Tax extension rules by state

Elizabeth Rosen
by Elizabeth Rosen, Contributor

Do you need to file a state income tax extension? While it’s fairly simple and streamlined to file a federal tax extension, state extensions vary depending on where you live.

Because of this, we’ve compiled a list of where to go for each state if you need a little bit more time on your taxes.

Alabama

Alabama residents are granted an automatic six-month extension if they cannot file on time. However, they must send in payments if they owe them with Alabama Tax Form 40V.

Alabama Department of Revenue website.

File your personal income tax extension online.

Alaska

Alaska has no state income tax, so there is no need to file for an extension.

Arizona

If you were approved for a federal tax extension, then Arizona will grant you an automatic six-month state tax extension. If you did not file a federal tax extension or you owe state income tax, then you must submit Arizona Tax Form 204.

If you are sending a tax payment with your extension request, mail Form 204 to:
Arizona Department of Revenue, PO Box 29085, Phoenix, AZ  85038-9085

If you are not sending a payment with your tax extension request, mail Form 204 to:
Arizona Department of Revenue, PO Box 52138, Phoenix, AZ  85072-2138

Arizona Department of Revenue website.

File your personal income tax extension online.

Arkansas

If you were approved for a federal income tax extension, Arizona automatically grants you a six-month state income tax extension. However, if you need to make a payment for state taxes owed, you will need to submit that with Arkansas Tax Form AR1000ES by the original filing deadline.

Form AR1000ES includes “Voucher 5” for making a payment with your tax extension. Voucher 5 must be submitted with your payment and a copy of your federal tax extension, IRS Tax Form 4868.

If you did not file a federal income tax return, you can file the Arizona state tax extension form by itself.

Arkansas Department of Finance and Administration website.

File your personal income tax extension online.

California

If you were approved for a federal income tax extension, California will grant you a six-month state tax extension. If you need to make a tax payment or you did not request a federal tax extension, then you must submit California Tax Form FTB 3519 by the original filing deadline in order to receive a state tax extension.

Mail Form FTB 3519 to:
Franchise Tax Board, PO Box 942867, Sacramento, CA  94267-0008

California Franchise Tax Board website.

File your personal income tax extension online.

Colorado

The state of Colorado will automatically grant you a six-month tax extension of time to file. If you don’t owe any tax, you do not need to fill out a form or notify the Colorado Department of Revenue. The tax extension applies to Colorado Tax Form 104, but not to any state income tax you may owe. At least 90 percent of your tax liability must be paid by April 15 to avoid any penalties. Any remaining unpaid balance will be subject to interest charges only.

If you owe state income tax, you must send in Colorado Tax Form DR 158-I (Extension Payment Voucher for Colorado Individual Income Tax).

Mail Form DR 158-1 to:
Colorado Department of Revenue, Denver, CO 80261-0008

Colorado Department of Revenue website.

File your personal income tax extension online.

Connecticut

The state of Connecticut will automatically grant you a six-month extension of time to file if you have requested a federal income tax extension and you owe no state income tax for that year. If you do owe state income tax, it must be paid by the original filing deadline whether or not you obtain an extension. Connecticut Tax Form CT-1040 EXT (Application for Extension of Time to File Connecticut Income Tax Return for Individuals) can be used to request a tax extension and pay any tax due.

If you are sending Form CT-1040 EXT with payment, mail it to:
Department of Revenue Services, PO Box 2977, Hartford, CT  06104-2977

If you are mailing Form CT-1040 without payment, send it to:
Department of Revenue Services, PO Box 2976, Hartford, CT  06104-2976

Connecticut Department of Revenue website.

File your personal income tax extension online.

Delaware

The state of Delaware will grant you an automatic 5½-month tax extension if you filed a Federal tax extension (with the IRS) and you have no state income tax due. If you owe any state tax, it must still be paid by the original filing deadline to avoid penalties and interest charges.

To request a state tax extension (for Forms 200-01 or 200-02), use Delaware Tax Form 1027 (Application for Automatic Extension of Time to File a Delaware Individual Income Tax Return). You may also request an extension online from the Delaware Division of Revenue. Your state tax extension application must be received by the original filing due date (usually April 30).

If you are including payment with your tax extension request, mail Form 1027 to:
Delaware Division of Revenue, PO Box 508, Wilmington, DE 19899-0508

If you are not including a payment with your tax extension request, mail Form 1027 to:
Delaware Division of Revenue, PO Box 8765, Wilmington, DE 19899-8765

Delaware Division of Revenue website.

File your personal income tax extension online.

District of Columbia (Washington, D.C.)

The District of Columbia will grant you a six-month state tax extension if you submit a valid extension request by the original filing deadline (April 15). To apply for a DC tax extension, submit District of Columbia Tax Form FR-127 (Extension of Time to File a DC Income Tax Return) to the DC Office of Tax and Revenue.

If you have a balance of state income tax due, it must be paid with your tax extension request by the original filing due date (April 15) to avoid incurring penalties and interest.

If you expect to have no state income tax due when you file your state tax return (Form D-40), you are not required to submit a Form FR-127 as long as you have paid your state income tax for that year (through withholding or estimated tax payments) and you have filed a federal tax extension application (IRS Tax Form 4868) with the Internal Revenue Service. A properly filed federal tax extension, along with a paid state income tax balance means that you do not have to file Form FR-127 in order to receive a DC state tax extension.

District of Columbia Office of Tax and Revenue website.

File your personal income tax extension online.

Florida

Florida does not have a state income tax. Therefore, you do not need to worry about applying for a state tax extension.

