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**Remember in most cases an extension gives you more time to file ...........not more time to pay.
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If you know you cannot file your return by the due date, you should file Form 4868A, Application for Extension of Time to File Alabama Income Tax Return.
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.”
NEW* you can choose to file your extension online directly with Alabama at The Online Income Tax Extension Request.
To get a filing extension, you can either:
- 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.
- 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.
An automatic extension of time for filing your Federal Income Tax Return may be used when you file your Arkansas return. If you have filed Federal Form 4868, it is no longer necessary to attach that form to the return. When the return is complete and ready to file, simply check the box on the face of the Arkansas return and mail the return prior to the final date stated on the Federal Extension.
If you did not file a federal extension you will need to file Form AR1055.
California gives you an automatic filing extension through October 15. You don't need to apply for one. Here's what you should do if you can't file by April 15.
You are due a refund -
File your return by October 15. Choose e-file and direct deposit for the fastest refund.
You have a balance due -
Pay the amount you owe by April 17 to avoid penalties and interest. You can pay online at the FTB website with check or by credit card. Then file your return by October 17. Choose e-file to ensure that the FTB receives 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.
If you can't file your Colorado tax return by April 16, you may file your Colorado return on or before October 15 without filing a written request for extension. However, to avoid late payment penalties, you must pay at least 90% of your tax liability by April 17 and the balance when you file by October 16.
Remember, if you have a refund coming, the sooner you file, the
sooner we can send your refund.
If you can't file by April 17 but still owe additional tax, use the payment voucher below to mail in your payment by April 17. 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-I and mail the voucher portion only with your payment to: Colorado Department of Revenue, Denver CO 80261-0008.
If you have no tax due, do not send the payment voucher. You will automatically qualify for an extension.
To request an extension of time to file your return, you must file Form CT-1040 EXT, Application for Extension of Time to File Connecticut Income Tax Return for Individuals, and pay all the tax you expect to owe on or before the due date.
You must file this form by the due date of your original return or your request will be denied (see instructions). However, if you expect to owe no additional Connecticut income tax for the current taxable year, after taking into account any Connecticut income tax withheld from your wages or any estimated Connecticut income tax payments you have made (or both), and you have requested an extension of time to file your current year federal income tax return, you are not required to file Form CT-1040 EXT. You will be subject to interest and may be subject to a penalty on any amount of tax not paid on or before the original due date of your return.
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.
Go to CT WebFile to file an online extension.
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:
• An explanation of why you cannot borrow money to pay the tax due;
• A statement of your assets and liabilities; and
• An itemized list of your receipts and disbursements for the preceding three months. If an extension of time to pay is granted and you pay all the tax due in full by the end of the extension period, a penalty will not be imposed. However, interest will accrue on any unpaid tax from the original due date. You should make payments as soon as possible to reduce the interest you would otherwise owe.
An extension of time to file your tax return is granted when the Application for Automatic Extension (Form 1027) is filed.
You can also file this form online at Internet Individual Income Tax Extension. Read the page carefully then click the next button to start the extension.
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.
District Of Columbia
File your return and pay any taxes due by April 16. If you need more time to file your return, submit a request for an extension, Form FR-127 Extension of Time to File Income Tax Return, by April 16. Any tax due must be paid in full with the request; there is no extension of time to pay.
Form FR-127 Extension of Time to File Income Tax Return: Use this form if you cannot complete and file your return by the due date. You can receive a six-month extension of time to file. You must submit this form by April 16. Do not use the federal extension form to request an extension of time to file the DC return.
Filing an 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 it with the FR-127 by April 16. Attach a copy of your FR-127 to the D-40 when you file. Penalty and interest are charged on any tax not paid on time.
There are two ways to obtain an extension to file your Georgia income tax return:
- Attach a copy of the Federal Form 4868 to the Georgia return when filed. If you request a federal extension electronically, you must attach a copy of the IRS confirmation letter to your Georgia return. Contact the IRS at 1-800-829-1040 to obtain Form 4868.
- Submit Georgia Form IT-303. You must mail Form IT-303 before the return due date and attach a copy to the return when filed. Also, keep a copy of the form for your records. GA will notify you only if your extension request is denied.
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.
Hawaii allows an automatic four-month extension (to August 20) without written request. Use Federal Form 4868 to make a payment. It must be completed using amounts for Hawaii income tax purposes, and in the title area, any reference to U.S. should be crossed off and replaced with Hawaii.
