State Income Tax

We will file and prepare your state income tax return for you. Please recognize regardless of what state you reside in if you pull unemployment benefits from another state it does require us to file a non resident return for that state. In many instances it actually reduces your state tax liability because $7,000 of unemployment benefits taxed at the lower rate than overall income taxed at the higher rate saves most of our clients at least $75, or a dinner out. Plus ensures that you don’t receive notices with interest and penalties down the road. Very well aware your employer does not withhold state income taxes. Also well aware that if you work for a California based company you are going to get what I refer to as a ‘nasty gram’ from the California Franchise Tax Board, we have a form letter to cover. Realize we will file federal extensions on your behalf and provide you with quarterly estimates for state income taxes. Below is a link to your states Department of Revenue, you are responsible for filing since most require a comment to pay by April 15th and we cannot commit on your behalf. If you do remit your quarterly estimates I highly suggest you contact me from January 1st-14th, prior to making last quarter payment. I have seen clients that have been recipients of small dollar state refunds and incur up to 32% federal tax liability on such. PLEASE NOTE: Any state that requires the federal extension attached will be filed by TWTS with a copy of the federal extension.

Select Your state.

Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware Dist of Columbia Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming

ALABAMA
http://www.revenue.alabama.gov/incometax/itindex2.cfm
Alabama individual and business income taxpayers are no longer required to file an Alabama extension form if they find they cannot meet their annual return filing deadline. Taxpayers will be given an automatic single six-month extension to file. NO EXTENSION FORM (PAPER OR ELECTRONIC) IS REQUIRED TO BE FILED.

ARIZONA
http://www.azdor.gov/LinkClick.aspx?fileticket=js9JrK-DTc4%3d&tabid=257&mid=878
Individuals use Arizona Form 204 to apply for automatic six month extension to file.  Your completed extension form must be filed by April 15, 2013.  Remember, this is not a request for extension to pay.  To avoid an extension underpayment penalty you must pay at least 90% of the tax due by April 15, 2013.  For proper application of your payment and to avoid delays, be sure to submit your payment together with the completed Arizona Form 204.  However, if you are filing under a federal extension, or making your Arizona extension payment electronically, you do not need to file Arizona Form 204.  Electronic payment can be made using AZTaxes.gov Make a Payment.

ARKANSAS
http://www.dfa.arkansas.gov/offices/incomeTax/individual/Pages/deadlineExtensionInformation.aspx
State Income Tax Filing Deadline & Extension Information  The due date for filing your Arkansas Individual Income Tax return is April 15. If April 15 falls on a weekend or a holiday, your return is due on the next business day. A request for an extension of time to file may be filed and if it is accepted and you file before the deadline, you will not be charged for any late filing penalties for filing the tax return past the original due date. Interest and any applicable failure to pay penalty will be charged on all tax due returns from the original due date until the date you file the income tax return. If you have already filed a federal extension, you do not have to file a state extension. The State of Arkansas will honor an accepted federal extension and your due date will be the same as the federal return. You will need to check the appropriate box on the front of your Arkansas return when you file.

CALIFORNIA
https://www.ftb.ca.gov/forms/2013/13_540es.pdf
How can I get an extension to file? California gives you an automatic filing extension through October 15, 2013. You don't need to apply for one. Here's what you should do if you can't file by April 15, 2013:

• You are due a refund — File your return by October 15, 2013. Choose e-file and direct deposit for the fastest refund. You have a balance due — Pay the amount you owe by April 15, 2013 to avoid penalties and interest.
• You can pay online, by credit card, or by check with form FTB 3519. Then file your return by October 15, 2013. Choose e-file to ensure we receive your return on time.
  

COLORADO
http://www.colorado.gov/cs/Satellite/Revenue/REVX/1178305430066
Extensions Expect to get a refund this year but can't make the deadline? You can take advantage of the state's automatic six-month extension of time to file and file your state form on or before October 15. There is no form to fill out and no need to notify the department. The extension applies to filing the Colorado tax form 104, not to any state income tax you may owe.

Owe state income tax this year?

90% of your tax liability must be paid on or before April 15 to avoid penalties. Any remaining balance due would be subject to interest only. 

CONNECTICUT
http://www.ct.gov/drs/lib/drs/forms/2012forms/incometax/ct-1040ext.pdf
You must file this form by the due date of your original return or your request will be denied. See instructions. However, if you expect to owe no additional Connecticut income tax for the 2012 taxable year, after taking into account any Connecticut income tax withheld from your wages or any estimated Connecticut income tax payments you have made, or both, and you have requested an extension of time to file your 2012 federal income tax return, you are not required to file Form CT-1040 EXT. You will be subject to interest and may be subject to a penalty on any amount of tax not paid on or before the original due date of your return.

