A List of State Tax Extension Rules and Requirements

An extension is a formal request that asks a tax authority for additional time to file a return. Provisions vary from state to state, but an extension typically gives a taxpayer six additional months to file a personal income tax return.

A state tax extension does not extend the time to pay any tax that's due on the return, so you should send payment for whatever you anticipate you owe at the time you file the extension. In many states, taxpayers can use the extension form as a voucher to remit tax payments to the state by the tax-filing deadline.

Alabama

The Alabama Department of Revenue automatically grants a six-month extension of time to file a return, so you have until October 15. Payments can be remitted by the April deadline using the payment voucher Form 40V and checking the box for Automatic Extension Payment.

Electronic funds transfer payments can also be remitted on the Internet or by telephone.

Arizona

The Arizona Department of Revenue grants a six-month extension of time to file a return to October 15, but it's not automatic. You must file Form 204 by April 15 to request an extension. Payments can also be remitted using Form 204.

Taxpayers who remit their extension payment electronically and who file a federal extension don't have to send in Form 204.

Arkansas

The Arkansas Department of Finance and Administration grants a 180-day extension to file a return upon request. Arkansas honors a federal extension (IRS Form 4868) as a valid state extension. You don't have to ask Arkansas for an extension if you file the federal form with the IRS.

File Form AR1055 by April 15 if you're requesting only an Arkansas extension or to remit a payment to the state.

California

The California Franchise Tax Board grants an automatic six-month extension of time to file until October 15.

Submit Form 3519 by April 15 to remit an extension payment. Electronic fund transfer payments can be made online through the FTB website.

Colorado

The Colorado Department of Revenue automatically grants a six-month extension to file to October 15, but at least 90% of your Colorado tax must be paid by April 15 in order to avoid penalties. Interest is assessed on any payment made after April 15.

File Form DR 0158-I with payment by April 15 to remit an extension payment. Payments can also be remitted online.

Connecticut

The Connecticut Department of Revenue Services grants a six-month extension to file a return by October 15 upon request. File Form CT-1040 EXT by April 15 to request an extension.

Taxpayers who don't anticipate owing a balance and who request a federal extension don't have to send in the Connecticut extension form.

Delaware

The Delaware Division of Revenue grants a 5 1/2-month extension to file a return upon request. File Form 1027I by April 30. The extension can be filed by mail using the paper form, or it can be filed electronically.

District of Columbia

The District of Columbia Office of Tax and Revenue grants a six-month extension of time to file to October 15. Fill out and mail Form FR-127, or file using their proprietary online system by April 15. Payments can be remitted using Form FR-127.

Georgia

The Georgia Department of Revenue grants a six-month extension to file until October 15. Fill out and mail Form IT-303 to the Georgia Department of Revenue Processing Center by April 15, and attach a copy of the same extension to your tax return when you file it.

Georgia will also accept a copy of the federal extension as a valid request for a state extension.

Fill out and mail Form IT-560 in addition to Form IT-303 to make a tax payment.

Hawaii

The Hawaii Department of Taxation grants an automatic six-month extension of time to file to October 20 if you expect to have a refund, have no tax liability, or have already paid all your tax liability for the year.

Mail your payment along with Form N-200V by April 20 if you need an extension and expect to have tax liability for the year.

Hawaii does not accept a federal extension form in lieu of a state request.

Idaho

The Idaho State Tax Commission grants an automatic six-month extension to file by October 15 if an individual has paid at least 80% of their estimated tax liability or 100% of the previous year's tax liability. Payment of tax can be remitted using Form 51.

Electronic payments by ACH Debit, credit card, or debit card can also be remitted online.

Illinois

The Illinois Department of Revenue automatically grants an additional six months to file by October 15. Fill out and mail Form IL-505-I if you need to make a payment, or you can pay online.

The state recognizes the federal extension, so you automatically get an Illinois extension when you file for one with the IRS.

Indiana

The Indiana Department of Revenue grants an extension to November 15 if you file for a federal extension. If you do not file a federal extension, file Form IT-9. In order to avoid a penalty, you must pay at least 90% of your tax liability by April 15, and the remaining balance due must be paid in full by November 15.

Extension payments can also be remitted online.

Iowa

The Iowa Department of Revenue grants an automatic six-month extension if at least 90% of your total tax liability is paid by July 31, 2020. You have until January 31, 2021, to file your return. You can remit a tax payment using Form IA-1040V, and payments can also be remitted online.

There's no form specifically for an extension, and the state doesn't recognize or honor federal exemptions.

Kansas

The Kansas Department of Revenue recognizes the federal extension. You'll automatically be granted the same extension for your Kansas state return if you file for one with the IRS. Attach a copy of your federal extension to your state return when filing. Kansas does not have its own extension-filing form.

You must pay at least 90% of your current-year state taxes. Payments can be remitted using Form K-40V. Check the appropriate box for extension payments.

