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US states: Extension of time to file state returns, tax payment requirements, and mailing addresses (AL-KS)
US states: Extension of time to file state returns, tax payment requirements, and mailing addresses (AL-KS)

Including payment options, payment dates, and estimated tax payment information

Kirsten Simmons avatar
Written by Kirsten Simmons
Updated over a month ago

Table of contents:

Abbreviations

AGI - Adjusted gross income

EFT - Electronic funds transfer

MFJ - Married filing jointly

MFS - Married filing separately

RDP - Registered domestic partner


Alabama (AL)

Alabama income tax forms

Form 40, Alabama Individual Income Tax Return.

Form 40NR, Alabama Individual Nonresident Income Tax Return.

Extensions of time to file

Alabama allows an automatic extension to October 15. No form is required to request an extension.

Extension payment: Mail extension payments (check or money order) with Form 40V, or pay online with e-check or credit card by April 15.

Mailing addresses for paper-filed returns and payments

Refund (Form 40 or 40NR):

Alabama Department of Revenue

P.O. Box 154, Montgomery, AL 36135-0001

Payment included (Form 40 or 40NR and Form 40V):

Alabama Department of Revenue

P.O. Box 2401, Montgomery, AL 36140-0001

No refund or payment (Form 40 or 40NR):

Alabama Department of Revenue

P.O. Box 327469, Montgomery, AL 36132-7469

Payment only, no return (Form 40V, Individual Income Tax Payment Voucher):

Alabama Department of Revenue

P.O. Box 327467, Montgomery, AL 36132-7467

Estimated tax payment (Form 40ES, Alabama Declaration of Estimated Tax Voucher):

Alabama Department of Revenue

Individual Estimates

P.O. Box 327485, Montgomery, AL 36132-7485

Payment options

Check or money order: Remit payment with Form 40V, and make checks payable to the Alabama Department of Revenue.

Credit card: Pay online by phone at 800-272-9829 (enter Jurisdiction Code 1100), or go to www.officialpayments.com or www.paystatetax.com/al. Both sites will charge a convenience fee for this service.

ACH debit (e-check): Go to www.myalabamataxes.alabama.gov. There is no charge for this service. Do not use Form 40V when using this service.

Estimated tax information

Individuals must pay estimated tax if the individual reasonably expects to owe at least $500 in tax. If estimated tax due is less than $500, no payments are required.

Payment dates: April 15, June 15, September 15, and January 15.


Alaska

Alaska does not impose a personal income tax, so there is no need to request a state tax extension.


Arizona (AZ)

Arizona income tax forms

Form 140, Resident Personal Income Tax Return.

Form 140PY, Part-Year Resident Personal Income Tax Return.

Form 140NR, Nonresident Personal Income Tax Return.

Extension of time to file

Arizona allows an automatic extension to October 15 if a federal extension request is filed. Request the federal extension.

Extension payment: Taxpayers must pay at least 90% of the current year’s tax liability by April 15 to avoid an extension underpayment penalty. Make an online payment, or use Form 140V to mail a check or money order.

Mailing addresses for paper-filed returns and payments

Refund or no payment included:

Arizona Department of Revenue

P.O. Box 52138, Phoenix AZ 85072-2138

Payment included:

Arizona Department of Revenue

P.O. Box 52016, Phoenix AZ 85072-2016

Mailed payment for e-filed returns (Form 140V, Payment Voucher for Electronic Filing):

Arizona Department of Revenue

P.O. Box 29085, Phoenix, AZ 85038-9085

Estimated tax payment (Form 140ES, Arizona Declaration of Estimated Tax Voucher):

Arizona Department of Revenue

P.O. Box 29085, Phoenix, AZ 85038-9085

Payment options

Check or money order: Make checks payable to the Arizona Department of Revenue. Include SSN, tax year, and the type of form filed on the check.

Electronic payment from checking or savings account/credit card: Go to www.aztaxes.gov. The credit card vendor will charge a fee. Keep the confirmation number as proof of payment.

Estimated tax information

Individuals must make estimated payments if Arizona gross income for the prior year was greater than $75,000 ($150,000 MFJ) and Arizona gross income for the current year is expected to be greater than $75,000 ($150,000 MFJ). For full-year residents, Arizona gross income is federal AGI. To avoid a penalty, the payments, when added to Arizona withholding, must total 90% of the tax due for the current year, or 100% of the tax due for the prior year.

