2018 UltraTax CS
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 (unless otherwise noted). 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 |
No | Online or check with voucher 40V | Form 40V is a voucher only. If you are not making a payment, file the AL return by the extended due date. 100% of the tax liability must be paid before the original due date to avoid FTP penalties. |
| Alabama LLC | No | Yes | No | EFT or check with voucher BPT-V | Form BPT-V is a voucher only. |
| Arkansas | Yes | Yes | Yes | Arkansas Taxpayer Access Point (ATAP) or check with voucher AR1055-IT | If you are not filing a federal extension, file Form AR1055-IT with an accompanying payment (if applicable). You need to attach the Arkansas extension when you file the return. Check the box on the ARExt screen to indicate you filed an extension. |
| Arizona | Yes | Yes | Yes | EFW or check with Form 204. | If you are not filing a federal extension, file Form 204 with an accompanying payment (if applicable). |
| California | No |
Yes |
Yes | EFW, online or check with voucher Form 3519 | Form 3519 is a voucher only and will not generate if there is no payment amount. 90% of the tax liability must be paid before the original due date to avoid FTP penalties. For additional information, see Preparing the CA extension payment and the CAExt screen help. |
| California LLC | No | Yes | No | Online, check with voucher Form 3536 or EFW if filing with 568. | Form 3536 is a payment voucher only. |
| Colorado | No | Yes | Yes | EFW, online or check with voucher DR 0518-I | Form DR 0518-I is a payment voucher only and will not print if there isn't a payment. You can e-file extensions with or without a payment. If you are not making a payment, file the CO return by the extended due date. 90% of the tax liability must be paid before the original due date to avoid FTP penalties. |
| Connecticut | Yes |
No |
Yes | EFW, online or check with voucher CT-1040 EXT | Form CT-1040 EXT is a payment voucher only. |
| District of Columbia (D40) | No |
No |
Yes | EFW, online or check with Form FR-127. | |
| District of Columbia UBT (D30) | No | No | No | EFW, online or check with Form FR-130. | Attach a copy of the FR-130 extension when you file the D-30 return. Payments that exceed $5,000 must be paid online. |
| Delaware | Yes* |
No |
Yes | EFW, online, or check with Form 1027 | *If the balance due on the DE return is zero or less and you filed a federal extension, you do not need to file Form 1027. |
| Georgia | Yes | No | No | Online or check with voucher 560. | File Form 303 if you did not file a federal extension, otherwise attach the federal extension when you file the state return. Form 560 is a payment voucher only. You cannot submit it unless it is accompanied by a payment. |
| Hawaii | No |
Yes |
No | Online or check with Form N-101A | If 100% of the estimated tax liability is paid before the original April due date, you do not have to file Form N-101A. |
| Iowa | No |
Yes |
No | Online or check with voucher IA 1040-V | If 90% of the estimated tax liability is paid before the original due date, Iowa does not require an extension request. *Form IA 1040-V will print with no amount due, Iowa does not want you to submit requests if there is no accompanying payment. |
| Idaho | No |
Yes |
No | EFT, online or check with voucher 51 | Form 51 is a payment voucher only. It does not print if you do not have a payment. If 80% of the current year liability or 100% of last year's liability is paid by the original due date, you do not have to submit Form 51. |
| Illinois | No |
Yes |
No | Online or check with voucher IL-505-I | Form IL-505-I is a payment voucher only and will only print if you have a payment amount. IL does not have an extension request form. 100% of the tax liability must be paid by the original due date to avoid FTF and FTP penalties. |
| Indiana | Yes | No | No | Online or check with Form IT-9 | To avoid penalties, pay 90% of tax and file a federal extension or Form IT-9 by the original due date, and file the state return and pay the remainder of tax by November due date. For more information, see Preparing the IN extension and the INExt screen help. |
| Kansas | Yes* | Yes | No | Online or check with voucher Form K-40V | *Form K-40V is a payment voucher only. UltraTax CS will not print this form without an amount due. Kansas does not process Form K-40V is there is not an accompanying payment. If 90% of the tax liability is paid by the original due date, you do not need an extension request. |
