Kentucky income tax forms

Form 740, Kentucky Individual Income Tax Return.

Extension of time to file

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

Extension payment: Pay the current year’s tax liability by April 15 to avoid interest and an extension underpayment penalty: make your extension payment online or mail extension payments (check or money order) with a copy of the federal extension form.

Refund/no tax due:

Balance due:

Mailed payment for e-filed returns (Form 740-V, Kentucky Payment Voucher):

Extension payment (Federal extension form with a check or money order):

Estimated tax payment (Form 740-ES, Kentucky Individual Income Tax Estimated Tax Voucher):

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

Check or money order: Make checks or money orders payable to the Kentucky State Treasurer. Write “KY Income Tax — 20XX” and your SSN on the check. Enclose the check with Form 740-V for e-filed returns.

Credit card/e-check: Go to epayment.ky.gov/EPAY. Service provider fees will be charged.

Estimated tax information

Individuals must pay estimated taxes if they reasonably expect to have more than $5,000 of income from which no Kentucky income tax will be withheld. Estimated payments are not required if the amount due is $500 or less. Taxpayers who do not prepay at least 90% of the tax liability may be subject to a penalty for underpayment of estimated tax. This penalty is calculated in the same manner as the federal penalty.

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

Louisiana income tax forms

Form IT-540, Louisiana Resident Income Tax Return.

Note: Louisiana returns are due May 15.

Extension of time to file

Louisiana allows an automatic extension to November 15. No form is required to request an extension.

Extension payment: If you cannot file an income tax return by the due date and anticipate owing additional tax on your return, submit payment (check or money order) with Form R-2868-V by April 15 to avoid interest and a late payment penalty. Only use this voucher for a payment that was not submitted electronically.

Refund/no tax due:

Balance due:

Extension payment (Form R-2868V, Individual Income Tax Automatic Filed Extension Payment Voucher):

Mailed payment for e-filed returns (Form R-540V, Individual Income Tax Electronic Filing Payment Voucher):

Estimated tax payment (Form IT-540ES, Louisiana Estimated Tax Declaration Voucher for Individuals):

Check or money order: Make checks or money orders payable to the Louisiana Department of Revenue. Print the last four digits of your SSN on the check or money order.

Electronic payment: Go to the Louisiana Department of Revenue website at latap.revenue.louisiana.gov

Credit card: Call 888-272-9829 or go to revenue.louisiana.gov/MakeAPayment. Service provider fees may be charged.

Estimated tax information

Estimated tax payments are required if you reasonably expect a balance due of more than $1,000 ($2,000 MFJ). To avoid an underpayment penalty, pay the following amount by the return due date:

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

Maine income tax forms

Form 1040ME, Maine Individual Income Tax.

Extension of time to file

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

Extension payment: At least 90% of the tax owed must be paid by April 15 to avoid a late payment penalty. Use Form 1040EXT-ME to make payments (check/money order).

Refund:

Balance due/no tax due:

Extension payment (Form 1040EXT-ME, Extension Payment Voucher for Individual Income Tax):

Mailed payment for e-filed returns (Form 1040ME-PV, Maine Individual Income Tax Payment Voucher):

Estimated tax payment (Form 1040ES-ME, Maine Estimated Tax for Individuals):

Check or money order: Make checks or money orders payable to "Treasurer, State of Maine". If filing a paper return, enclose payment with the return (do not staple or tape). For e-filed returns, use Form 1040ME-PV.

Electronic payment: Use Maine EZ Pay at portal.maine.gov/ezpay. Payments are electronically withdrawn from a bank account.

Estimated tax information

Individuals must pay estimated taxes if Maine tax due after subtracting withholding and any allowable credits is $1,000 or more and if the tax liability for the prior year was $1,000 or more. Use Form 1040ES-ME to make a payment with a check or money order or pay online.

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

Maryland income tax forms

Form 502, Resident Income Tax Return.

Extension of time to file

Maryland allows an automatic extension to October 15 if a federal extension is filed and no Maryland tax is due. Request the federal extension.