Payment dates: April 15, June 15, September 15, and January 15.


Arkansas (AR)

Arkansas income tax forms

AR1000F, Arkansas Individual Income Tax Return.

AR1000NR, Arkansas Individual Income Tax Return.

Extension of time to file

Arkansas allows an automatic extension of up to 210 days (November 15)  if a federal extension request was timely filed. Request the federal extension.

Extension payment: If tax is due on a return that has been extended, the taxpayer must pay at least 90% of the tax due by April 15 to avoid a failure to pay penalty.

Mailing addresses for paper-filed returns and payments

Tax due/no tax:

Arkansas State Income Tax

P.O. Box 2144, Little Rock, AR 72203-2144

Refund:

Arkansas State Income Tax

P.O. Box 1000, Little Rock, AR 72203-1000

Mailed payment for e-filed returns (Form AR1000V, Individual Income Tax Return Payment Voucher):

Arkansas State Income Tax

P.O. Box 8149, Little Rock, AR 72203-8149

Estimated tax payment (Form AR1000ES, Arkansas Declaration of Estimated Tax Voucher):

Department of Finance and Administration

Income Tax Section

P.O. Box 9941, Little Rock, AR 72203-9941

Payment options

Check or money order: Complete Form AR1000V and attach a check or money order made payable to the Arkansas Department of Finance and Administration.

Electronic payment: Make electronic payments at atap.arkansas.gov.

Credit card: Credit card payments can be made by calling 800-272-9829 or at www.acipayonline.com and clicking State payments. A convenience fee will be charged.

Estimated tax information

Individuals must pay estimated taxes if Arkansas tax due after subtracting withholding and any credits is expected to exceed $1,000. Estimated taxes must equal at least 90% of the current year’s tax liability to avoid underpayment penalties.

Payment dates: April 15, June 15, September 15, and January 15.


California (CA)

California income tax forms

Form 540, California Resident Income Tax Return.

Form 540NR, California Nonresident or Part-Year Resident Income Tax Return.

Extension of time to file

California has an automatic six-month extension to file an individual tax return till October 15. No form is required to request an extension.

Extension payment: If a return cannot be filed by the return due date and the taxpayer owes tax, the taxpayer must pay the tax due by April 15 to avoid penalties and interest that accrue from April 15 until the tax is paid. Make an online payment, or use Form FTB 3519 to mail a check or money order.

Mailing addresses for paper-filed returns and payments

Refund/no tax:

Franchise Tax Board

P.O. Box 942840, Sacramento, CA 94240-0001

Tax due:

Franchise Tax Board

P.O. Box 942867, Sacramento, CA 94267-0001

Mailed payment for e-filed returns (Forms FTB 3582, Payment Voucher for Individual e-filed Returns):

Franchise Tax Board

P.O. Box 942867, Sacramento, CA 94267-0008

Extension payment (Form FTB 3519, Payment for Automatic Extension for Individuals):

Franchise Tax Board

P.O. Box 942867, Sacramento, CA 94267-0008 

Estimated tax payment (Form 540-ES, Estimated Tax for Individuals):

Franchise Tax Board

P.O. Box 942867, Sacramento, CA 94267-0008

Payment options

Check or money order:

For e-filed tax returns, complete Form FTB 3582 and attach a check or money order in U.S. dollars made payable to the Franchise Tax Board. Write your SSN or ITIN, tax year, and the type of form filed on a check.

Enclose, but do not staple, a check or money order payment when mailing in a paper-filed tax return.

Do not combine a prior year’s tax payment and any current year’s estimated tax payment in the same check. Prepare two separate checks and mail each in a separate envelope. A penalty may be imposed if the check is returned for insufficient funds.

Web Pay: Make an online payment (balance due, extension, estimated tax, or other payments) using the FTB Web Pay website at www.ftb.ca.gov/pay.

Credit card: Call 800-272-9829 or go to www.officialpayments.com, and use the jurisdiction code 1555. ACI Payments charges a convenience fee. If paying by credit card, do not mail Form FTB 3519.

Important note: if you make an estimated payment over $20,000 or your total tax liability exceeds $80,000, you must pay electronically. All future payments must be made electronically once you hit this threshold.

