This is the flagship page of the guide: one table covering every jurisdiction and every tax type. It is built directly from extensions-data.json, the site's single source of truth - no deadline, form number, threshold, or address appears here that is not in that data file, and every record carries its own primary-source citation and verified-as-of date.
| Section | Status | Coverage |
|---|
| Federal | Live | Form 4868, 7004, 8868, 4768, 8809, special situations, penalties & interest |
| States: all 50 states (AL, AK, AZ, AR, CA, CO, CT, DE, FL, GA, HI, ID, IL, IN, IA, KS, KY, LA, ME, MD, MA, MI, MN, MS, MO, MT, NE, NV, NH, NJ, NM, NY, NC, ND, OH, OK, OR, PA, RI, SC, SD, TN, TX, UT, VT, VA, WA, WV, WI, WY) + District of Columbia | Live | Individual and business/entity extensions, see states hub |
| City & local (NYC, Philadelphia, Pennsylvania Act 32 local EIT statewide, Kentucky local occupational license tax, Denver OPT, Aurora/Greenwood Village/Sheridan/Glendale CO OPT, Wilmington DE Net Profits Tax, Maryland counties (piggyback, no separate return), Ohio RITA/CCA municipalities, Michigan cities incl. Detroit, Kansas City MO, St. Louis MO, Portland/Multnomah OR, San Francisco, Indiana county tax rides on state return, Iowa school district/EMS surtax (piggyback), Oregon TriMet/Lane Transit District self-employment tax, Alabama municipal occupational tax (Birmingham confirmed, other AL cities disclosed as unconfirmed)) | Live | See interactive map and states hub local section |
| Puerto Rico | Live | Individual and business extensions, Modelo SC 2644, see Puerto Rico page |
| US Virgin Islands, CNMI, Guam, American Samoa | Live | USVI, CNMI & Guam confirmed/inferred; American Samoa territorial-return extension is an open item - see US Territories page |
| State PTE elective tax (PTET/BAIT) extensions | Live | Partial survey of 27 PTET states (CA, NY, NJ, CT, IL, MA, WI, MN, CO, MD, GA, AZ, OH, VA, SC, MI, NC, OK, LA, RI, UT, AL, AR, ID, KS, MS, NM) - see PTET extensions page; over 30 states have enacted a PTET and are not all covered |
| State estate tax (13 states + DC) and inheritance tax (4 states) | Live | See estate & inheritance tax extensions page; all 17 jurisdictions resolved, zero open items - Kentucky and Nebraska confirmed as having no general filing-extension mechanism after checking every operative statutory section |
| Federal excise tax (Form 720, Form 2290) | Live | See excise tax extensions page - verified finding: no extension mechanism exists for either form |
| State sales and use tax | Live | See sales & use tax extensions page - all 45 sales-tax states plus DC checked, 33 no extension, 13 confirmed exceptions (WA, VA, WI, LA, NM, KS, OK, WV, HI, ME, MS, WY, AR) |
| Federal payroll tax (Forms 941, 940), state unemployment insurance, and FBAR | Live | See other extensions page - payroll tax has no extension mechanism, FBAR gets an automatic extension to October 15, and SUI/SUTA (all 50 states plus DC addressed and resolved; 6 confirmed exceptions - Arkansas, Idaho, Missouri, New Hampshire, New Mexico, and Washington - plus 3 narrow ones) shows largely the same no-extension pattern |
Data source: extensions-data.json, this site's repository. Each record cites its own primary authority and as-of date; see individual federal guide pages for full citations.