General Information
Anextensionoftimetoleyourincometaxreturnshallnotbegrantedunless90%ofthetaxliabilityispaidonorbefore
theoriginalduedateofthereturn.
SincetheOklahomareturncannotbecompleteduntiltheFederalreturniscompleted,theOklahomaTaxCommissionhas
administrativelyadoptedthepolicyofhonoringtheautomaticFederalextension,whennoadditionalstatetaxisdue,asan
extensionoftimetoletheOklahomareturn.WhenyouleyourOklahomareturn,simplyencloseacopyoftheFederal
extension.
YouonlyneedtousethisformtoapplyforadditionaltimetoleyourincometaxreturnwhenyouoweadditionalOklaho-
maincometaxordonothaveaFederalextension.Alsousethisformwhenlingforadditionaltimebeyondthatgranted
bytheFederalextension.WhenyouleyourOklahomareturn,encloseacopyoftheOklahomaExtension.
Remember, there is no extension of time to pay your income tax,butonlytoleyourreturn.Delinquentpenaltyof5%
maybecharged,ifatleast90%ofyourtotaltaxliabilityhasnotbeenpaidbytheoriginalduedate.Delinquentinterest,at
therateof1.25%permonth,maybechargedif100%ofyourtaxliabilityisnotpaidbytheoriginalduedateofthereturn.
Electronic Payment Option
Anelectronicpaymentisacceptedforanextensionpaymentattax.ok.gov.Thereisaconveniencefeechargedforutiliz-
ingsomeoftheelectronicpaymentservices.Retaintheconrmationnumberforyourrecords.
Ifyoumakeyourextensionpaymentelectronically,donotmailForm504-C.Whenyouleyourincometaxreturn,simply
encloseacopyofForm504-C.
Instructions
1. Anextensioncannotbegrantedformorethanone-halftheaccountingperiodcoveredbythepartnershiporduciary
return(i.e.6monthextensionfora12monthtaxyear).Inthecaseofacorporatereturn,anextensionmaynotex-
ceedatotalof7months.
2. Applicationsforextensionsoftimemustbepostmarkedonorbeforetheduedateforlingtheincometaxreturn,or
beforetheexpirationoftheautomaticFederalextension.
3. Thisapplicationmaynotbeusedtorequestanextensionoftimeforthepaymentoftax.Interestwillbechargedatthe
rateof1.25%permonthfromtheoriginalduedateofthereturnuntilpaid.
4. Anyextensiongrantedispursuanttotheprovisionsof68OklahomaStatuteSection216.
5. CorporationselectingtoleacombinedCorporateIncomeandFranchiseTaxreturnonForm512or512-Sshould
addanyestimatedfranchisetaxpaymenttoline8.
Iflingastand-aloneOklahomaAnnualFranchiseTaxReturn(Form200),donotusethisformtoremitfranchisetax.
Theremittanceofestimatedfranchisetaxmustbemadeonatentative(estimated)franchisetaxreturn(Form200).
6. MailForm504-CApplicationforExtensionofTimetoFileanOklahomaIncomeTaxReturnforCorporations,Partner-
shipsandFiduciaries,withpaymentifapplicable,to:
Oklahoma Tax Commission
PO Box 26890
Oklahoma City, OK 73126-0890
Application for Extension of Time to File
an Oklahoma Income Tax Return for
Corporations, Partnerships and Fiduciaries
2021Form504-C-Page2