Estimated tax information

Individuals must pay estimated taxes if California tax due after subtracting withholding and any credits is expected to exceed $500 ($250 if married/RDP filing separately) and withholding and credits are less than the smaller of:

  • 90% of the current year’s tax liability,

  • 100% of the prior year's tax liability (including AMT) if your AGI in that year was $150,000 or less ($75,000 if married/RDP filing separately), or

  • 110% of the preceding year’s tax liability (including AMT) if your AGI in that year was more than $150,000 ($75,000 if married/RDP filing separately).

Estimated taxes must equal at least 90% of the current year’s tax liability to avoid underpayment penalties. Use Form 540-ES to make estimated tax payments for each applicable quarter by check or money order.

  • If you are a nonresident or new resident of California in the current year and did not have a California tax liability in the prior year, you don't need to make estimated tax payments.

  • If you are a military servicemember not domiciled in California, do not include military pay when calculating estimated tax payments.

Payment dates: April 15 - 30% of the required annual payment, June 15 - 40%, September 15 - no payment is due, and January 15 - 30% of the required annual payment.


Colorado (CO)

Colorado income tax forms

Form DR 0104, Colorado Individual Income Tax Return.

Form DR 0104PN, Part-Year Resident/Nonresident Tax Calculation Schedule.

Extension of time to file

Colorado allows an automatic extension to October 15. No form is required to request an extension.

Extension payment: At least 90% of the net tax liability must be paid by the return due date of April 15 to avoid a late payment penalty and interest. Make an online payment, or use Form DR 0158-I to mail a check or money order.

Mailing addresses for paper-filed returns and payments

No payment included:

Colorado Department of Revenue

Denver, CO 80261-0005

Payment included:

Colorado Department of Revenue

Denver, CO 80261-0006

Mailed payment for e-filed balance due returns (Form DR 0900, Individual Income Tax Payment Form):

Colorado Department of Revenue

Denver, CO 80261-0008

Extension payment (Form DR 0158-I, Extension Payment for Colorado Individual Income Tax):

Colorado Department of Revenue

Denver, CO 80261-0008

Estimated tax payment (Form DR 0104EP, Colorado Declaration of Estimated Tax Voucher):

Colorado Department of Revenue

Denver, CO 80261-0008

Important note: these addresses and zip codes are exclusive to the Colorado Department of Revenue, so a street address is not required.

Payment options

Check or money order: Form DR 0900 must be included with the payment. Paper filers enclose their check or money order in the envelope provided and mail it with their return. For estimated tax payments, attach completed Form DR 0104EP to a check payable to the Colorado Department of Revenue.

Online payments: Go to www.colorado.gov/revenueonline to pay with a credit card, e-check, or by EFT. EFT registration is required. Nominal processing fees apply to credit card and e-check payments. Paper filers can pay electronically.

Estimated tax information

Individuals must pay estimated taxes if Colorado tax due after subtracting withholding and any credits is expected to exceed $1,000. The required payment is the lesser of:

  • 70% of net Colorado tax liability,

  • 100% of the preceding year’s net Colorado tax liability if federal AGI for the preceding year was $150,000 or less ($75,000 or less if MFS),

  • 110% of the preceding year’s net Colorado tax liability if federal AGI for the preceding year was more than $150,000 (more than $75,000 if MFS).

Payment dates: April 15, June 15, September 15, and January 15.


Connecticut (CT)

Connecticut income tax forms

Form CT-1040, Connecticut Resident Income Tax Return.

Form CT-1040NR/PY, Connecticut Nonresident and Part-Year Resident Income Tax Return.

Extension of time to file

Connecticut allows an automatic extension to October 15 if no additional Connecticut income tax is due and a federal extension request is filed. Request the federal extension.

If you owe Connecticut tax, file Form CT-1040 EXT with payment by April 15 (you should also file a federal extension). Connecticut allows an extension to pay by filing Form CT-1127, Application for Extension of Time for Payment of Income Tax with a tax return or with extension Form CT-1040 EXT by April 15 if you can prove undue hardship.

U.S. citizen or resident outside of the country:

Explain on the front of Form CT‑1040 EXT that you are a U.S. citizen or resident outside of the country and that you qualify for the automatic, two‑month federal income tax extension. If your application is approved, the due date for filing your Connecticut return will be extended till October 15.

Extension payment: The 100% tax due must be paid and Form CT‑1040 EXT must be filed either electronically using myconneCT or by mail with a check or money order by April 15 to avoid penalty and interest.

