State Tax Extensions

Directory of income tax extensions for each state

An extension is a formal request for additional time to file a tax return. An extension does not extend the time to pay any tax due. Accordingly, taxpayers can use the extension form as a voucher to remit tax payments to the state by the deadline. Although provisions vary from state to state, a valid extension typically provides a taxpayer with an additional six months for filing personal income tax returns. At the federal level, an extension is requested by filing Form 4868 and sending it to the IRS. Below are links to extension forms and related information by state.

1
Alabama

Man asking for help
Remember that it's possible to file for an extension on taxes, but each state has different regulations. Tuomas Kujansuu / Getty Images

The Alabama Department of Revenue automatically grants a six-month extension of time to file a return until October 15. If taxpayers anticipate that they will owe additional tax, payment can be remitted by the April deadline using the payment voucher Form 40V and checking the box for Automatic Extension Payment.

2
Arizona

The Arizona Department of Revenue grants a six-month extension of time to file a return until October 15 upon request. To request an extension, file Form 204 by April 15. Payments of tax can be remitted using Form 204. Taxpayers who remitted their extension payment electronically and who filed a federal extension do not need to send in Form 204.

3
Arkansas

The Arkansas Department of Finance and Administration grants an 180-day extension of time to file a return upon request. Arkansas honors a federal extension (IRS Form 4868) as a valid state extension. If requesting only an Arkansas extension or to remit an extension payment to the state, file Form AR1055 by April 15.

4
California

The California Franchise Tax Board grants an automatic six-month extension of time to file to October 15. To remit an extension payment, file Form 3519 by April 15.

5
Colorado

The Colorado Department of Revenue automatically grants a six-month extension of time to file to October 15. To remit an extension payment, file Form DR 158-I with payment by April 15. 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.

  • Form DR 158-I
  • Electronic payments can be submitted through Colorado's Revenue Online site.

6
Connecticut

The Connecticut Department of Revenue Services grants a six-month extension of time to file a return to October 15 upon request. To request an extension, file Form CT-1040 EXT by April 15. Taxpayers who do not anticipate having a balance due and who requested a federal extension do not need to send in the Connecticut extension.

7
Delaware

The Delaware Division of Revenue grants a five-and-a-half month extension of time to file a return upon request. To request an extension, file Form 1027 by April 30. The extension can be filed by mail using the paper form or can be filed electronically.

8
District of Columbia

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

9
Georgia

The Georgia Department of Revenue grants a six-month extension of time to file to October 15. To file for an extension fill out and mail Form IT-303, prior to the return of the due date to the Georgia Department of Revenue Processing Center, and then attach a copy of the same extension to the filed return. Georgia will also accept a copy of the federal extension as a valid request for a state extension. To make a tax payment fill out and mail Form IT-560 in addition to Form IT-303.

10
Hawaii

The Hawaii Department of Taxation grants an automatic six-month extension of time to file to October 20, if you either expect to have a refund, have no tax liability or have paid all your tax liability for the year. If you need an extension in the State of Hawaii and you expect you have a tax liability for the year, you will need to mail your payment along with Form N-101A by April 20.

11
Idaho

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

12
Illinois

The Illinois Department of Revenue automatically grants a six month to file an extension to October 15. If you need to make a payment fill out and mail Form IL-505-I or make a payment online using their e-services system.

13
Indiana

The Indiana Department of Revenue grants an extension to November 15 if you filed for a federal extension and you do not owe any taxes to the state.

If you are going to owe taxes to the state of Indiana and cannot file your return by April 15th, you can get an extension on November 15th if you pay at least 90% of your tax liability for the current year and file Form IT-9.

14
Iowa

The Iowa Department of Revenue grants an automatic six-month extension of time to file to October 31 if you have paid at least 90% of your state tax liability for the year. Individuals who need to remit a tax payment can use Form IA-1040V.

15
Kansas

The Kansas Department of Revenue recognizes the federal extension. If you file for a federal extension, you will automatically be granted the same extension for your Kansas state return. Attach a copy of your federal extension to your state return when filing. Kansas does not have a separate extension filing form. If you need to file for an extension in the state of Kansas, you will need to pay at least 90% of your current year state taxes. Tax payments are remitted with Form K-40V and checking the appropriate box for extension payments. Form K-40V below:

16
Kentucky

The Kentucky Department of Revenue grants a six-month extension of time to file to October 15. To request an extension, file Form 40A102. Those who file for a federal extension do not need to file a separate form for Kentucky; instead, simply attach a copy of the federal extension to the Kentucky return. Tax payments can be remitted with Form 40A102.

