65 (partnership) or Form 20S (S corporation). | No separate extension mechanism - a copy of federal Form 7004 attached to Form 65/20S automatically grants the same extension for Alabama purposes. Filing extension only: "the full amount of the tax liability is due by the original due date of the return," remitted with Form PTE-V regardless of any extension. |
| Arkansas | Pass-Through Entity Tax, elected and reported on the entity's own Form AR1100PET. | Separate extension application available - Form AR1155PET, granting either an initial 180-day extension from the original due date or a 60-day extension beyond a federal extension's due date. A federal Form 7004 extension is also automatically honored. Payment is not extended: interest at 10% per annum applies to any extended return if the tax is not paid by the original due date. |
| Idaho | Affected Business Entity (ABE) election under Idaho Code sect 63-3026B, made annually by checkbox on the entity's own return. | No separate ABE-specific extension form identified - pass-through entities receive Idaho's general automatic 6-month extension (via Form 41ES as the payment voucher, no separate application) if prepayments equal 80% of the tax due or 100% of the prior year's tax; a first-year ABE electing entity with no Idaho filing history must specifically pay 80% of the tax due by the original due date to qualify. Filing extension only - "there aren't any extensions allowing you to pay late." |
| Kansas | SALT Parity Act pass-through entity tax election, reported on the entity's own Form K-120S. | No PTE-specific extension form identified - a copy of federal Form 7004 attached to Form K-120S automatically grants Kansas' own 6-month extension; Kansas' K-120S instructions do not address the SALT Parity Act election specifically. Reasonable inference, not a direct quote confirming SALT Parity Act electors specifically: payment is not extended - "interest is due on a delinquent tax balance even if you have been granted an extension of time." |
| Mississippi | Electing Pass-Through Entity (EPTE) tax, elected and reported on the entity's own Form 84-105 (partnership) or as part of Form 84-100's pass-through entity filing. | Separate extension application required - Form 83-180, filed with payment of the tax due by the original due date. Mississippi follows the federal extended due date once Form 83-180 is filed. Reasonable inference, not a direct quote confirming EPTE electors specifically: "the authorized extension of time to file does not extend the time for payment," so EPTE tax remains due by the original date. |
| New Mexico | Pass-through entity tax election under N.M. Stat. Ann. sect 7-3A-10, reported on the entity's own PTE return. | No separate extension form required if a federal extension applies - New Mexico honors a copy of the federal automatic extension attached to the PTE return; absent one, Form RPD-41096 must be filed by the original due date. Length follows whatever extension the IRS grants. Payment is not extended: "an extension of time to file your return does not also extend the time to pay tax due." |