If no tax is due and a federal extension was not requested, file an extension online at www.marylandtaxes.gov or by calling 410-260-7829 from Central Maryland or toll-free 1-800-260-3664 from elsewhere.

Extension payment: If tax is due, file Form PV with a payment by April 15 to avoid interest and a late payment penalty.

Return without payment:

Only payment (Form PV, Personal Tax Payment Voucher for Form 502/505, Estimated Tax and Extensions):

Check or money order: Make a check or money order payable to the "Comptroller of Maryland". Write your SSN, type of tax, and tax year on the check, and attach it with a single staple to the completed Form PV. Do not attach the check or money order to the return.

Electronic payment: Go to www.marylandtaxes.gov and select Individual Payment under Pay. Log into the Comptroller’s Individual’s Online Service Center and provide account type, bank routing number and account number, amount, and date of debit.

Note: to be eligible to make online payments, a Maryland return must be on file for the registered user.

Credit/debit card: Call 877-884-4009 or go to www.marylandtaxes.gov. A convenience fee applies.

Note: an online payment where the bank mails the Comptroller of Maryland a paper check is not considered an electronic payment.

Estimated tax information

Individuals must pay estimated taxes if Maryland tax due after subtracting withholding and any allowable credits is expected to exceed $500. To avoid interest and penalties, taxpayers must pay the following amount by the return due date:

Note: a taxpayer must file a declaration with payment in full within 60 days of receiving $500 or more of income from awards, prizes, lotteries, or raffles, whether paid in cash or property if Maryland tax has not been withheld.

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

Massachusetts income tax forms

Form 1, Massachusetts Resident Income Tax Return.

Extension of time to file

Massachusetts allows an automatic extension to October 15, without filing an application if 80% of total tax liability is paid by April 15.

Extension payment: If you are making a payment of $5,000 or more, file Form M-4868 online at MassTaxConnect. Payments can be made through electronic funds withdrawal. Paper extensions are filed with Form M-4868 and a check or money order.

Extension payment (Form M-4868, Massachusetts Income Tax Extension Payment Worksheet and Voucher):

Mailed payment for e-filed returns (Form PV, Massachusetts Income Tax Payment Voucher):

Check or money order: Make checks payable to the Commonwealth of Massachusetts. Write your SSN on the front of the check or money order in the lower left corner. Enclose payment and Form PV.

Electronic payment: Make estimated tax payments, extension payments, and other payments online through MassTaxConnect after registering for a MassTaxConnect account.

Estimated tax information

Individuals must pay estimated taxes if Massachusetts tax due after subtracting withholding and any allowable credits is expected to exceed $400. To avoid interest and penalties, taxpayers must pay the following amount by the return due date:

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

Michigan income tax forms

Form MI-1040, Michigan Individual Income Tax Return.

Extension of time to file

Michigan allows an automatic extension to October 15 if a federal extension is filed and no Michigan tax is due. Request the federal extension.

Extension payment: If payment is due, send payment of the estimated tax due with a copy of an approved federal extension by April 15. This will extend the due date to the extended federal due date. If a federal extension is not filed, send payment with Form 4. Attach a copy of all federal and Michigan extensions to the Michigan return. An extension is not necessary if you are expecting a refund.

If the extension payment is made electronically, do not mail Form 4.

Extension request (Form 4, Application for Extension of Time to File Michigan Tax Returns):

Mailed payment for e-filed returns (Form MI-1040V, Individual Income Tax Payment Voucher):

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

Check or money order: Make checks payable to “State of Michigan”. Write the last four digits of your SSN, tax year, and the type of form filed (e.g., “2024 MI-1040ES”) on the front of the check or money order. Payment can be included with the tax return. If the return is e-filed, payment can be mailed with Form MI-1040V. 

Electronic payment: Go to the Michigan Individual Income Tax e-Payments system at michigan.gov/taxes. There is no fee to pay with e-check. A fee will apply for debit card and credit card transactions.

Estimated tax information

Individuals must pay estimated taxes if Michigan tax due after subtracting withholding and any allowable credits is expected to exceed $500. Payments are not required if withholding is expected to be at least:

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

Minnesota income tax forms

Form M1, Individual Income Tax. Use for resident, part-year, and nonresident returns.