DELAWARE
https://dorweb.revenue.delaware.gov/scripts/olp/olp.dll/pitext
Can be filed on line from February 1st through April 30th.

GEORGIA
TSD_APPLICATION_FOR_EXTENSION_OF_TIME_FOR_FILING_STATE_INCOME_TAX_RETURNS_IT303
There are two ways to obtain an automatic six month extension to file your Georgia income tax return:

•  Obtain an extension to file your Federal return. You do not need to request an extension to file your Georgia return if you receive a Federal extension. The due date for filing your Georgia return will be automatically extended with an approved Federal extension. Attach a copy of Federal Form 4868 or the IRS confirmation letter (if you request a Federal extension electronically) to the Georgia return when filed.

HAWAII
http://www6.hawaii.gov/tax/2012/n101a_f.pdf
Q: Does Hawaii accept the Federal Form 4868, Application for Automatic Extension of time to File U.S. Individual Income Tax Return, in lieu of the Hawaii extension form?
A: No. Hawaii will not accept Federal extension forms. The Hawaii extension forms must be used.

IDAHO
http://tax.idaho.gov/i-1039.cfm#sub6
If taxpayers can't file their Idaho individual income taxes by the April 15* due date, they may be eligible to get an automatic, six-month extension.

ILLINOIS
http://www.revenue.state.il.us/Individuals/FilingRequirements/extension.htm
We grant an automatic six-month extension of time to file your return. If you receive a federal extension of more than six months, you are automatically allowed that extension for Illinois. These extensions do not grant you an extension of time to pay any tax you owe. If you determine that you will owe tax, you must use Form IL-505-I, Automatic Extension Payment for Individuals, to pay any tax you owe to avoid penalty and interest on tax not paid by April 15, 2013.

INDIANA
http://iot.custhelp.com/app/answers/detail/a_id/668
I need more time to file my taxes and I think I will owe the Department. What should I do?

I need more time to file my taxes and I think I will owe the Department. What should I do?

You may need to file an extension of time to file. You can do this by filing Indiana's extension Form IT-9, or by accessing the Department's online ePay service.

IOWA
http://www.iowa.gov/tax/educate/faqinc.html#2
How do I get an extension to file my Iowa return?

Income tax returns are due on April 30 following the tax year. If April 30 falls on a Saturday or Sunday, the due date is the following Monday. Iowa has no paper extension form. If you have at least 90% of the tax paid by the due date, you will automatically have until October 31 to file the return.
If an additional payment is necessary in order to meet the 90% requirement, you must make payment using the Iowa Individual Income Tax Payment Voucher (41-137). Vouchers can be found on our individual income tax forms page. If 90% of the correct tax is not paid timely, penalty, and interest apply. You can also pay online through eFile & Pay. ePay is free direct debit. Interest will accrue on any tax not paid by the original due date.

KANSAS
http://www.ksrevenue.org/pdf/ip12.pdf
If you are unable to complete your Kansas return by the filing deadline, you may request an extension of time to file. If you filed Form 4868 with the Internal Revenue Service for an automatic extension to file, enclose a copy of this form with your completed Form K-40 to automatically receive an extension to file your Kansas return. Kansas does not have a separate extension request form. If you are entitled to a refund, an extension is not required.
To pay the tax balance due for an extension, use the Kansas Payment Voucher (K-40V). Check the box on the K-40V indicating extension payment. If you do not pay the tax due (may be estimated) by the original due date, you will owe interest and penalty on any balance due.

KENTUCKY
http://revenue.ky.gov/NR/rdonlyres/94DECC98-59AB-404B-8EE9-8D71804B3CFD/0/WEBFAQsIII.pdf

LOUISIANA
https://esweb.revenue.louisiana.gov/OnlineTaxExtensions/IndividualTaxExtension.aspx
By submitting an extension request, you are requesting only an extension of time to file your Louisiana income tax return. This request does not grant an extension of time to pay the tax due. Payments received after the return due date will be charged interest and late payment penalty.

MAINE
http://www.state.me.us/revenue/forms/1040/2012/12_1040_ExtPmtVchr_rev091412.pdf
You will need to file an extension for Maine.