Kentucky

The Kentucky Department of Revenue grants a six-month extension to file by October 15 if you've filed for a federal extension. Simply attach a copy of the federal extension to the Kentucky return. Otherwise, you can complete a Kentucky extension request by filing Form 740EXT.

Louisiana

The Louisiana Department of Revenue grants a six-month extension to file by November 15. The state accepts extensions through both electronic and paper methods. Tax payments can be remitted electronically.

Louisiana taxpayers have an extension to March 1, 2021, to file their tax returns because of the FEMA-declared Hurricane Zeta disaster.

Maine

Maine Revenue Services grants an automatic six-month extension to file a tax return, and additional time can be granted if a request is made in writing. The total extension period can't exceed eight months, however. Payments can be remitted using Form 1040EXT-ME.

Maryland

The Comptroller of Maryland grants an automatic six-month extension to October 15 if you have no tax due for the year and if you file for a federal extension. You can also file an extension and send payment by mail or phone or online if you need to pay. You can make your request by phone or online if you only need to ask for an extension.

TeleFile at 410-260-7829 from Central Maryland or toll-free 1-800-260-3664 from elsewhere.

Massachusetts

The Massachusetts Department of Revenue grants an automatic six-month extension if you have no tax liability for the year. You can file Form M-4868 either by mail or online if you owe tax and want to file for an extension.

Massachusetts requires that at least 80% of your current year’s tax liability be paid by the April deadline. Payment can be remitted along with Form M-4868. You must file an extension using the state's online systems if you're making a payment of more than $5,000.

Michigan

The Michigan Department of Treasury recognizes the federal extension if you send a copy of your federal Form 4868 requesting more time. The state will grant you an extension of six months if you file Michigan Form 4, if you don't request a federal extension and pay your current year’s state tax liability.

The state won't honor any extension requests that are received without a payment if you owe tax. You don't have to request an extension if you're filing a return to claim a refund.

Minnesota

The Minnesota Department of Revenue gives its residents an automatic six-month extension to October 15. Residents are required to pay at least 90% of their current year’s tax liability to avoid penalties. You can use their payment services online if you need to make a payment.

Mississippi

The Mississippi Department of Revenue recognizes the federal extension. Attach a copy of your federal extension when filing your state return.

You can fill out Form 80-106 or use the state's online services, called TAP, to make a payment with Mississippi’s Department of Revenue.

Montana

The Montana Department of Revenue has automatically granted six-month extensions to file since 2017. You don't have to submit a form or make an immediate payment. Use the state's TransAction Portal to make a payment.

Nebraska

The Nebraska Department of Revenue will grant you automatic six-month extension to file to October 15 if you obtain a federal extension or if you e-file with an authorized tax preparer. You must mail in Form 4868N to the Nebraska Department of Revenue if you use third-party software or NebFile to file your return.

Attach a copy of your federal extension request or Nebraska Form 4868N to your Nebraska Form 1040N when you file. Include a note showing your confirmation number for your federal extension. Tax payments can be remitted with Form 4868N or online using Nebraska's e-pay system.

New Hampshire

The New Hampshire Department of Revenue Administration automatically grants a seven-month extension to file a return until November 15. Extensions are automatically granted if the full amount of tax has been paid by April 15. File Form DP-59-A if you have not paid 100% of your income tax by the April 15 deadline and want an extension for filing.

New Hampshire does not tax regular income, but a 5% tax is assessed on interest and dividend income.

New Jersey

The New Jersey Division of Taxation grants a six-month extension to file until October 15. The state automatically recognizes the federal extension as a valid state extension if at least 80% of your actual New Jersey tax liability has been paid by April 15, if your New Jersey return is filed by October 15 together with payment for any balance of tax due, and if a copy of your federal extension is enclosed with your state return.

Enter your confirmation number in the space provided at the top of the federal form if you apply by phone or online. Alternatively, you can get an extension with the state of New Jersey by filling out Form NJ-630. Payments for New Jersey taxes can be remitted with this form.

New Mexico

The New Mexico Taxation and Revenue Department grants a six-month extension to file a return until October 15. The state recognizes the federal extension as a valid state extension—just check the appropriate box when you file Form PIT-1. Alternatively, you can file Form RPD-41096. Use Form PIT-EXT to make a payment.

New York

The New York State Department of Taxation and Finance grants a six-month extension of time to file returns until October 15. Taxpayers can request an extension by mailing in Form IT-370 or by filing an extension electronically through the state's online service. They can also do so using tax software or the services of a professional tax preparer.

North Carolina

The North Carolina Department of Revenue grants a six-month extension to file a return until October 15. A taxpayer who is granted an automatic extension to file a federal income tax return will be granted an automatic extension.

A taxpayer who is not granted an automatic extension to file a federal income tax return must file Form D-410.

The state automatically grants a four-month extension to file if you reside outside the United States and Puerto Rico, and an additional two-month extension can be obtained by filing Form D-410.

The D-410 and extension payments can be filed electronically through the Department of Revenue's website.