Extension of time to file

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

Extension payment: All tax due must be paid by April 15 to avoid interest and a late payment penalty.

Return only (do not include payment; payment mailed separately):

Extension payment:

Individual income tax return payment:

Estimated tax payment:

Check or money order: Go to revenue.state.mn.us and choose Make a Payment under Individuals. Select Check or Money order. Print the voucher and mail it with a check made payable to Minnesota Revenue.

Electronic payment: Go to revenue.state.mn.us and choose Make a Payment under Individuals. Select Bank Account or Credit or Debit Card and follow the prompts to make a payment. A foreign bank account cannot be used. A fee will apply for debit card and credit card transactions.

Estimated tax information

Individuals must pay estimated taxes if the balance due on the return is $500 or more and withholding and credits are less than the smaller of:

Individuals will not be subject to an estimated tax penalty if there was no Minnesota prior year’s tax liability, the individual was a Minnesota resident for the entire prior year, and the prior year's return covered a 12-month period.

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

Mississippi income tax forms

Form 80-105, Resident Individual Income Tax Return.

Extension of time to file

Mississippi allows an automatic extension to October 15 if a federal extension is filed and no additional Mississippi tax is due. Request the federal extension. Attach a copy of the federal extension to the Mississippi return.

Extension payment: All tax due must be paid online, via credit card, or check using Form 80-106 by April 15 to avoid interest and a late payment penalty.

Refund:

Balance due/no tax due:

Payment without return (Form 80-106, Individual/Fiduciary Income Tax Payment Voucher):

Estimated tax payment (Form 80-106, Individual/Fiduciary Income Tax Payment Voucher):

Check or money order: Make a check or money order payable to the Department of Revenue and attach it to Form 80-106. When filing a paper return, attach the payment voucher to the front of the return.

Electronic payment: Go to the Taxpayer Access Point and follow the instructions.

Credit cards/e-check: Go to www.ms.gov/dor/quickpay. A convenience fee is charged by the service provider.

Estimated tax information

Estimated tax payments are required if the taxpayer does not have at least 80% of annual Mississippi income tax liability prepaid through withholding and annual tax liability exceeds $200.

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

Missouri income tax forms

Form MO-1040, Individual Income Tax Return.

Form MO-1040A, Individual Income Tax Return Single/Married (One Income).

Extension of time to file

Missouri allows an automatic extension to October 15 if no additional Missouri tax is due. Attach a copy of the federal extension to the Missouri return when filed. 

If Missouri tax is due, file Form MO-60 by April 15.

Extension payment: All tax due must be paid online, via credit card, or check using Form 80-106 by April 15 to avoid interest and a late payment penalty

Returns without bar codes:

Extension request (Form MO-60, Application for Extension of Time to File):

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

Estimated tax payment (Form MO-1040ES, Declaration of Estimated Tax for Individuals):

Check or money order: Make a check or money order payable to the Missouri Department of Revenue and attach it to a return or mail with Form MO-1040V.

Electronic payment: Missouri accepts online payments, including extension and estimated tax payments using e-check or credit card. Call 888-929-0513 or go to dor.mo.gov/taxation/individual/pay-online:

Estimated tax information

Estimated tax payments are required if Missouri income tax for the year less credits, including withholding is expected to be $100 or more. A taxpayer may be subject to an underpayment penalty for failure to pay estimated tax timely. The penalty does not apply if the total tax due equals or exceeds:

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

Montana income tax forms

Form 2, Montana Individual Income Tax Return. Use for full-year, part-year and nonresidents.

Extension of time to file

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

Extension payment: All tax due must be paid online or by check with Form IT by April 15 to avoid interest and a late payment penalty.

Refund, no payment:

Payment included:

Mailed payment (Form IT, Montana Individual Income Tax Payment Voucher):

Check or money order: Make a check or money order payable to the Montana Department of Revenue and write your SSN and tax year on the memo line. Mail Form IT with the check.

Note: payments of $500,000 or more must be made electronically.

E-check or credit/debit card: Go to the TransAction Portal (TAP) at tap.dor.mt.gov. There is a fee when paying with a credit or debit card.