Georgia

The state of Georgia will grant you a tax extension in the case of absence, sickness or other disability, or whenever there is reasonable cause. Use Georgia Tax Form IT-303 (Application for Extension of Time for Filing State Income Tax Returns) to request a state tax extension from the Georgia Department of Revenue.

If you successfully obtained a Federal tax extension, you will automatically get a state extension of time to file your Georgia tax return. Therefore, you do not need to submit Form IT-303 to request a separate Georgia tax extension — just make sure that a copy of your approved federal tax extension is attached to your Georgia tax return when filed. Remember that you are still required to pay any state income tax due for that year by the original filing deadline (usually April 15th).

If you want to apply for a Georgia state tax extension and you did not get a Federal tax extension, you must file Form IT-303 with the Georgia Department of Revenue and explain why you did not request a Federal filing extension.

If you get a Georgia tax extension and you owe any state income tax for that year, your payment is still due by your tax return’s original filing deadline (typically April 15) regardless of whether you have to file Form IT-303. Income tax payments can be made online or by using Georgia Tax Form IT-560 (Individual and Fiduciary Payment Voucher). Make sure you pay any income tax due on-time to avoid penalties and interest charges.

Georgia Department of Revenue website.

File your personal income tax extension online.

Hawaii

The state of Hawaii will grant you an automatic six-month tax extension if you cannot meet the filing deadline for your state income tax return. You do not need to file anything with the Hawaii Department of Taxation to receive a tax extension unless you owe state income tax.

Hawaii state tax extensions are granted automatically unless an additional tax payment is owed.

You are deemed to have an approved Hawaii tax extension as long as the following four conditions are met:

  • 100 percent of your properly estimated state tax liability is paid by April 20, 2013
  • Your state tax return is filed within the six-month extension period
  • You include full payment for any tax (not already paid) with your state tax return
  • You are not bound by court order to file a state tax return on or before the given deadline

If you have to make a state income tax payment by April 20 in order to satisfy the first condition above (requiring 100 percent payment of your estimated tax liability), submit Hawaii Tax Form N-101A (Application for Automatic Extension of Time to File Hawaii Individual Income Tax Return) with your payment to the Hawaii Department of Taxation. Form N-101A should only be used if you are requesting a state tax extension and you are making a tax payment for the balance due with the filing of Hawaii Tax Form N-11, N-13, or N-15.

Send Form N-101A to the following address:
Hawaii Department of Taxation, PO Box 1530, Honolulu, Hawaii 96806-1530

Hawaii Department of Taxation website.

File your personal income tax extension online.

Idaho

The state of Idaho will grant you an automatic six-month tax extension if you cannot file your Idaho tax return by the filing deadline (April 15, 2013). Note that your state tax return must be filed by Oct. 15, 2013 in order to qualify for the automatic extension.

Remember that an extension of time to file does not extend the amount of time you have to pay your state income tax. You are required to pay at least 80 percent of your current year’s state income tax liability (or 100 percent of the income tax reported on last year’s state return, if one was filed) to avoid penalties or interest charges.

To get a state tax extension and avoid incurring late fees, file Idaho Tax Form 51 (Estimated Payment of Idaho Individual Income Tax) with the Idaho State Tax Commission. Use this form only if you need to make a tax payment.

Mail Form 51 with payment to:
Idaho State Tax Commission, PO Box 83784, Boise, ID 83707-3784

Idaho State Tax Commission website.

File your personal income tax extension online.

Illinois

Illinois state tax returns are due by April 15, 2013 (for calendar year filers). If you cannot meet this filing deadline, the Illinois Department of Revenue will grant you an automatic six-month extension of time to file. A tax extension extends your filing due date to Oct. 15, 2013.

If you have obtained a federal tax extension, you will automatically get an Illinois tax extension as well. Therefore, you do not need to submit a separate Illinois application form in order to receive a state tax extension.

Keep in mind that this is an extension of time to file, not an extension of time to pay the income tax due. You are still required to pay any tax you owe by the original filing deadline (April 15) to avoid incurring penalties and interest charges. If you owe state income tax, you must submit Illinois Tax Form IL-505-I (Automatic Extension Payment for Individuals Filing Form IL-1040) with your payment by April 15, 2013. Remember, this form should only be used if you are making a state tax payment by paper check or money order (electronic payments can be made online).

Mail Form IL-505-I, with payment, to:
Illinois Department of Revenue, PO Box 19005, Springfield, Illinois 62794-9005

Illinois Department of Revenue website.

File your personal income tax extension online.

Indiana

Last year's Indiana state tax returns are due by April 15, 2013. If you cannot file your return by this due date, the Indiana Department of Revenue will grant you an extension of time to file. If you have been approved for a federal tax extension with the IRS, you will automatically get a extension with the state of Indiana. A valid federal extension (IRS Tax Form 4868) extends your Indiana filing deadline to Nov. 15, 2013.

Remember that a tax extension only extends the time you have to file, and any tax you owe for the year is still due by the original filing deadline (April 15). If you owe state income tax, you should submit your payment with Indiana Tax Form IT-9 (Application for Extension of Time to File) to the Indiana Department of Revenue by April 15 to get a state tax extension.  Note that at least 90 of your anticipated tax must be paid in order to avoid penalties and late fees. Form IT-9 on its own (without a Federal tax extension) extends your Indiana filing deadline two months to June 17, 2013 (versus seven months with Form 4868).

If you do not owe state income tax and you want to get an Illinois tax extension, you must file Form IT-9 if you expect to owe zero tax when filing your state return or if you are due a state tax refund. You also need to obtain a state tax extension if you are required to file a state return (i.e., your income is greater than your exemptions) but cannot meet the April 15 deadline.

