2016 State Filing Extensions

Tax Defense Partners will be filing a 2016 federal extension on your behalf.  Most states grant an automatic extension to file if a federal extension is filed and you are in compliance with your estimated tax payments.  Please review your individual state extension requirements below to ensure you are in compliance with your state guidelines. 

Alabama

The Alabama Department of Revenue automatically grants a six month extension. If you anticipate you will owe additional tax on your return, you should submit your payment with a payment voucher (Form 40V) by the filing deadline. Check the box “Automatic Extension Payment.”   Further instructions can be found Here.

Alaska

Alaska has no state income tax.

Arizona

If you file a federal tax extension, Arizona will grant you an automatic six-month extension. If you anticipate you will owe additional tax on your state return, then you must submit Form 204. Electronic payments to the Arizona Department of Revenue can be made Here.

Arkansas

If you have filed a federal extension, you do not need to file an extension with the State of Arkansas. The Arkansas department of Finance and Administration will honor an accepted federal extension. An extension to file is not an extension to pay the tax due. Read more about Arkansas extensions here.

California

If you anticipate a refund or no balance due, the California Franchise Tax board will automatically provide you with a six-month extension to file your tax return. If your tax return will show a balance due, you must make an extension payment by the filing deadline to cover your tax liability in order to receive the filing extension. Instructions and payment methods can be found here.

Colorado

The State of Colorado automatically grants a six-month extension of time to file. The automatic extension is an extension to file, not an extension to pay. If you anticipate you will owe state tax, you must pay 90 percent of the tax liability by the filing deadline to avoid penalties. Click Here for the Colorado payment voucher for 2016.

Connecticut

If you have filed a federal extension and do not anticipate additional state income tax will be due, Connecticut will grant an automatic six-month extension. If you anticipate that you will owe additional state income tax, you must apply for a six-month extension and include payment for your tax due. You can file your extension request electronically, or by mailing in a completed Form CT-1040 EXT.

Delaware

Delaware will grant you an automatic 5 ½ month extension if you filed a federal tax extension and have no state income tax due. If you anticipate you will owe state tax, it must be paid by the original filing deadline to avoid penalty and interest charges. Payment instructions can be found here.

District of Columbia

If you have filed a federal extension and do not anticipate additional state income tax will be due, The District of Columbia Office of Tax and Revenue will grant an automatic six-month extension. If you anticipate that you will owe additional state income tax, you must submit an extension request with payment for your tax due in order to receive a valid state filing extension. Forms can be located here.

Florida

Florida has no state income tax.

Georgia

The Georgia Department of Revenue will honor a federal tax extension. However, the extension to file is not an extension to pay. If you anticipate you will owe state income tax to Georgia, you must make payment of the tax by the original filing deadline. Click Here for The Georgia Department of Revenue’s payment options.

Georgia

The Georgia Department of Revenue will honor a federal tax extension. However, the extension to file is not an extension to pay. If you anticipate you will owe state income tax to Georgia, you must make payment of the tax by the original filing deadline. Click Here for The Georgia Department of Revenue’s payment options.

Hawaii

The Hawaii Department of Taxation automatically grants a six-month extension to file your state tax return if the following requirements are met:

  • 100% of the properly estimated tax liability is paid by the original filing deadline
  • The tax return is filed on or before the expiration of the six-month extension period
  • The tax return is accompanied by full payment of any tax not already paid, and
  • You are not bound by a court order to file a tax return on or before the prescribed due date

When making your state payment, you must file Form N-101A.

Idaho

Idaho will grant an automatic six-month extension to file your state tax return if the following requirements are met:

  • You have paid the lesser of 80% of the tax due, or 100% of the income tax from your prior year’s tax return; and
  • You file your state tax return by the extension deadline

If you owe $50 or less, a payment is not required in order to have a valid extension. Payments can be made using Idaho Form 51.

Illinois

If you have filed a federal extension and do not anticipate additional state income tax will be due, The Illinois Department of Revenue will grant an automatic six-month extension. If you anticipate that you will owe additional state income tax, you must submit Illinois Tax Form IL-505-I Automatic Extension Payment with payment for your tax due to avoid incurring penalties and interest charges. You can also make the payment online through MyTaxIllinois.

Indiana

If you have filed a federal extension and have paid 90 percent of the state and/or county tax due, the Indiana Department of Revenue will grant an automatic filing extension. If a taxpayer does not have a federal extension Form IT-9 must be filed, even if no state income tax will be due. At least 90 percent of the state and county tax due for the entire tax year must be paid by the original filing due date to avoid penalty. Forms can be located here.

