How to file for a state income tax extension

Client figuring out how to file for a state extension

Please note, E-file.com provides software to prepare federal tax extensions. However, we do not provide software for state/local tax extensions. With every purchase of our extension software we include free software to prepare and file a tax return once the taxpayer is ready to file. 

Most states, which require taxpayers to file an income tax return, use the federal deadline of April 15th (unless the 15th falls on a weekend or a holiday.) If your state requires that you file a return and you believe you will not be able to complete your return by the deadline, you may be able to file a request for an extension.

In order to request an extension of your federal taxes, a Form 4868 must be completed before the tax deadline. E-file.com offers you the ability to file the Form 4868 (federal tax extension) electronically at https://www.e-file.com/filing-extension.php.

But what if you live in one of the 43 states that require an income tax return? Do you need to file an extension in that state as well? The answer to this depends on the state. For example, Utah and Iowa typically do not require that an additional extension form be filed with the state. Rather, as long as the taxpayer has paid their estimated tax liability (either through withholding or estimated payments), they will automatically receive an extension on their return.  Other states do require that a state form be filed with them prior to extending a taxpayer’s deadline. Then there are the seven states that do not have state income tax at all: South Dakota, Alaska, Texas, Nevada, Washington, Florida and Wyoming. The same is true for Puerto Rico and Guam.

If you live in a state that has an income tax it’s important to visit the State’s Departments of Revenue or Tax Commission office website and become familiar with your state’s requirements. 

 If you find that you must file an extension, you will follow similar steps to your federal tax extension.  For example, as with a federal request, you will need to estimate your state tax liability and should pay what you owe by the original tax due date. In most cases, the date will be the same as your federal taxes, but in some cases (see examples below) the dates are not exactly the same. 

The following is a list of 41 states and the District of Columbia (DC), the name of the tax collection department, the form required to file an extension and other relevant information.

State Tax Collection Dept.State Form Filing Deadline*/ Details
Alabama Department of Revenue (DOR)40V 
Arizona DOR204 
Arkansas Department of Finance and AdministrationAR1055 
California Franchise Tax Board3519 
Colorado Division of TaxationDR-01581 
Connecticut Department of Revenue ServicesCT-1040 EXT 
Delaware Division of Revenue1027 
District of Columbia Office of Tax and RevenueFR-127 
Georgia DORIT-303 
Hawaii Department of TaxationN-101AOct.22nd
Idaho Tax CommissionForm 51 
Illinois DORIL-5051 
Indiana DORIT-9June 15th or if nothing owed on Fed. Taxes, by Nov 15th
Iowa DOR  
Kansas DORK-40V 
Kentucky DOR404102 
Louisiana DORR-2868 
Maine Revenue Services1040EXT-ME 
Maryland Comptroller502E 
Massachusetts DORM4868 
Michigan Department of TreasuryForm 4 
Minnesota DORM13 
Mississippi Tax CommissionForm 80-180 
Missouri DORMO-60 
Montana DOREXT-11 
Nebraska DOR4868N 
New Hampshire DOR AdministrationDP-59-A 
New Jersey Division of TaxationNJ-630 
New Mexico Taxation and RevenueRPD-41096 
New York Department of Taxation and FinanceIT-370-V 
North Carolina DORD-410 
North Dakota State Tax CommissionerND-101 
Ohio Department of TaxationIT-40P 
Oklahoma Tax CommissionForm 504 
Oregon DOR40-EXT 
Pennsylvania DORREV-276 
Rhode Island Division of TaxationRI-4868  No R.I. Extension Form needs tobe filed if no tax payment is due.
South Carolina DORSC-4868 The S.C.D.O.R. will accept a copy of your Federal Form 4868 extension (in place of SC-4868), if no income tax is due.
Tennessee DORINC251AND a copy of your Federal Form 4868 extension application with the INC251
Utah Tax CommissionTC-546 
Vermont Department of TaxesN-151 
Virginia Department of TaxationForm 760IP Nov. 1st
West Virginia State Tax DepartmentSchedule L  
Wisconsin DORAttach Federal Form 4868 to Wisconsin Estimated Tax VoucherCopy of your Federal Form 4868 extension application

* Please note, if a deadline is not noted above, the state most likely uses the Federal Tax Extension filing deadline, Oct. 15th


It is extremely important that you understand any extension you receive provides additional time to file but not to pay any taxes that you may owe. Accordingly, if you don’t pay your estimated tax liability by the deadline you may receive a penalty and interest due from your state taxing authority.