1

Welcome to Wealth Informatics! If this is your first time visiting the site, please start here.

State tax extension forms & procedure

Updated on March 8, 2012 with current location of the extension forms for 2011 tax year.

The tax season is coming to an end soon and a lot of us are scrambling to get it done before the deadline. But if you can’t file your taxes by the deadline (mostly April 18th, some states have a little more time) here is how to file your state tax extension. I have included the forms and procedure. Look for your state, they are listed alphabetically or just click on the link for your state. If you are looking for federal tax extension. check this post – How to e-file your federal tax extension for free.

 

Alabama Hawaii Massachusetts New Mexico South Dakota
Alaska Idaho Michigan New York Tennessee
Arizona Illinois Minnesota North Carolina Texas
Arkansas Indiana Mississippi North Dakota Utah
California Iowa Missouri Ohio Vermont
Colorado Kansas Montana Oklahoma Virginia
Connecticut Kentucky Nebraska Oregon Washington
Delaware Louisiana Nevada Pennsylvania West Virginia
Florida Maine New Hampshire Rhode Island Wisconsin
Georgia Maryland New Jersey South Carolina Wyoming
District of Columbia

Alabama

Alabama individual and business income taxpayers are no longer required to file an Alabama extension form if they find they cannot meet their annual return filing deadline. Taxpayers will be given an automatic single six-month extension to file. No extension form is required.  The automatic extension only applies to filing a return; no extensions are granted for payment of taxes due. All tax payments are due by the original due date of return.

More Information : Alabama Automatic Extensions

Alaska

The State of Alaska does not have a personal income tax

Arizona

Apply for a state tax extension using Arizona Form 204 (Application for Filing Extension) and mail it to the appropriate address, listed at the bottom of the form. Be sure to submit your Form 204 to the Arizona Department of Revenue by April 18, 2011. You could efile the extension form as well – look through this list of approved companies to pick and use them for your efile. If you owe tax, submit your payment with Form 204 to avoid incurring penalties or interest charges. Note that if you applied for a federal income tax extension ― using IRS Tax Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return) ― you will automatically be granted a state income tax extension for your Arizona return.

Arkansas

If you have already filed a federal extension, you do not have to file a state extension. The State of Arkansas will honor an accepted federal extension and your due date will be the same as the federal return. You will need to check the appropriate box on the front of your Arkansas return when you file. If you are not filing for the deferal tax extension but only would like to file Arkansas state tax extension, then you would have to file Arkansas Form AR1055.  If you file the extension on time you won’t incur any late filing penalties, but if you owe taxes, you will be charged interest starting from the due date until the day you pay. So pay the taxes and you can use the extended time to file later.

California

California gives you an automatic filing extension through October 17, 2011. You don’t need to apply for one. Here’s what you should do if you can’t file by April 18, 2011:

  • You are due a refund — File your return by October 17, 2011. Choose e-file and direct deposit for the fastest refund.
  • You have a balance due — Pay the amount you owe by April 18, 2011 to avoid penalties and interest. You can pay online, by credit card, or by check with form FTB 3519. Then file your return by October 17, 2011. Choose e-file to ensure that we receive your return on time.
  • You’re not sure if you have a balance due — Use the worksheet on form FTB 3519 to figure your tax.

Colorado

If you are unable to file your Colorado individual income tax return by the April 15 deadline, you may still take advantage of the state’s automatic six-month extension of time to file.  There is no form, paper or electronic, to fill out and no need to notify the Department of Revenue that you are taking the extension. The extension applies to filing the Colorado tax form, not to any state income tax you may owe. If you owe state income tax, 90 percent of your tax liability must have been paid on or before April 15 to avoid penalties. Any remaining balance due would be subject to interest only.
Pay by Mail : Individual taxpayers who owe state income tax can send in their payment with the Payment Voucher for Automatic Colorado Extension for Individuals (DR 158-I).The voucher is included in the Colorado Individual Income Tax Booklet (104 booklet). Mail the voucher to: Colorado Department of Revenue, 1375 Sherman St. Denver, CO 80261-0008
Pay Online : You can pay online through the Online Tax Payment service by credit card or echeck.

