Your State Tax Extension Rules, From Hawaii Through Maryland

By Elizabeth Rosen

NEW YORK (IRS.com) — 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. (For the first part of this list, covering Alabama through Florida, click here.)

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 get 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% of your properly estimated state tax liability is paid by April 20
  • 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 to satisfy the first condition above (requiring 100% 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). Note that your state tax return must be filed by Oct. 15 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% of your current year’s state income tax liability (or 100% 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 (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.

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 to get  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. 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

2012 Indiana state tax returns are due by April 15. 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.

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 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 (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 get 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. If you need more time to file your return, you must pay 90% 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. 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% 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 (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).

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. 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

Louisiana income tax returns are due by May 15. If you cannot file on time, the state of Louisiana may grant you a six-month extension 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.

It is important to note that Form R-2868 a voucher — 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 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. 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). Note that you must file your state tax return within the six-month period 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% 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. 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.

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.

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