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Remember in most cases an extension gives you more time to file ...........not more time to pay.
Alabama Except in cases where taxpayers are abroad, no extension will be granted for more than 6 months. An extension, if granted, will be for a period of 4 months. Only in exceptional cases and where conditions set forth on application forms are met will a second extension for an additional 2 months be granted. Applications for extension must be on prescribed forms, and submitted in time for consideration by the Alabama Department of Revenue before the due date of the return. An approved extension means only that you will not be assessed a penalty for filing your return after the due date. Interest on the additional tax due from the due date of the return and any penalties will be assessed if applicable to your return. Note: The Department will not accept Federal Form 4868 “Automatic Extension of Time to File Your Federal Return” in lieu of Alabama Form 4868A “Application for Extension of Time to File Your Alabama Return.” Arizona 1. Apply for a state extension ( Form 204). To apply for a state extension, file Arizona Form 204 by April 15. You must attach a copy of the Arizona extension to the back of your return when you file. Also make sure that you check either box 82D or 82F on page 1 of the return. If you must make a payment, use Arizona Form 204. 2. You may use your federal extension (federal Form 4868 or 2688). File your Arizona return by the same due date. You do not have to attach a copy of your federal extension to your return, but make sure that you check either box 82D or box 82F on page 1 of the return. Arkansas Do not mail in an incomplete AR1000 to claim the extension to file. For additional extensions of time, you must still attach an approved copy of the additional Federal Extension Form 2688. California You are due a refund - You have a balance due - You're not sure if you have a balance due - Colorado Remember, if you have a refund coming, the sooner you file, the sooner your refund can be sent. If you can't file by April 15 but still owe additional tax, use the payment voucher to mail in your payment by April 15. Complete the tax payment worksheet to see if you owe additional taxes. Do not send in the voucher without a payment. Enter the tax due on Form 158-Iand mail the voucher portion only with your payment to: Colorado Department of Revenue, 1375 Sherman Street, Denver, CO 80261-0005. If you have no tax due, do not send us the payment voucher. You will automatically qualify for an extension Connecticut Visit: www.ct.gov/DRS to file your extension over the internet. If you pay your expected 2004 Connecticut income tax due by credit card, you do not need to fileForm CT-1040 EXT. Form CT-1040 EXT extends only the time to file your return; it does not extend the time to pay your tax due. See Interest and Penalties, on Page 12 if you do not pay all the tax due with your request for extension. Extension of Time to Pay You may be eligible for a six-month extension of time to pay the tax due if you can show paying the tax by the due date will cause undue hardship. You may request an extension by filing Form CT-1127, Application for Extension of Time for Payment of Income Tax, on or before the due date of the original return. Attach Form CT-1127 to the front of Form CT-1040 or Form CT-1040 EXT, and send it on or before the due date. As evidence of the need for extension, you must attach: Mail payments to: Department of Revenue Services Accounts Receivable Unit PO Box 5088 Hartford CT 06102-5088 Delaware If an extension is not filed and if there is a balance due when the return is filed, a penalty will be charged for filing the return late. If you have doubt as to whether the final return will show a balance due, file Form 1027 for an extension. To extend your due date for submitting your completed income tax return (from April 30, to August 15), submit the following to the Division of Revenue no later than April 30. 1. Your payment of any balance of tax liability estimated to be due for tax year AND The application for an automatic extension, Form 1027, may be filed on-line at our website at www.state.de.us/revenue. If you owe tax with your extension and file on-line, you must use a direct debit from your checking or savings account. If you choose not to file on-line, a blank copy of Form 1027 is available from the Division of Revenue.