More information on penalty & interest : Division of Taxation.

Connecticut

  • Use TSC-IND:  You can file your extension request electronically, using WebFile.  Payment of any tax due can be made by direct payment from your checking or savings account or by check. (If you mail your payment, be sure that it is received or U. S. post marked by April 18, 2011.)
  • Mail in Form CT-1040EXT:  Fill out the form and mail it with payment of tax due to the address on the form.
  • Extension Request Not Required if No Additional Tax is Due AND You filed a Federal Extension

Delaware

The due date for DE state tax return is May 2, 2011. Filing an extension changes the due date for filing your return from May 2, 2011 to October 17, 2011. Like other states, this extension is only for filing not for the tax payments. if you owe tax for 2010 you must make a payment either by direct debit or by credit card or interest and other payment penalties may apply. You can file an extension online here  - Form 1027I

District of Columbia

The District of Columbia requires you to file Form FR-127 to obtain a 6 -month personal income tax extension, regardless of whether or not you filed for a federal extension. Filing for a District of Columbia tax extension will not provide you with additional time to pay any tax balance due, which must be paid by the original filing deadline or interest and other payment penalties may apply.

For additional information, please visit the District of Columbia Office of Tax and Revenue website.

Florida

The State of Florida does not have a state income tax.

Georgia

There are two ways to obtain an extension:

  • Georgia will accept a copy of the Federal extension attached to the Georgia return when filed; or
  • You may file an extension on Georgia Form IT-303.

An extension to file extends the filing date only, it does not extend the date for paying the tax. The tax must be paid by the due date of the return. Georgia Form IT-560 is used to pay the tax. If you don’t pay your tax on time you will incur penalties and interest. BUT there are a few exceptions if your delay is due to “reasonable cause”, provided that (1) you have filed the extension properly (2) You have paid 90% of the taxes owed already and (3) You pay the rest 10% by the extended deadline. If this situation applies to you, please call Taxpayer Services at 1-877-GADOR11 (1-877-423-6711) and inquire about the procedure to request this penalty waiver.

Hawaii

The State of Hawaii will automatically grant you a 6-month personal income tax extension if you have no outstanding tax balance (i.e you have paid 100% of you tax by April 20, 2011). If you expect to owe taxes when you file, you will need to submit Hawaii Form N-101A. Filing for a Hawaii tax extension will not provide you with additional time to pay any tax balance due, which must be paid by the original filing deadline or interest and other payment penalties may apply.

Idaho

If you can’t file your Idaho tax return by April 15, you will be allowed an automatic 6-month extension without filing a written request. To qualify for an automatic extension, you must file your tax return by October 15. However, you need to submit Idaho Form 51 if you need to make a state tax payment. However, an extension of time to file your return isn’t an extension of time to pay your tax, you HAVE the pay the tax by April 18, 2011. To avoid penalties, you must pay 80% of your current year’s income tax liability or 100% of the income tax reported on your income tax return for the preceding year, if one was filed.

Illinois

The State of Illinois will automatically grant you a 6-month tax extension without having to file any paperwork. However, you need to submit Illinois Form IL-505-I if you owe the state money for income taxes. You can use WebFile to pay your IL-505-I payment.  If you do not expect to owe tax, you do not have to do anything.

Indiana

You don’t have to file an extension with Indiana if you have filed a Federal Tax return extension. If you didn’t file for a federal tax extension, then you will have to file Form IT-9 to extend your tax deadline. You can either include a payment when you file the form IT-9 or use online ePay to pay your tax dues.

To make an extension payment, you will need to know:

  • Your name and Social Security number.
  • Your tax filing status (i.e. married, single, etc.).
  • The amount of tax due. To calculate the amount of tax due, complete the extension payment worksheet.

Form IT-9 extends your filing time to June 20, 2011. Federal extension Form 4868 extends your Indiana filing time to Nov. 18, 2011.  Penalty will not be due if you:

  • file within the extension period
  • paid at least 90% of the tax you expect to owe by April 18, 2011, and
  • pay any remaining amount due when you file.