Mailing addresses for paper-filed returns and payments

Payment included:

Department of Revenue Services

P.O. Box 2977, Hartford, CT 06104-2977

Refund or no payment included:

Department of Revenue Services

P.O. Box 2976, Hartford, CT 06104-2976

Extension request without payment (Form CT-1040 EXT, Application for Extension of Time to File Connecticut Income Tax Return for Individuals):

Department of Revenue Services

P.O. Box 2976, Hartford, CT 06104-2976

Extension request with payment (Form CT-1040 EXT):

Department of Revenue Services

P.O. Box 2977, Hartford, CT 06104-2977

Mailed payment for e-filed returns (Form CT-1040V, Connecticut Electronic Filing Payment Voucher):

Department of Revenue Services

P.O. Box 2921, Hartford, CT 06104-2921

Estimated tax payment (Form CT-1040ES, Estimated Connecticut Income Tax Payment Coupon for Individuals):

Department of Revenue Services

P.O. Box 2932, Hartford, CT 06104-2932

Payment options

Check or money order: Make check payable to the Commissioner of Revenue Services. Write your SSN, tax year, and the type of form filed on the check. Paperclip the check to the front page of the return if paper filing, or include the check with Form CT-1040V for electronically filed returns, or with Form CT-1040ES for estimated tax payment.

Credit/debit card: Go to www.acipayonline.com and click State payments. A convenience fee will be charged.

Electronic payment: To make direct payment from a bank account, visit myconneCT at drs.ct.gov/eservices and click Make a Payment or Estimated Payment.

Estimated tax information

An underpayment penalty may apply if the balance due is $1,000 or more. The required annual payment for the current year is the lesser of:

  • 90% of the current year’s tax liability, or

  • 100% of the preceding year’s tax liability.

The required annual payment for a part-year or nonresident who did not have Connecticut-source income in the preceding year is 90% of the current year’s tax liability.

Payment dates: April 15, June 15, September 15, and January 15.


Delaware (DE)

Delaware income tax forms

Form PIT-RES, Delaware Individual Resident Income Tax Return.

Form PIT-RSS, Delaware Resident Schedules.

Form PIT-NON, Delaware Individual Nonresident Income Tax Return.

Form PIT-NNS, Delaware Nonresident Schedules.

Extension of time to file

Delaware allows an automatic extension to October 15 if Form PIT-EXT is filed with payment of any balance of estimated tax liability due online at tax.delaware.gov or by mail by April 30. 

If zero is owed, then DE accepts a federal extension. Request the federal extension.

Mailing addresses for paper-filed returns and payments

Refund:

Delaware Division of Revenue

P.O. Box 8710, Wilmington, DE 19899-8710

Tax due with payment:

Delaware Division of Revenue

P.O. Box 508, Wilmington, DE 19899-0508

All other returns:

Delaware Division of Revenue

P.O. Box 8711, Wilmington, DE 19899-8711

Mailed payment for e-filed returns (Form PIT-VCH, Electronic Filer Payment Voucher):

Delaware Division of Revenue

P.O. Box 830, Wilmington, DE 19899-0830

Extension request (Form PIT-EXT, Application for Automatic Extension of Time to File Delaware Individual Income Tax Return):

Delaware Division of Revenue

P.O. Box 830, Wilmington, DE 19899-0830

Estimated tax payment (Form PIT-EST, Delaware Declaration of Estimated Income Tax Voucher):

Delaware Division of Revenue

P.O. Box 830, Wilmington, DE 19899-0830

Payment options

Check or money order: Make your check payable to the Delaware Division of Revenue and attach payment to:

  • The front page of Form PIT-RES or Form PIT-NON in the lower left corner if you mail your tax return.

  • Form PIT-VCH if you e-filed your tax return.

  • Form PIT-EST for estimated tax payments.

  • Form PIT-EXT for estimated tax payments with an extension request.

Online payments: Make electronic payments at tax.delaware.gov with a credit card or direct (ACH) debit. Payments from direct debit accounts are accepted without dollar limitations. Payments from credit cards are limited to $10,000.

Estimated tax information

Individuals must pay estimated taxes if Delaware tax due after subtracting withholding and any credits is expected to exceed $800. The required payment is the lesser of:

  • 90% of the current year’s tax liability,

  • 100% of the preceding year’s tax liability if Delaware AGI for the preceding year was $150,000 or less ($75,000 if MFS),

  • 110% of the preceding year’s tax liability if Delaware AGI for the preceding year was more than $150,000 ($75,000 if MFS).

