Form ND-1, Individual Income Tax Return. Use for resident, part-year, and nonresident returns.

Extension of time to file

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

Extension payment: Taxpayers must pay the current year’s tax liability online or by mailing a check with Form ND-1EXT by April 15 to avoid an underpayment penalty. Make the check or money order payable to the ND State Tax Commissioner and write the last four digits of your SSN, tax year, and "ND-1EXT".

Return without payment:

Return with payment (Form ND-1PRV, Individual Paper Return Payment Voucher):

Extension payment (Form ND-1EXT, Individual Extension Payment Voucher):

Mailed payment for e-filed returns (Form ND-1V, Individual e-File Return Payment Voucher):

Paper return check or money order: Complete Form ND-1PRV and enclose it with payment to pay a balance due on a paper-filed return. Make a check or money order payable to the ND State Tax Commissioner and include the last four digits of your SSN, tax year, and "ND-1PRV". Do not use Form ND-1PRV for an e-filed return or to make an extension payment.

E-filed return check or money order: Complete Form ND-1V and enclose it with payment to pay a balance due on an e-filed return. Make a check or money order payable to the ND State Tax Commissioner and include the last four digits of your SSN, tax year, and "ND-1.” Do not use Form ND-1V to make an extension payment.

Electronic payment from checking or savings account/credit or debit card: Go to tax.nd.gov and select Make a Payment. The credit card vendor will charge a fee.

Estimated tax information

Individuals must pay estimated tax for 2025 if all the following conditions apply:

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

Ohio income tax forms

Form IT 1040, Individual Income Tax Return.

Extension of time to file

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

Extension payment: If you apply for an extension and owe tax, you must make a payment online or mail Form OUPC with a check by April 15 to avoid interest and a late payment penalty.

Return without payment:

Return with payment:

Mailed payment for e-filed returns, extension payment, estimated tax payment (Form OUPC, Ohio Universal Payment Coupon):

Check or money order: Make checks or money orders payable to the Ohio Treasurer of State. Enclose the check with a payment voucher, Form OUPC.

Credit or debit card/e-check: Go to tax.ohio.gov. All debit and credit card payments are processed by ACI Payments, Inc., which will charge a convenience fee for this service.

Estimated tax information

Individuals must pay estimated taxes if expect a balance due of more than $500. The underpayment of estimated income tax interest penalty will not apply if the sum of tax withheld, current year refundable credits, timely made estimated tax payments, and prior year overpayment credited to the current year are at least:

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

Oklahoma income tax forms

Form 511, Oklahoma Resident Income Tax Return.

Extension of time to file

Oklahoma allows an automatic extension to October 15 if a federal extension is filed and if no Oklahoma liability is owed. Request the federal extension.

If Oklahoma tax is owed, file Form 504‑I to request an extension to October 15.

Extension payment: An extension is valid and a late-payment penalty may be avoided only if 90% of the tax liability is paid by April 15. Interest will be charged from April 15.

Return:

Extension request (Form 504‑I, Application for Extension of Time to File an Oklahoma Income Tax Return for Individuals):

Estimated tax payment (Form OW-8-ES, Oklahoma Individual Estimated Tax):

Check or money order: Make checks or money orders payable to the Oklahoma Tax Commission. Enclose the check with a payment voucher.

Credit or debit card/e-check: Go to oklahoma.gov/tax and select Individuals > Pay taxes.

Estimated tax information

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

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

Oregon income tax forms

Form OR-40, Oregon Individual Income Tax Return for Full-Year Residents.

Extension of time to file

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

Extension payment: Mail Form OR-40-V with a check or money order or pay online by April 15 to avoid interest and a late payment penalty. Mark the Extension payment box on the voucher or select the Estimated payment option if making the payment online.

- Refund, no tax due:

Extension payment with Form OR-40-V, Oregon Individual Income Tax Payment Voucher:

Mailed payment without a return/estimated tax payment (Form OR-40-V, Oregon Individual Income Tax Payment Voucher):

Check or money order: Make checks or money orders payable to the Oregon Department of Revenue. Write the tax year, form number or type of payment, and the last four digits of the SSN or ITIN on the check. Enclose the check with a payment voucher, Form OR-40-V, only if mailing payment separate from the tax return.