Iowa

The Iowa Department of Revenue does not have an extension form and does not honor federal extensions. If at least 90 percent of your total state tax liability is paid by the filing deadline, the Iowa Department of Revenue will automatically grant an additional six months to file without incurring a late filing penalty. Access payment vouchers forms and payment information here.

Kansas

The Kansas Department of Revenue will honor a federal tax extension. However, the extension to file is not an extension to pay. If you anticipate you will owe state income tax to Kansas, you must make payment of at least 90 percent of the tax by the original filing deadline.

Kentucky

If you have filed a federal extension, you do not need to file an extension with the State of Kentucky. The Kentucky Department of Revenue will honor an accepted federal extension. An extension to file is not an extension to pay the tax due. To reach the Kentucky Department of Revenue’s online payment portal, click here.

Louisiana

If you cannot file on time, the Louisiana Department of Revenue may grant you a six-month filing extension. Please click here to request an extension online. This request does not grant an extension of time to pay the tax due. Estimated tax payments may be made online by debit or credit card. Please note, there are additional filing and payment extensions for certain ZIP codes in Livingston and Orleans parishes that suffered severe storm damage on February 7, 2017. For more information, see February 2017 Tornado extension.

Maine

If you are unable to file your return by the original due date, Maine Revenue Services will allow an automatic six-month extension. 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. Payments may be made online through the Maine EZ Pay system.

Maryland

If you have filed an extension with the IRS, The Comptroller of Maryland will grant an automatic six-month extension if you do not owe additional state tax. If you do owe taxes to the state of Maryland, you must pay the amount you expect to owe by the filing deadline. Payments may be made by credit card online or by mail. Please click here for additional information on the latter.

Massachusetts

As of December 5, 2016, the Massachusetts Department of Revenue will automatically grant a six-month extension to all personal income taxpayers as long as they have paid at least 80% of the total amount of tax ultimately due. Estimated tax payments may be made online at Mass Tax Connect: all taxpayers owing $5,000 or more must use Mass Tax Connect. Those owing less than $5,000 may make payment by mail; for more information contact the Massachusetts Department of Revenue here.

Michigan

Michigan’s Department of Treasury will automatically grant a six-month extension to all who have filed a federal extension. However, an extension of time to file is not an extension of time to pay. Payment of the estimated amount due may be made online to keep from accruing further penalties and interest.

Minnesota

Minnesota’s Department of Revenue will grant a six-month extension before a late filing penalty is charged. However, payment of at least 90% of the total tax due must be made by the original deadline. Payments may be made online or by check. For more information, click here.

Mississippi

If you receive an extension of time to file your federal income tax return, the State of Mississippi Department of Revenue will automatically allow an extension. You will need to attach a copy of your federal extension (federal Form 4868 or 2688) with your Mississippi income tax return when you file. An extension of time to file does not extend the time to pay any tax due. To avoid interest and penalty charges, you must pay your tax by the original due date. Online payments may be made at Mississippi’s Taxpayer Access Point

Missouri

If you receive an extension of time to file your federal income tax return, the Minnesota Department of Revenue will automatically grant an extension. You must attach a copy of your federal extension (Federal Form 4868 or 2688) with your Missouri income tax return when you file. However, an extension of time to file is not an extension of time to pay. If you expect to owe income tax, file Form MO-60 with your payment by the original due date of the return.

Montana

The Montana Department of Revenue will automatically grant an extension through October 16, 2017 if you pay 90% of your 2016 Montana income tax liability, or 100% of your 2015 Montana tax liability, by April 18, 2017. Click here for more information, to pay online, or to find a payment voucher.

Nebraska

The Nebraska Department of Revenue will accept the federal extension. However, an extension of time to file may not be an extension of time to pay. Payment of the estimated amount due may be made online here.

Nevada

Nevada has no state income tax.

New Hampshire

Although the New Hampshire Department of Revenue Administration does not tax income, all New Hampshire residents whose gross interest and dividends income exceeds $2,400 annually ($4,800 for joint filers or $1,200 for the elderly, blind, or disabled) must file an Interest and Dividends Tax Return. For more information, contact the department here.

New Jersey

The State of New Jersey Department of Treasury’s Division of Taxation will grant you an extension provided you pay at least 80% of your actual New Jersey tax liability by April 18, 2017 and include a copy of your federal extension with your state return. Payments may be made online or by check. For more information, click here.

New Mexico

The New Mexico Taxation and Revenue Department will accept the federal extension. However, an extension of time to file is not an extension of time to pay. Payment of the estimated amount due may be made online through New Mexico’s Taxpayer Access Point here.

New York

The New York State Department of Taxation and Finance offers an online extension application here. Full payment of the properly estimated tax balance due must be made when you request your extension.

