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 Oct. 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 Oct. 15, but it's not automatic. You must file Form 204 by April 15 to request an extension. Payments of tax 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 of time to file a return upon request. Arkansas honors a federal extension (IRS Form 4868) as a valid state extension. You don't have to also 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 Oct. 15. Victims of the 2019 California wildfires can potentially qualify for additional tax relief.

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 of time to file to Oct. 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 158-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 of time to file a return to Oct. 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 5½-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 Oct 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 of time to file until Oct. 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 Oct. 20 if you expect to have a refund, have no tax liability, or have already paid all your tax liability for the year. Extensions can be electronically filed as well.

Mail your payment along with Form N-101A by April 20 if you need an extension and you expect you have a tax liability for the year.

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

Idaho

The Idaho State Tax Commission grants an automatic six-month extension of time to file to Oct. 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 to Oct. 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 Nov. 15 if you file for a federal extension and you don't owe any taxes to the state. You can get an extension if you pay at least 90% of your tax liability for the current year and file Form IT-9.

Extension payments can also be remitted online

Iowa

The Iowa Department of Revenue grants an automatic six-month extension of time to file to Oct. 31 if you've paid at least 90% of your state tax liability for the year. 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 of time to file to Oct. 15 if you've filed for a federal extension. Simply attach a copy of the federal extension to the Kentucky return.

Tax payments can be remitted using Form 40A102. Form 40A102 isn't available on the Kentucky DOR website, but you can obtain a form at any Taxpayer Service Center or by calling 502-564-3658. Form 40A102 can also be e-filed through tax preparation software.

Louisiana

The Louisiana Department of Revenue grants a six-month extension of time to file to Nov. 15, but it only accepts extensions through their online filing system. The state no longer accepts paper extension forms. Tax payments can be remitted electronically.

Maine

Maine Revenue Services grants an automatic six-month extension of time 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 of tax can be remitted using Form 1040EXT-ME.

Maryland

The Comptroller of Maryland grants an automatic six-month extension to Oct.15 if you have no tax due for the year and if you file for a federal extension. You can file an extension and send payment by mail, 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're due a refund or if you have no tax liability for the year. You can file Form M-4868 either by mail or online if you owe a 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 their online systems if you're not making a payment or if you're making a payment of more than $5,000.

Michigan

The Michigan Department of Treasury recognizes the federal extension if you send them a copy of your federal Form 4868 requesting more time. The state will grant you an extension of 180 days if you file Michigan Form 4 if you don't request a federal extension and if you 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 file until Oct. 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 if you expect a refund or if you won't owe tax to the state. Attach a copy of your federal extension when filing your state return.

You can fill out Form 80-106 or you can use their 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 Income Tax Express if you do want to make a payment.

Nebraska

The Nebraska Department of Revenue will grant you automatic six-month extension to file to Oct. 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 of time to file a return until Nov. 15. File Form DP-59-A. Extensions are automatically granted if the full amount of tax has been paid by April 15.

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 of time to file until Oct. 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 Oct. 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 of time to file a return until Oct. 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 their Form PIT-EXT if you want 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 Oct. 15. Taxpayers can request an extension by mailing in Form IT-370 or by filing an extension electronically through 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 of time to file a return until Oct 15. File Form D-410 to request an extension.

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

North Carolina does not accept the federal extension in lieu of a state extension. 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 of time to file a return until Oct. 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 Oct. 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.

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.

Oregon

The Oregon Department of Revenue grants a six-month extension of time to file a return until Oct. 15. An individual taxpayer can file a federal extension, 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 Oct. 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 of time to file until Oct. 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 of time to file until Oct. 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 Oct. 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.

Tennessee does not tax regular income, but it assesses a Hall Income Tax on interest and dividends.

Utah

The Utah State Tax Commission automatically grants a six-month extension of time to file until Oct. 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 of time 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 Nov. 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 Oct. 15 if a federal extension has been granted and 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 of time 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 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.