Credit or debit card/e-check: Go to oregon.gov/dor and select Make Payment. The service provider will charge a fee. Keep the confirmation number as proof of payment.

Estimated tax information

Individuals must pay estimated taxes if Oregon tax due after subtracting withholding and any credits is expected to exceed $1,000 and withholding is expected to be not equal or exceed at least one of the following:

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

Pennsylvania income tax forms

Form PA-40, Pennsylvania Income Tax Return.

Extension of time to file

Pennsylvania allows an automatic extension to October 15 if a federal extension is filed. Request the federal extension. Submit a copy of the federal extension with the state return.

Extension payment: Pay taxes owed by credit card or electronic funds transfers by April 15 to avoid a penalty.

Refund:

No payment/no refund:

Payment enclosed (Form PA-40V, PA-40 Payment Voucher):

Estimated tax payment (Form PA-40 ES-I, Declaration of Estimated Personal Income Tax):

Check or money order: Make checks or money orders payable to the PA Dept. of Revenue. Write the tax year,  for number (e.g., "PA-40V"), the last four digits of the SSN, and the daytime phone number on the check. Enclose the check with a payment voucher, Form PA-40V, for an e-filed return (optional for a mailed-in return).

Credit/debit card: Go to www.acipayonline.com and select State payments or call 1-800-2PAYTAX (1-800-272-9829) – code is 4800 for Pennsylvania. The service provider will charge a fee.

Electronic funds transfer: Go to myPATH at www.mypath.pa.gov. There is no charge for this option.

❗ Important note: payments of $15,000 or more must be made electronically. Payments not made electronically will be subject to a penalty equal to 3% of the payment amount not to exceed $500.

Estimated tax information

Individuals who reasonably expect income, which is not subject to PA withholding, to exceed $8,000 must make estimated tax payments or be charged an estimated underpayment penalty.

An estimated underpayment penalty is charged if:

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

Underpayment penalty: Use Form REV-1630, Underpayment of Estimated Tax by Individuals, to calculate interest due and/or claim an exception to penalty.

Rhode Island income tax forms

Form RI-1040, Resident Individual Income Tax Return.

Form RI-1040NR, Nonresident Individual Income Tax Return for part-year and nonresident returns.

Extension of time to file

Rhode Island allows an automatic extension to October 15:

Extension payment: Payments can be made by check or money order with Form RI-4868 or by credit card by April 15 to avoid interest and a late payment penalty.

Refund:

Returns with payment/payment without return (Form RI-1040V, Rhode Island Return Payment Voucher):

Extension request (Form RI-4868, Rhode Island Application for Automatic Extension of Time to File a Rhode Island Individual Income Tax Return):

Estimated tax payment (Form RI-1040ES, Rhode Island Resident and Nonresident Estimated Payment Coupons):

Check or money order: Make checks or money orders payable to the RI Division of Taxation and mail with Form RI-1040V.

Credit card: Go to ri.gov/app/taxation/payments. On the upper left corner of page one of Form RI-1040 or RI-1040NR, enter the confirmation number and the amount of tax payment from the payment transaction. A convenience fee applies.

Online payment: Go to taxportal.ri.gov to make same-day tax payments from a checking or savings account.

❗ Important note: an amount due of less than $5 need not be paid.

Estimated tax information

Individuals who reasonably expect to owe more than $250 in excess of any credits allowed against tax must make estimated tax payments or be charged an estimated underpayment penalty. To avoid interest and penalties, taxpayers must pay the following amounts.

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

❗ Important note: the fourth quarter estimated payment does not need to be made if the return is filed and the entire balance due is paid by February 15.

South Carolina income tax forms

Form SC1040, Individual Income Tax Return.

Extension of time to file

South Carolina allows an automatic extension to October 15:

Extension payment: To avoid interest and a late payment penalty, 90% of any tax due must be paid by April 15.