North Carolina

The North Carolina Department of Revenue allows taxpayers to file for a six-month extension here. This form will not provide an extension of time to pay the tax due. If you do not pay the full tax due by the original due date of the return, penalties and interest will be assessed. Payment options can be accessed by reaching eServices.

North Dakota

North Dakota will accept the federal extension and not charge a penalty if the tax balance is paid with the return. Interest of 12% per year will be charged from April 18, 2017 to the earlier of the date you file your return or the extension due date. To avoid paying extension interest, you may prepay the tax due. For more information and payment voucher, click here.

Ohio

The Ohio Department of Taxation will accept the federal extension: include a copy of your federal extension when you file your state taxes. However, an extension of time to file is not an extension of time to pay. Payment of the estimated amount due may be made online here.

Oklahoma

The Oklahoma Tax Commission will grant an automatic six-month extension if you file a federal extension: include a copy of your federal extension when you file your state taxes. However, payment of at least 90% of the total tax due must be made by the original deadline. Online payments may be made through the Oklahoma Taxpayer Access Point

Oregon

The Oregon Department of Revenue will accept the federal extension: include a copy of your federal extension when you file your state taxes. However, an extension of time to file is not an extension of time to pay. Payment of the estimated amount due may be made online here.

Pennsylvania

The Pennsylvania Department of Revenue will grant an automatic six-month extension if you file a federal extension: include a copy of your federal extension when you file your state taxes. However, an extension of time to file is not an extension of time to pay. Payment of the estimated amount due may be made online at the e-Services Center.

Rhode Island

The State of Rhode Island’s Division of Taxation will accept the federal extension for taxpayers who do not owe state taxes. Those who owe taxes to Rhode Island must file a Rhode Island extension form     RI-4868, as found on the Department of Revenue’s website. An extension of time to file is not an extension of time to pay. Payment in full must be made by the original deadline and can be paid online.

South Carolina

The South Carolina Department of Revenue will accept the federal extension for taxpayers who do not owe state taxes. Those who owe taxes to South Carolina must file a South Carolina extension form SC4868, as found here. The extension of time to file your South Carolina tax return granted by this request does not extend the time for payment of tax. If no income tax is anticipated to be due and you have been granted a federal extension of time to file a federal income tax return, the SCDOR will accept a copy of the federal extension. In this case, you do not need to send South Carolina a copy of the federal form by the due date of the tax return. File your extension and pay your balance due online or file a paper Form SC4868. Mail the original with payment if any. Be sure to check the appropriate box when filing your SC1040 to indicate that you have filed a state or federal extension. Electronic payment of tax due may be made through the SCDOR’s Electronic Payment System.

South Dakota

South Dakota has no state income tax.

Tennessee

Tennessee has no state income tax but imposes a “Hall Income Tax” on interest and dividend income exceeding $1,250 for an individual or $2,500 for a married couple filing jointly. Extension requests and payments may be made on the Tennessee Department of Revenue’s website.

Texas

Texas has no state income tax.

Utah

The Utah State Tax Commission provides an automatic extension to file income tax returns, but this is not an extension of time to pay taxes. To avoid a late payment penalty, you must do ONE of the following by April 18, 2017:

  • Prepay at least 90% of your 2016 tax (TC-40, line 27 plus line 30);
  • Prepay at least 100% of your 2015 tax (2013 TC-40, line 27 plus line 30); or
  • Prepay at least 90% of the 2016 tax due if you did not owe Utah income tax in 2015, or this is your first year filing a Utah return

Taxes may be paid online through Utah’s Taxpayer Access Point.

Vermont

Vermont’s Department of Taxes allows taxpayers an automatic six (6) month extension of time to file.  The extension allows additional time to file; it does not extend the time to pay any tax due.  If you owe additional tax, you must pay the amount due by the April filing deadline even if you file an extension. Paper forms may be found here and tax payments may be made online at myVtax.

Virginia

Virginia law provides an automatic extension of six months for the filing of individual returns. There is no extension of time granted for payment of taxes due. To avoid an extension penalty, you must pay at least 90% of the final tax liability by the original due date for filing the return. Online payments may be made here.

Washington

Washington has no state income tax.

West Virginia

The West Virginia State Tax Department will accept the federal extension. However, an extension of time to file is not an extension of time to pay. Payment of the estimated amount due may be made online here.

Wisconsin

The State of Wisconsin Department of Revenue accepts the federal extension, provided you attach a copy of your federal extension application to your Wisconsin income tax return. However, an extension of time to file is not an extension of time to pay. Payment of the estimated amount due may be made online here.

Wyoming

Wyoming has no state income tax.