MARYLAND
http://taxes.marylandtaxes.com/Individual_Taxes/Individual_Tax_Types/Income_Tax/
Request an Extension of Time to File
If necessary, you may request an extension of time of up to six months beyond the filing deadline to file your return. If you already requested an extension from IRS for your federal return and you do not owe additional state tax, you receive an automatic six-month extension for filing your Maryland return. If you do owe additional tax and need an extension of time to file, you must file Form 502E by the due date and enclose a check or money order for the amount you expect to owe.

MASSACHUSETTS
https://wfb.dor.state.ma.us/webfile/wsi/Public/Webforms/AutoExtension/WebExtendDefault.aspx
To apply for an automatic six-month extension to file your Massachusetts Personal Income Tax and make payments, please select the appropriate option below and then click Continue.
NOTE: The WebExtend application is available to file your extension only between March 10, 2013 and  April 17, 2013.

MICHIGAN
http://www.michigan.gov/documents/4_144975_7.pdf
File Form 4 or a copy of your federal extension. An extension of time to file the federal return automatically extends the time to file the Michigan return to the new federal due date. An extension of time to file is not an extension of time to pay.

MINNESOTA
http://www.revenue.state.mn.us/Forms_and_Instructions/2012/m13_12.pdf
If you pay at least 90 percent of your total tax by April 15, 2013, and file your Form M1 with payment of the remaining tax due no later than October 15, you will not be charged a late payment penalty.

MISSISSIPPI
http://www.dor.ms.gov/taxareas/individ/filingnotice2011incometax.html
Anyone that requests an extension of time to file has until October 15, 2012 to file the return. Please note that the extension of time is for filing the return, not paying the tax; therefore, any tax due should be paid on or before April 17, 2012 in order to avoid penalty and interest.

MISSOURI
http://dor.mo.gov/forms/MO-60_2012.pdf
File this form. Also, you may no individual income tax filers:

If you have an approved federal extension, you may not be required to file this form. Also, you may not be required to file an extension if you do not expect to owe additional income tax or if you anticipate receiving a refund you might be required to file an extension if you do not expect to owe additional income tax or if you anticipate receiving a refund.

MONTANA
http://revenue.mt.gov/content/formsandresources/downloadable-forms/2012/Form_2_Booklet_2012.pdf
Automatic Extension to File and Pay if Tax Liability is $200 or Less If your tax liability is $200 or less, you will receive an automatic, six-month extension to file your return and pay this tax as long as the payment is received and the return is filed by the extended due date. For most individuals, that date is October 15, 2013. Please note that if the return is not filed and the tax is not paid on or before the extended due date, penalty and interest will be calculated from the original due date of the tax return.

NEBRASKA
http://www.revenue.ne.gov/tax/current/f_1040n_booklet.pdf
Nebraska Extension of Time. The Department accepts the federal extension of time to file. It is only necessary to file a Nebraska extension of time if you are making a tentative tax payment or when a federal extension is not filed. A six-month extension to file Form 1040N may only be obtained by:
1. Attaching a copy of a timely-filed Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, Federal Form 4868, to the Nebraska return when filed.

NEW JERSEY
http://www.state.nj.us/treasury/taxation/questions/extension.shtml
If you are not able to file your New Jersey income tax return on time, you may apply for an extension of time to file. If all the requirements are satisfied, an extension of six (6) months will be granted for filing Forms NJ-1040, NJ-1040NR, and NJ-1080C. A five (5)-month extension of time will be granted for filing Form NJ-1041. However, extensions of time are granted only to file your tax return; there are no extensions of time to pay the tax due. Penalties and interest are imposed whenever tax is paid after the original due date. If you fail to satisfy any of the requirements, the extension request will be denied. The Division of Taxation will notify you only if your extension request is denied, but not until after your return is actually filed.

NEW MEXICO
http://www.tax.newmexico.gov/individuals/file-my-income-tax/Pages/Home.aspx
You may request an extension of time to file by completing IRS Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return or New Mexico Form RPD-41096, Extension of Time to File.  An extension of time to file is not an extension to pay, however. If additional tax is due, it must be paid by April 15 to avoid paying interest.

NEW YORK
http://www.tax.ny.gov/pit/file/ext.htm
Apply for an extension of time to file an income tax return.
If you can't file on time, you can get an automatic six-month extension of time to file Form IT-201, Resident Income Tax Return, or Form IT-203, Nonresident and Part-Year resident Income Tax Return.

NORTH CAROLIA
http://www.dornc.com/taxes/individual/extension.html
If you are unable to file your North Carolina Individual Income Tax Return by the due date, you may apply for an automatic six-month extension. To receive an extension of time, you must file Form D-410 and properly estimate the amount of tax you expect to owe. You are not required to send a payment of the tax you estimate as due to receive the extension; however, it will benefit you to pay as much as you can with the extension request. An extension of time for filing the return does not extend the time for paying the tax. If you do not pay the amount due by the original due date, you will owe a 10 percent late-payment penalty and interest.