Interest is due on all amounts paid after the April 18, 2011 due date.

Iowa

Iowa has no paper extension form. If you have at least 90% of the tax paid by the due date, you will automatically have until October 31 to file the return.  You will need to submit Iowa state payment voucher IA-1040V or make payments online using Iowa ePay. Interest will accrue on any tax not paid by the original due date.

Kansas

The State of Kansas will automatically grant you a 6-month tax extension. However, you need to submit Kansas state payment voucher Form K-40V if you need to make a state tax payment or you can use Kansas Online Tax Payments to make a payment online. Filing for a Kansas tax extension will not provide you with additional time to pay any tax balance due, which must be paid by the original filing deadline, or interest and other payment penalties may apply.

Kentucky

Taxpayers who request a federal extension are not required to file a separate Kentucky extension. The requirements may be met by attaching federal Form 4868 (automatic extension) to the Kentucky return. You will need to submit Kentucky Form 40A-102 if you need to make a state tax payment or if you were not approved for a federal extension.  Interest at the “tax interest rate” applies to any income tax paid after the original due date of the return. If the amount of tax paid by the original due date is less than 75 percent of the tax due, a late payment penalty may be assessed(minimum penalty is $10). Interest and late payment penalty charges can beavoided by remitting payment with the Extension Payment Voucher included in the Form 40A-102 by the due date.

Louisiana

Louisiana allows a taxpayer to make a request for a six-month extension of time to file the individual income tax return. The extension request must be made before the state tax filing due date, which is May 15 for calendar year filers or the 15th day of the 5th month after the close of the fiscal year for fiscal year filers. Extension requests received after the return’s due date will not be honored. The options for requesting an extension are outlined in Revenue Information Bulletin No. 09-005 as:

  1. Filing a paper state extension Form 2868 ;
  2. Filing an extension request electronically via Louisiana File Online ;
  3. Submitting a state extension to LDR by “checking the state extension box” included in the tax preparation software for an electronically-filed return; or
  4. Filing a paper copy of the IRS extension Form 4868 with the Louisiana Department of Revenue.

Please note that the extension does not allow an extension of time to pay the tax due. Payments received after the return due date will be charged interest and late payment penalty. To avoid interest and penalty assessments, the estimated taxes due should be paid before the original due date. Copies of the state and federal extensions should be mailed to Post Office Box 751, Baton Rouge, LA 70821-0751. The envelope should be marked “Return Extensions”.

Maine

The State of Maine will automatically grant you a 6-month tax extension without filing any paperwork at all. If, however, you need to make a state tax payment, then you need to submit Maine Form 1040EXT-ME or make a payment online using Maine Electronic Services. Filing for a Maine tax extension will not provide you with additional time to pay any tax balance due, which must be paid by the original filing deadline or interest and other payment penalties may apply.

Maryland

If you already requested an extension from IRS for your federal return and you do not owe additional state tax, you receive an automatic six-month extension for filing your Maryland return. If no tax is due and you did not request a federal extension, you can request a six-month Maryland extension online or by calling 410-260-7829 from Central Maryland or toll-free 1-800-260-3664 from elsewhere. If you do owe additional tax and need an extension of time to file, you must file Form 502E by the due date and enclose a check or money order for the amount you expect to owe. You can also pay by credit card. You can pay by direct debit if you file electronically. You should file Form 502E only if you are making a payment with your extension request.

Massachusetts

If you are unable to meet the income tax filing deadline, you can apply for an automatic six-month extension of time to file your Massachusetts personal income tax return and to make payments. The federal automatic extension of time to file is also six months. You may request an extension by filling out a Form M-4868, Application for Automatic Six-month Extension of Time to File Massachusetts Income Tax Return, using one of the following methods:

Taxpayers who do not owe money with their extensions, so-called zero extensions, are not required to file Form M-4868.  This applies to taxpayers who have calculated a refund or have paid 100 percent of their taxes through withholding, credit forwards and estimates, and who expect to owe nothing more when the return is filed. Regardless of the mode of filing, for an extension to be valid, a minimum of 80 percent of your total tax liability for the year must be paid by April 19, 2011. For a valid extension, interest only will be charged on any tax not paid on or before the original due date. Invalid extensions result in both penalty and interest charges from the original due date.