Refund/no tax due:

Balance due: 

Extension request (Form SC4868, Request for Extension of Time to File South Carolina Individual Income Tax Return):

Mailed payment (Form SC1040-V, Individual Income Tax Payment Voucher):

Check or money order: Make checks or money orders payable to the South Carolina Department of Revenue and write your name, SSN, tax year, and form number (e.g., "SC1040”). Do not staple the check to Form SC1040-V. Include Form SC1040-V in the envelope with the return.

Credit card/electronic funds withdrawal: Go to mydorway.dor.sc.gov.

❗ Important note: a taxpayer owing $15,000 or more in connection with any return to be filed must pay electronically.

Estimated tax information

Individuals must pay estimated taxes if the expected total amount of tax owed when the income tax return is filed will be $100 or more, and the total amount of income tax that will be withheld will be less than the lesser of:

Exceptions: 

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

Utah income tax forms

Form TC-40, Utah Individual Income Tax Return for full-year, part-year, and nonresident returns.

Form TC-40B, Non and Part-year Resident Schedule for part-year and nonresident returns (attachment to Form TC-40).

Extension of time to file

Utah allows an automatic extension to October 15, without filing an application.

Extension payment: To avoid interest and penalties, taxpayers must prepay one of the following amounts by April 15:

To make a payment, mail a payment with Form TC-546 or pay online at tap.tax.utah.gov.

Refund/no tax due:

Balance due:

Mailed payment (Form TC-547, Individual Income Tax Return Payment Coupon):

Mailed prepayment (Form TC-546, Individual Income Tax Prepayment Coupon):

Check or money order: Make checks or money orders payable to the Utah State Tax Commission. Include Form TC-547 with the payment.

Credit card/e-check (ACH debit): Go to tap.tax.utah.gov. Online payments may include a service fee.

Estimated tax information

Utah does not require quarterly estimated payments for individuals. Mail a payment with Form TC-546 or pay online at tap.tax.utah.gov.

Payment dates: Prepayment may be done at any time.

Vermont income tax forms

Form IN-111, Vermont Income Tax Return.

Form HS-122, Homestead Declaration and Property Tax Credit Claim. Must be filed each year by every Vermont homeowner.

Form HS-122W, Vermont Homestead Declaration and/or Property Tax Credit Withdrawal. Use if a home was sold or the owner died, or for a home purchased on or before April 1.

Form RCC-146, Renter Credit Claim. For full-year residents.

Extension of time to file

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

Extension payment: If making an extension payment, Form IN-151 must be filed with payment on or before April 15 to avoid interest and a late payment penalty. You can file online at myvtax.vermont.gov.

Refund/no tax due/no payment:

Balance due with payment:

Extension request (Form IN-151, Application for Extension of Time to File Form IN-111):

Mailed payment (Form IN-116, Vermont Income Tax Payment Voucher):

Estimated tax payment (Form IN-114, Vermont Individual Income Estimated Tax Payment Voucher):

Check or money order: Make checks or money orders payable to the Vermont Department of Taxes. 

Credit or debit card: Go to myvtax.vermont.gov. A 3% convenience fee applies.

ACH debit: For electronic filers. Pay tax at the same time the return is electronically filed or schedule a payment date at myvtax.vermont.gov. No fee applies.

Estimated tax information

Individuals must pay estimated tax if tax liability less withholding and credits exceeds $500. To avoid penalties and interest, the payments must equal:

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

Virginia income tax forms

Form 760, Resident Individual Income Tax Return.

Extension of time to file

Virginia 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: Any tentative tax due must be paid with an extension voucher, Form 760IP by May 1 for filing the return if paying by check or money order. Do not submit Form 760IP if no payment is due or if paying electronically.