A filing extension does not extend the due date for paying any tax you may owe. Before filing for an extension, estimate the tax you will owe and pay this amount with the FR-127 (it is included in the instruction booklet) by April 15. You can receive a six-month extension of time to file. Attach a copy of your FR-127 (it is included in the instruction booklet) to the D-40 when you file. Penalties and interest are charged on any tax not paid on time. Georgia An extension to file does not extend the date for paying the tax. Tax must be paid by the statutory due date to avoid late payment penalty and interest. Use Form IT-560 to pay tax due. The amount paid should be entered on Form 500, Page 2, Line 20. Form IT-560 is located on page 13 of the instructions. Hawaii Idaho Illinois Indiana If you can’t meet the filing deadline and expect to owe tax with your return, you should apply for an automatic extension. The extension allows additional time to complete and file your income tax return; however, the extension does not provide additional time to pay the amount of tax owed. To make the extension valid, you must pay at least 90% of the tax expected to be due by April 15 of the tax year. There are two ways to get an extension for filing your Indiana tax return. One way is to file Indiana’s extension Form IT-9 by April 15. This extends the filing date to June 15 of the current tax year. Remember, you must pay at least 90% of the tax due for the extension to be valid. You may also pay your extension payment online at http://www.ai.org/dor/epay/index.html Indiana also recognizes valid federal extension dates plus 30 days. So, if you file for a federal extension, simply attach a copy of the federal Form 4868 to your Indiana return when filing. Again, 90% of the tax due must still be paid by April 15 of the current tax year. Military personnel on duty outside of the U.S. and Puerto Rico on the filing due date will be allowed an automatic sixty (60) day extension of time to file. A statement must be attached to the return verifying that you were outside of the U.S. or Puerto Rico on April 15. Military personnel in a presidentially declared combat zone have an automatic extension of 180 days after they leave the combat zone. Also, if they are hospitalized outside the United States as a result of such service, the 180 day extension period begins after being released from the hospital. The spouse of such serviceman must use the same method of filing for both federal and Indiana (e.g. single or joint). When filing the return, write "Combat Zone" across the top of the form (above your social security number). Mail this return to the following address: Indiana Department of Revenue, P.O. Box 2305, Indianapolis, IN 46206-2305. Note: Valid extensions are only for filing purposes. Interest will be due on any tax that remains unpaid during the extension period. Iowa If at least 90% of your total tax liability is paid by April 30, you will automatically have until October 31 to file your return. You will not be charged a late file penalty. However, you may owe a penalty for failure to make estimate payments. You will owe interest on any tax still due after April 30. If you need to make a tax payment to meet the 90% requirement, you may: Kansas To make an extension payment on your Kansas income tax, use the Kansas Payment Voucher (K-40V). Check the box on the voucher for extension payment. The extension payment must be postmarked on or before April 15. Kentucky *Attaches a copy of the appropriate federal extension form to the Kentucky return, or Taxpayers who are unable to file a return by April 15 may request an extension. Inability to pay is not an acceptable reason. Acceptable reasons include, but are not limited to, destruction of records by fire or flood and serious illness of the taxpayer. The request for the extension must be submitted in writing to the Revenue Cabinet on or before the due date of the return. The request must state a reasonable cause for the inability to file. Extensions are limited to six months. A copy of the Kentucky extension request must be attached to the return. Individuals who receive a federal extension are not required to request a separate Kentucky extension. They can meet the requirements by attaching a copy of the application for automatic federal extension or the approved federal extension to the Kentucky return. IRS extensions by e-file (by phone, personal computer, a tax professional or pay with credit card)— Attach a copy of Form 4868 with the confirmation number in the lower right-hand corner of the form or a copy of the electronic acknowledgment. Kentucky residents who are in the military are often granted extensions for military service when serving outside the United States. Any extension granted for federal income tax purposes will be honored for Kentucky income tax purposes. Any income earned in a combat zone that is exempt for federal tax purposes is also exempt for Kentucky tax purposes. Louisana Attach a copy of your automatic or approved federal extension to your Louisiana income tax return. An extension only extends the time to file the return, not the time to pay any tax that may be due. Use Form R-6465 to request an extension beyond the date required for filing your federal return. The form is included on the Department’s website. Maine CAUTION: AN EXTENSION TO FILE YOUR MAINE RETURN IS NOT AN EXTENSION FOR PAYMENT OF TAX. If you owe tax, you must pay at least 90% of that amount by the original due date for filing your return (April 15 for calendar-year filers) in order to avoid the penalty for late payment of tax. Use Form 1040-EXT-ME. The remaining 10% must be paid when the return is filed on or before October 15 in order to avoid the failure-to-pay penalty. However, interest is charged on any tax paid after the original due date of your return. Remit your extension payment with the payment voucher on page 8 by the original due date for filing your Maine return to: Maine Revenue Services, PO Box 9114, Augusta, ME 04332-9114. If you make a payment prior to filing your return, you must use a Long Form (1040ME) when you file your return Maryland Requesting a Maryland extension when not requesting a federal extension: Massachusetts Form M-4868 must be accompanied by payment of any tax estimated to be due. Any portion of tax not paid on or before the due day of your return is subject to a late payment penalty of 1/2% per month of the tax due, up to a maximum of 25%. You must file Form M-4868 by telephone or via the DOR's website if you meet the following criteria: If you meet the above criteria, call (617) 660-2222 to file your extension by telephone or visit MA webite to file via the Web. If making payment, have your bank account information ready.
