504-PTE: 2025 Form 504-PTE Application for Extension of Time to File and Oklahoma Income Tax Return for Electing Pass-Through Entities (2025)
Oklahoma · Oklahoma Tax Commission · Used for tax years 2025
Form 504-PTE is an application for an extension of time to file a 2025 Oklahoma income tax return for an electing pass-through entity. It reports tax liability, withholding, payments, credits, and any balance due or payment included. It extends the time to file, not the time to p
Who files this form
Form 504-PTE is for electing pass-through entities requesting more time to file an Oklahoma income tax return. Use it when you:
- Owe additional Oklahoma income tax.
- Do not have a federal extension.
- Need more time beyond the extension granted by the IRS.
If you have an automatic federal extension and no additional Oklahoma tax is due, Oklahoma honors that extension. Provide a copy of the federal extension when you file your Oklahoma return.
Individuals use Form 504-I. Corporations, partnerships, and fiduciaries that are not electing pass-through entities use Form 504-C.
What you'll need
Have the following information ready to complete Form 504-PTE:
- Corporate or partnership name, mailing address, and Federal Employer Identification Number.
- The taxable year covered by the application.
- Your federal extension date, if granted, and the Oklahoma extension date you are requesting.
- A reason if you are requesting time beyond the federal extension.
- Total income tax liability, which you may estimate; Oklahoma income tax withheld; estimated payments, including a prior-year overpayment allowed as a credit; and other expected payments and credits.
When you file your Oklahoma return, provide a copy of the applicable federal or Oklahoma extension. If you pay the extension payment electronically, retain the confirmation number and provide a copy of Form 504-PTE with your income tax return.
How to file
Complete the entity information, extension request, and income tax computation on Form 504-PTE.
- Enter the 4% tax liability in Column A for members that are corporations, pass-through entities, or financial institutions subject to the bank privilege tax.
- Enter the 4.75% tax liability in Column B for members that are individuals, trusts, or estates.
- Add withholding, estimated payments, and other payments and credits on line 5, then allocate that amount between Columns A and/or B on line 6.
- Subtract line 6 from line 1 to calculate the balance due on line 7. Enter the payment amounts on line 8 and add both columns on line 9.
The form includes signature and date spaces for an officer, partner, member, or fiduciary and for a paid preparer.
By mail: Send Form 504-PTE with payment, if applicable, to:
Oklahoma Tax Commission
PO Box 26890
Oklahoma City, OK 73126-0890
Electronic payment: Extension payments are accepted at oktap.tax.ok.gov. Some electronic payment services charge a convenience fee. Keep the confirmation number. If you pay electronically, do not mail Form 504-PTE. Instead, provide a copy when you file your income tax return.
Common mistakes
- Treating the extension as extra time to pay. It extends only the time to file, not the time to pay income tax.
- Not paying enough by the original due date. The extension is valid only if at least 90% of the tax liability is paid by that date. A 5% delinquent penalty may be charged if this requirement is not met. Unpaid tax is subject to interest at 1.25% per month from the original due date until paid.
- Leaving line 1 blank. You must enter an amount. Enter “0” if you do not expect to owe tax.
- Mailing the form after paying electronically. Do not mail Form 504-PTE if you make the extension payment electronically. Keep the confirmation number and provide a copy of the form with your income tax return.
- Omitting the extension copy from your return. Provide a copy of the applicable federal or Oklahoma extension when filing your Oklahoma return.
Questions people ask
Do I need Form 504-PTE if I already have a federal extension?
Not if you have an automatic federal extension and no additional Oklahoma tax is due. Oklahoma honors that extension. Provide a copy with your Oklahoma return. Use Form 504-PTE if you owe additional Oklahoma tax or need time beyond the federal extension.
How long can the extension be?
For a partnership return, the extension cannot exceed half the accounting period, such as six months for a 12-month tax year. For a corporate return, the total extension cannot exceed seven months.
Can I estimate my tax liability?
Yes. Line 1 allows an estimated total income tax liability. You must enter an amount, even if that amount is “0.”
Can I pay the extension payment online?
Yes. Electronic extension payments are accepted at oktap.tax.ok.gov. Some services charge a convenience fee. Retain your confirmation number, do not mail Form 504-PTE, and provide a copy of the form when you file your income tax return.