If you cannot file your return by the due date, Idaho allows you an automatic six-month extension of time to file. To avoid paying a penalty, the amount of tax withheld and other payments you have made must be at least 80% of your current year's tax liability or 100% of the total tax reported on your income tax return for the preceeding tax year.
File Form 51 with your payment.
Even though an extension gives you additional time in which to file, the tax is due on the original due date of the return. You must pay interest on any tax not paid by the original due date of the return.
Illinois will automatically grant all taxpayers a six-month extension of time to file Form IL-1040. For calendar year filers, the filing date is automatically extended to October 15. You are not required to file Form IL-505-I in order to obtain this automatic extension. However, you must pay any tentative tax due in order to avoid any late-payment penalty and interest on tax not paid by the original due date of your return.
File Form IL-505-I only if tentative tax is due and you pay with a paper check or money order.
You must attach a copy of the approved federal extension to your Form IL-1040 when you file your return to avoid a late-filing penalty.
You should file Form IT-9 and pay your tax if you can't file your income tax return (IT-40 or IT-40PNR) by the April 16 due date and you expect to owe additional tax.
Form IT-9 is not required to be filed if there is no tax due on the Indiana individual income tax return.
If you file a federal extension, the Indiana Department of Revenue will accept the extension if a copy is attached to your return at the time of filing. You will have thirty (30) days beyond the federal extension period in which to file your Indiana return.
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 16.
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 does not have an extension form to obtain additional time to file.
If at least 90% of your total tax liability is paid by May 1, 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 2210 penalty for failure to make estimate payments. You will owe interest on any tax still due on May 2.
How to determine if 90% of the tax you owe has already been paid:
Step 1: From the IA 1040:
A. Add lines 50, 52, 54, 68, and 75 if payment was made by May 1.
B. Add lines 46, 56, and 73.
Step 2: Divide A by B. If the result is equal to at least 90%, an extension is automatic.
If you need to make a tax payment to meet the 90% requirement, you may:
- arrange payment from your bank account through ePay
(direct debit) on the Iowa Web site.
- pay by credit card online or by telephone
- use the IA1040V payment voucher form
If you are unable to complete your Kansas return by the filing deadline, you may request an extension of time to file. If you filed Form 4868 with the Internal Revenue Service for an automatic extension to file, enclose a copy of this form with your completed Form K-40 to automatically receive an extension to file your Kansas return. Kansas does not have a separate extension request form. (If you are entitled to a refund, an extension is not required to file the return after the original due date.)
Important: An extension of time to file is NOT an extension to pay. If you do not pay the tax amount due (may be estimated) by the original due date, you will owe interest and penalty on any balance due.
To pay the tax balance due for an extension, use the Kansas Payment Voucher (K-40V). Check the box on the voucher for extension payment.
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.
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 be avoided by remitting payment with the Extension Payment Voucher below by the due date.
Attach a copy of the appropriate federal extension form to the Kentucky return, or File Kentucky Form 102 to make a payment.
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.
Important notice: Louisiana recognizes and accepts the federal extension (Federal Form 4868). For most taxpayers, the Federal Form 4868 will extend the time to file until October 15. You do not need a separate extension for filing your state return, unless you wish to file it after October 15. By completing and submitting Form R -2868, you can extend the date to file your Louisiana return to November 15. You must submit Form R -2868 by October 15, if you have an approved federal extension or by May 15, if you have not filed a federal extension.
Use Form R -2868 to file an extension.
You may be able to file an extension online at (copy and paste the link): https://webtax.rev.state.la.us/Scripts/WebEncore.dll?Index.html
A State of Maine extension request form is no longer required. If you are unable to file your return by the original due date, Maine will allow an automatic six month extension of time in which to file your return. Requests for additional time beyond the automatic six month extension to file must be submitted in writing prior to the expiration of the six month period.
A penalty for failure to file will not be assessed if you file your return by the extended due date. However, to avoid penalties for late payment, you must pay at least 90 percent of the tax you owe by the original return due date. Please remit your estimated tax payment with the extension payment voucher found in the booklet. Interest will be charged on any unpaid tax balance remaining after the original return due date regardless of any extensions to file.
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 to make your tax payment.
If necessary, you may request an extension of time of up to six months beyond the filing deadline to file your return.