If at the time the extension is filed, it is determined additional Michigan income tax is due, pay the amount due on Form 4 or on a copy of the federal extension. If tax is due, send Form 4 or a copy of your federal extension form and tax due. If you e-file or TeleFile your federal extension, you must send a paper copy of your federal or Michigan extension form to Treasury. Retain a copy of the federal extension in your records. Attach a copy of all federal and Michigan extension to the MI-1040 or MI-1041. If an e-filed or TeleFiled federal extension was requested and received, attach a paper U.S. 4868 form to the MI-1040. If the MI_1040 was e-filed, send us a completed paper U.S. 4868 form. Minnesota You must make a good-faith effort to estimate your tax due and pay at least that amount. If the amount you pay on April 15 is at least 90 percent of your total tax due, it will be presumed that you made a good-faith effort and the late payment penalty will not be imposed. You still will have to pay interest on the amount of tax due that was not paid by April 15, but will not be charged a late payment penalty as long as you file the Minnesota income tax return and pay the balance by October 15. (Note: Be sure to list your extension payment on your Form M1.) Mississippi If you expect to owe additional tax and you need more time to file your Mississippi income tax return you must pay all of your state tax due with Mississippi Form 80-180, by April 15th. The extension of time to file does not extend the due date for payment of your Mississippi income tax. More time to file does not mean more time to pay your taxes. You will owe interest and penalty from April 15, to date of payment. The interest rate is 1 percent (1%) per month and the penalty rate is ˝ of 1 percent (.5%) per month or part of a month from April 15,until the date the final payment is received. Late payment penalty will accrue to a maximum of 25 percent (25%). Late payment penalty and interest apply to any unpaid tax after April 15. The penalty imposed for failure to file a return is 5% per month not to exceed 25% in the aggregate. The penalty imposed for failure to file is based on the additional amount of tax due. Such failure to file a return penalty shall not be less than $100. Missouri If you expect to owe income tax, file Form MO-60 with your payment by the original due date of the return. An extension of time to file does not extend the time to pay. A 5 percent additions to tax penalty will apply if the tax is not paid by the original due date, provided your return is filed by the extension due date. If 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. Montana 1. On or before the due date of the return, you have applied with the Internal Revenue Service for a four-month extension of time for filing your federal individual income tax return for the same year. 15-30-144(2)(a), MCA. An additional 2-month extension of time for filing your return is automatically allowed provided that you have applied with the Internal Revenue Service for an additional two-month extension of time for filing your federal individual income tax return for the same tax year. 2. You paid by estimated tax payments, withholding tax, or a combination of estimated tax payments and withholding tax, 90% of your current year's tax liability or 100% of your previous year's tax liability. 15-30-144(2)(b), MCA. A valid federal extension will not be considered valid for Montana income tax purposes unless you have met one of the payment requirements identified in item #2 on or before April 15, 2005. Complete the Montana EXT Worksheet "Four-Month Extension Payment Calculation" to determine if you have met the payment requirements. A Montana individual income tax payment coupon is included with the EXT Worksheet. You must check the extension indicator box on Montana Form 2 and attach copies of your four-month and two-month federal extension forms to your completed Montana tax return. Do not send in copies of your federal extension prior to filing your return. Failure to comply with these requirements will result in the denial of your extension and in the assessment of penalties. Nebraska Failure to attach the applicable extension document will result in a late filing penalty. When an extension of time is given, interest is still due on any unpaid tax. An extension of time cannot exceed a total of seven months after the due date of the return. You can make a tentative payment to stop interest from accruing. If such payment is made, Nebraska Application for Extension of Time, Form 2688N,, must also be filed. When filing your Nebraska Individual Income Tax Return, Form 1040N, claim the tentative payment on line 29, Form 1040N, as an estimated tax payment. Mail form 