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Frequently Asked Questions

About Tax Return Extensions

FileYourTaxes.com provides two methods of filing extensions. The first is eFiling to the Government service centers. The second is based on filled in forms or blank forms which are mailed in by the taxpayer to the service centers in the traditional manner.

In most cases, the extensions refer to extension to file tax and do not extend the time to pay the tax. When an extension is filed, based on the available information the best estimate of the tax liability should be made and compared to the amounts of tax withheld or paid for the tax year in question. If a balance due exists, this amount should be paid together with the extension to file.

Different tax agencies have differing filing requirements based on whether a balance due amount exits or not. The table below summarizes these requirements. An extension has to be filed for the case where an "X" exists.

The information provided is not comprehensive and complete and is general in nature. This information should not be relied on as the final determination or form of the each agency. You should consult with the tax agency for specific application of their rules to your case.  The last update: 10/2012.

The legend for the following table is as follows:

  • BAL: If a balance due amount is indicated in the extension, the extension must be filed.

  • NBL: If a NO balance due amount is indicated (refund or zero balance) in the extension, the extension must be filed.

  • EFI: The extension can be eFiled by FileYourtaxes.com

  • TIME: The extension due date is the same as the Federal if X, otherwise, the date shown.

  • FED: Federal extension will serve as a state extension also.

 

 

 

Agency

BAL

NBL

EFI

TIME

FED

IRS: 4868

X

X

X

-

-

 

 

 

 

 

 

State: Form

         

AL: 4868A

-

X

-

X

-

AR: AR1055

X

X

-

X

X

AZ: 204

X

X

-

X

X

CA: FTB 3519

X

-

-

X

-

CO: DR 0158-I

-

-

-

X

-

CT:

 

 

 

 

 

DC:

 

 

 

 

 

DE:1027

X

-

-

X

-

GA: IT-303

X

X

-

X

X

HI:

 

 

 

 

 

IA:

 

 

 

 

 

ID:

 

 

 

 

 

IL: IL-505-I

X

-

-

X

-

IN:

 

 

 

 

 

KS:

X

-

-

X

X

KY: 40A102

X

X

-

X

X

MD:

 

 

 

 

 

MI: 4

X

-

-

X

X

LA:

 

 

 

 

 

MA:

 

 

 

 

 

ME:

 

 

 

 

 

MO: MO-60

X

-

-

X

X

MS:

 

 

 

 

 

MT:

 

 

 

 

 

NC: D-410

X

X

-

X

-

ND:

 

 

 

 

 

NE:

 

 

 

 

 

NJ:

 

 

 

 

 

NM:

 

 

 

 

 

NY: IT-370*

X

X

-

X

X

OH: IT40-P

X

-

-

-

-

OK: 504

X

X

-

X

X

OR: 40-EXT

X

X

-

X

X

OR:

 

 

 

 

 

PA:

 

 

 

 

 

RI:

 

 

 

 

 

SC:

 

 

 

 

 

UT:

 

   

 

 

VA:

 

 

 

 

 

VT:

 

 

 

 

 

WI:

 X

 -

 -

 X

 X

WV:

 

 

 

 

 

*Special codes indicated on the return may also serve as an extension under certain circumstanses in NY when filed.

 

The extensions have to be filed no later than the normal due date of the return (usually April 15th for the individual returns, may vary with states). If extension is requested for additional time to file based an a previously filed extension, this latter extension, if fileable, must be filed prior to the expiration date of the previously filed extension.

The following extension to file forms are supported:

Internal Revenue Service - IRS
Form 4868
Application for Automatic Extension of Time to File U. S. Individual Income Tax Return
This form is available for virtually all tax payers to use to automatically obtain a four month extension to file their personal income taxes. The form is due on the due date of the personal income tax return, the fifteenth day of the fourth month following the month ending the tax year of the taxpayer. For most taxpayers, the tax year coincides with the calendar year. Therefore, the extension can not be filed later then April 15th. Of course if this day falls on a Saturday, Sunday or a holiday, then the filing date is normally extended to the next business day.

If you are a U. S. citizen or resident and were out of the country, you may automatically have two extra months, beyond the filing date mentioned above, to file your return. If this is the case, you may file this form for four extra months. "Out of the country" means either:

1. You live outside the United States and Puerto Rico and your main place of work is outside the United States and Puerto Rico, or
2. You are in military or naval service outside the United States and Puerto Rico.

If you qualify as being "out of the country," you will still be eligible for the extension even if you are physically present in the United States or Puerto Rico on the regular due date of the return.

The IRS Form 4868 also acts as a Gift and Generation-Skipping Transfer (GST) Tax extensions provided that there is no need for payment for Gift and GST taxes. If a payment is to accompany the extension request for Gift and GST taxes, the IRS Form 8892 must be filed.

The IRS Form 4868 may be filed for Joint Married filers as well as those filing their taxes individually. The form may be eFiled only through the tax due date . If eFiled, Automatic Funds Withdrawal-Direct Debit method for the payment of the balance due amount of the Personal Income tax liability is provided.