Michigan

An extension of time to file the federal return automatically extends the time to file the Michigan return to the new federal due date. An extension of time to file is not an extension of time to pay.  You need to submit Michigan Form 4 if you owe the state money for income taxes. Do not file this form if a refund is expected or if you are not submitting payment with this form.

Minnesota

Individuals are allowed up to an additional six months (or October 15) for filing their Minnesota Income Tax Return, Form M1. There is no separate form to file to request a Minnesota filing extension. However, if you owe taxes, you must pay by the regular due date for the tax year, or penalty and interest will be assessed. If you are expecting a refund, you have 3½ years to file your Minnesota return for the refund. If you expect to owe money but are not ready to file the return, you can avoid any penalty by estimating the amount you owe and paying it either electronically (see Electronic payment options) or by sending your check with Form M13, Income Tax Extension Payment.

Mississippi

If you receive an extension of time to file your federal income tax return, you are automatically allowed an extension of time to file your Mississippi income tax return. You will need to attach a copy of your federal extension (federal Form 4868 or 2688) with your Mississippi income tax return when you file. An extension of time to file does not extend the time to pay any tax due. To avoid interest and penalty charges, you should pay your tax by the due date. You can send your payment by filling out Mississippi State Tax Extension Form 80-180.

Missouri

Missouri grants an automatic extension of time to file to any individual, partnership, or fiduciary if you filed a federal extension. You do not need to file a Form MO-60 (Application for Extension of Time to File) unless:

  • You expect to owe a tax liability for the period. Form MO-60 and payment are due on or before the due date of the return.
  • You want a Missouri extension but not a federal extension. A copy of Form MO-60 must be enclosed with the Missouri return when filed. An approved Form MO-60 extends the due date up to six months for the individual income tax returns, and five months for fiduciary, and partnership income tax returns.
  • You seek a Missouri extension exceeding the federal automatic extension period. Form MO-60 must be filed on or before the end of the federal automatic extension period.

If you do owe taxes, file the Missouri State Tax Extension Form MO-60 and pay the taxes by due date to avoid penalty and interest.

Montana

If you need extra time to file your income tax return, you do not need to apply for an extension. Montana gives you an automatic filing extension through October 17, 2011. Here’s what you should do if you cannot file by April 18, 2011:

  • You are due a refund — File your return by October 17, 2011. Choose e-file and direct deposit for the fastest refund.
  • You have a balance due — Pay the amount you owe by April 18, 2011 to avoid penalties and interest. You can pay online, by credit card, or by check with the tax payment voucher located on Form EXT-10. Then file your return by October 17, 2011. Choose e-file to ensure that we receive your return on time. You can either use Taxpayer Access Point (TAP) or Income Tax Express to pay online.
  • You’re not sure if you have a balance due — Use the worksheet on Form EXT-10 to figure your tax.

Nebraska

The State of Nebraska will automatically grant you a 6-month tax extension if you were approved for a federal tax extension and have no outstanding tax payments due. However, you will need to submit Nebraska Form 4868N if you need to make a state tax payment or were not approved for a federal tax extension.

Nevada

The State of Nevada does not have a state income tax.

New Hampshire

If you have paid 100% of the tax determined to be due by the due date of the tax you will be granted an automatic 7-month extension to file your New Hampshire Interest and Dividends Tax return WITHOUT filing Form DP-59-A or a copy of your federal extension. If you need to make an additional payment in order to have paid 100% of the tax determined to be due by the due date of the tax, then you must complete Form DP-59-A and submit with payment to be granted an extension of time to file your New Hampshire Interest and Dividends Tax return or you can make a payment online.

New Jersey

The State of New Jersey will automatically grant you a 6-month tax extension if you were approved for a federal tax extension and have no tax balance due. However, you will need to submit New Jersey Form NJ-630 if you need to make a state tax payment or if you were not approved for a federal extension. Be sure to include a copy of your federal extension when you file your state tax return. You can also use the New Jersey Online Tax Extensions to make payment and file the NJ-630 online.