Payment dates: April 30, June 15, September 15, and January 15.


District of Columbia (DC)

District of Columbia income tax forms

Form D-40, Individual Income Tax Return.

Form D-40-B, Nonresident Request for Refund.

Extension of time to file

DC allows an extension to October 15 by filing Form FR-127. Request federal & DC state extensions.

Extension payment: Make full payment of any tax liability, less credits, via credit card or e-check, or mail Form FR-127 with a check or money order by April 15 to avoid incurring penalties and interest.

Mailing addresses for paper-filed returns and payments

Refund/no payment included:

Office of Tax and Revenue

P.O. Box 96145, Washington, DC 20090-6145

Payment included (Form D-40P, Payment Voucher for Individual Income Tax):

*Attach payment to Form D-40P and include with the return or mail separately (e-filed returns).

Office of Tax and Revenue

P.O. Box 96169, Washington, DC 20090-6169

Extension request (Form FR-127, Extension of Time to File a DC Income Tax Return):

Office of Tax and Revenue, Individual Estimated Tax

P.O. Box 96018, Washington, DC 20090-6018

Estimated tax payment (Form D-40ES, Estimated Payment for Individual Income Tax):

Office of Tax and Revenue, Individual Estimated Tax

P.O. Box 96018, Washington, DC 20090-6018

Payment options

Check or money order: Include a check or money order (U.S. dollars), payable to DC Treasurer, with the completed return or with Form D-40ES. Write your SSN, daytime telephone number, tax year, and the type of form filed on the check.

ACH debit: Sign up for MyTax.DC.gov. Bank account information is stored within the taxpayer’s online account. There is no fee for ACH debit.

Credit/debit card: Go to mytax.dc.gov and click Make a Payment. A fee will be charged by the processor. Payment is effective on the day it is charged.

Direct debit: Electronic filers may pay their tax due or estimated payment by direct debit. The date of withdrawal cannot be greater than 30 days after the due date of the return.

Estimated tax information

Individuals must pay estimated taxes if DC tax due after subtracting withholding and any credits is expected to exceed $100. The required payment is the lesser of:

  • 90% of the current year’s tax liability, or

  • 110% of the preceding year’s tax liability (if for a 12-month period).

Payment dates: April 15, June 15, September 15, and January 15.


Florida (FL)

Florida does not impose a personal income tax, so there is no need to request a state tax extension.


Georgia (GA)

Georgia income tax forms

Form 500, Individual Income Tax Return, for full-year, part-year, and nonresidents.

Extension of time to file

Georgia allows an automatic extension to October 15 if a federal extension request is filed. Request the federal extension.

Extension payment: If tax is due on a return that has been extended, the taxpayer must pay the estimated tax due by April 15 to avoid penalties and interest. Use Form IT-560 to pay any balance due.

Mailing addresses for paper-filed returns and payments

Refund or no tax due:

Georgia Department of Revenue

Processing Center

P.O. Box 740380, Atlanta, GA 30374-0380

Payment included:

Georgia Department of Revenue

Processing Center

P.O. Box 740399, Atlanta, GA 30374-0399

Mailed payment (Form 525-TV, Individual and Fiduciary Payment Voucher):

Georgia Department of Revenue

Processing Center

P.O. Box 740323, Atlanta, GA 30374-0323

Extension payment (Form IT-560, Extension Payment Voucher):

Georgia Department of Revenue

Processing Center

P.O. Box 105198, Atlanta, GA 30348-5198

Estimated tax payment (Form 500 ES, Individual and Fiduciary Estimated Tax Payment Voucher):

Georgia Department of Revenue

Processing Center

P.O. Box 740319, Atlanta, GA 30374-0319

Payment options

Check or money order: Make a check or money order payable to Georgia Department of Revenue. Write your SSN or FEIN on the front of the check.

  • Enclose (do not staple) Form 525-TV and payment with a paper filed return.

  • Mail a check or money order with Form 525-TV if e-filing return, or with Form 500 ES for estimated tax payment.

Electronic payment: Log in at gtc.dor.ga.gov and click the Make a Quick Payment link. Estimated payments, extension payments, current tax due, and assessment notices can all be paid using the system.