Mail Form IT-9 (with any payment) to:
Indiana Department of Revenue, PO Box 6117, Indianapolis, Indiana 46206-6117

Indiana Department of Revenue website.

File your personal income tax extension online.

Iowa

Iowa state tax returns are due by April 30, 2013. If you need more time to file your return, you must pay 90 percent of your total state tax liability by the original filing due date (April 30) and the Iowa Department of Revenue will grant you an automatic six-month extension, moving your filing deadline to Oct. 31, 2013. There is no separate tax extension application/form for the state of Iowa.

You can make a state tax payment online or by using Iowa Tax Form IA-1040V (Individual Income Tax Payment Voucher). To avoid late fees and interest charges, make sure you pay at least 90 percent of your income tax liability on time.

Mail Form IA-1040V (with check or money order) to:
Iowa Department of Revenue, Iowa Income Tax - Document Processing, PO Box 9187, Des Moines, Iowa 50306-9187

Iowa Department of Revenue website.

File your personal income tax extension online.

Kansas

Kansas income tax returns are due by April 15, 2012 (for calendar year filers). If you cannot complete your state return by that due date, you can get an extension of time to file from the Kansas Department of Revenue. A tax extension means you will have an extra six months to file your state tax return (until Oct. 15, 2013).

The state of Kansas does not have its own separate tax extension request form. If you have obtained a valid federal tax extension (IRS Tax Form 4868), the Kansas Department of Revenue will automatically grant you an extension for your state tax return. In this case, you do not need to file anything with Kansas unless you owe state income tax. To pay your state tax liability, file Kansas Tax Form K-40V (Kansas Individual Income Tax Payment Voucher) by the original filing deadline.

If you do not have a Federal tax extension and you want to get a state extension, you do not need to file a request with Kansas unless you owe state income tax. Use Form K-40V to make your tax extension payment. Additionally, keep in mind that if you are due a Kansas tax refund, you do not need to file anything to get a state tax extension.

Remember that an extension of time to file does not extend the time you have to pay any income tax due. You must make a payment for the full amount of your state tax liability to avoid penalties and interest charges.

Mail Form K-40V with payment to:
Kansas Income Tax, Kansas Department of Revenue, 915 SW Harrison Street, Topeka, Kansas 66699-1000

Kansas Department of Revenue website.

File your personal income tax extension online.

Kentucky

The filing due date for Kentucky income tax returns is April 15, 2013. The Kentucky Department of Revenue will automatically grant you a six-month state tax extension if you cannot meet the filing deadline and you have properly requested a federal tax extension (IRS Tax Form 4868). Simply attach a copy of Form 4868 to your Kentucky tax return when you file.

If you have not received a federal tax extension, you can request a state tax extension using Kentucky Tax Form 40A102 (Application for Extension of Time to File Individual, General Partnership, and Fiduciary Income Tax Returns for Kentucky). You must include payment for any state income tax that you owe, and submit Form 40A102 by the original filing due date (April 15) to avoid penalties and interest charges. Also make sure to attach a copy of your Kentucky extension application to your state tax return when filed.

Taxpayers who have obtained a valid federal extension (and do not need to request a separate Kentucky extension) should only use Form 40A102 if they need to make a payment because they owe state income tax.

The Kentucky Department of Revenue will only contact you if your extension request is denied. Be sure to keep a copy of your extension application form for your own records.

Mail Form 40A102 with payment to:
Kentucky Department of Revenue, PO Box 1190, Frankfort, Kentucky 40602-1190

Kentucky Department of Revenue website.

File your personal income tax extension online.

Louisiana

Last year's Louisiana income tax returns are due by May 15, 2013. If you cannot file on time, the state of Louisiana may grant you a six-month extension of time to file your return. Tax extensions can be requested online with the Louisiana Department of Revenue — and requests must be made by the original filing deadline (May 15).

Remember that a tax extension only extends the time you have to file your return, and any tax due must still be paid by the original filing due date. Payments for Louisiana income tax must be submitted by May 15 to avoid penalties and interest charges.

You can make a state tax payment with Louisiana Tax Form R-2868 (Application for Extension of Time to File). This form should only be used by taxpayers who have filed their extension request electronically (online) and are not required to make payments via Electronic Funds Transfer (EFT).

It is important to note that Form R-2868 a voucher — it is not an application to request a state tax extension. If you only file Form R-2868 (with payment) you will not get an extension. You must submit a tax extension request online with the Louisiana Department of Revenue in order to get a filing extension.

Mail Form R-4868 with payment to:
Louisiana Department of Revenue, PO Box 751, Baton Rouge, Louisiana 70821-0751

Louisiana Department of Revenue website.

File your personal income tax extension online.

Maine

Maine income tax returns are due by April 16, 2013. If you cannot meet the filing deadline, the state of Maine may grant you an automatic six-month tax extension (moving your deadline to Oct. 16, 2013). Note that you must file your state tax return within the six-month period in order for the tax extension to be valid and effective.

A tax extension only extends the time you have to file your return, not the time you have to pay the tax that you owe. Make sure to pay at least 90 percent of your state tax liability by the original filing deadline (April 16) to avoid penalties and interest charges. State tax payments can be made using Maine Tax Form 1040EXT-ME (Extension Payment Voucher for Individual Income Tax).

Mail Form 1040EXT-ME with payment to:
Maine Revenue Services, PO Box 9101, Augusta, Maine 04332-9101

Maine Revenue Services website.

File your personal income tax extension online.