2688N to: New Jersey Four-Month Extension: 1. Federal extension filed. A copy ofyour Federal Application for Automatic Extension is enclosed with your final return and the oval at the top of the NJ-1040 is filled in (if the extension application was filed by phone or online, your confirmation number is entered in the space provided at the top of Form NJ-1040); or 2. No Federal extension filed. You file a request for a four-month extension on Form NJ-630, Application for Extension of Time to File New Jersey Gross Income Tax Return, by the original due date of the return. Form NJ-630 must also be filed by the original due date if you are required to make a payment to satisfy the 80% requirement. Extensions Beyond Four Months: If you have requested and been granted a four-month extension, you may apply for an additional two-month extension before the original four-month extension expires. You must file Form NJ-630 if you require an extension of more than four months for New Jersey purposes and you are not requesting an additional two-month extension for Federal purposes. Otherwise, enclose a copy of your Federal application for an additional two-month extension with your NJ-1040 when filed. Taxpayers who file Form NJ-630 will not receive an approved copy. We will notify you only if your request is denied. If you fail to satisfy the requirements outlined for extensions, or you fail to file your return by the extended due date, your extension will be denied and penalties and interest will be imposed from the original due date of the return. New Mexico Beyond 120 days, however, you are required to attach a copy of the IRS-approved Form 2688, Application for Additional Extension of Time to File U.S. Individual Income Tax Return (180 days), or an extension will be denied. An extension of time to file your return does NOT extend the time to pay. If tax is due, interest continues to accrue. Therefore, if you expect to owe more tax when you file your return, the best policy is to make an estimated payment using an estimated payment voucher and avoid the accrual of interest on that amount. Please make sure you put the correct tax year on both the PIT-PV Income Tax Payment Voucher and your check or money order. This minimizes the chance that your payment will be credited to the incorrect tax period. Report the amount of any payment(s) on line 18 of Form PIT-1 when the return is actually filed. New York These forms must be filed by April 15. In order to obtain an extension of time to file, full payment must be made of the properly estimated tax balance due. Payment may be made by check, money order or credit card. If you do not pay your income tax liability when due (determined with regard to any extension of time to pay), you will have to pay a penalty of 1/2 of 1% of the unpaid amount for each month or part of a month it is not paid, up to a maximum of 25%. The penalty will not be charged if you can show reasonable cause for paying late. If you are enclosing a payment with the extension request, mail Form IT-370, with your payment to EXTENSION REQUEST, PO BOX 4125, BINGHAMTON NY 13902-4126. If the balance due is from line 7of IT-370 is 0 or if you intend to pay by credit card, mail Form IT-370, or a copy of federal Form 4686 to: EXTENSION REQUEST-NR, PO BOX 4126, BINGHAMTON NY 13902-4126 North Carolina If your return is completed by the original due date but you are unable to pay the tax you owe, you should not request an extension. File your return by April 15th and pay as much as you can in order to minimize the penalty and interest. You must also file an extension if you expect a refund but cannot file by the due date. North Carolina does not accept any federal extension forms in lieu of the North Carolina extension form. If you are living outside the United States or Puerto Rico, you will be granted an automatic 2 month extension if you attach a statement indicating that you were living outside the United States or Puerto Rico on the due date of the return. The time for payment of the tax is also extended; however, interest is due on any unpaid tax from the original due date until the tax is paid. If you need additional time to file after the two-month period, fill in the circle at the bottom right on the form to indicate that you were out of the country when the return was due and file Form D-410 by June 15 to receive an additional four months to file the return. A late filing penalty of 5% per month with a maximum of 25% will be added if you do not file your income tax return by the end of the extension period. Filing the Form D-410 does not extend your time to pay the tax. If you do not pay the amount due by the original due date, a 10% late payment penalty plus interest will apply on the remaining