Refund:

Tax due:

Extension payment (Form 760IP, Virginia Automatic Extension Payment Voucher):

Mailed payment (Form 760-PMT, Tax Due Return Payment Coupon):

Estimated tax payment (Form 760ES, Virginia Estimated Income Tax Payment Vouchers):

Estimate vouchers are mailed to the taxpayer’s locality designated by the Commissioner of the Revenue. See the instructions for Form 760ES for mailing addresses.

Check or money order: Make checks or money orders payable to the Treasurer or Director of Finance of the taxpayer’s city or county of residence or to the Department of Taxation and write the taxpayer’s SSN, tax year, and "Virginia income tax payment” on the check. Mail the check with the taxpayer’s income tax return or with the payment coupon, Form 760-PMT. Do not staple payment to Form 760-PMT.

Credit or debit card: Go to tax.virginia.gov/payments. A convenience fee will be charged.

Electronic payment: Go to tax.virginia.gov/payments. No fee is charged for electronically transferred payments from a savings or checking account.

❗ Important note: taxpayers must submit payments electronically if:

Estimated tax information

Estimated tax payments are not required if:

An estimated tax penalty will not apply if the taxpayer paid at least:

Payment dates: May 1, June 15, September 15, and January 15.

West Virginia income tax forms

Form IT-140, West Virginia Personal Income Tax Return.

Extension of time to file

West Virginia has an automatic six-month extension to file an individual tax return till October 15 if a federal extension request is filed. Request the federal extension. Write “Federal Extension Granted” and the confirmation number at the top of the West Virginia return, enter the extended due date, and attach a copy of the federal extension form.

Extension payment: Full payment of taxes due must be submitted by April 15 to avoid interest and a late payment penalty.

Refund:

Balance due:

Mailed payment (Form IT-140V, Individual Income Tax Electronic Payment Voucher):

Estimated tax payment (Form IT-140ES, Individual Estimated Income Tax Payment):

Check or money order: Make checks or money orders payable to the West Virginia State Tax Department and write your name, address, SSN, tax year, daytime phone number, and form number (e.g., “Form IT-140V”) on the check or money order. Do not attach the payment voucher (Form IT-140V) or your payment to your return or to each other.

Credit or debit card: Go to epay.wvsto.com/tax. A service charge of 2.5% of the payment amount will be charged.

Electronic payment: Go to mytaxes.wvtax.gov and enter the payment amount and date.

Estimated tax information

Estimated tax is required if the balance due is expected to exceed $600. A penalty for underpayment of estimated tax will not apply if the amount paid through withholding and/or estimated tax payments is at least the smaller of:

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

Wisconsin income tax forms

Form 1, Wisconsin Income Tax.

Extension of time to file

Wisconsin has an automatic six-month extension to file an individual tax return till October 15 if a federal extension request is filed. Request the federal extension. Attach a copy of the federal extension form to the Wisconsin state return when mailing.

Extension payment: Full payment of taxes due must be submitted by April 15 to avoid interest and penalties. Use Form 1-ES to make any payments, even if you will e-file.

Refund/no tax due (Forms 1, 1NPR):

Balance due (Forms 1, 1NPR):

Form W-RA, Required Attachments for Electronic Filing:

Note: submit this form only if you electronically filed your return or homestead credit claim. Do not submit this form if you are filing a paper return or homestead credit claim.

Mailed payment (Form EPV, Wisconsin Electronic Payment Voucher):

Estimated tax payment (Form 1-ES, Wisconsin Estimated Tax Voucher):

Check or money order: Make checks or money orders payable to the Wisconsin Department of Revenue. Paper clip payment to the front of Form 1 if mailing in return. For e-filed returns, enclose payment with Form EPV.

Credit card: Credit card payments can be made by calling 800-272-9829 or at www.acipayonline.com and clicking State payments. A 2.5% convenience fee based on the amount of the payment will be charged.

Electronic payment: Go to tap.revenue.wi.gov/pay. This is a free service administered by the Wisconsin Department of Revenue

Estimated tax information

If the current year Wisconsin tax return shows a balance due of $500 or more, underpayment interest will apply unless:

You can retrieve your estimated payment information at the State of Wisconsin Estimated Tax Lookup page.

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