Maryland

Maryland income tax returns are due by April 15, 2013. If you cannot file your return (Form 502, 503, 505, or 515) on time, the state of Maryland will grant you an automatic six-month extension as long as you have a valid federal tax extension (IRS Tax Form 4868) and you owe zero income tax to Maryland. A state tax extension will extend your filing deadline to Oct. 15, 2013.

If you want a state tax extension and you owe Maryland income tax, use Maryland Tax Form 502E (Maryland Application for Extension to File Personal Income Tax Return) to pay your state tax liability. Make sure your tax payment is submitted by the original filing deadline (April 15) to avoid penalties and interest charges.

Note that Form 502E should only be filed if you need to make a Maryland tax payment or if you did not request a Federal tax extension. Tax extension requests and tax payments can also be made online with the Comptroller of Maryland.

Mail Form 502E to:
Comptroller of Maryland Revenue Administration Division, 110 Carroll Street, Annapolis, Maryland 21411-0001

Comptroller of Maryland Taxes website.

File your personal income tax extension online.

Massachusetts

Massachusetts income tax returns are due by April 16, 2013. If you cannot file your return on time, you can apply for a state tax extension from the Massachusetts Department of Revenue. Keep in mind that a tax extension will only extend the time you have to file, not the time you have to pay. Remember, 80 percent of your state income tax liability must be paid by the original filing deadline (April 16) to avoid penalties and interest charges.

Use Massachusetts Tax Form M-4868 (Application for Automatic Six-Month Extension of Time to File Massachusetts Income Tax Return) to request a six-month tax extension. Don’t forget to include payment for any tax that you owe and submit Form M-4868 by the original filing due date. Note that certain taxpayers may be required to make their state extension request online with the Massachusetts Department of Revenue (based on the amount of tax due).

If you obtained a federal tax extension (IRS Tax Form 4868), the state of Massachusetts will automatically grant you a state tax extension as well. In this case, individuals who owe state income tax should send payment with a copy of their federal extension form to the same address below.

Mail Form M-4868 (with payment) to:
Massachusetts Department of Revenue, PO Box 7070, Boston, Massachusetts 02204

Massachusetts Department of Revenue website.

File your personal income tax extension online.

Michigan

Michigan income tax returns are due by April 15, 2013. If you cannot file your return on time and you owe state income tax, you can request a tax extension using Michigan Tax Form 4 (Application for Extension of Time to File Michigan Tax Returns). Your extension application must be submitted with payment by the original filing deadline of your tax return (April 15) to avoid incurring penalties and interest charges. If you do not have a federal tax extension, the Michigan Department of Treasury will grant you a 180-day state tax extension (for individual income tax and composite returns).

Taxpayers who have obtained a valid Federal extension (IRS Tax Form 4868) can submit a copy of their federal extension application with their Michigan tax payment, instead of filling out a separate Form 4. If you get a Federal tax extension, the filing deadline for your Michigan tax return will be extended to the same date as your new Federal deadline — for 2012 tax returns, a federal extension gives you 6 more months to file, extending your filing due date to Oct. 15, 2013.

Remember that an extension of time to file is not an extension of time to pay. If you owe Michigan income tax, you should include payment for your state tax liability with Form 4. Do not use Form 4 if you are not making a tax payment or if you are expecting a state tax refund.

Mail Form 4 with payment to the following address:
Michigan Department of Treasury, PO Box 30774, Lansing, Michigan 48909-8274

Michigan Department of Treasury website.

File your personal income tax extension online.

Minnesota

Minnesota income tax returns are due by April 15, 2013 (for calendar year taxpayers). If you cannot meet the April deadline, the state of Minnesota will grant you a six-month extension of time to file as long as you pay your state income tax by the original filing due date (April 15). A Minnesota tax extension means you will have until Oct. 15, 2013 to file your state tax return.

Use Minnesota Tax Form M13 (Income Tax Extension Payment) to pay your state tax liability, if you have any. Make sure you include payment with Form M13 and file it by April 15. Note that at least 90 percent of your Minnesota tax liability must be paid in order to avoid penalties and interest charges.

Mail Form M13 to the following address:
Minnesota Revenue, P.O. Box 64058, St. Paul, Minnesota 55164-0058

Minnesota Department of Revenue website.

File your personal income tax extension online.

Mississippi

Mississippi tax returns are due before or on April 15, 2013 (for calendar year filers). If you need more time to file, you should request a state tax extension by the original filing due date (April 15). The state of Mississippi will grant you a tax extension which gives you the same extra time that is allowed by your federal tax extension — six months for most individuals — as long as you do not have any state income tax due (or if you are expecting a state tax refund).

If you owe Mississippi income tax and you need more time to file your state return, you must make a payment for the entire amount owed using Mississippi Tax Form 80-106 (Individual/Fiduciary Income Tax Payment Voucher). This form can be used to make tax extension payments for Mississippi Forms 80-105, 80-205, 80-110, and 81-110.

Remember that a tax extension does not extend the time you are given to pay your state tax liability. You must submit Form 80-106 with full payment by the original filing deadline (April 15th) to avoid penalties and interest charges.

Mail Form 80-106 with payment to the following address:
Department of Revenue, P.O. Box 23075, Jackson, Mississippi 39225-3075

Mississippi Department of Revenue website.

File your personal income tax extension online.

Missouri

Missouri income tax returns are due by April 15, 2013 (for calendar year filers). The state of Missouri will grant you an automatic six-month tax extension if you need more time to file, extending your filing due date to Oct. 15, 2013.