 

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Form 2350
Application for Extension of Time to File U. S. Income Tax Return
This form is a specialized extension form that serves the U. S. citizens and residents who living abroad who will ask for an extension of time to meet either the bona fide residence test or the physical presence test to qualify for the foreign earned income exclusion and/or the foreign housing exclusion or deduction. If it is more advantageous time-wise to file the Form 4868, it should be used.

Like the Form 4868, this extension request needs to be filed by the normal due date of the return and will accommodate GST, in the same way as explained for the Form 4868 above. It may be filed for Joint Married filers as well as those filing their taxes individually. A paper filing version of the form is also available for filing through the system.

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Arizona Department of Revenue
Form 204
Filing Extension
Arizona will accept your federal extension for the same period. Use this form to apply for an automatic four (4) month extension. Also use this form to apply for an additional two2) month extension. NOTE: If you have a federal extension, you do not need to request an Arizona extension. Remember, Form 204 must accompany any extension payment even if you have a federal extension.

This form can not be eFiled and is available only on paper form.

California Franchise Tax Board - FTB
Form 3519
Payment Voucher for Automatic Extension for Individuals
This voucher form is required if a balance due amount is to be sent to the FTB for the extension. If no additional amounts are owed or a refund is anticipated, FTB does not require the submission of a request, the taxpayer is automatically granted an extension of six months to file. The payment is to be submitted in the form of a paper check together with the voucher. The normal filing date is the same as the Federal return as outlined above.

This voucher can not be eFiled and is available only on paper form.

Colorado Department of Revenue
Form DR 158-I
Extension Payment Voucher for Colorado Individual Income Tax
If you can't file your Colorado tax return by April 17, 2007, you may file your Colorado return on or before October 16, 2007 without filing a written request for extension. However, to avoid late payment penalties, you must pay at least 90% of your tax liability by April 17 and the balance when you file by October 16.

This voucher can not be eFiled and is available only on paper form.

Delaware Division of Revenue
Form 1027
Application for Automatic Extension of Time to File a Delaware Individual Income Tax Return
File this application on or before April 30th, OR before the original due date of Form 200-01, 200-02, OR 200-03 EZ, if you are filing a fiscal year return. However, if the due date for filing your return falls on a Saturday, Sunday or legal holiday, substitute the next regular business day. This application is to be used by an individual to request an automatic five and half (5 ½) month extension of time to file Form 200-01, 200-02, or 200-03 EZ.

An extension of time to file may be filed on-line at www.state.de.us/revenue instead of filing the paper form. If you wish to file the form 1027 extension on-line and you owe tax, you must use a direct debit from your checking or savings account.

Georgia Department of Revenue
Form IT-303
Extension Request
Federal extension will be accepted as a Georgia extension if: (1) The return is received within the time as extended by the INTERNAL REVENUE SERVICE, and (2) A copy of the Federal extension(s) is attached to the return when filed. NOTE: There is no extension for payment of tax. Income tax or corporate net worth tax must be paid by the prescribed due date to avoid the assessment of late payment penalties and interest. If a payment is to be made, the payment must be submitted with Forms IT-560 or IT-560C, not with the extension form.

Illinois Department of Revenue
FormIL-505-I
Automatic Extension Payment
Illinois automatically grants all taxpayers a six-month extension of time to file Form IL-1040. For calendar year filers, the filing date is automatically extended to October 16. You are not required to file Form IL-505-I in order to obtain this automatic extension. However, you must pay any tentative tax due in order to avoid any late-payment penalty and interest on tax not paid by the original due date of your return. The purpose of Form IL-505-I, Automatic Extension Payment, is to provide taxpayers who are unable to file their Form IL-1040, Individual Income Tax Return, by the due date a means of calculating and remitting their tentative tax liability on or before the original due date of the return and to pay this liability.

This voucher can not be eFiled and is available only on paper form.

Kansas Department of Revenue
- - -
No Extension Form
If you are unable to complete your Kansas return by the filing deadline, you may request an extension of time to file. If you filed a form Form 4868 with the INTERNAL REVENUE SERVICE for an automatic extension to file, enclose a copy of this form with your completed Form K-40 to receive a four-month extension to file your Kansas return. Kansas does not have a separate extension form. If you are entitled to a refund, an extension is not required to file the return after the original due date. To pay a tax balance due for an extension, use the Kansas Payment Voucher (K-40V). Check the box on K-40V indicating extension payment.

This voucher can not be eFiled and is available only on paper form.

Kentucky Department of Revenue
Form 40A102
Application for Extension of Time to File Individual, General Partnership and Fiduciary Income Tax Returns for Kentucky
Taxpayers who request a federal extension are not required to file a separate Kentucky extension. The requirements may be met by attaching federal Form 4868 (automatic extension) to the Kentucky return. Interest 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 in the lower portion of the Form 40A102.

