State Filing & Extension Requirements — Form 1065 & Form 1120S

2024 Tax Year Reference • All 50 States + DC • Federal due dates: March 15, 2025 (calendar-year partnerships & S-corps) • Sources: State DOR websites, Thomson Reuters Checkpoint, CCH State Tax Guide • Always verify at state DOR — rates and forms change annually

Extension: ⚠ Separate form required ◯ Only if payment due ✓ Auto w/ federal 7004 — N/A no entity tax   PTET: ✦ Available ⚠ Mandatory None
State 1065 — Returns & Due Dates 1065 Extension 1120S — Returns & Due Dates 1120S Extension PTET Status DOR
Disclaimer: This tool is for professional tax practitioner reference only. State tax laws, forms, rates, thresholds, and due dates change frequently. Always verify current requirements directly with the state DOR or through a current-year tax research subscription (Checkpoint, CCH, BNA Bloomberg). This tool does not cover NYC, Philadelphia, or other local-level extension requirements. PTET election deadlines are generally set during the tax year — for 2025 tax year PTET elections, deadlines fall in 2025 (see each state's PTET section). Payment deadlines for extensions coincide with the original return due dates shown. • Last compiled: 2024–2025 tax year. Verify all data before relying on it.