Credit card: Pay online by phone at 1-800-2PAYTAX or go to www.acipayonline.com and click State payments. ACI Payments will charge a convenience fee.

Estimated tax information

Individuals must pay estimated tax if the individual reasonably expects to have gross income that exceeds:

personal exemption + credit for dependents + estimated deductions + $1,000 of income not subject to withholding.

The required annual payment to avoid the underpayment penalty is the smaller of:

  • 70% of the current year’s tax liability, or

  • 100% of the prior year’s tax liability.

Payment dates: April 15, June 15, September 15, and January 15.


Hawaii (HI)

Hawaii income tax forms

Form N-11, Individual Income Tax Return Resident.

Form N-15, Individual Income Tax Return Nonresident and Part-Year Resident.

Extension of time to file

Hawaii allows an automatic extension to October 20.  No form is required to request an extension.

Extension payment: Mail Form N-200V with a check or money order to make an extension payment or pay online.

Mailing addresses for paper-filed returns and payments

Refund/no tax due:

Hawaii Department of Taxation

P.O. Box 3559, Honolulu, HI 96811-3559

Tax due/payment included:

Hawaii Department of Taxation

Attn: Payment Section

P.O. Box 1530, Honolulu, HI 96806-1530

Payment without return (Form N-200V, Individual Income Tax Payment Voucher):

Hawaii Department of Taxation

Attn: Payment Section

P.O. Box 1530, Honolulu, HI 96806-1530

Payment options

Check or money order: To make an estimated tax payment, an extension payment, or a tax return payment for e-filed Form N-11, N-15, or N-310 via check or money order, mail Form N-200V and a check to the Department of Taxation. Make your check or money order payable (in U.S. dollars) to Hawaii State Tax Collector. Write the taxpayer’s SSN or FEIN, daytime phone number, tax year, and form you are filing (e.g., “2024 Form N-11”) on the front of the check or money order. Do not postdate your check. Do not send cash. Do not use Form N-200V if making a payment with the return.

Electronic payment with a credit card or an electronic bank debit: Go to hitax.hawaii.gov and click the Make a Payment link. Additional fees apply.

Estimated tax information

Individuals must pay estimated taxes if Hawaii tax due after subtracting withholding and any credits is expected to exceed $500, and the sum of withholding and credits is expected to be less than the smaller of:

  • 60% of tax liability on the current year’s return, or

  • 100% of tax liability on the prior year’s return.

Payment dates for individuals with steady income: Pay in four equal amounts on April 20, June 20, September 20, and January 20.

Payment dates for individuals without income subject to estimated tax during the first period (if the requirement to pay estimated tax is met):

  • After March 31 and before June 1, pay one-third of the estimated tax due by June 21.

  • After May 31 and before September 1, pay one-half of the estimated tax due by September 20.

  • After August 31, pay all of the estimated tax due by January 20.


Idaho (ID)

Idaho income tax forms

Form 40, Individual Income Tax Return.

Form 43, Part-Year Resident and Nonresident Income Tax Return.

Extension of time to file

Idaho allows an automatic extension to October 15 without filing an application if the taxpayer has paid at least 80% of the current year’s tax liability or 100% of the prior year’s tax liability.

Extension payment: Mail Form 51 with a check or money order or pay online by April 15 to avoid a late penalty and interest.

Mailing addresses for paper-filed returns and payments

Return only:

Idaho State Tax Commission

P.O. Box 56, Boise, ID 83756-0056

Return and payment:

Idaho State Tax Commission

P.O. Box 83784, Boise, ID 83707-3784

Payment without return (Form ID-VP, Income Tax Voucher Payment):

Idaho State Tax Commission

P.O. Box 83784, Boise, ID 83707-3784

Estimated tax payment (Form 51, Estimated Payment of Individual Income Tax):

Idaho State Tax Commission

P.O. Box 83784, Boise, ID 83707-3784

If you’re sending your return (Forms 40 or 43) using a delivery service that requires a physical address, use the following:

Idaho State Tax Commission

11321 W Chinden Blvd Bldg 2, Boise, ID 83714

Payment options

Check or money order: Make checks or money orders payable to the Idaho State Tax Commission and write your SSN. Do not staple payments to forms or send check stubs.

  • If sending payment with Form 40 or Form 43, include the payment with the return. 

  • If mailing payment without a return, use Form ID-VP.

