BUS-EXT: Business Tax Automatic Extension Request (2025)
Rhode Island · RI Division of Taxation · Used for tax years 2025
Rhode Island Form BUS-EXT is a business tax automatic extension request. It reports estimated tax due, carryforward and estimated payments, the balance due, and the amount paid with the extension request, allocated to the applicable tax return or schedule.
Who files this form
Form BUS-EXT is a business tax automatic extension request. It provides entries for extensions for:
- Form RI-1065/1120, Rhode Island Corporate Income Tax.
- Form RI-1120POL, Rhode Island Political Organization Tax.
- Form T-72, Rhode Island Public Service Corporation Gross Earnings Tax.
- Form T-74, Rhode Island Banking Institution Excise Tax.
- RI Schedule PTE, Pass-through Entity Election.
- RI Schedule PTW, Pass-through Withholding.
What you'll need
Have the following information ready to complete the form:
- Business name, address, federal employer identification number and email address.
- The ending date of the tax period.
- Estimated tax due for the current year, carryforward and estimated payments paid to date, and the amount being paid with the extension request.
- The tax return or schedule for which you are requesting an extension.
- Authorized officer’s signature, printed name, date and telephone number.
- If using a paid preparer, the preparer’s address, PTIN, signature, printed name, date and telephone number.
How to file
- Enter the business identification details and tax period ending date.
- Complete Part 1. Enter estimated tax due on line 1 and carryforward and estimated payments paid to date on line 2. Subtract line 2 from line 1 to find the balance due on line 3. Enter the amount paid with the extension request on line 4.
- Enter the amount from Part 1, line 4 on the corresponding tax return line in Part 2. RI-1065/RI-1120S filers with RI Schedule PTW and/or PTE should break out extension amounts by source of tax.
- Complete the authorized officer signature fields and any paid preparer fields that apply.
The form must be completed and filed before the date prescribed for payment of the tax.
Payments must be made electronically. For more information, visit the Rhode Island tax portal page. The supplied form text does not give a mailing address or specify how to submit the extension form itself.
Common mistakes
- Not paying electronically. The form states that payments must be made electronically.
- Missing the filing timing requirement. The form must be completed and filed before the date prescribed for payment of the tax.
- Not separating tax sources. RI-1065/RI-1120S filers with RI Schedule PTW and/or PTE should break out extension amounts by source of tax.
- Putting the payment on the wrong Part 2 line. The form directs you to enter the Part 1, line 4 amount on the line corresponding to the tax return for which you are requesting an extension.
Questions people ask
How long is the extension for RI-1065 or RI-1120S filers?
Calendar-year and fiscal-year filers receive an automatic six-month extension.
How long is the extension for RI-1120C, T-72 or T-74 filers?
Calendar-year and fiscal-year filers receive an automatic six-month extension, except those with a June 30 fiscal year end. Those filers receive an automatic seven-month extension.
How do I calculate the balance due with the extension request?
Subtract Part 1, line 2, carryforward and estimated payments paid to date, from line 1, estimated tax due for the current year. Enter the result on line 3.
Can I make the extension payment by a method other than electronic payment?
The form states that payments must be made electronically. It directs filers to the Rhode Island tax portal page for more information.