| Kentucky | Yes | No | Yes | EFW, online or check with Form 740EXT | If you are not filing a federal extension, file Form 740EXT with an accompanying payment (if applicable). If you filed federal Form 4868, attach it to the state return. You must pay 75% of the tax liability before the original due date to avoid penalties. |
| Kentucky LLC | Yes (Form 7004) | Yes | Yes | Online or check with Form 720EXT | Total tax must be paid by the original due date in order to avoid penalties. A copy of Form 7004 or 720EXT must be included when you file the return. |
| Kentucky Lexington - Urban | Yes | No | No | Check with Form 228 EXT | Total tax must be paid by original due date in order to avoid penalties. You must file Form 228 EXT or a copy of your federal Form 4868 or Form 7004 for Lexington purposes. |
| Kentucky Lexington - School Board | Yes | No | No | Check with Form 228S-ENP | Total tax must be paid by original due date in order to avoid penalties. Contact the taxing authority for benefit of filing federal Form 4868 or Form 7004 for Lexington purposes. |
| Kentucky Louisville | Yes | No | No | Online or check with Form OL-3E | Taxing authority may waive certain penalties if 90 percent of tax is paid by original due date, provided that extension request is filed timely and other conditions are met. Taxing authority also accepts federal Form 4868 or Form 7004 as the extension request. |
| Louisiana | Yes* | No | Yes (required) | EFW, online, or check with voucher Form R-2868V | *You are required to file a Louisiana extension request electronically, or you must file the federal extension and attach a copy of Form 4868 or the e-file |
| Massachusetts | No |
Yes |
Yes | EFW, online or check with voucher M-4868 |
*Form M-4868 is a payment voucher only. UltraTax CS will not print this form without an amount due. An extension payment of $5,000 or more must be paid electronically. If 80% of the tax liability is paid by the original due date, you do not have to file an extension request. |
| Maryland | Yes* |
No |
Yes | EFW, online or check with Form PV. |
*MD accepts the federal extension only if there is no tax due. Form PV is a payment voucher only. UltraTax CS will not print a paper copy of Form PV if there is not a payment amount indicated. You can e-file extensions with or without a payment. 100% of the tax liability must be paid by the original due date to avoid penalties. |
| Maine | No | Yes | No | Online or check with voucher 1040EXT- |
|
| Michigan | Yes | Yes | No | Online or check with voucher Form 4 | Form 4 is a payment voucher only. Do not mail Form 4 if you expect a refund. Any unpaid tax liability must be paid by the original due date to avoid penalties. |
| Michigan City Common | No | No | No | Check with voucher Form CF-4868 | |
| Michigan City - Detroit | No | No | No | Check with voucher Form 5209 | Form 5209 is a payment voucher only. Do not file this form if a refund is expected. 70% of your prior or current year tax liability (whichever is less) must be paid by the original due date to avoid penalties. |
| Michigan City - Hudson | Yes | Yes | No | Check | If you have been granted a federal extension, submit a copy of it to the Hudson ITD by the date your city return is first due. *Extensions may also be granted by writing the Hudson Income Tax Division. |
| Minnesota | No | Yes | No | Online or check with Extension Payment Voucher | *MN does not have an extension request form. While UltraTax CS will print a blank voucher, MN does not accept or process them if there is not an accompanying payment. If 90% of the tax liability is paid by the original due date, file the state return by the extended date to avoid penalties. |
| Missouri | Yes | Yes | No | Online or check with Form MO-60 | If you filed federal Form 4868 instead of Form MO-60, attach a copy of the federal extension when you file the Missouri return. Taxpayers who do not pay all of their income tax by the original due date are subject to penalties. |
| Missouri - Kansas City Wage | No | No | No | Check with Form RD-112 | 90% of the tax liability must be paid by the original due date to avoid penalties. |
| Missouri - Kansas City Profit | No | No | No | Check with Form RD-111 | 90% of the tax liability must be paid by the original due date to avoid penalties. |
| Missouri- St. Louis Profit | No | No | No | Check with Form E-8 | 100% of the tax liability must be paid by the original due date to avoid penalties. |
| Mississippi | Yes | No | No | Online or check with voucher Form 80-106 | Total tax must be paid by original due date in order to avoid penalties. Form 80-106 is a payment voucher only. Do not submit unless there is an accompanying payment. |