If you already requested an extension from the 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.
No request will be granted for an extension of more than six months, unless you are out of the United States, in which case you may request an extension of up to one year.
Certain taxpayers are required to file an automatic six-month extension
of time to file Massachusetts income tax return by telephone or via DOR’s
website. This mandate is required for taxpayers who meet the following
- you owe no tax; or
- you are making a payment of $5,000 or more. If there is a tax duewith your extension, payment can be made through Electronic FundsWithdrawal.
If you meet all the criteria above, you must file your extension by telephone or via the web. These options are also available to taxpayers not meeting the mandate conditions. Call (617) 660-2222 to file your extension by telephone or visit www.mass.gov/dor to file via the Web.
How Do I File for an Extension?
To receive an extension of time to file, you must file an application for automatic six-month extension of time to file Massachusetts income tax return and pay the amount of tax you expect to owe on or before the due date for filing your Massachusetts income tax return. The filing and approval of this form will extend the due date for six months. An
approved extension means only that you will not be assessed a late return penalty for filing your return after the due date. Interest is charged on any tax not paid by the original due date.
Note: Your extension will not be valid if you fail to pay 80% of your total tax liability through withholding, estimated tax payments or with your extension. Form M-4868 is available at www.mass. gov/dor or by calling (617) 887-MDOR or toll-free in Massachusetts 1-800-392-6089.
To request more time to file your Michigan tax return, send a payment of your estimated tax to Treasury with a copy of your approved federal extension (U.S. 4868) on or before the original due date of your return. Treasury will extend the due date to your new federal due date. If you do not have a federal extension, file an Application for Extension of Time to
File Michigan Tax Returns (Form 4) with your payment. Treasury will not notify you of approval. Do not file an extension if you will be claiming a refund.
An extension of time to file is NOT an extension of time to pay. If you do not pay enough with your extension request, you must pay interest on the unpaid amount. Compute interest from the original due date of the return. Interest is 1 percent above the prime rate and is adjusted on July 1 and January 1. You may be charged a penalty of 10 percent or more if the balance due is not paid with your extension request. When you file your MI-1040 return, include on line 37 the amount of tax you paid with your extension request. Attach a copy of your federal or state extension to your return.
Note: If you requested and received an e-filed federal extension, you must attach your paper U.S. 4868 form to the MI-1040. If you e-filed your MI-1040 return and you e-filed your federal extension, you must send us a completed paper U.S. 4868 form.
Your tax is due April 16, even if you are filing Form M1 after the due date. Use these instructions to determine the tax you must pay by the due date to avoid penalties and interest. Do not use these instructions if you are filing Form M1 on or before April 16 or paying your tax after the due date. All tax must be paid by April 16 even if you have an extension to file your federal return. There are no extensions to pay your Minnesota individual income tax. If you will be filing Form M1 after the due date, estimate the total tax you owe and pay that amount by April 16. You can pay electronically, by credit card or by check. If you pay after April 16 your payment will not be credited to your current year estimated tax account and your payment will be considered delinquent. If you pay at least 90 percent of your total tax by April 16, and file your Form M1 with payment of the remaining tax due no later than October 15, you will not be charged a late payment penalty. If you fail to pay your tax as required, a 4 percent late payment penalty will be assessed on the tax not paid by April 16. Interest of 6 percent per year will be assessed on any unpaid tax and penalties from April 16, until paid in full.
Form M13, Income Tax Extension Payment.
If you need more time to file your Mississippi return, and you will receive a refund or will not owe any additional tax, Mississippi will allow you the same time that is allowed by your federal extension.
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 16th.
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 16, to date of payment. The interest rate is 1 percent (1%) per month and the penalty rate is ½ of 1 percent (.5%) per month or part of a month from April 16, 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 16.
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.
You are not required to file an extension if you do not expect to owe additional income tax or if you anticipate receiving a refund. If you wish to file a Missouri extension, and do not expect to owe Missouri income tax, you may file an extension by filing Form MO-60 , Application for Extension of Time to File. An automatic extension of time to file will be granted until October 15.
If you receive an extension of time to file your federal income tax return, you will automatically be granted an extension of time to file your Missouri income tax return, provided you do not expect to owe any additional Missouri income tax. Attach a copy of your federal extension (Federal Form 4868) with your Missouri income tax return when you file. If you expect to owe Missouri income tax, file Form MO-60 with your payment by the original due date of the return. Remember: An extension of time to file does not extend the time to pay. A 5 percent additions to tax will apply if the tax is not paid by the original return’s due date, provided your return is filed by the extension date.