  • Form 40A102 is not available for download from the Kentucky DOR Web site. You can obtain a form in person at a Taxpayer Service Center or by calling 502-564-3658.
  • Form 40A102 can be e-filed through tax preparation software.

17
Louisiana

The Louisiana Department of Revenue grants a six-month extension of time to file to November 15. Louisiana only accepts extensions through their online filing system and is no longer accepting paper-based extension forms. Tax payments can be remitted using Form R-2868V.

18
Maine

Maine Revenue Services grants an automatic six-month extension of time to file a return, any more time will have to be requested in writing. The total extension period cannot exceed eight months. Payments of tax can be remitted using Form 1040EXT-ME.

19
Maryland

The Comptroller of Maryland grants an automatic six-month extension to October 15, only if you have no tax due to Maryland for the year and you file for a federal extension. Persons who need to remit a tax payment can file an extension and send payment by mail, phone or online. If you only need to file for an extension with Maryland, you can make your request by phone or online. You can mail your payment for any tax due with Form 502E.

20
Massachusetts

The Massachusetts Department of Revenue grants an automatic six-month extension if you are either receiving a refund or have no tax liability for the year. If you owe the state of Maryland tax and need to file for an extension, you can do so by filing Form M-4868 either by mail or online. For a valid extension, Massachusetts requires that at least 80% of your current year’s tax liability be paid in by the April deadline. Payment can be remitted along with Form M-4868. If you are not making a payment or if you are making a payment of more than $5,000, you must file an extension using their online systems.

21
Michigan

The Michigan Department of Treasury will recognize the federal extension if you send them a copy of your federal extension Form 4868 or Michigan's Form 4. If you do not obtain a federal extension, Michigan will grant you an extension of 180 days if you file Form 4 and pay your current year’s state tax liability with Michigan in full. The state will not honor any extension requests that are received without a payment.

22
Minnesota

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

23
Mississippi

The Mississippi Department of Revenue recognizes the federal extension if you have a refund or will owe no tax to the state. Be sure to attach a copy of your federal extension when filing your state return. If you need to make a payment with Mississippi’s Department of Revenue, you can fill out form 80-106 or you can use their online services called TAP.

  • Taxpayer Access Point (TAP) for online payments

24
Montana

The Montana Department of Revenue automatically grants its residents a six-month extension to October 15. To request an extension, file Form EXT-14 with the state by April 15. Extensions are granted automatically (without mailing in a form) under the following circumstances, according to the MT Dept of Revenue:

"- Your 2014 tax liability is $200 or less.
"- You paid 100% of your 2013 Montana income tax liability through your estimated tax payments, your withholding tax, or a combination of both your estimated and withholding tax payments by April 15, 2015.
"- You paid 90% of your 2014 Montana income tax liability through your estimated tax payments, your withholding tax, or a combination of both your estimated and withholding tax payments by April 15, 2015.
"- You are a first-time filer.
"- You had zero or negative taxable income for 2013."

If you need to make a payment with the state of Montana, you can use Form EXT-I to figure the amount that needs to be paid to Montana. Use the accompanying Form-IT to remit payment. Montana also has an online payment system.

25
Nebraska

The Nebraska Department of Revenue will grant you an 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. If you use a third party software or NebFile to file your return, you must mail in form 4868N to the Nebraska Department of Revenue. Attach a copy of your timely filed federal Form 4868 or Nebraska Form 4868N to your Nebraska Form 1040N when you file and include a note showing your confirmation number for your federal extension. Tax payments can be remitted with Form 4868N or online using the Nebraska's e-pay system.

26
New Hampshire

The New Hampshire Department of Revenue Administration grants a seven-month extension of time to file a return until November 15. To request an extension, file Form DP-59-A. Extensions are automatically granted if the full amount of tax has been paid by April 15.

27
New Jersey

The New Jersey Division of Taxation grants a six-month extension of time to file to October 15. An extension can be obtained in two ways. New Jersey 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, your New Jersey return is filed by October 15 together with payment for any balance of tax due, and a copy of your federal extension is enclosed with your state return. (If the federal extension application was filed by phone or online, your confirmation number is entered in the space provided at the top of the form.) 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.

28
New Mexico

The New Mexico Taxation and Revenue Department grants a six-month extension of time to file a return until October 15. An extension can be obtained in two ways. New Mexico recognizes the federal extension as a valid state extension; you just need to check the appropriate box when filing your Form PIT-1. Alternatively, you can file Form RPD-41096. If you need to make a payment with the state of New Mexico, you can use their Form PIT-EXT.

29
New York

The New York State Department of Taxation and Finance grants a six-month extension of time to file a return to October 15. Taxpayers can request an extension by either mailing in Form IT-370 or filing an extension electronically through state's online service, tax software or a tax preparer.

