Form 504-C 2018 Application for Extension of Time to File an Oklahoma Income Tax Return for Corporations, Partnerships and Fiduciaries - Oklahoma

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ITE
Application for Extension
of Time to File an Oklahoma Income Tax Return
504-C
2
0
For Corporations, Partnerships and Fiduciaries
1
8
(This is NOT an extension of time for payment of tax. Individuals use Form 504-I)
(See Instructions)
For the year January 1 - December 31, or other taxable year beginning
,
2018
ending
,
.
Corporate, Partnership, or Fiduciary Name
Federal Employer
Identification Number:
Mailing address (number and street)
CHECK THE FORM TYPE FOR THE RETURN THIS APPLICATION IS FOR:
Form 512
Form 513
Form 512-E
City, State and ZIP
Form 512-S
Form 513NR
Form 514
Important:
Extension is valid only if 90% of the tax liability is paid by the original due date.
An Extension of Time to File with the IRS has been granted to:
DATE ________________________
Extension of Time to File with the Okla. Tax Commission is requested to:
DATE ________________________
If requesting an extension of time to file beyond the date of the federal extension, state the reason here:
_____________________________________________________________________________________________
Oklahoma Income Tax Computation
00
1. Total income tax liability (you may estimate this amount) ......................................................
1
Note: You must enter an amount on line 1. If you do not expect to owe tax, enter zero.
00
2. Oklahoma income tax withheld ........................................................
2
3. Estimated tax payments (include prior year overpayment
00
allowed as a credit) ..........................................................................
3
4. Other payments and credits you expect to claim
00
on your return ...................................................................................
4
00
5. Add lines 2, 3 and 4 ...............................................................................................................
5
6. Income tax balance due (subtract line 5 from line 1) .............................................................
00
6
7. Amount of income tax you are paying. Important: Extension is valid only if 90% of the
00
income tax liability is paid by the original due date .......................................................... ITE
7
8. If filing a combined Corporate Income and Franchise Tax return, enter any Estimated
Franchise tax you are paying. (Leave blank if filing the stand-alone Franchise Tax return,
00
Form 200.) .................................................................................................................... FRX
8
9. Total amount you are paying (add lines 7 and 8)................................................................
00
9
Signature
Under penalty of perjury, I declare that the information contained in this document, attachments and schedules are true and correct to the best of my knowledge and belief.
Signature of Officer, Partner, Member or Fiduciary
Date
Paid Preparer’s Signature
Date
Return with your payment, if applicable, to: Oklahoma Tax Commission • Income Tax • P.O. Box 26890 •
Oklahoma City, OK 73126-0890.
ITE
Application for Extension
of Time to File an Oklahoma Income Tax Return
504-C
2
0
For Corporations, Partnerships and Fiduciaries
1
8
(This is NOT an extension of time for payment of tax. Individuals use Form 504-I)
(See Instructions)
For the year January 1 - December 31, or other taxable year beginning
,
2018
ending
,
.
Corporate, Partnership, or Fiduciary Name
Federal Employer
Identification Number:
Mailing address (number and street)
CHECK THE FORM TYPE FOR THE RETURN THIS APPLICATION IS FOR:
Form 512
Form 513
Form 512-E
City, State and ZIP
Form 512-S
Form 513NR
Form 514
Important:
Extension is valid only if 90% of the tax liability is paid by the original due date.
An Extension of Time to File with the IRS has been granted to:
DATE ________________________
Extension of Time to File with the Okla. Tax Commission is requested to:
DATE ________________________
If requesting an extension of time to file beyond the date of the federal extension, state the reason here:
_____________________________________________________________________________________________
Oklahoma Income Tax Computation
00
1. Total income tax liability (you may estimate this amount) ......................................................
1
Note: You must enter an amount on line 1. If you do not expect to owe tax, enter zero.
00
2. Oklahoma income tax withheld ........................................................
2
3. Estimated tax payments (include prior year overpayment
00
allowed as a credit) ..........................................................................