First of all, it should be clear that any extension of time to file your Montana income tax return is NOT an extension of time to pay your income tax liability. If you have a valid Montana extension but have not paid your complete income tax liability by April 16, you are relieved of late file penalties but you are not relieved of late pay penalties and interest on your outstanding Montana income tax liability. You can be granted an extension of time for filing your Montana income tax return if you meet BOTH of the following requirements:
- By April 16, you have applied to the Internal Revenue Service by filing federal Form 4868 for an automatic six-month extension to file your federal income tax return.
- You have paid 90% of your prior year Montana income tax liability or 100% of your current year Montana income tax liability through your estimated tax payments, your withholding tax, or a combination of both your estimated and withholding tax payments.
Even though you have applied for an automatic six-month federal extension, this does not guarantee that you have a Montana extension unless you have met one of the requirements listed in number 2 above on or before April 16. You should examine and use the Montana EXT-06, which is the “Extension Payment Calculation” worksheet, in order to determine whether you have a Montana extension payment requirement. If you are required to make an extension payment, please use the tax payment coupon found on the Montana EXT Worksheet.
In order to further complete your Montana extension, you have to check the extension indicator box found on the bottom right hand corner of Montana Form 2 and attach a copy of your federal Form 4868 “ Application for Automatic Extension of Time to File U.S. Individual Income Tax Return” to your Montana income tax return. Do not send us a copy of your federal Form 4868 prior to filling your Montana income tax return.
If you do not follow the requirements stated above, your extension will be denied and late file and late pay penalties apply.
If you are filing your return that is allowed to be extended by the Servicemember Civil Relief Act, clearly write on the top of Montana Form 2, using red ink, “combat zone or contingency operations extension,” and file your return within 180 days after being discharged from service. In addition, if you file within 180 days of being discharged you are not assessed any penalties or interest.
A NEBRASKA EXTENSION OF TIME to file Forms 1040N or 1040NS may only be obtained by:
- Attaching a copy of a timely filed Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, Federal Form 4868, to the Nebraska return when filed;
- Attaching a schedule to your Nebraska return listing your federal confirmation number and providing an explanation that you received an automatic federal extension by making a payment of your federal estimate of tax due using a credit card;
- Filing a Nebraska Application for Extension of Time, Form 2688N, on or before the due date of the return, when you need to make a tentative Nebraska payment or a federal extension is not being requested;
- Attaching a copy of the statement or letter submitted with your federal return requesting the automatic extension of time for a U.S. citizen residing outside the U.S. or Puerto Rico, to the Nebraska return when filed; or
- Attaching information to document a combat zone-related extension.
Failure to attach the applicable extension document will result in a late filing penalty. Even 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.
If you obtain an extension of time to file your Federal income tax return, New Jersey will grant you an automatic six-month extension provided you meet certain conditions.
These conditions are:
- Eighty percent of your actual New Jersey tax liability has been paid in the form of withholdings, estimated payments, or other payments by the original due date of the return. For calendar year taxpayers this is April 16th. If the due date falls on a Saturday, Sunday, or legal holiday, the return is due on the next business day.
- Your final New Jersey return is filed by the extended due date together with any balance of tax due.
- A copy of your Federal application or approved extension is enclosed with your final New Jersey 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.)
Form NJ-630 is an application for extension of time to file, not an extension of time to pay the tax due. To be eligible for an extension you must have paid, by the original due date of your return, either through withholdings, estimated payments, or a payment made with this form, at least 80% of the tax liability computed on the New Jersey Gross Income Tax Return when filed. If the 80% requirement is not met, the extension will be retroactively denied and penalty and interest charges will be imposed from the original due date of the return.
This application must be submitted if:
- You are applying for a six-month extension of time to file for New Jersey gross income tax purposes but you are not applying for a federal extension; or
- You are required to remit payment to the New Jersey Division of Taxation by the original due date of the return in order to have at least 80% of your actual tax liability (as computed on the New Jersey Gross Income Tax Return when filed) paid.
Form NJ-630 must be filed no later than the original due date of the return if you are requesting a six-month extension or remitting a payment.