Electronic payment: Go to tax.idaho.gov/e-pay. There is no fee when paying by ACH Debit. If paying by credit card or e-check, a third-party provider will charge a convenience fee.

Estimated tax information

Idaho does not require estimated payments for individuals. Voluntary estimated tax payments can be made by using Form 51.


Illinois (IL)

Illinois income tax forms

Form IL-1040, Illinois Individual Income Tax Return.

Schedule NR, Nonresident and Part-Year Resident Computation of Illinois Tax.

Extension of time to file

Illinois allows an automatic extension to October 15 if a federal extension request is filed. Request the federal extension.

Extension payment: Mail Form IL-505-I with a check or money order or pay online to avoid a late penalty.

Mailing addresses for paper-filed returns and payments

Refund/no tax due/balance due no payment:

Illinois Department of Revenue,

P.O. Box 19041 Springfield, IL 62794-9041

Tax due with payment:

Illinois Department of Revenue,

P.O. Box 19027 Springfield, IL 62794-9027

Extension payment (Form IL-505-I, Automatic Extension Payment for Individuals):

Illinois Department of Revenue

P.O. Box 19005, Springfield, IL 62794-9005

Mailed payment (Form IL-1040-V, Payment Voucher for Individual Income Tax):

Illinois Department of Revenue

Springfield, IL 62726-0001

Estimated tax payment (Form IL-1040-ES, Estimated Income Tax Payments for Individuals):

Illinois Department of Revenue

Springfield, IL 62736-0001

Payment options

Check or money order: Make checks or money orders payable to the Illinois Department of Revenue. Write your SSN (and your spouse’s if filing jointly) and the tax year on the lower left corner of the payment.

  • Staple the payment and Form IL-1040-V to the front of a paper-filed Form IL-1040.

  • For an e-filed return, mail a check with Form IL-1040-V.

Electronic payment: Go to mytax.illinois.gov to make a payment directly from a checking or savings account. The bank routing and account number, as well as an Illinois PIN, are needed. The financial institution must be located within the U.S.

Credit card: Go to tax.illinois.gov to choose the payment processor. Convenience fees are assessed.

Estimated tax information

Individuals must pay estimated taxes if Illinois tax due after subtracting withholding and any credits is expected to exceed $1,000. Estimated taxes must equal at least 90% of the current year’s tax or at least 100% of the prior year’s tax in four equal timely installments to avoid late-payment penalties.

Exceptions: The following taxpayers are not required to make estimated payments:

  • Taxpayers who are age 65 or older and permanently living in a nursing home, or

  • Taxpayers who are farmers. A taxpayer is a farmer if at least two-thirds of his or her total federal gross income is from farming.

Payment dates: April 15, June 15, September 15, and January 15.


Indiana (IN)

Indiana income tax forms

Form IT-40, Indiana Full-Year Resident Individual Income Tax Return.

Form IT-40PNR, Indiana Part-Year or Full-Year Nonresident Individual Income Tax Return.

Form IT-40RNR, Reciprocal Nonresident Indiana Individual Income Tax Return.

Extension of time to file

Indiana allows an automatic extension to November 15 if a federal extension request is filed. Request the federal extension.

Extension payment: To avoid a late-payment penalty, pay at least 90% of the amount expected to be owed by April 15, file by November 15, and pay any remaining balance due then. Interest is due on all amounts paid after April 15. 

Mailing addresses for paper-filed returns and payments

Refund/no tax due:

Indiana Department of Revenue

P.O. Box 40, Indianapolis, IN 46206-0040

Return with payment:

Indiana Department of Revenue

P.O. Box 7224, Indianapolis, IN 46207-7224

Mailed payment (Form IN-PFC, Individual Income Tax Electronic Post-Filing Coupon):

Indiana Department of Revenue

P.O. Box 1674, Indianapolis, IN 46206-1674

Estimated tax payment (Form ES-40, Estimated Tax Payment Form):

Indiana Department of Revenue

P.O. Box 6102, Indianapolis, IN 46206-6102

Payment options

Check or money order: Use Form ES-40 or Form IN-PFC and make checks or money orders payable to Indiana Department of Revenue. Write your SSN (and your spouse’s if filing jointly) and the tax year on the lower left corner of the payment. Include payment loose in envelope. Do not staple to return.

Electronic payment (ACH/e-check, credit/debit cards): Access the Indiana Taxpayer Information Management Engine (INTIME) at https://intime.dor.in.gov. No fees are assessed for electronic bank payments. Fees apply to payments made with credit or debit cards.

Estimated tax information

Individuals must pay estimated taxes if Indiana tax due after subtracting withholding and any credits is expected to exceed $1,000. The required annual payment is the lesser of:

  • 90% of the current year’s tax liability,

  • 100% of the prior year’s tax liability, or

  • 110% of the prior year’s tax liability if Indiana AGI is more than $75,000 ($150,000 MFJ).

Payment dates: April 15, June 15, September 15, and January 15.


Iowa (IA)

Iowa income tax forms

Form IA 1040, Iowa Individual Income Tax Return.

Extension of time to file

Iowa allows an automatic extension to October 31 without an application if at least 90% of tax liability is paid by April 30.

Extension payment: Mail Form IA 1040V with a check or money order or pay online to avoid a late penalty.

Mailing addresses for paper-filed returns and payments

Form IA 1040 and Form IA 1040V, Iowa Individual Income Tax Payment Voucher:

Iowa Income Tax Document Processing

P.O. Box 9187, Des Moines, IA 50306-9187

Estimated tax payment (Form IA 1040ES, Estimated Tax Payment Voucher):

Iowa Department of Revenue

P.O. Box 10466, Des Moines, IA 50306-0466

Payment options

Check or money order: Enclose Form IA 1040V and a check made payable to Treasurer, State of Iowa. Payments must be at least $1. Write the type of tax being paid and the tax year being paid on the check or money order.

Electronic payment: Go to govconnect.iowa.gov to make a payment directly from a checking or savings account.

Credit/debit card: Pay online by phone at 1-800-2PAY-TAX, or go to govconnect.iowa.gov. A convenience fee applies.

Estimated tax information

Individuals must pay estimated taxes if Iowa tax due after subtracting withholding and any credits is expected to exceed $200. The required annual payment is the lesser of:

  • 90% of the tax shown on the current year's return, or

  • 100% of the tax on the prior year's return, or

  • 110% if the prior year's federal AGI plus any bonus depreciation adjustment is greater than $150,000 ($75,000 MFS). Prior year return must cover a period of 12 months.

Payment dates: April 30, June 30, September 30, and January 31.


Kansas (KS)

Kansas income tax forms

Form K-40, Kansas Individual Income Tax.

Extension of time to file

Kansas allows an automatic extension to October 15 if a federal extension request is filed and and a copy of the federal extension form is enclosed with the Kansas return when filed. Request the federal extension.

Extension payment: If 90% of tax liability is paid on or before the original due date, an automatic extension is applied and no penalty is assessed. Mail Form K-40V with a check or money order or pay online.

Mailing addresses for paper-filed returns and payments

Form K-40 and Form K-40V, Individual Income Tax Payment Voucher:

Individual Income Tax

Kansas Department of Revenue

P.O. Box 750260, Topeka, KS 66699-0260

Estimated tax payment (Form K-40ES, Estimated Tax Payment Voucher):

Estimated Tax

Kansas Department of Revenue

P.O. Box 3506, Topeka, KS 66625-3506

Payment options

Check or money order: Enclose Form K-40V and a check made payable to “Kansas Income Tax”. Write the last four digits of your SSN and a valid phone number. Do not staple or tape the payment to Forms K-40V or K-40. Form K-40V can be submitted with Form K-40 or separately if the return was filed electronically or already mailed.

Electronic payment: If the return is paper filed, pay online by phone at 785-368-8222, or go to the Kansas Department of Revenue Customer Service Center at www.ksrevenue.gov. For an e-filed return, direct payment is an option during the filing process by providing bank routing and account numbers. To revoke a payment authorization, notify the Kansas Department of Revenue by calling 785-368-8222 by 4 p.m. two business days before the scheduled payment date.

Credit card: Go to ksrevenue.gov. A convenience fee applies.

Estimated tax information

Individuals must pay estimated taxes if Kansas tax due after subtracting withholding and any credits is expected to exceed $500 and withholding and credits are less than the smaller of:

  • 90% of the tax on the current year’s return (66 2/3% for farmers and fishermen), or

  • 100% of the tax on the prior year’s return (the return must cover a 12-month period and have a tax liability).

Payment dates: April 15, June 15, September 15, and January 15.

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