balance due if the tax paid by the due date of the return is less than 90% of the total amount of tax due. If the 90% rule is met, any remaining balance due, including interest, must be paid with the income tax return by the extended due date to avoid the late payment penalty. If you do not file for an extension, you are subject to both the 5% per month late filing penalty and 10% late payment penalty on the remaining tax due. It should be mailed to the North Carolina Department of Revenue, P.O. Box 25000, Raleigh, N.C. 27640-0635. North Dakota Federal extension: If you obtain an extension of time to file your federal return, it will be recognized for North Dakota purposes. For individuals, this includes the automatic 2-month extension to June 15 allowed for being outside the U.S. and Puerto Rico on April 15. You do not have to file a separate state extension form, nor do you have to notify the Office of State Tax Commissioner that you have obtained a federal extension prior to filing your North Dakota return. NOTE: The extension of time to file the North Dakota return is the same number of months as the extension of time to file the federal return. When you file your North Dakota return, you must attach a copy of the federal extension form filed with the IRS and check the appropriate block on the front page of your North Dakota return that an extension is attached. If a copy of the federal extension is not attached, the North Dakota return must be processed as a delinquent return. North Dakota extension Form 101 If you do not obtain a federal extension, but need additional time to file your North Dakota return, you may apply for a North Dakota extension by completing and filing Form 101 Extension interest: If you file your North Dakota return on or before the extended due date, and you pay any tax balance due with the return, no penalty will be charged. Interest on any tax due on the return will be charged at the rate of 12% per year from the original due date of your return to the earlier of the date you file your return or the extended due date. Prepayment of tax due: If you are applying for an extension of time to file your state individual, corporate or fiduciary income tax return, you may prepay the tax that you expect to owe to avoid paying extension interest. To do so, submit your check or money order along with a completed extension payment voucher on or before April 15, 2005, (or the fifteenth day of the fourth month following the end of the tax year, if a fiscal year filer).
You should attach a copy of your federal extension (with your extension confirmation number) or a printed copy of the federal acknowledgment to the Ohio income tax return when you file. Remember that there is no extension for paying the tax. Extension payments should be made on Form IT-40P by April 15th. Oklahoma Since the Oklahoma return cannot be completed until the Federal return is completed, the Oklahoma Tax Commission has administratively adopted the policy of honoring the automatic Federal extension, when no additional state tax is due, as an extension of time to file the Oklahoma return. When you file your Oklahoma return, simply enclose a copy of the Federal extension or your confirmation number if you requested your Federal extension by phone. Therefore, you only need to use Form 504 to apply for additional time to file your income tax return when you owe additional Oklahoma income tax, you do not have a Federal extension, or you need to file for additional time beyond that granted by the Federal extension. Remember, you can not get an extension of time to pay your income tax, but only to file your return. 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 1/4% per month, may be charged if 100% of your tax liability is not paid by the original due date of the return. You may make your extension payment via credit card, over the internet or by telephone. You can log on to our web site at www.oktax.state.ok.us and click on the "Payment Options" link or you can telephone 1-800-2PAYTAX. There is a 2.5% convenience fee charged to utilize this service. When you finish, please retain the confirmation number for your records. Important Note: If you make your extension payment by credit card, do not mail Form 504 unless you are requesting an extension of more than 4 months for individuals or more than 6 months for corporations. Mail to: Oregon The following will help you decide when you need to file Oregon Form 40-EXT: • If you did not file a federal extension but need more time to file for Oregon only and you expect an Oregon refund: • If you need more time to file for Oregon and you need to make a tax payment to Oregon: — File Oregon Form 40-EXT with your check or money order. Detach the payment coupon from the