30
North Carolina

The North Carolina Department of Revenue grants a six-month extension of time to file a return to October 15. To request an extension, file Form D-410. The state automatically grants a four-month extension of time to file for people who reside in Puerto Rico or outside the United States; an additional two-month extension can be obtained by filing Form D-410. North Carolina does not accept the federal extension in lieu of the state extension. The D-410 and extension payments can be filed electronically through the Department of Revenue's Web site.

31
North Dakota

The North Dakota Office of State Tax Commissioner grants a six-month extension of time to file a return to October 15. North Dakota recognizes the federal extension as valid for a state extension. Alternatively, you can fill out and mail Form 101. Form 101 does not grant an automatic extension, and you will need good cause in order to be approved. Form 101 is not currently available online. Contact the tax department by phone to request the form.

32
Ohio

The Ohio Department of Taxation only recognizes the federal extension. In order to get an extension with the state of Ohio, you will need to file for a federal extension. You must include your federal extension confirmation number with your Ohio return, or attach a copy of the confirmation itself. Tax payments are remitted using Ohio Form IT-40P.

33
Oklahoma

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

34
Oregon

The Oregon Department of Revenue grants a six-month extension of time to file a return to October 15. To request an extension, an individual can either file the federal extension (Form 4868) or file Oregon Form 40-EXT. Oregon recognizes the federal extension as a valid state extension; you just need to check the “extension filed” box on your Oregon return when you file it. Individuals who need to remit payment for tax due to Oregon can remit their payment with Form 40-EXT.

35
Pennsylvania

The Pennsylvania Department of Revenue grants a six-month extension of time to file until October 15. To request an extension, individuals have two options. Pennsylvania recognizes the federal extension as valid for a state extension if you have paid the total state tax liability for the year in question. Alternatively, individuals can fill and mail out Form REV-276. Payments can be remitted with this form as well.

36
Rhode Island

The Rhode Island Division of Taxation grants a six-month extension of time to file to October 15. To request an extension, individuals have two options. If no tax payment is required and if a federal extension is filed, then Rhode Island will recognize that federal extension as valid for the state return. Individuals are instructed to attach a copy of the federal extension to their state return. Alternatively, individuals can file Form RI-4868 and remit any state tax due for the year. The Division of Taxation states that the extension only applies to filing Form RI-1040 and RI-1040NR and that the extension does not apply to filing Form RI-1040H or Form RI-6238.

37
South Carolina

The South Carolina Department of Revenue grants a six-month extension of time to file to October 15. Individuals can request an extension in two ways. If no tax is due, South Carolina will recognize the federal extension; just check the appropriate box on the front of the SC1040 if you have filed a federal extension and attach a copy to your state return when filed. Alternatively, individuals can fill out Form SC4868 and remit any tax payment due for the year.

38
Tennessee

The Tennessee Department of Revenue grants a six-month extension of time to file the state return to October 15. Tennessee recognizes the federal extension if you attach a copy of your federal extension request to your state return when 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 also used to remit estimated taxes to the state.

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. However, the state will assess interest on tax 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.

39
Utah

The Utah State Tax Commission automatically grants a six-month extension of time to file to October 15.

40
Vermont

The Vermont Department of Taxes grants a six-month extension of time to file the state return upon request. To request an extension, either file a copy of the federal Form 4868 with the state or file Form IN-151 by April 15. Payments of Vermont tax can be remitted with the Form IN-151.

41
Virginia

The Virginia Department of Taxation grants an automatic extension of six months to file individual returns to November 1. Taxpayers can remit payment of any state tax using the extension payment voucher, Form 760IP, by May 1.

  • Form 760IP, Virginia Automatic Extension Payment Voucher for Individuals
  • Online Services for filing and paying Virginia taxes
  • Individual FAQs: Due Dates (information page)

42
West Virginia

The West Virginia State Tax Department automatically grants a six-month extension of time to file the state return to October 15 as long as a federal extension has been filed and you do not expect to owe for the year. Just mark the appropriate boxes on your state tax return when you file it. If you do not need to file for a federal extension and need to file for an extension with the state of West Virginia, or if you need to remit a tax payment, you can fill out and mail Schedule L for Form IT-140.

43
Wisconsin

The Wisconsin Department of Revenue automatically grants a six-month extension of time to file a state return if a federal extension was obtained. Attach a copy of your federal extension to your state return when you file it. If you do not need to file for a federal extension and need to file for an extension with the state of Wisconsin, you must attach a statement to your Wisconsin income tax return indicating you wish to take the federal Form 4868 extension provision or attach a copy of the form 4868 with only the name, address, and signature areas completed. Payments of tax can be remitted using the estimate tax voucher, Form 1-ES.