North Dakota

The North Dakota Office of the State Tax Commissioner grants a six-month extension to file a return until October 15. North Dakota recognizes the federal extension as valid for a state extension, so you need only file at the federal level.

Alternatively, you can fill out and mail Form 101 if you haven't requested, or don't want to request, a federal extension. Form 101 doesn't grant an automatic extension, and you must have good cause to be approved. Form 101 isn't available online. Contact the tax department by phone to request the form.

Ohio

The Ohio Department of Taxation only recognizes the federal extension, so you'll have to file for a federal extension to get an extension with the state. You must include your federal extension confirmation number with your Ohio return or attach a copy of the confirmation itself. There's no dedicated tax form for an Ohio extension.

Tax payments are remitted using Ohio Form IT-40P.

Oklahoma

The Oklahoma Tax Commission grants a six-month extension of time to file until October 15. Submit Form 504 to request an extension.

Oklahoma will also recognize the federal extension as a valid state extension if no additional tax is due to the state. Just attach a copy of your federal extension to your Oklahoma return when it's filed.

The IRS extended the tax filing deadline to June 15, 2021, because FEMA declared Oklahoma a winter storm disaster area.

Individuals who owe additional tax can fill out and mail Form 504 and remit payment so that at least 90% of the current year’s tax liability is paid by April 15.

  • Form 504

Oregon

The Oregon Department of Revenue grants a six-month extension to file a return until October 15. An individual taxpayer can file a federal extension and Form 4868, and check the “extension filed” box on the Oregon return when it's filed.

Individuals who have to remit payment for tax due to Oregon can do so using Form OR-40-V.

Pennsylvania

The Pennsylvania Department of Revenue grants a six-month extension of time to file until October 15. Individual taxpayers have two options.

Pennsylvania recognizes the federal extension as valid for a state extension if you've paid the total state tax liability for the year in question. Alternatively, you can complete and mail in Form REV-276. This is required if you're sending in payment by check.

Rhode Island

The Rhode Island Division of Taxation grants a six-month extension to file until October 15. Rhode Island will recognize a federal extension as valid for the state return if no tax payment is required. Attach a copy of the federal extension to your state return.

Alternatively, individuals can file Form RI-4868 and remit any state tax due for the year.

South Carolina

The South Carolina Department of Revenue grants a six-month extension to file until October 15. Individuals can request an extension in two ways.

South Carolina will recognize the federal extension if no tax is due. Just check the appropriate box on the front of the SC1040 if you've filed a federal extension, and attach a copy of the extension to your state return when it's filed.

Otherwise, individuals can fill out Form SC4868 and use it to remit any tax payment due for the year.

Tennessee

The Tennessee Department of Revenue grants a six-month extension of time to file a state return until October 15. Tennessee recognizes the federal extension if you attach a copy to your state return when it's filed on or before the extended due date.

An extension can also be requested by filing Form INC 251. Payments of tax can be remitted with the INC 251 form. Form INC 251 is used to remit estimated taxes to the state as well.

The Department of Revenue advises that no penalty will be assessed when a tax return is filed, and the tax is paid in full during the extension period, but the state will assess interest on tax that's paid after the original due date. Failure to pay tax and file a return by the extended due date will lead to a retroactive penalty charged from the original due date of the return.

As of tax year 2021, however, Tennessee will have no remaining personal income tax.

Utah

The Utah State Tax Commission automatically grants a six-month extension to file until October 15. No form is required, but you must have paid at least 90% of your tax due through withholding, estimated payments, or tax credits, or 100% of the previous years' tax.

Vermont

The Vermont Department of Taxes grants a six-month extension to file upon request. You can either file a copy of your federal Form 4868 with the state or file an application, Form IN-151, by April 15.

Payments of Vermont tax can be remitted with the Form IN-151.

Virginia

The Virginia Department of Taxation grants an automatic extension of six months to file individual returns until November 1. No application form is required. Taxpayers who have to remit payment can do so using the extension payment voucher, Form 760IP. The form must be filed by May 1.

Members of the military have an additional two months, and those in combat zones get up to one year from the original due date for the return.

West Virginia

The West Virginia State Tax Department automatically grants a six-month extension of time to file until October 15 if a federal extension has been granted, and if you don't expect to owe for the year. Just mark the appropriate boxes on your state tax return when you file it.

Use Form WV4868 to request an extension if you don't want to, or don't have to, file for a federal extension. Fill out and mail Schedule L for Form IT-140 if you want to remit a tax payment.

Wisconsin

The Wisconsin Department of Revenue automatically grants a six-month extension to file a state return if a federal extension is requested. Attach a copy of your federal extension to your state return when you file it.

If you don't want to file for a federal extension, you must attach a statement to your Wisconsin income tax return indicating that you want to take the federal Form 4868 extension provision. Alternatively, you can attach a copy of Form 4868 with only the name, address, and signature areas completed.

Payments of tax can be remitted using the estimated tax voucher, Form 1-ES.