NOTE: Requests for a six-month extension without a required payment or with payment by credit card/e-check of additional tax may be filed online until 12 midnight, April 16, at: http://www.state.nj.us/treasury/taxation/
New Mexico recognizes and accepts an Internal Revenue Service automatic extension of time to file. If the Internal Revenue Service automatically grants you an extension to August 15 (120 days), it is NOT necessary to attach federal Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. If you did not file IRS Form 4868, you can file Form RPD-41096, Extension of Time To File State of New Mexico Taxation and Revenue Department, Extension of Time to File.
Important: If you have obtained the federal six-month automatic extension by filing Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return for the prior tax year, you are limited to a four-month extension of time to file the New Mexico personal income tax return. Enter 08/15/08, on line 3 of Form PIT-1 as the date the extension expires instead of the federal extension date.
If you expect to file your federal return by the original due date or by the four month automatic extension of time to file allowed by the IRS, but need additional time to file your New Mexico return, ask for an extension of time by filing New Mexico Form RPD-41096, Extension of Time To File. File Form RPD-41096 on or before the April 16, due date. You do not need to attach an approved state extension to your return.
Special instructions and backup are required if you qualify for a federal or state extension for military personnel deployed in a combat zone. See publication FYI-311, Military Extensions for New Mexico Personal Income Tax, for details. Mark in red at the top of the return the type of extension for which you qualify. Check the extension indicator box on line 3 of Form PIT-1 and enter the date the extension expires. The state extension requires you to attach Form DD 214.
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 a payment using a 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 22 of Form PIT-1 when the return is actually filed.
You can file an extension online at Online IT-370: Application for Automatic Extension of Time to File for Individuals.
Form IT-370 automatically extends the due date of your return for six months. If you file Form IT-370 on or before April 16, 2007 (April 17, 2007, if you file your federal extension at the IRS Service Center in Andover, MA), the due date of your return will be extended to October 15, 2007.
Acceptance of federal Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return – If you expect to receive a refund or anticipate having no amount of New York State, New York City or Yonkers income tax or state or local sales or use tax remaining unpaid as of the due date of your return, we will accept a copy of federal Form 4868 in place of Form IT-370. Send us a copy of federal Form 4868 on or before the due date of your return. Write New York State Copy at the top of the form.
If you can not file your North Carolina Individual Income Tax Return by the due date, you may apply for an automatic six-month extension. To receive an extension of time, you can file Form D-410 and properly estimate the amount of tax your expect to owe. However, you are not required to pay the tax you expect to owe with the extension request to avoid the late filing penalty.
You can file and pay online Online Filing and Payments
You are not required to send a payment of the tax you estimate as due to receive the extension; however, it will benefit you to pay as much as you can with the extension request. An extension of time for filing the return does not extend the time for paying the tax. If you do not pay the amount due by the original due date, you will owe a 10 percent late-payment penalty and interest. The late-payment penalty will not be due if you pay at least 90 percent of your tax liability through withholding, estimated tax payments, or with Form D-410 by the original due date.
If you do not file the application for extension by the original due date of the return, you are subject to both a late-filing penalty and a latepayment
penalty. The penalties will also apply if your extension is not valid. An application for extension is not valid if the amount entered on Form D-410 as the tax expected to be due is not properly estimated.
You may obtain an extension of time to file your North Dakota individual, corporation, or fiduciary income tax return by obtaining either a federal extension or a North Dakota extension.
If you obtain an extension of time to file your federal return, it will be recognized for North Dakota purposes. 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.
If you do not obtain a federal extension, but need additional time to fi le your North Dakota return, you may apply for a North Dakota extension by completing and filing Form 101.
This is not an automatic extension—you must have good cause to request a North Dakota extension. Form 101 must be postmarked on or before the due date of your return. You will be notified whether your extension request is approved or rejected. If approved, attach a copy of the approved extension form to your return and fi ll in the circle next to “Extension” in the top right-hand corner of your return.
You must first qualify for an IRS extension of time to file. Ohio does not have an Ohio extension form but honors the IRS extension. You should attach to the Ohio income tax return a copy of your IRS extension or your extension confirmation number or a printed copy of the IRS Acknowledgment. Except as set forth below, there is no extension for paying the tax. Make extension payments on Form IT-40P by April 16, 2007.
Exception: Certain military personnel may have an additional extension to file and to pay.