This voucher can not be eFiled and is available only on paper form.

Michigan Department of Treasury
Form 40A102
Extension of Time to File Michigan Tax Returns
To request more time to file your Michigan tax return, send a payment of your estimated tax to Treasury with a copy of your approved federal extension (U.S. 4868) on or before the original due date of your return. Treasury will extend the due date to your new federal due date. If you do not have a federal extension, file an Application for Extension of Time to File Michigan Tax Returns (Form 4) with your payment. Treasury will not notify you of approval. Do not file an extension if you will be claiming a refund.

This form can not be eFiled and is available only on paper form.

Missouri Department of Revenue
Form MO-60
Application for Extension of Time to File
Missouri grants an automatic extension of time to file to any individual, partnership, or fiduciary if you filed a Federal extension. You do not need to file a Form MO-60 (Application for Extension of Time to File) unless:
You expect to owe a tax liability for the period, or you want a Missouri extension but not a Federal extension.or you want a Missouri extension but not a Federal extension. If you seek a Missouri extension exceeding the Federal automatic extension period. Form MO-60 must be filed on or before NOTE: Individual income tax filers are not required to file a Form MO-60 if:
1) You have an approved federal extension, OR
2) You do not expect to owe additional income tax, OR
3) You anticipate receiving a refund.

This voucher can not be eFiled and is available only on paper form.

New York State Department of Taxation and Finance
Form IT-370
Application for Automatic Six-Month Extension of Time to File for Individuals
If filed before the due date, will allow taxpayer an automatic extension of six months to file. When an application for an automatic six-month extension of time to file is submitted, full remittance must be made of the amounts properly estimated. If you owe tax, you have to pay it by the original date your return is due. An extension of time for more than six months may be granted upon written request for taxpayers who are outside the United States and Puerto Rico, or who intend to claim nonresident status under provisions of section 605(b)(1)(A)(ii) of Tax Law (548-day rule), as explained in Publication 88, General Tax Information for New York State Nonresidents and Part-Year Residents. Attach your written request for this extension along with a copy of the approved Federal Form 2350. 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.

You may ask for your extension online instead of using paper Form IT-370, Application for Automatic Six-Month Extension of Time to File for Individuals, to ask for an extension of time to file your return, you have two electronic options. If you have Internet access, you can complete your request for free from our Web site at www.nystax.gov, under Electronic Services. If you owe tax, you have to pay it by the original date your return is due. The Web and eFile applications let you pay through direct transfer of funds from your bank account (ACH debit) or by credit card (credit card service providers charge a fee). If you want to send a check or money order, you can print out a payment voucher to mail with your payment and ensure that your account is properly credited.

North Carolina Dept. of Revenue - NCDOR
Form D-410
Application for Extension - Individuals, Partnerships, Estates, Trusts and Gifts
This automatic six month extension is required regardless of the existence of an amount due. If additional amounts are owed, the taxpayer is to pay this amount together with this extension, in the form of a paper check or direct debit if done on the NC-DOR website. The normal filing date of filing is same as the Federal return as outlined above. There may be a fee for making payments to the state OnLine.

Paper oucher can be generated Online at the NC-DOR website.

Ohio Department of Taxation
Form IT 40P
Income Tax Extension Payment Voucher

This voucher be paid via electronic check at tax.ohio.gov.

Oklahoma Tax Commission
Form 40-EXT
Application for Extension of Time to File an Oklahoma Income Tax Return
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 this form 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.

This form can not be eFiled and is available only on paper form.

Oregon Department of Revenue
Form 504
Application for Automatic Extension of Time to File Oregon Individual Income Tax Return
Complete Oregon Form 40-EXT only if you owe Oregon tax you cannot file your Oregon return by the normal due date of the return; or you are filing an extension for Oregon only. Generally, Oregon allows you the same extension you have for your Federal return. However, in some cases, you will need to file the Oregon extension form, Form 40-EXT.

This form can not be eFiled and is available only on paper form.

Wisconsin Department of Revenue
- - -
No Extension Form
If you cannot file on time, you can get an extension. You may use any federal extension provision for Wisconsin, even if you are filing your federal return timely. You do not need to submit a request for an extension to the department prior to the time you file your Wisconsin return. When you file your Form 1, attach either a copy of your federal extension application (for example, Form 4868) or a statement indicating which federal extension provision you want to apply for Wisconsin (for example, the federal automatic 6-month extension provision). Note You will owe interest on any tax that you have not paid by normal due date of the return. This applies even though you may have an extension of time to file. If you do not file your return by the normal date of the return, or during an extension period, you are subject to additional interest and penalties. If you expect to owe tax with your return, you can avoid the 1% per month interest charge during the extension period by paying the normal due date of the return. Submit the payment with a 2006 Wisconsin Form 1-ES. You can get this form at any Department of Revenue office.

This voucher can not be eFiled and is available only on paper form.

 

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