You do not need to file a state tax extension request if you do not expect to have any additional state income tax due or if you expect to get a state tax refund. If you have a valid federal tax extension (and you owe zero tax or anticipate a refund) the Missouri Department of Revenue will automatically grant you a corresponding state tax extension. If you did not get a federal extension, you can request a Missouri extension using Tax Form MO-60 (see below).

On the other hand, if you want to request a Missouri tax extension and you expect to owe state income tax, you should file Missouri Tax Form MO-60 (Application for Extension of Time to File). Make sure to submit Form MO-60 with your tax payment by the original filing deadline (April 15) to avoid incurring penalties and interest charges.

Mail Form MO-60 to the following address:
Missouri Department of Revenue, PO Box 3400. Jefferson City, Missouri 65105-3400

Missouri Department of Revenue website.

File your personal income tax extension online.

Montana

Montana income tax returns are due by April 15, 2013. Starting tax year 2012, a taxpayer who owes $200 or less in state income tax will get an automatic six-month tax extension. This tax extension extends the amount of time you have to file and pay Montana income tax. It is important to remember that your state tax must be paid and your return must be filed by the new extended deadline (Oct. 15, 2013 for most individuals) in order to avoid penalties and interest charges.

The state of Montana will also grant an automatic six-month filing extension if you are a first-time filer. Note that you do not need to request a federal tax extension in order to get a Montana tax extension.

If you owe state income tax, you can use Montana Tax Form EXT-12 (Extension Payment Worksheet & Individual Income Tax Payment Voucher) to submit your payment. Taxpayers can also go online to make an electronic extension payment on the Montana Department of Revenue website.

Mail Form EXT-12 to the following address:
Montana Department of Revenue, PO Box 6309, Helena, Montana 59604-6309

Montana Department of Revenue website.

File your personal income tax extension online.

Nebraska

Nebraska income tax returns are due by April 15, 2013. If you need more time to file, the state of Nebraska will grant you an automatic six-month tax extension if you have already received a federal tax extension. This will extend your filing due date to Oct. 15, 2013.

You are only required to file a separate Nebraska tax extension application if you have not requested a federal tax extension, or if you owe state income tax and need to make a payment. Use Nebraska Tax Form 4868N (Nebraska Application for Automatic Extension of Time to File a Nebraska Individual Income Tax Return) to apply for a state tax extension and/or to pay your state tax liability.

Keep in mind, a tax extension only extends the time you have to file your return, and any tax due must be paid by the original filing deadline (April 15) to avoid penalties and interest charges. The Nebraska Department of Revenue will only notify you if your state tax extension request is denied.

Mail Form 4868N to the following address:
Nebraska Department of Revenue, PO Box 94818, Lincoln, Nebraska 68509-4818

Nebraska Department of Revenue website.

File your personal income tax extension online.

Nevada

The state of Nevada does not impose a personal income tax. Therefore, you do not have to request a state tax extension.

Nevada Department of Taxation website.

File your personal income tax extension online.

New Hampshire

The state of New Hampshire does not impose a personal income tax, but it does have a tax on dividends and interest. New Hampshire’s Dividends and Interest Tax Return (Form DP-10) is due by April 15, 2013. If you cannot file by this deadline, you may obtain a tax extension from the New Hampshire Department of Revenue Administration.

You do not have to submit a New Hampshire tax extension application (or even a copy of your Federal tax extension request, IRS Tax Form 4868) in order to receive an automatic seven-month state tax extension as long as you have paid 100 percent of your New Hampshire tax liability by April 15.  The New Hampshire tax extension means you will have until Nov. 15, 2013 to file your dividends and interest return.

If you have not requested a Federal tax extension and/or you need to make a state tax payment, use New Hampshire Tax Form DP-59-A (Payment Form and Application for 7-Month Extension of Time to File Interest and Dividends Tax Return).  Remember that a tax extension does not extend the time you have to pay your 2012 state tax liability, which must be paid in full by the original filing deadline (April 15) to avoid penalties and interest charges.

Mail Form DP-59-A to the following address:
NH DRA, PO Box 1201, Concord, New Hampshire 03302-1201

New Hampshire Department of Revenue Administration website.

File your personal income tax extension online.

New Jersey

New Jersey income tax returns are due by April 15, 2013 (for calendar year filers). If you cannot file by the due date, you can request a state tax extension. Note that a tax extension only extends the time you have to file — there is no extension for time to pay tax owed. Make sure to pay at least 80 percent of your New Jersey income tax by the original filing deadline of your return (April 15) to avoid incurring penalties and interest charges.

If you filed a federal tax extension (IRS Tax Form 4868) and you do not owe state income tax, you will receive an automatic six-month tax extension. If you have a federal extension and you do owe income tax to New Jersey, use New Jersey Tax Form NJ-630 (Application for Extension of Time to File New Jersey Gross Income Tax Return) to make your tax payment. Remember to enclose a copy of your federal tax extension form with your New Jersey tax return when filed.

If you did not request a Federal extension, you can use Form NJ-630 to apply for a state tax extension and/or to make a tax payment (to satisfy the 80 percent requirement). The New Jersey Division of Taxation will only notify you if your state extension request has been denied.

Mail Form NJ-630 to the following address:
State of New Jersey, Division of Taxation, Revenue Processing Center, PO Box 282, Trenton, New Jersey 08646-0282

New Jersey Division of Taxation website.

File your personal income tax extension online.