National Guard and Reserve Servicemembers Called to Active Duty
A taxpayer eligible for a federal extension receives an automatic extension to file an Ohio return and to pay the tax. The Ohio extension is for the same length of time as the federal extension. Each taxpayer who is (i) either a member of the National Guard or a reserve component of the armed forces of the United States, (ii) called to active duty pursuant to an executive order issued by the president of the United States or an act of Congress of the United States and (iii) eligible for a federal extension of time to file her/his federal income tax return automatically receives an extension of time to file the Ohio income tax return and to pay the Ohio income tax. The Ohio extension is for the same length of time as the federal extension. During the extension period, these taxpayers do NOT have to pay any interest, interest penalty or penalty on any tax due.
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.
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.
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 or you do not have a Federal extension. Also, corporations need to use this form when filing for additional time beyond that granted by the Federal extension. When you file your Oklahoma return, enclose a copy of the Oklahoma 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 1.25% per month, may be charged if 100% of your tax liability is not paid by the original due date of the return.
Request an automatic six-month extension to file your return. Complete an Oregon extension form, Form 40- EXT, if:
- You are making a tax payment to Oregon and you cannot file your Oregon return by April 16, 2007, or
- You are filing an extension for Oregon only.
If you received a federal six-month extension and you are expecting an Oregon refund, do not use Form 40-EXT. Oregon will allow you the same extension. Be sure to check the extension box (box 7b) on your Oregon return. Do not attach a copy of your federal extension to your Oregon return. Keep a copy of your federal extension with your records.
An extension does not mean more time to pay!
You must pay any tax you expect to owe when you file your extension. If you do not pay all the tax due with your extension, you will owe interest on the unpaid balance after April 16, 2007, until the date of your payment. The 2007 interest rate is 7 percent per year. If the tax is not paid within 60 days of our bill, the interest rate increases to 11 percent per year. You may also owe a late-payment penalty.
Were you stationed in a designated combat zone?
Did you receive additional time to file your 2006 federal return and pay your 2006 tax? If so, Oregon allows the same additional time to file and pay. Write “Combat zone” in blue or black ink at the top of your return.
Beginning with tax year 2006 (returns due in 2007), the Internal Revenue Service (IRS) will allow individuals to use a single IRS form (Form 4868) to get an automatic six-month extension of time to file their tax return.
The PA Department of Revenue will grant a taxpayer an automatic extension of time to file a Pennsylvania tax return if the IRS granted an extension for filing the federal tax return. The extension period granted by Pennsylvania will be equivalent to the extension period granted by the IRS. Taxpayers should include a copy of Federal Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, with their PA-40 state tax return and fill-in the oval for "Extension" at the top of the return.
Pennsylvania does not have an "automatic extension" form similar to the Federal Form 4868. The Pennsylvania Application for Extension of Time to File (REV-276) has a space where the taxpayer fills in the actual date to which they want the extension (i.e. Oct. 15, 2007). NOTE: This form is necessary for taxpayers who owe Pennsylvania tax or for those who do not have an extension for filing their federal income tax return.
Beginning with tax year 2006, the Department will grant automatic six-month extensions when taxpayers choose to make extension payments with a credit card or with electronic funds transfer.
Any extension of time granted for filing an individual income tax return shall not operate to extend the time for the payment of any tax due on such return.
In General -
- An individual who is required to file a Rhode Island income tax return shall be allowed an automatic six month extension of time to file such return.
- An application must be prepared in duplicate on form RI-4868.
- The original of the application must be filed on or before the date prescribed for the filing of the return of the individual with the Rhode Island Division of Taxation.
- Such application for extension must show the full amount properly estimated as tax for such taxpayer for such taxable year, and such application must be accompanied by the full remittance of the amount properly estimated as tax which is unpaid as of the date prescribed for the
filing of the return..
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 electronic acknowledgement you receive from the IRS to your Rhode Island individual income tax return at the time it is submitted.
If you need more time to file your South Carolina return, note the following:
You may file and pay with your extension on-line through the South Carolina website: SC4868 (Request for Extension of Time to File)
If you will receive a refund of state income taxes, South Carolina will allow you the same length of time that is allowed by your federal extension. If you do not have a federal extension, then you must file a SC4868 by April 16, 2007.
You will owe interest from April 16, 2007 to date of payment. A penalty may also be charged after April 17th if an additional payment is required. To avoid the penalty, you must: 1) pay at least 90 percent of the tax by April 16, 2007, and 2) pay the additional balance, if any, within the extended time period.