| Montana | No | Yes | No | Online or check with Form IT. | Montana provides an automatic |
| North Carolina | No |
No |
Yes | EFW, online, or check with Form D-410 | Total tax must be paid by original due date in order to avoid penalties. Form D-410 must be submitted to receive an extension of time even if there is no payment included. |
| North Dakota | Yes | Yes | No | Online or check with voucher ND-1EXT | If you are not filing a federal extension, file Form 4868N with an accompanying payment (if applicable). 100% of the tax liability must be paid by the extended due date to avoid penalties. |
| Nebraska | Yes |
No |
No | Online or check with Form 4868N | If you are not filing a federal extension, file Form 4868N with an accompanying payment (if applicable). 100% of the tax liability must be paid by the original due date to avoid penalties. |
| New Hampshire | No | Yes* | No | Online or check with voucher Form DP-59-A | *If you have paid 100% of their Interest & Dividends tax determined to be due by the due date of the tax, you will be granted an automatic 7-month extension to file. 100% of the tax liability must be paid by the original due date to avoid penalties. Do not file Form DP-59-A if you do not expect to owe, it is a payment voucher only. |
| New Hampshire BET | No | Yes* | No | Online or check with voucher Form BT-EXT | *Automatic extension is granted if you paid 100% of the BET and BPT determined to be due by the due date of the tax. Total tax must be paid by original due date in order to avoid penalties. Form BT-EXT is a payment voucher only. Do not submit unless there is an accompanying payment. |
| New Jersey | Yes | No | Yes | EFW, online or check with Form NJ-630 | If you are not filing a federal extension, file Form NJ-630 with an accompanying payment (if applicable). 80% of the tax liability must be paid by the original due date to avoid penalties. |
| New Mexico | Yes | No | No | Online or check with voucher PIT-EXT | If you filed a federal extension, you do not need to file Form 41096. 100% of the tax liability must be paid by the original due date to avoid penalties. Use voucher PIT-EXT to make a payment. |
| New York | No |
No |
Yes | EFW or online | You must electronically file and pay Form IT-370 to receive an extension of time to file a New York return. 90% of the tax liability must be paid by the original due date to avoid penalties. |
| New York UBT | No | No | Yes | EFW or online | |
| New York City-1127 | N/A | N/A | N/A | NYC-1127 does not have an extension request/payment. | |
| New York IT-204-LL | N/A | N/A | N/A | IT-204-LL does not have an extension request/payment. | |
| Ohio | Yes | No | No | Online or check with voucher IT-40P | Federal From 4868 serves as the extension request. There is no Ohio-specific form that serves as an extension request. Form IT 40P is a payment voucher only. *While UltraTax CS will print a voucher without a payment amount, OH will not process the form unless there is an accompanying payment. |
| Ohio SD | Yes | No | No | Online or check with voucher SD 40-P | The Ohio School District return does not have a specific extension request form. A timely-filed federal Form 4868 serves as the extension request. Form SD 40-P is a payment voucher only. *While UltraTax CS will print a voucher without a payment amount, OH will not process the form unless there is an accompanying payment. |
| Ohio City GEN | Yes | No | No | Online or check extension form | |
| Ohio Akron | Yes | No | No | Online or check extension form | |
| Ohio CCA (Cleveland) | Yes | No | No | Online or check extension form | |
| Ohio Cincinnati | Yes | No | No | Online or check extension form | |
| Ohio Columbus | Yes | No | No | Online or check extension form | |
| Ohio RITA | Yes | No | No | Online or check extension form | |
| Ohio Toledo | Yes | No | No | Online or check extension form | |
| Oklahoma | Yes |
No |
No | Online or check with Form 504-I | If you are not filing a federal extension, file Form 504-I with an accompanying payment (if applicable). 90% of the tax liability must be paid by the original due date to avoid penalties. Include a copy of the federal or state extension when paper |
| Oregon | Yes | No | No | Online or check with Form OR-40-V | If you filed a federal extension and you do not expect to owe tax on your OR tax return, you do not need to file Form OR-40-V. |
| Oregon SP | No | No | No | Online or check with Form EXT | You must file the extension with the bureau even if you expect a refund. |
