Form PIT-EXT: Application For Automatic Extension of Time to File Delaware Individual Income Tax Return

Form PIT-EXT, also known as Application for Automatic Extension of Time to File Delaware Individual Income Tax Return, is a document submitted to the Delaware Division of Revenue to request an additional six months to file your DE individual income tax return. The standard due date for filing Delaware income tax returns is April 16th of the following year for the previous tax year. So, for tax year 2023, the due date would be April 16, 2024. By filing Form PIT-EXT, you can automatically extend this deadline to October 15, 2024.

Who Should Use Form PIT-EXT?

This form is ideal for Delaware residents who anticipate needing more time to gather tax documents, complete their return accurately, or consult with a tax professional. It's important to note that filing Form PIT-EXT only grants an extension to file your return, not to pay any taxes owed.

Why File a PIT-EXT?

There are various reasons why you might need more time to file your Delaware income tax return. Here are some common scenarios:

A. Incomplete Records: You may be waiting for additional tax documents like W-2s, 1099s, or investment statements.

B. Complex Tax Situation: If your tax situation involves multiple income sources, business income, or significant deductions, gathering and organizing information can be time-consuming.

C. Professional Help: You might be working with a tax professional who needs additional time to complete your return.

D. Unexpected Circumstances: Events like illness, family emergencies, or natural disasters can delay your ability to file on time.

Important Points to Remember:

Automatic Extension: Filing Form PIT-EXT grants an automatic six-month extension. You don't need to provide a reason for requesting the extension.

Extension to File, Not Pay: While the extension grants more time to file your return, it does not extend the deadline for any taxes you owe. You are still responsible for paying any outstanding taxes by the original due date of April 16th to avoid interest and penalties.

How to File Form PIT-EXT?

There are two ways to submit Form PIT-EXT:

A. Electronically: The Delaware Division of Revenue offers online filing for Form PIT-EXT. This is the fastest and most convenient option. You can find the online filing portal on the department's website.

B. Paper Form: You can download a printable copy of Form PIT-EXT attached below. Complete the form by filling in your taxpayer information, taxable year, and signature. Mail the completed form to the address provided on the form before the original due date of April 16th.

Do I need to file Form PIT-EXT if I already filed a federal extension (Form 4868)?

No. Filing a federal extension automatically grants you an extension to file your Delaware individual income tax return. However, it's important to note that the federal extension deadline might differ from the Delaware extension deadline.

What happens if I miss the filing deadline and don't file Form PIT-EXT?

Missing the filing deadline without an extension can result in penalties and interest charges on any taxes you owe. The penalty for late filing is typically 5% of the unpaid tax per month, with a maximum of 25%. There's also an additional penalty for late payment, which is usually 0.5% per month, up to a maximum of 25%.

What if I owe taxes? Can I file Form PIT-EXT and pay later?

The extension to file granted by Form PIT-EXT does not extend the deadline to pay any taxes owed. It's crucial to estimate your tax liability and make a timely payment by the original due date of April 16th to avoid penalties and interest. You can use Form PIT-1100-P-EXT to estimate your tax liability and submit a payment along with your extension request.

Can I get an extension for more than six months?

The automatic extension granted by Form PIT-EXT is for six months only. If you require additional time beyond October 15th, you'll need to file Form PIT-300, "Application for Discretionary Extension of Time to File Delaware Individual Income Tax Return," and explain your specific circumstances for needing a further extension.