New Mexico

If you have obtained a Federal Automatic Extension, you do not need to submit an Application for Extension of Time to File. You will get automatic 6 months extension. If you are not approved for a federal extension or if you need to request additional time to file, submit form RPD-41096, Application for Extension of Time to File. If you owe taxes pay them online or by mail using the Payment extension voucher before the deadline to avoid interest and penalty.

New York

To receive the extension, you must apply and fully pay any taxes you estimate that you owe by the original due date, April 18, 2011. You can file the extension online by using online income tax application for extension of time to file. You can pay your taxes owed online from your bank account or by credit card, check, or money order. More information : Apply for an extension of time to file an income tax return.

North Carolina

If you cannot file your individual income tax return by the due date, you may apply for an automatic 6-month extension of time to file the return. To receive the extension, you must file Form D-410, Application for Extension for Filing Individual Income Tax Return, by the original due date of the return. An extension of time to file the return does not extend the time for paying the tax. You can pay your taxes while filing for extension online using the Form D-410.

North Dakota

If you file for a federal extension and granted the extension, you will automatically get the same extension period with North Dakota income tax as well. If you have not filed for a federal tax extension but would like an income tax extnesion with the state, fill out and submit Form 101. If you owe state income tax, you can either pay by mail by filling out North Dakota Payment Voucher Form ND-1V or pay online by using the ND Tax Payment.

Ohio

You must first qualify for a federal extension. Ohio does not have an Ohio extension form but honors the federal extension. You should attach to the Ohio income tax return a copy of your extension or your extension confirmation number or a printed copy of the federal acknowledgment. Note: Except as set forth in the military tax provisions, there is no extension for paying the tax. So make extension payments on form IT 40P by April 18, 2011 to avoid penalty and interest.

Oklahoma

An extension of time to file your income tax return shall not be granted unless 90% of the tax liability is paid on or before the original due date of the return. If there is no additional state income tax due and you intend to file within the period granted by the IRS, the Oklahoma Tax Commission will automatically honor the Federal extension. Enclose a copy of the Federal extension with your filed Oklahoma return. An Oklahoma extension Form 504 is required when requesting an extension beyond that granted by the IRS, or if you need to make a payment to cover your anticipated tax liability. You can make the payment by mail, online or by phone. Check out this page – Payment Options to see all the ways of payment. Delinquent penalty
of 5% may be charged, if at least 90% of your total tax liability has not been paid by the original due date. Delinquent interest, at the rate of 1.25% per month, may be charged if 100% of your tax liability is not paid by the original due date of the return.

Oregon

Oregon automatically accepts a valid federal extension. If you file a federal extension, be sure to check the “extension filed” box on your Oregon return when you file it. You don’t even have to attach a copy of your extension to your return. Keep in mind that an extension to file is not an extension to pay.

  • If you owe money, complete and detach the payment voucher Form 40-EXT. Mail the payment voucher and your check or money order by April 18 to: Extension Clerk, Oregon Department of Revenue, PO Box 14950, Salem, OR 97309-0980.
  • If paying by credit card, write “credit card payment” on your voucher and mail the voucher to the address above. More information on electronic payments.
  • If you did not file a federal extension but need more time to file for Oregon only and you expect an Oregon refund: File an Oregon Form 40-EXT.  Enter -0- in the payment amount box on the Form 40-EXT. Mail the Form 40-EXT to the Extension Clerk (address listed above).

Pennsylvania

Form to file for extension : Application for Extension of Time to File” REV-276. You have to mail in the form and the tax owed to PA Department of Revenue, Bureau of Individual Taxes, PO Box 280504, Harrisburg, PA 17128-0504. You can make your tax payment electronically as well  by going to Pennsylvania Revenue e-Services Center.