| Oregon TM | Yes | No | No | Online or check with voucher Form OR-TM-V | Form OR-TM-V is a payment voucher only. Review the instructions or contact the taxing authority for what you should file. |
| Oregon LTD | Yes | No | No | Online or check with voucher Form OR-LTC-V | Form OR-LTC-V is a payment voucher only. Review the instructions or contact the taxing authority for what you should file. |
| Pennsylvania | Yes* |
No |
Yes | EFW, online or check with REV-276 | *PA accepts federal Form 4868 as the extension request if you do not owe PA tax with the state return. If you expect to owe, or if you did not file a federal extension, file Form REV-276 with an accompanying payment (if applicable) by the original due date. 100% of the tax liability must be paid by the original due date to avoid penalties. |
| Pennsylvania NPT | Yes | No | No | Online or check with NPT Extension Payment coupon | If you were granted a federal extension and you do not expect to owe any tax, you do not need to file the payment coupon. 100% of the tax liability must be paid by the original due date to avoid penalties. |
| Pennsylvania BIRT | Yes | No | No | Online or check with BIRT Extension Payment coupon | If you were granted a federal extension and you do not expect to owe any tax, you do not need to file the payment coupon. 100% of the tax liability must be paid by the original due date to avoid penalties. |
| Rhode Island | Yes |
No |
No | Online or check with Form RI-4868 | If you are not filing a federal extension, file Form RI-4868 with an accompanying payment (if applicable). You must pay 100% of the tax liability before the original due date to avoid penalties. Include a copy of the extension when you paper |
| Rhode Island LLC | No | No | No | Online or check with Form RI-7004 | You can complete Form RI-7004 for an Individual client in the Non-calculating folder. |
| South Carolina | Yes* |
No |
No | Online or check with Form SC4868 | *South Carolina accepts federal Form 4868 as the extension request for taxpayers that do not owe any state tax. If you expect to owe, file Form SC4868 by the original due date. 90% of the tax liability must be paid by the original due date to avoid penalties. |
| Tennessee | Yes | Yes | Yes | EFW, Online or check with Form INC 251 | If you are not filing a federal extension, file Form INC 251 with an accompanying payment (if applicable). If you are e-filing the extension request, you must make a payment via EFW. If you filed federal Form 4868, attach a copy when you file the state return. |
| Tennessee LLC | Yes | No | Yes | EFW, Online or check with Form FAE 173 | If you are not filing a federal extension, file Form FAE 173 with an accompanying payment (if applicable). If you are e-filing the extension request, you must make a payment via EFW. If you filed federal Form 4868, attach a copy when you file the state return. |
| Texas LLC | No | No | Yes | EFW, Online or check with Form 05-164 | The extension payment must be at least 90% of the tax that will be due with the report or 100% of the tax reported as due on the prior franchise tax report (provided the prior report was filed on or before May 14, 2018). |
| Utah | No |
Yes |
No | Online or check with voucher Form TC-546 | Utah does not have a specific request. Form TC-546 is a payment voucher only. You must pay 90% of your current year tax liability, or 100% of your prior year tax liability by the original due date to avoid penalties. If you do not expect to owe, file the return by the extended due date. |
| Virginia | No |
Yes |
No | Online or check with voucher Form 760IP | Form 760IP is a payment voucher only. Do not submit unless there is an accompanying payment. 90% of the tax liability must be paid by the original due date to avoid penalties. If you do not expect to owe, file the state return by the extended due date. |
| Vermont | No |
No |
Yes | EFW, online or check with Form IN-151 | Form IN-151 can be printed without an amount due. However, an e-filed request must have an accompanying payment. 100% of tax liability must be paid by the original due date to avoid penalties. |
| Wisconsin | Yes | Yes | No | Online or Check with voucher Form 1-ES. | Form 1-ES is a payment voucher only. Do not file this form if a refund is expected. 100% of the tax liability must be paid by the original due date to avoid penalties. If you filed federal Form 4868, attach a copy when you file the state return. |
| West Virginia | Yes | No | No | Check with Schedule L voucher. | If you are not filing a federal extension, file Form 740EXT with an accompanying payment (if applicable). You must pay 90% of the tax liability before the original due date to avoid penalties. |