Estimated tax information

Estimated tax payments are required if Montana income tax for the year less credits, including withholding is expected to be $500 or more. To avoid penalties, taxpayers must pay the following amount by the return due date:

To calculate estimated tax, use Worksheet ESW, Montana Estimated Tax Worksheet, from Montana Publication 1, Prepaying Income Tax.

Exception: Estimated tax payments are not required if at least two-thirds of the taxpayer’s gross income is derived from farming or ranching operations.

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

Nebraska income tax forms

Form 1040N, Nebraska Individual Income Tax Return. Use for residents, part-year and nonresidents.

Extension of time to file

Nebraska allows an automatic extension to October 15 if a federal extension is filed. Request the federal extension. Attach a copy of the federal extension to the Nebraska return when filed.

Refund, no tax due:

Balance due:

Mailed payment (Form 1040N-V, Nebraska Individual Income Tax Payment Voucher):

Estimated tax payment (Form 1040N-ES, Nebraska Individual Estimated Income Tax Payment Vouchers):

Check or money order: Make a check or money order payable to the Nebraska Department of Revenue and attach it to a return or mail with Form 1040N-V or with Form 1040N-ES for estimated tax payments.

EFT debit: Go to revenue.nebraska.gov/individuals and enter your bank account number and routing number.

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

Estimated tax payments are required if Nebraska income tax for the year less credits, including withholding is expected to be $500 or more. Tax is underpaid if payments are not at least:

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

New Hampshire income tax forms

Form DP-10, Interest and Dividends Tax Return.

Extension of time to file

New Hampshire allows an automatic extension to November 15 without an application if 100% of tax is paid by April 15.

Extension payment: Use Form DP-59-A to make a payment by April 15 to avoid interest and a late payment penalty.

Form DP-10:

Extension payment (Form DP-59-A, Payment Form and Application for 7-Month Extension of Time to File Interest and Dividends Tax Return):

Estimated tax payment (Form DP-10-ES, Individual Estimated Income Tax Payment Vouchers):

Check or money order: Make a check or money order payable to the State of New Hampshire and include the taxpayer identification number (TIN) on the check. Mail with the return or with Form DP-10-ES for estimated tax payments.

Electronic payment: Go to Granite Tax Connect at gtc.revenue.nh.gov/TAP.

Estimated tax information

Individuals must make quarterly estimated tax payments if NH annual interest and dividends tax equals $500 or more.

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

New Jersey income tax forms

Form NJ-1040, Resident Income Tax Return.

Extension of time to file

New Jersey allows an automatic extension to October 15 if at least 80% of the tax liability is paid through withholding, estimated tax, and other payments, and a federal extension is filed. Request the federal extension. Attach a copy of the federal extension to the New Jersey return when filed.

Extension payment: If you must make a payment with the extension to satisfy the 80% requirement, file Form NJ-630 (mail it or file it online at nj.gov/treasury/taxation/njit17) even if the federal extension is filed with the IRS.

Resident return requesting a refund or no tax due (Form NJ-1040):

Resident return (Form NJ-1040) with payment (Form NJ-1040-V, NJ Gross Income Tax Resident Payment Voucher):

Nonresident return (Form NJ-1040NR):

Extension request (Form NJ-630, Application for Extension of Time to File New Jersey Gross Income Tax Return):

Mailed payment for e-filed returns (Form NJ‑1040-V for residents, Form NJ-1040NR-V for nonresidents):

Estimated tax payment (Form NJ-1040-ES, NJ Gross Income Tax Declaration of Estimated Tax):

❗ Important note: send only one return per envelope. Do not staple, paper clip, tape, or use any other fastening device for your return and enclosures.

Check or money order: Make a check or money order payable to the State of New Jersey-TGI and write your SSN on the check. Send a payment with a payment voucher in the same envelope with a tax return. Residents use Form NJ-1040-V payment voucher. Nonresidents use Form NJ-1040NR-V payment voucher.

E-check: Go to the Division’s website at nj.gov/treasury. Taxpayers can also make an e-check payment by calling customer service at 609-292-6400.