3
4. Other payments and credits you expect to claim
00
on your return ...................................................................................
4
00
5. Add lines 2, 3 and 4 ...............................................................................................................
5
6. Income tax balance due (subtract line 5 from line 1) .............................................................
00
6
7. Amount of income tax you are paying. Important: Extension is valid only if 90% of the
00
income tax liability is paid by the original due date .......................................................... ITE
7
8. If filing a combined Corporate Income and Franchise Tax return, enter any Estimated
Franchise tax you are paying. (Leave blank if filing the stand-alone Franchise Tax return,
00
Form 200.) .................................................................................................................... FRX
8
9. Total amount you are paying (add lines 7 and 8)................................................................
00
9
Signature
Under penalty of perjury, I declare that the information contained in this document, attachments and schedules are true and correct to the best of my knowledge and belief.
Signature of Officer, Partner, Member or Fiduciary
Date
Paid Preparer’s Signature
Date
Return with your payment, if applicable, to: Oklahoma Tax Commission • Income Tax • P.O. Box 26890 •
Oklahoma City, OK 73126-0890.
2018 Form 504-C - Page 2
Application for Extension of Time to File
an Oklahoma Income Tax Return for
Corporations, Partnerships and Fiduciaries
General Information
An extension of time to file your income tax return shall not be granted unless 90% of the tax liability is paid on or before
the original due date of the return.
Since the Oklahoma return cannot be completed until the Federal return is completed, the Oklahoma Tax Commission has
administratively adopted the policy of honoring the automatic Federal extension, when no additional state tax is due, as an
extension of time to file the Oklahoma return. When you file your Oklahoma return, simply enclose a copy of the Federal
extension.
You only need to use this form to apply for additional time to file your income tax return when you owe additional Oklaho-
ma income tax or do not have a Federal extension. Also use this form when filing for additional time beyond that granted
by the Federal extension. When you file your Oklahoma return, enclose a copy of the Oklahoma Extension.
Remember, there is no extension of time to pay your income tax, but only to file your return. Delinquent penalty of 5%
may be charged, if at least 90% of your total tax liability has not been paid by the original due date. Delinquent interest, at
the rate of 1.25% per month, may be charged if 100% of your tax liability is not paid by the original due date of the return.
Electronic Payment Option
An electronic payment is accepted for an extension payment at www.tax.ok.gov. There is a convenience fee charged for
utilizing some of the electronic payment services. Retain the confirmation number for your records.
If you make your extension payment electronically, do not mail Form 504-C. When you file your income tax return, simply
enclose a copy of Form 504-C.
Instructions
1. An extension cannot be granted for more than one-half the accounting period covered by the partnership or fiduciary
return (i.e. 6 month extension for a 12 month tax year). In the case of a corporate return, an extension may not ex-
ceed a total of 7 months.
2. Applications for extensions of time must be postmarked on or before the due date for filing the income tax return, or
before the expiration of the automatic Federal extension.
3. This application may not be used to request an extension of time for the payment of tax. Interest will be charged at the
rate of 1.25% per month from the original due date of the return until paid.
4. Any extension granted is pursuant to the provisions of 68 Oklahoma Statute Section 216.
5. Corporations electing to file a combined Corporate Income and Franchise Tax return on Form 512 or 512-S should
add any estimated franchise tax payment to line 8.
If filing a stand-alone Oklahoma Annual Franchise Tax Return (Form 200), do not use this form to remit franchise tax.
The remittance of estimated franchise tax must be made on a tentative (estimated) franchise tax return (Form 200).
6. Mail Form 504-C Application for Extension of Time to File an Oklahoma Income Tax Return for Corporations, Partner-
ships and Fiduciaries, with payment if applicable, to:
Oklahoma Tax Commission
Income Tax
P.O. Box 26890
Oklahoma City, Oklahoma 73126-0890

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