Excise tax return extensions

Does the Department of Revenue give filing extensions?

Yes, for certain reasons we may extend the due date for filing an excise tax return. However, the request must be made before the due date of the return for which the extension is requested.  Extensions may be given for:

• computer system failure
• lost, destroyed, or stolen business records
• medical emergency
• computer system problems that prevented an online return from being filed
• natural disasters such as earthquakes, fires, or floods
   

How long are extensions?

Most extensions are less than 30 days. If an extension is more than 30 days, you must pay the Department an amount equal to the estimated tax liability for the reporting period(s) you received the extension. The payment is credited to your account and applied to your liability when your excise tax return is received. The amount of the payment is subject to Department approval.
 

Are permanent extensions available?

Yes, permanent extensions are available. Permanent extensions of more than 10 days beyond the due date require you pay the Department an amount equal to the estimated tax liability for the reporting period(s) you received the extension. This payment is credited to your account and applied to your liability when your permanent extension is cancelled.

The Department will periodically review the amount you must pay, and may change it if it doesn’t approximate the tax liability for the reporting period(s) you received the extension.

When will a request for an extension be denied?

Extensions will not be given because of lack of funds resulting from:

• recession
• bad economy
• public work contract retainage withheld
• poor cash flow
• business slowdown (ups and downs)

Additionally, extensions will not be given if requested after the due date.  Instead, a penalty waiver may be requested.

How do I request a filing extension?

• Call the Department at 1-800-647-7706.
• Send a secure e-mail.