More information on extension, payment and underpayment penalty : PA Income tax extension FAQ

Rhode Island

The Rhode Island extension form need not be filed if you are not required to make payment with Rhode Island extension form. Attach your federal extension form along with your Rhode Island tax return to get an automatic extension. If you do owe Rhode Island taxes, you can use Form RI-4868 to obtain an automatic 6 month extension of time to file your Rhode Island Resident or Nonresident Income Tax Return. You can either attach a check to your Form RI-4868 or make online payment with your credit card.

South Carolina

An extension will allow you an additional six months to file your return and should be filed on or before the original due date of the return, generally April 15th.

  • If no income tax is anticipated to be due on your return and you have been granted a federal extension of time to file a federal income tax return, the department will accept the federal extension.  In this case, you do not need to send SC a copy of the federal form by the due date.  You will need to check the box on the front of the SC1040 if you have filed an extension and attach a copy of the federal extension to your return when filed.
  • If you owe state income tax, file Form SC4868, estimate your tax liability and pay that taxes owed along with this form (you can either attach a check for the payment of use Credit Card or Electronic Funds Withdrawal.

South Dakota

The State of South Dakota does not have a state income tax.

Tennessee

The State of Tennessee will automatically grant you a 6-month tax extension if you were approved for a federal tax extension and have no state tax payment due. However, you will need to submit Tennessee Form INC 251 if you need to make a state tax payment or if you were not approved for a federal extension. You can pay online via Tennessee Online Tax  Services or send a check along with the Form INC 251.

Texas

The State of Texas does not have a state income tax.

Utah

You automatically get a six-month filing extension without penalties IF you do ONE of the following by April 15, 2011:

  • Prepay 90 percent of your 2010 tax (through withholding, applying a refund from the previous year, or direct payments; OR
  • Prepay an amount equal to 100 percent of your 2009 tax. This is the amount on line 26 plus line 29 of your 2009 Utah individual income tax return.
  • Prepay 90 percent of the 2010 tax due if you did not file a return or had zero tax in 2009.

Choose one of these payment methods to pay your taxes:

  1. TaxExpress – Pay with your credit card (American Express, MasterCard or Discover) or an electronic check (ACH debit request); or
  2. By Mail – Send your payment with Form TC-546, Individual Income Tax Prepayment Coupon to the address below. Write your social security number and the tax year on your check or money order. Utah State Tax Commission, 210 North 1950 West, Salt Lake City, UT 84134-0266

Vermont

Vermont follows the IRS in allowing an automatic six-month extension of time to file the individual income tax return. You must file either VT Form IN-151 or a copy of the Federal extension return by the original due date of the return. An extension of time only allows more time to file the return. It does not extend the time to pay tax. Interest and penalty will accrue on tax due from the original due date of the return to the time of payment. Make your tax payments online at VT Pay.

Virginia

Virginia automatically grants all taxpayers a six-month extension of time to file their income tax return. However, you will need to submit Virginia Form 760IP if you need to make a state tax payment. You can either send a check along with your Form 760IP or make your payments online via VATAX.

Washington

The State of Washington does not have a state income tax.

West Virginia

The State of West Virginia will automatically grant you a 6-month tax extension if you were approved for a federal tax extension. You must enter on your return the date to which the extension was granted and attach a copy of the federal extension to your return. However, you will need to submit West Virginia Schedule L if you need to make a state tax payment or if you were not approved for a federal extension.

Wisconsin

If you have an extension for filing your federal return, this automatically gives you a Wisconsin extension, provided you attach a copy of your federal extension application to your Wisconsin income tax return. When you file your state tax return, note on your Wisconsin personal income tax return that a federal extension was granted. However, you will need to submit Wisconsin Form 1-ES if you need to make a state tax payment.

Wyoming

The State of Wyoming does not have a state income tax.

Why Do I Have To Do All the Calculations If I File an Extension?

You must still pay 100% of your tax liability by he original due date of your return (April). If you do not pay 100% of the tax shown on your return with the extension, you will be subject to a late payment penalty. If you do not pay at least 90% of the tax liability disclosed by your return at the time of the extension, you will be subject to the extension underpayment penalty.

Leave a Comment

{ 1 trackback }

Previous post:

Next post: