Form 40, Alabama Individual 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.

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

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

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

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

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.

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.

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

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.

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

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

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

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.

Form 540, California 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.

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

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

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

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:

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.

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.

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.

Payment included:

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

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

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

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

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:

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

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.

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.

Payment included:

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

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

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

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:

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.

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

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.

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

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

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

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:

Form D-40, Individual Income Tax Return.

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.

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).

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

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:

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.

Refund or no tax due:

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

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

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

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.

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:

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

Hawaii income tax forms

Form N-11, Individual Income Tax Return 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.

Refund/no tax due:

Tax due/payment included:

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

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:

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):

Idaho income tax forms

Form 40, Individual 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.

Return only:

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

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

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.

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 income tax forms

Form IL-1040, Illinois Individual Income Tax Return.

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.

Refund/no tax due/balance due no payment:

Tax due with payment:

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

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

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

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.

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:

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

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. 

Refund/no tax due:

Return with payment:

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

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

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:

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

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.

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

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

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:

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

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.

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

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

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:

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