Form 40-EXT. Send your Form 40-EXT payment coupon and your check or money order by April 15, 2004, to: Pennsylvania The Department will grant four or six month extensions. If you have an approved extension from the Internal Revenue Service (IRS), you do not have to file for a state extension unless you want an extension greater than the extension granted by the IRS. However, please remember that an extension to file is not an extension to pay. If you feel you will owe tax, you should send a payment for the amount of tax you expect to owe. Make sure you record your Social Security Number on the check with the notation that you are making an "extension payment" for the tax year. Mail your extension payment and/or application REV-276by April 15 to: PA Department of Revenue If you do not pay the entire tax due, you will be subject to a 5 percent underpayment penalty, plus the interest on the amount not paid by the original due date. If you would like to pay by credit card, extension payments are accepted until midnight on April 15th. Making a credit card extension payment automatically grants a four month extension to file a PA Personal Income Tax Return without filing the form REV-276. For more information, log on to the Department's Web site at www.revenue.state.pa.us and select the "e-Services Center." When you file your return, and fill in the "Extension" oval (not Amended) on the front of the income tax return. If you applied for a federal extension, attach a copy of Form 4868 or Form 2688 to the return. If you electronically filed your federal extension, attach an explanation and the confirmation number you received. If you filed a state extension form, you do not have to attach it. For federal extensions over four months, in addition to Federal Form 4868, a copy of the letter or form granting the extension must also be attached. No extension will be granted for more than six months unless the taxpayer continues to reside outside the United States. Rhode Island NOTE: If no payment is required to be made with your Rhode Island extension form and you are filing a federal extension form for the same period of time, then you do not need to submit the Rhode Island form. Attach a copy of the Federal Form 4868 or the approved Federal Form 2688 to your Rhode Island individual income tax return at the time it is submitted.
If you need additional time, you may request an additional extension through October 15th (if you have good cause for the delay in filing). To receive a state extension, attach a copy of your federal extension request to your state return when you file it. If you owe additional state income tax, you are required to file Form SC4868 and attach payment of taxes you estimate you owe. Remember, an extension only allows you additional time to file your return. Your tax must still be paid to avoid penalty and interest. Utah The State of Utah requires you to prepay on either 90% of the tax due for 2004, or 100 % of the amount of your 2003 Utah tax liability. Prepayments include withholding, tax credits, or payments made on or before April 15, 2005. Prepayment checks should be submitted with Utah Form TC-546. Prepayments may also be made online through PaymentExpress. A penalty for underpayment of an extension prepayment will apply if these requirements are not met. Vermont An additional two-month extension may be available for good cause. VT Form IN-151 must be filed by August 15th. The extended return due date then becomes October 15th. Remember: An extension is only for more time to file the income tax return. It does not extend the due date for payment. Interest and penalty accrue on any tax due from April 16th to the time of payment. Virginia return. You may not substitute a copy of your federal extension form because Virginia Form 760E, serves as your payment voucher for the tentative tax. FILING FOR AN EXTENSION DOES NOT GRANT YOU EXTRA TIME TO PAY YOUR TAX. You can file your extension and pay the tentative tax on Virginia's web site at www.tax.state.va.us. If you are certain you are due a refund, you do not need to file an extension. There is no penalty for filing a late refund return, but you must file within three years from the original due date in order to claim your refund. You can file an extension online go to: West Virginia If you need an extension of time for West Virginia purposes but not for federal purposes, or if you expect to owe an additional tax due to West Virginia, you must submit a completed Schedule L (Application for Extension of Time to File) and pay any tax expected to be due. Wisconsin Even though you may have an extension of time to file your return, you will owe interest on any tax not paid by April 15.
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