New Mexico

New Mexico income tax returns are due by April 15, 2013. In order to obtain a state tax extension, you must file an application of time to file with the New Mexico Taxation and Revenue Department by the original due date. The state of New Mexico acknowledges the Federal tax extension (IRS Tax Form 4868). Therefore, if you have a valid federal tax extension — and you file/pay your state tax return by the new extended deadline set forth by the IRS (Oct. 15, 2013) — you do not need to submit a separate New Mexico extension application. The New Mexico Tax Form RPD-41096 (Application for Extension of Time to File) is used to request a state tax extension.

Fill out this form and mail it to the following address:
Taxation and Revenue Department, PO Box 630, Santa Fe, New Mexico 87504-0630

If you are making a tax payment with your extension request, you will also need to submit New Mexico Tax Form PIT-EXT (Personal Income Tax Extension Payment Voucher).

This voucher should be mailed to the following address:
New Mexico Taxation and Revenue Department, PO Box 8390, Santa Fe, New Mexico 87504-8390

New Mexico Taxation and Revenue Department website.

File your personal income tax extension online.

New York

2012 New York state income tax returns are due by April 15, 2013 (for calendar year taxpayers). You must also pay state tax liability due by this deadline to avoid incurring penalties or interest charges.

If you cannot file your state tax return on time, you may request an automatic 6-month extension of time to file — however, there is no extension of time to pay. You can apply for a state tax extension online or by using New York Tax Form IT-370 (Application for Automatic Six-Month Extension of Time to File for Individual).

Mail Form IT-370 with payment to:
Extension Request, PO Box 4125, Binghamton, New York 13902-4125

Mail Form IT-370 without payment to:
Extension Request–NR, PO Box 4126, Binghamton, New York 13902-4126

New York State Department of Taxation and Finance website.

File your personal income tax extension online.

North Carolina

North Carolina individual income tax returns are due by April 15, 2013. If you cannot assemble your return by that due date, you can request a tax extension from the North Carolina Department of Revenue. It is recommended that you apply for an extension if you cannot meet the April 15th deadline — even if you expect a tax refund.

To receive an automatic 6-month extension for filing your state income tax return (Form D-400), use North Carolina Tax Form D-410 (Application for Extension for Filing Individual Income Tax Return). Make sure to submit Form D-410 by the original due date of your return (April 15th), along with payment any state income tax that you owe. You must pay at least 90% of your North Carolina income tax liability to avoid incurring penalties and interest charges.

Note that even if you do not expect to owe any additional state income tax, you are still required to file Form D-410 if you want to get a tax extension.

Mail Form D-410 (with or without payment) to the following address:
N.C. Department of Revenue, PO Box 25000, Raleigh, North Carolina 27640-0635

North Carolina Department of Revenue website.

File your personal income tax extension online.

North Dakota

2012 North Dakota income tax returns are due by April 15, 2013 (for calendar year filers). If you cannot meet the filing deadline, you can get a state tax extension by applying for a Federal tax extension (IRS Tax Form 4868) or by requesting a North Dakota extension (see below). Keep in mind that a tax extension does not give you more time to pay your tax liability, and any state income tax that you owe must still be paid by the original due date of your return (April 15th) to avoid penalties and interest charges.

If you have received a Federal tax extension, the North Dakota Tax Commissioner will automatically grant you a state extension. Therefore, you do not have to file a separate state tax extension application. If you need to make a state tax payment, you can go online or use North Dakota Tax Form ND-1EXT (Individual Extension Payment Voucher).

Mail Form ND-1EXT by April 15th to the following address:
Office of State Tax Commissioner, PO Box 5622, Bismarck, North Dakota 58506-5622

If you did not get a Federal extension but you want to request an extension for your state return, you can use North Dakota Tax Form 101 (Application for Extension of Time to File a North Dakota Tax Return). Do not include any payment with Form 101. If you need to make a state tax payment, you can go online or use Form ND-1EXT.

Mail Form 101 (with no payment) to the following address:
Office of State Tax Commissioner, 600 E. Boulevard Ave., Dept. 127, Bismarck, North Dakota 58505-0599

North Dakota Office of State Tax Commissioner website.

File your personal income tax extension online.

Ohio

For tax year 2012, Ohio income tax returns are due by April 15, 2013 (for calendar year filers). If you need more time to file your return, you can request a state tax extension — but first you must qualify for a Federal tax extension (IRS Tax Form 4868).

The state of Ohio does not have its own tax extension application form, but it does recognize Federal tax extensions. Make sure to include a copy of your Form 4868 with your Ohio tax return when you file.

Remember that a tax extension does not mean you get an extension of time to pay. Any state income tax owed must still be paid by the original due date of your return (typically April 15th) or else penalties and interest charges will accrue.

You can make a state tax payment using Ohio Tax Form IT-40P (Income Tax Payment Voucher). Note that this voucher should only be used separately and is not meant to be sent with your tax return.

Mail Form IT-40P with payment to the following address:
Ohio Department of Taxation, PO Box 182131, Columbus, Ohio 43218-2131

Ohio Department of Taxation website.

File your personal income tax extension online.

Oklahoma

For most taxpayers, 2012 Oklahoma income tax returns are due by April 15, 2013. The state of Oklahoma will grant you an automatic tax extension if you were approved for a Federal tax extension (IRS Tax Form 4868). Simply include a copy of your valid Federal extension when you file your state income tax return.

Remember that an extension of time to file is not an extension of time to pay. Any state income tax that you owe must still be paid by the original due date of your return (April 15th) in order to avoid penalties and interest charges.

If you did not request a Federal tax extension, or you need to make an Oklahoma tax payment, use Oklahoma Tax Form 504 (Application for Extension of Time to File an Oklahoma Income Tax Return).

