An extension to file is not an extension to pay tax.
State-by-state tax filing extension rules, each independently verified against that state's own statute, regulation, or Department of Revenue guidance this session - never copied from another state's rule or assumed to match the federal pattern. Nine states (Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming) have no state individual income tax; those pages cover business-entity taxes only.
| State | Individual extension | Business/entity extension |
|---|---|---|
| California | Automatic, 6 months | Automatic, 6-7 months |
| New York | Form IT-370 required, automatic if timely filed | Form CT-5 required, payment must accompany request |
| Texas | No individual income tax | Form 05-164 required, not automatic |
| Florida | No individual income tax | Form F-7004 required, not automatic, 100% payment due with request |
| Illinois | Automatic, 6 months | Automatic, 7-8 months |
| Pennsylvania | Semi-automatic, 6 months | - |
| New Jersey | Form NJ-630 required, 80% payment condition | - |
| Massachusetts | Form M-4868, 80% payment condition | Partnerships automatic |
| Ohio | Automatic, matches federal | - |
| Washington | No individual income tax | B&O excise extension, discretionary/good cause only |
| Oregon | Automatic with federal extension | Uses federal Form 7004 |
| Georgia | Automatic with federal extension | Automatic with federal extension |
| North Carolina | Automatic with federal extension, 90% payment rule | - |
| Virginia | Automatic, no application, 90% payment rule | - |
| Michigan | Not automatic, Form 4 required | Not automatic, Form 4 required |
| Alabama | Automatic, no form, 6 months | Automatic, federal + 1 month |
| Arizona | 90% payment condition, 6 months | 90% payment condition, up to 7 months |
| Arkansas | Automatic with federal extension | Automatic with federal extension |
| Colorado | Automatic, no form, 90% payment condition | Automatic, no form, 90% payment condition |
| Connecticut | Form CT-1040 EXT unless no tax owed | Form CT-1120 EXT |
| Delaware | Form PIT-EXT required, not automatic | Form required, not automatic |
| Hawaii | Automatic, no form, 6 months | Automatic, no form |
| Idaho | 80%/100% payment condition, 6 months | Similar payment condition |
| Indiana | Automatic with federal extension, 90% payment rule | Same rule |
| Iowa | Automatic, no form, 90% payment condition | Same rule |
| Kansas | Automatic with federal extension, 90% payment rule | Same rule |
| Kentucky | Automatic with federal extension | Automatic with federal extension |
| Louisiana | Automatic, no form, 6 months | Automatic, no form |
| Maine | Automatic with federal extension | Automatic with federal extension |
| Alaska | No individual income tax | Automatic, tied to federal due date |
| District of Columbia | Form FR-127 required, not automatic | Form FR-128 required |
| Maryland | Form 502E required unless no tax owed | Form required |
| Minnesota | Automatic to October 15, no form | See Master Matrix |
| Mississippi | Automatic with federal extension | Automatic with federal extension |
| Missouri | Automatic with federal extension | Automatic with federal extension |
| Montana | Automatic, no form, 6 months | Same rule |
| Nebraska | Automatic with federal extension, 7 months | Same rule |
| Nevada | No individual or corporate income tax | No individual or corporate income tax |
| New Hampshire | No individual income tax (I&D Tax repealed 2025) | BPT automatic 7 months |
| New Mexico | Automatic with federal extension, capped at 6 months | Same rule |
| North Dakota | Automatic with federal extension | Same rule |
| Oklahoma | Conditionally automatic, 90% payment rule | Same rule |
| Rhode Island | Conditionally automatic, 80% payment rule | Same rule |
| South Carolina | Conditionally automatic | Same rule |
| South Dakota | No individual or general corporate income tax | Bank Franchise Tax only |
| Tennessee | No individual income tax (since 2021) | F&E Tax automatic, 7 months |
| Utah | Automatic, no form, 90% payment rule | Same rule |
| Vermont | Automatic, matches federal | Federal date + 1 month |
| West Virginia | Automatic, matches federal, capped at 6 months | Same rule |
| Wisconsin | Automatic with federal extension attached | Same rule |
| Wyoming | No individual or corporate income tax | No individual or corporate income tax |
| Puerto Rico | Form SC 2644, automatic upon timely filing, typically 6 months | Same form (SC 2644), same rule |
| US Virgin Islands, CNMI, Guam & American Samoa | USVI, CNMI & Guam confirmed/inferred from statute; American Samoa territorial-return extension is an open item | See page for full detail by territory |
These localities impose their own income, wage, or earnings tax independent of the state, each with its own extension mechanism. Ohio's page covers all roughly 600 RITA-, CCA-, and self-administered Ohio municipalities under one statewide statute (Ohio Rev. Code §718.05(G)(2)); Michigan's page covers all roughly 24 Michigan cities with a city income tax, including Detroit, under one statewide statute (MCL 141.664(1),(2)).
| Jurisdiction | Extension mechanism |
|---|---|
| New York City | Individual: rides on NY State Form IT-370. Business (GCT/UBT): Form NYC-6, automatic 6 months |
| Philadelphia | BIRT/NPT: automatic, tied to federal extension, no separate city form. Wage Tax: no individual filing-extension mechanism |
| Pennsylvania local EIT (Act 32, all municipalities outside Philadelphia) | No statutory extension exists (confirmed against the full Local Tax Enabling Act and its regulation); collectors grant one as administrative practice only, tied to the federal/state extension |
| Kentucky local occupational license tax (~200 cities/counties/school districts) | No statewide extension statute - set by each jurisdiction's own ordinance; sampled ordinances follow the federal extension, not exhaustively verified for every jurisdiction |
| Denver Occupational Privilege Tax | No extension mechanism found - confirmed against Denver's own tax booklet and every relevant guide topic |
| Wilmington, Delaware | Net Profits Tax (Form WCWT-6) honors the federal extension - copy of IRS extension required by original due date; payment not extended |
| Maryland counties + Baltimore City | No separate local return or extension exists - local tax is computed on the same Form 502 and extended along with the state return |
| Aurora, Greenwood Village, Sheridan & Glendale, CO | No extension mechanism found for any - same OPT structure as Denver |
| Ohio municipalities (RITA & CCA) | Automatic with a federal extension; 6 months if requested without one, under Ohio Rev. Code §718.05(G)(2) |
| Michigan cities (incl. Detroit) | Written request required, up to 6 months, 70% payment threshold, under MCL 141.664(1),(2) |
| Kansas City, Missouri | Form RD-112 (wage) / RD-111 (profits), automatic with timely filing and payment |
| St. Louis, Missouri | Form E-8 (individual) / Form E-234 (business), payment due with request |
| Portland / Multnomah County, Oregon | Form EXT required, 6 months, 90%/100% payment safe harbor |
| San Francisco | Extension request required, not tied to the federal extension, full payment due by the original date |
| Iowa school district / EMS surtax | No separate return or extension - computed on IA 1040 line 19, covered by the state's own automatic 90%-payment extension |
| Oregon TriMet & Lane Transit District self-employment tax | No separate form - automatically follows a federal or Oregon individual extension; payment still due by the original date |
| Alabama municipal occupational tax (Birmingham confirmed; other cities disclosed as unconfirmed) | No statewide statute - city ordinance controls; Birmingham allows a discretionary 30-day extension only, interest/penalty still accrue |
All 50 states, DC, Puerto Rico, and 8 major city/local jurisdictions are now live - every pin on the interactive map is clickable. State estate and inheritance tax extensions (separate from the income tax extensions above) are also live - see the estate & inheritance tax extensions page. See the master matrix for the full jurisdiction-by-jurisdiction build log.