An extension to file is not an extension to pay tax.
The City of Wilmington imposes both a Wage Tax (withheld by employers on wages earned within the city, not an annual filer-side return) and a Net Profits Tax (filed by individuals, partnerships, associations, trusts, and estates conducting business in the city), both administered by the city's Earned Income Tax Division. Only the Net Profits Tax has a filer-facing annual return with its own extension question - the Wage Tax is a withholding obligation with no comparable annual filing-extension mechanism to extend.
| Item | Detail |
|---|---|
| Form | WCWT-6 (Net Profits Tax Return) |
| Original due date | April 15 (calendar-year filers), or 105 days after the close of a fiscal year |
| Extension mechanism | A copy of the taxpayer's federal IRS extension must be filed with the city's Earned Income Tax Division on or before the original due date - there is no separate city extension form |
| Extends time to pay? | No - the unpaid balance on a return filed under extension is subject to a one-time 5% penalty plus 1.5% monthly interest from the original due date, provided the return is filed and paid by the extension date; a return neither filed nor under extension faces a steeper 5%-per-month penalty instead |
| Wage Tax (withholding) | No comparable filer-side annual extension question - the Wage Tax is withheld and remitted by employers, not separately filed and extended by the individual |
| Authority | City of Wilmington Earned Income Tax Regulations, Section 220 (Net Profits Tax) and Section 601a (penalty and interest on returns filed under extension) |