Mail Form 504 (with payment, if applicable) to the following address:
Oklahoma Tax Commission, Income Tax, PO Box 26890, Oklahoma City, Oklahoma 73126-0890

Oklahoma Tax Commission website.

File your personal income tax extension online.

Oregon

2012 Oregon income tax returns are due by April 15, 2013. If you need more time to file, the state of Oregon will grant you a six-month tax extension. Remember that this is not an extension of time to pay, and any state income tax due must still be paid by the original filing deadline (April 15th).

If you have a valid Federal tax extension (IRS Tax Form 4868), it will be recognized by the Oregon Department of Revenue and you do not need to file a separate state tax extension request. However, if you need to make a state tax payment, or you did not request a Federal extension, you will need to complete Oregon Tax Form 40-EXT (Application for Automatic Extension of Time to File Oregon Individual Income Tax Return).

Form 40-EXT must be filed by April 15th in order to avoid penalties and interest charges. Remember that you should only use Form 40-EXT if you do not have a Federal tax extension and/or you owe Oregon tax.

Mail Form 40-EXT (with payment, if applicable) to the following address:
Extension Clerk, Oregon Department of Revenue, PO Box 14950, Salem, Oregon 97309-0950

Oregon Department of Revenue website.

File your personal income tax extension online.

Pennsylvania

2012 Pennsylvania income tax returns are due by April 15, 2013 (for calendar year filers). If you have a valid Federal tax extension (IRS Tax Form 4868), the Pennsylvania Department of Revenue will grant you an equivalent automatic six-month state tax extension.

If you did not apply for a Federal tax extension (or your Federal extension request was denied), you can apply for a separate Pennsylvania extension using Pennsylvania Tax Form REV-276 (Application for Extension of Time to File). If you owe state income tax, you must submit Form REV-276 with your payment. Make sure to request an extension and/or pay your state income tax by the original filing deadline of your return (generally April 15th) to avoid incurring penalties or interest charges.

Note that the Pennsylvania Department of Revenue will only contact you if your state extension request has been denied.

Mail Form REV-276 (with payment, if applicable) to the following address:
PA Department of Revenue, Bureau of Individual Taxes, PO Box 280504, Harrisburg, Pennsylvania 17128-0504

Pennsylvania Department of Revenue website.

File your personal income tax extension online.

Rhode Island

2012 Rhode Island income tax returns are due by April 15, 2013. If you need more time to file, the Rhode Island Division of Taxation will grant you an automatic six-month tax extension. Remember that a tax extension does not extend the time you have to pay your state income tax, which must still be paid by the original due date of your return (typically April 15th) to avoid penalties and interest charges.

If you have received a Federal tax extension (IRS Tax Form 4868) and owe zero state income tax, you do not need to file a separate Rhode Island extension request. In this case, the state of Rhode Island will honor your Federal tax extension and there is nothing extra you need to do. Simply attach a copy of your Form 4868 to your state tax return when you file.

If you do not have a valid Federal tax extension and/or you need to make a payment for Rhode Island income tax, use Rhode Island Tax Form RI-4868 (Rhode Island Application for Automatic Extension of Time to File a Rhode Island Individual Income Tax Return). This form must be submitted by the original filing deadline of your state income tax return (April 15th).

Mail Form RI-4868 (with payment, if applicable) to the following address:
Rhode Island Division of Taxation, Dept#87, PO Box 9703, Providence, Rhode Island 02940-9703.

Rhode Island Division of Taxation website.

File your personal income tax extension online.

South Carolina

For tax year 2012, South Carolina income tax returns are due by April 15, 2013 (for most taxpayers). If you cannot meet this deadline, you can request a six-month tax extension from the South Carolina Department of Revenue. Note that you must submit your extension request by the original filing due date of your return (April 15th).

If you owe zero state income tax and you have a valid Federal tax extension (IRS Tax Form 4868), the state of South Carolina will automatically grant you a state tax extension. In this case, you do not need to file a separate state extension request or send in a copy of your Federal extension form.

If you owe 2012 state income tax and/or you did not receive a Federal tax extension, use South Carolina Tax Form SC4868 (Request for Extension of Time to File South Carolina Individual Income Tax Return). Remember that a tax extension does not extend the time you have to pay your income tax due. Make sure to submit Form SC4868 by April 15th in order to avoid penalties and interest charges.

Mail Form SC4868 (with payment, if applicable) to the following address:
SC Department of Revenue, Income Tax, Columbia, South Carolina 29214-0013

South Carolina Department of Revenue website.

File your personal income tax extension online.

South Dakota

The state of South Dakota does not impose a personal income tax. Therefore, you do not have to request a state tax extension.

South Dakota Department of Revenue website.

File your personal income tax extension online.

Tennessee

The state of Tennessee does not have a personal income tax, but it does impose a tax on interest and dividends. If your taxable interest and dividend income exceeds $1,250 (or $2,500 if married filing jointly) then you are required to file a state tax return. 2012 Tennessee tax returns are due by April 15, 2013.

If you cannot file your state return on time, the Tennessee Department of Revenue will grant you a six-month tax extension. For Tennessee, this includes an extension of time to file your state tax return and to pay your state tax due. To receive a state extension, you must either have a valid Federal tax extension (IRS Tax Form 4868) or you can complete Tennessee Tax Form INC-251 (Application for Extension of Time to File Individual Income Tax Return).

Make sure to include a copy of your Federal extension application or Form INC-251 with your return. And remember to file your tax return by the extended due date (October 15th) to avoid incurring penalties and interest charges.

Mail Form INC-251 to the following address:
Tennessee Department of Revenue, Andrew Jackson State Office Building, 500 Deaderick Street, Nashville, Tennessee 37242

Tennessee Department of Revenue website.