Individuals who need extra time to file their Utah income tax returns are automatically granted a six-month extension of time to file without penalties IF they have met certain prepayment requirements by April 16. There is no form needed to qualify for a state extension. Those who take advantage of the six-month filing extension must file their 2006 tax return by October 15.
An extension only gives a taxpayer extra time to file a return, not to pay any taxes due. To avoid penalties a taxpayer must meet ONE of the following requirements by April 16:
The taxpayer must have prepaid (through withholding, applying a refund from the previous year, or direct payments) 90 percent of the total tax due for the tax year; OR
The taxpayer must have prepaid an amount equal to 100 percent of the tax due for the previous year.
Interest is due during the automatic six-month extension period on any unpaid tax (tax due that was not prepaid by April 16).
A Utah resident in military service, stationed outside the United States, will be granted a waiver of penalty for late filing if the return is filed on or before the 15th day of the fourth month after the taxpayer’s return to the United States or the discharge date, whichever is earlier. Interest is still due on any unpaid tax from the original due date of the return until the tax is paid
Mail your payment with Form TC-546, Prepayment of Income Tax to the address below. Write your social security number and the tax year on your check or money order. Mail must be postmarked by midnight, April 16.
Utah State Tax Commission
210 North 1950 West
Salt Lake City, UT 84134-0266
Prepayments may also be made online through PaymentExpress.
If the prepayment requirements are not met by the original due date of the return, an extension penalty will be added. The penalty on the unpaid tax will be assessed at a rate of 2 percent per month, calculated on a daily basis, until the date the return is filed.
(unpaid tax) x .24 x (number of days) ÷ 365
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.
You can find the 2006 Form IN-151 here. Simply choose it from the drop down menu
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.
Taxpayers are granted an automatic six-month extension for filing an income tax return. No application for extension is required however, any tentative tax due must be paid with a special voucher, Form 760IP, by the original due date for filing the return (May 1, 2007 for calendar year filers). The penalty for underpayment of tentative tax has increased to 2% per month.
You can file an extension online go to: VATAX Online for Individuals
FILING FOR AN EXTENSION DOES NOT GRANT YOU EXTRA TIME TO PAY YOUR TAX.
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.
If you obtain an extension of time to file your federal income tax return, you are automatically allowed the same extension of time to file your West Virginia income tax return. You must enter on your return the date to which the extension was granted. If a federal extension was granted electronically, write “Federal Extension granted” and the confirmation number at the top of the form. Enter the extended due date in the appropriate box. A copy of federal Schedule 4868 must be attached to your return.
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.
Your 2006 individual income tax return is due April 16, 2007, unless you have an extension of time to file. The following extension of time to file options are available:
If you have an extension for filing your federal return, this automatically gives you a 6-month Wisconsin extension, provided you attach a copy of your federal extension application to your Wisconsin income tax return.
If you are allowed an automatic 2-month extension for filing your federal return because you are outside the United States and Puerto Rico on April 16, 2007, this automatically gives you a Wisconsin extension. Attach a statement to your Wisconsin return explaining how you qualify.
Extensions available under federal law may be used for Wisconsin purposes, even if you do not need a federal extension because you filed your federal return by April 16, 2007. To obtain an extension only for Wisconsin, you must attach a statement to your Wisconsin income tax return indicating you wish to take the federal 4868 extension provision or attach a copy of the federal 4868 Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, with only the name, address, and signature areas completed.
Even though you may have an extension of time to file your return, you will owe interest on any tax not paid by April 16, 2007. Returns not filed by April 16, 2007, or during an extension period, are subject to additional interest and penalties. If you expect to owe additional tax, you can avoid the 1% per month interest charge during the extension period by paying the tax you will owe by April 16, 2007. Submit the payment with a 2006 Wisconsin Estimated Tax Voucher.
You will not be charged interest during an extension period for taxable years beginning in 2004, 2005 or 2006 if:
- you served in support of Operation Iraqi Freedom or an operation that is a successor to Operation Iraqi Freedom in the United States, or
- you qualify for a federal extension because of service in a combat zone due to your participation in Operation Iraqi Freedom or an operation that is a successor to Operation Iraqi Freedom in the Iraqi Freedom theater of operations.
Write "Operation Iraqi Freedom" on the top of the first page of your Wisconsin return.