Credit card: Go to nj.gov/treasury or call 1-888-673-7694. Fees apply.

Estimated tax information

Individuals must pay estimated taxes if NJ tax due after subtracting withholding and any credits is expected to exceed $400.

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

New Mexico income tax forms

Form PIT-1, New Mexico Personal Income Tax.

Extension of time to file

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

Extension payment: Mail Form PIT-EXT with a check or make online payment via credit card or e-check by April 15 to avoid interest and a late payment penalty.

Refund/return without payment:

Return with payment (Form PIT-EXT, Personal Income Tax Extension Payment Voucher):

Estimated tax payment (Form PIT-ES, Personal Income Estimated Tax Payment Voucher):

Check: Complete a payment voucher PIT-PV and submit it with a check. Make checks payable to the New Mexico Taxation and Revenue Department and write your SSN, PIT-PN, tax year, and the type of form filed on the check.

Credit card/e-check: Go to the Taxpayer Access Point (TAP) at tap.state.nm.us/TAP. There is no fee when paying by e-check. If paying by credit card, a third-party provider will charge a convenience fee.

Estimated tax information

There is no penalty for underpayment of estimated tax if:

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

New York income tax forms

Form IT-201, Resident Income Tax Return.

Extension of time to file

New York does not accept a federal extension but allows an extension to October 15 by filing Form IT-370. Request federal & NY state extensions.

Extension payment: If you apply for an extension and owe tax, you must make your extension payment online or mail Form IT-370 with a check by April 15 to avoid interest and a late payment penalty.

Without payment:

With payment:

Mailed payment for e-filed or previously filed returns (Form IT-201-V, Payment Voucher for Income Tax Returns):

Extension request with payment (Form IT-370, Application for Automatic Six-Month Extension of Time to File for Individuals):

Extension request without payment (Form IT-370, Application for Automatic Six-Month Extension of Time to File for Individuals):

Estimated tax payment (Form IT-2105, Estimated Income Tax Payment Voucher for Individuals):

Check or money order: Make checks or money orders payable to "New York State Income Tax". Write “20XX Income Tax” and the last four digits of your SSN on the check or money order. Enclose the check with a payment voucher Form IT-201-V.

Credit card: Go to www.tax.ny.gov and click on Make a payment. A convenience fee applies. Keep the confirmation number as proof of payment.

Estimated tax information

Individuals must pay estimated taxes in four equal installments if either NY State, NY City, or Yonkers tax for the year after subtracting withholding, estimated tax paid, and credits is expected to be at least $300.

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

Penalty: A penalty for underpayment of taxes for the current year applies if payments are not made timely and the total amount of NY State, NY City, Yonkers, and MCTMT paid is not at least:

The penalty will not apply to a New York State resident (or a nonresident or part-year resident with New York source income) with no tax liability for the full 12-month preceding tax year.

North Carolina income tax forms

Form D-400, Individual Income Tax Return. Use for resident, part-year resident, and nonresident returns.

Extension of time to file

North Carolina 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 your extension payment online or mail Form D-400V with a check by April 15 to avoid interest and a late payment penalty.

Refund:

Balance due/no refund:

Mailed payment (Form D-400V, Application for Extension for Filing Individual Income Tax Return, or Form D-400V Amended, Individual Income Payment Voucher):

Estimated tax payment (Form NC-40, North Carolina Individual Estimated Income Tax):

Check or money order: Make checks or money orders payable to the North Carolina Department of Revenue. Write the taxpayer’s name, address, and SSN on the check or money order. Enclose the check with a payment voucher, Form D-400V.

Credit card: Go to ncdor.gov, select File and Pay > eServices. There is a convenience fee to pay by credit or debit card.

Amended payment: When filing an amended North Carolina tax return, an individual who owes additional tax should include Form D-400V Amended. This form allows North Carolina to process amended payments more accurately and efficiently with fewer errors.

Estimated tax information

Individuals must pay estimated taxes if tax liability, reduced by North Carolina tax withheld and allowable tax credits, is $1,000 or more. Each payment of estimated tax must be accompanied by Form NC-40. To avoid penalties, the taxpayer must pay at least:

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