1120 States: Extension overview

Alerts and notices

If you need to extend a return, taxing agencies may waive certain penalties if the taxpayer has met certain payment and filing criteria. The table below summarizes what each state requires to extend the return and avoid penalties. Use the Search field to search the table data.

Extension requests only extend the time to file. They do not extend the time to pay. States that grant automatic extensions only do so if payment requirements have been met and there is no balance due. Review the state form instructions if you need further detail.

State Accepts federal extension? Grants automatic extension? Can you e-file? Payment options and form to file Notes
Alabama No Yes, 6 months No Online or check with voucher PTE-V Form PTE-V is a voucher only. If you are not making a payment, file the AL return by the extended due date. 
Alaska Yes No No EFT, online, or check with Form 6240 You must file the AK return within 30 days after the federal return is due. 
Arizona Yes No No EFT or check with Form 120EXT If you are not filing a federal extension or you are making a payment, file Form 120EXT.
Arkansas Yes No Yes EFW, EFT, or check with AR1155 If you are not filing a federal extension, file Form AR1155 to receive an extension of 180 days from the original due date. 
California No Yes, 6 months Yes EFW, online or check with Form 3539 Form 3539 is a voucher only. It will not generate if there is no payment amount. If you are not making a payment, file the CA return by the extended due date.
Colorado No Yes, 6 months No Online, check with DR 0158-N 90% of the tax liability must be paid before the original due date to avoid penalties.
Connecticut No No Yes, required EFW or online

 

District of Columbia No No Yes EFW, online or check with Form FR-120
Delaware Yes No No Online or check with Form 1100P-EXT or 1100-T-EXT If you are not filing a federal extension or you are making a payment, file Form 1100-P-EXT or 1100-T-EXT.
Florida No No Yes EFW, online or check with Form F-7004.
Georgia Yes No No Online or check with voucher IT-560C. If you are not filing a federal extension, file Form IT-303.
Hawaii No Yes, 6 months No Online or check with Form N-301 Form N-301 is a payment voucher only. If you aren't making a payment, file the HI return by the extended due date.
Idaho No Yes, 6 months No Online or check with Form 41ES Form 41ES is a payment voucher only. If you aren't making a payment, file the ID return by the extended due date.
Illinois No Yes, 6 months Yes EFW, EFT or check with voucher IL-1120-V or IL-1120-ST-V Form IL-1120-V and IL-1120-ST-V is a payment voucher only. If you do not need to make a payment, your return is automatically extended. If you are electronically extending, an EFW payment is required.
Indiana Yes No Yes Online or check with request If you are not filing a federal extension, file an extension request via Screen INPmt and include any payment.
Iowa No Yes, 6 months Yes Online or check with voucher 42-019 Form 42-019 is a payment voucher only. If you aren't making a payment, file the IA return by the extended due date.
Kansas Yes No No Online or check with Form K-120V Form K-120V is a payment voucher only.
Kentucky Yes No Yes EFW, online or check with Form 41A720SL If you are not filing a federal extension, file Form 41A720SL.
Louisiana No No Yes, required EFW, online, or check with Form R-8453C-EXT You are required to file a Louisiana extension request electronically.
Maine No Yes, 6 months No Online or check with voucher 1120 EXT-ME ME does not have an extension request. Form 1120EXT-ME is a payment voucher only.
Maryland No No Yes EFW, online or check with voucher 500E, 510E, or 502E.
Massachusetts No Yes, 6 months Yes EFW, online or check with Form 355-7004

Form 355-7004 is a payment voucher only. 

Michigan No No No Check with Form 4
Minnesota No Yes, 6 months No Online or check with Extension Payment Voucher
Mississippi Yes* No Yes EFW, EFT, or check with Form 83-180  *MS may recognize the federal extension only if no tax due. Otherwise, file Form 83-180.
Missouri Yes No No Online or check with Form MO-700
Montana Yes Yes, 6 months No Online or check with Form-SB. 100% of tax due must be paid in order to get an automatic 6-month extension.
Nebraska Yes No No Online or check with Form 7004N If you are not filing a federal extension, file Form 7004N with an accompanying payment (if applicable). 
New Hampshire No Yes, 7 months* No Check with Form BT-EXT *An automatic extension is granted only if 100% of tax liability has been paid by the original due date.
New Jersey No No Yes EFW, EFT, or online NJ mandates all payments are made electronically.
New Mexico Yes No No Online or check with voucher Form CIT-PV If you are not filing a federal extension, file Form RDP-41096 with a payment voucher CIT-PV (if applicable).
New York No No Yes EFW or online
North Carolina No* No Yes EFW, online, or check with Form CD-410 *For tax years beginning before January 1, 2019, NC does not accept federal extensions. For tax years beginning on or after January 1, 2019, you are granted an automatic 6-month extension if you have filed an accepted federal extension.
North Dakota Yes No No Online or check with vouchers 40-EXT or 60-EXT If you are not filing a federal extension, file Form 101. If you were approved for an extension directly by the state, enter code  in the Calculate extension field on the NDPmt screen.
Ohio Yes No No Online or check with voucher
Oklahoma Yes No No Online or check with Form 504-C If you are not filing a federal extension or you are making a payment, file Form 504-C.
Oregon Yes No No Online or check with Form OR-20-V If you are not filing a federal extension, file Form OR-20-V.
Pennsylvania Yes No Yes EFW, online or check with REV-853 or REV-276 If you are not filing a federal extension or you are making a payment, file Form REV-853.
Rhode Island No No No Online or check with Form RI-7004
South Carolina Yes No No Online or check with Form SC1120-T If you are not filing a federal extension or you are making a payment, file Form SC1120-T.
Tennessee Yes No Yes EFW or online File Form FAE-173 electronically if a payment is due.
Texas No No Yes EFW, Online or check with Form 05-164
Utah No Yes, 6 months Yes EFW, EFT, or check with Form TC-559 Form TC-559 is a payment voucher only.
Vermont Yes No Yes EFW, online or check with Form BA-403 If you are not filing a federal extension or you are making a payment, file Form BA-403.
Virginia No Yes, 6 months No Online Payments must be made electronically. If you do not need to make a payment, your return is automatically extended.
West Virginia Yes No No Check with SPF-100EXT If you are not filing a federal extension, file Form SPF-100EXT.
Wisconsin Yes No No Online or Check with voucher An accepted federal extension automatically extends the due date of the WI return 30 days past the federal extended due date.

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