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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.” NEW* you can choose to file your extension online directly with Alabama at The Online Income Tax Extension Request. Arizona
Arkansas If you did not file a federal extension you will need to file Form AR1055.
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 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. Connecticut 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: Delaware 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 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. 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. Hawaii Idaho 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 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. Indiana 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 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: 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:
Kansas 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. Kentucky 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. Louisana 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 Maine 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. Maryland 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. Massachusetts
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? 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. Michigan 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. Minnesota Form M13, Income Tax Extension Payment. 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 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. Missouri 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. Montana
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. Nebraska
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. New Jersey These conditions are:
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:
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 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. New York 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. North Carolina 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 North Dakota Federal 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. Ohio 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. 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. 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. Oregon
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. Pennsylvania 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. Rhode Island In General -
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. South Carolina 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.
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 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 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 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. Virginia 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. 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 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. Exception: You will not be charged interest during an extension period for taxable years beginning in 2004, 2005 or 2006 if:
Write "Operation Iraqi Freedom" on the top of the first page of your Wisconsin return.
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