File your personal income tax extension online.

Texas

The state of Texas does not impose a personal income tax. Therefore, you do not have to request a state tax extension.

Texas Comptroller of Public Accounts website.

File your personal income tax extension online.

Utah

2012 Utah income tax returns are due by April 15, 2013 (for taxpayers who file on a calendar year basis). If you need more time to file your return, you can get an automatic six-month extension from the Utah State Tax Commission. However, you cannot get an extension of time to pay your income taxes, which must be paid by the original filing due date (April 15th) to avoid penalties and interest charges.

The state of Utah does not have its own tax extension application form. In order to get an extension, you must meet one of the following requirements (referred to as “prepayments” by the Utah State Tax Commission):

  • Pay 90% of your 2012 Utah income tax due; or
  • Pay 100% of your 2011 Utah income tax liability

Remember that you must satisfy one of the above requirements by the original filing deadline (typically April 15th) to receive an automatic tax extension. An extension means you will have until October 15, 2013 to file your income tax return.

If you need to make an income tax payment for 2012, use Utah Tax Form TC-546 (Individual Income Tax Prepayment Coupon). Do not use this form is your state income tax liability is zero or if you are expecting a state tax refund.

Mail Form TC-546 with payment to the following address:
Income Tax Prepayment, Utah State Tax Commission, 210 N 1950 W, Salt Lake City, Utah 84134-0266

Utah State Tax Commission website.

File your personal income tax extension online.

Vermont

The due date for 2012 Vermont income tax returns is April 15, 2013. If you need more time to file your return, you can get a six-month tax extension from the Vermont Department of Taxes. A tax extension will extend your filing deadline to October 15, 2013 — but it does not extend the time you have to pay your income taxes. Any state income tax that you owe must still be paid by the original filing due date (April 15th) or penalties and interest charges will apply.

To request a state tax extension, use Vermont Tax Form IN-151 (Application for Extension of Time to File Form IN-111 VT Individual Income Tax Return). Make sure this form is submitted by the original filing deadline of your return (April 15th).

Mail Form IN-151 to the following address:
VT Department of Taxes, PO Box 1779, Montpelier, Vermont 05601-1779

Vermont Department of Taxes website.

File your personal income tax extension online.

Virginia

2012 Virginia income tax returns are due by May 1, 2013 (for calendar year filers). The state of Virginia will grant you an automatic six-month tax extension if you need more time to file your return, giving you until November 1, 2013 to file. Note that this is an extension of time to file, not to pay, and any state income tax due must still be paid by the original filing deadline (May 1st) to avoid penalties and interest charges.

Virginia’s tax extension is automatic, so you do not have to submit a state application. However, you are required to pay at least 90% of your 2012 state income tax by the original due date (May 1st). You can pay your state tax bill online with the Virginia Department of Taxation, or you can use Virginia Tax Form 760IP (Virginia Automatic Extension Payment Voucher for Individuals) to make a tax payment by check or money order.

Send the Form 760IP with payment to the following address:
Department of Taxation, PO Box 760, Richmond, Virginia 23218-0760

Virginia Department of Taxation website.

File your personal income tax extension online.

Washington

The state of Washington does not impose a personal income tax. Therefore, you do not have to request a state tax extension.

Washington (State) Department of Revenue website.

File your personal income tax extension online.

West Virginia

The deadline for filing 2012 West Virginia personal income tax returns is April 15, 2013. The West Virginia State Tax Department will grant you a six-month tax extension if you need more time to file your return. Remember than a tax extension does not extend the time you have to pay your state income tax, which must still be paid by the original filing deadline (April 15th) to avoid penalties and interest charges.

If you receive a Federal tax extension (IRS Tax Form 4868), the state of West Virginia will automatically grant you a corresponding state tax extension. If you do not have a valid Federal tax extension and/or you expect to owe state income tax, use West Virginia Tax Schedule L (Application for Extension of Time to File).

Make sure to submit Schedule L by the original filing due date (April 15th). A tax extension will extend your filing deadline to October 15, 2013.

Mail Schedule L (with payment, if applicable) to the following address:
West Virginia State Tax Department, Tax Account Administration Division, PO Box 2585, Charleston, West Virginia 25329-2585

West Virginia State Tax Department website.

File your personal income tax extension online.

Wisconsin

2012 Wisconsin income tax returns are due by April 15, 2013. If you cannot file your return by that deadline, you can get a tax extension. Note that a tax extension only extends the amount of time to have to file, not the time you have to pay. Any income tax that you owe must still be paid by the original filing due date (April 15th) to avoid penalties and interest charges.

If you have obtained a Federal tax extension (IRS Tax Form 4868), the state of Wisconsin will automatically grant you a corresponding six-month tax extension for your state return. You do not need to submit a separate state tax extension request. When you do file your Wisconsin tax return, make sure to enclose either a copy of your Federal extension application or a statement indicating the Federal extension provision that you want applied to your Wisconsin return.

If you owe state income tax, you can use Wisconsin Tax Form 1-ES (Estimated Income Tax Payment Voucher) to make your payment. Remember this must be submitted by the original filing deadline (April 15th) to be considered on-time.

Mail Form 1-ES with payment to the following address:
Wisconsin Department of Revenue, PO Box 930208, Milwaukee, Wisconsin 53293-0208

Wisconsin Department of Revenue website.

File your personal income tax extension online.

Wyoming

The state of Wyoming does not impose a personal income tax. Therefore, you do not have to request a state tax extension.

Wyoming Department of Revenue website.

File your personal income tax extension online.