NORTH DAKOTA
http://www.nd.gov/tax/genforms/form101.pdf
Did you apply for a federal extension? If you applied for an extension to file your federal return, you do not need to use this form—see the instructions for the procedures to follow to have the federal extension recognized.

OHIO
http://www.tax.ohio.gov/ohio_individual/individual/filingforanextension.aspx
You must first qualify for a federal extension. Ohio does not have an Ohio extension form but honors the federal extension. You should attach to the Ohio income tax return a copy of your extension or your extension confirmation number or a printed copy of the federal acknowledgment.

OKLAHOMA
http://www.tax.ok.gov/it3.html
If there is no additional state income tax due and you intend to file within the period granted by the IRS, the Oklahoma Tax Commission will honor the Federal extension. Enclose a copy of the Federal extension with your filed Oklahoma return. An Oklahoma extension form 504 is required when requesting an extension beyond that granted by the IRS, or if you need to make a payment to cover your anticipated tax liability. An extension is valid only if 90 percent of the tax due is paid on or before the original due date of the return. An Oklahoma extension is not an extension of time to pay the tax, it is only an extension of time to file the return.

OREGON
http://www.oregon.gov/dor/forms/personal/form_40-ext_101-165_2012.pdf
Use Form 40-EXT to apply for an automatic six-month extension of time to file your Oregon return. We will honor all federal extensions of time to file individual income tax returns as valid Oregon extensions. If you received a federal automatic six-month extension (federal Form 4868), don’t use Oregon Form 40-EXT unless you owe Oregon tax for 2012.

PENNSYLVANIA
http://www.portal.state.pa.us/portal/server.pt/community/personal_income_tax/11409/extension_of_time_to_file/580651
Requesting an Extension of Time to File State Income Tax Returns The Department will grant an extension of time to file a PA income tax return up to six months. Unless the taxpayer is outside the U.S., the Department will not grant an extension for more than six months.  An extension of time to file does not extend the payment deadline. 

RHODE ISLAND
http://www.dor.ri.gov/form/2001/pers/4868.pdf
Use Form RI-4868 to apply for 4 more months to file Form RI- 1040 or RI-1040NR. If a taxpayer meets all the following tests, the Rhode Island extension form and the additional extension form need not be filed. The taxpayer is not required to make payment with Rhode Island extension form; and The taxpayer files a proper federal extension form (automatic or additional); The taxpayer's request for extension covers the same time period for both Rhode Island and federal purposes.

SOUTH CAROLINA
http://www.sctax.org/Tax+Information/Individual+Income+Tax/IITFilingRequirements2.htm
Extension of Time to File If you need more time to file a South Carolina income tax return, you are allowed an extension equal to the time allowed by the IRS. The extension extends your time to file until October 15th.  To receive a state extension, attach a copy of your federal extension request to your state return when you file it. If you owe additional state income tax, you are required to file Form SC4868 and attach payment of taxes you estimate you owe. Remember, an extension only allows you additional time to file your return. Your tax must still be paid to avoid penalty and interest.  SCnetFile for Extensions allows you to file and pay your SC4868 electronically directly with the SC Department of Revenue.  You can pay your balance due by credit card (Visa or Mastercard) or by EFW (Electronic Funds Withdrawal). 

UTAH
http://incometax.utah.gov/filing/extensions-and-prepayments
Utah automatically provides an extension of six months (to October 15, 2013) to file your Utah return. There is no form needed to obtain this extension. The Utah extension is an extension to file your tax return, not an extension to pay your taxes. To avoid late payment taxes you must meet the prepayment requirements below on or before April 15, 2013. Utah statute does not provide for any extra extension periods such as for taxpayers overseas, in disaster areas, or in military service. To avoid penalties you must meet the prepayment requirements below on or before April 15, 2013. If you filed your return during a federal extension period that did not have a matching Utah extension period, you may qualify for relief of Utah penalties.

VERMONT
http://www.state.vt.us/tax/individual.shtml
Individual Income

Information on Vermont Volunteer Income Tax Assistance sites

Important information relating to Use Tax

Advice from IRS: Points to Keep in Mind When Choosing A Tax Preparer

Income Tax Return Due Dates

April 15, 2013 2012

    Income Tax Return or Extension Request Due

    * *NOTE: Extension of time to file the income tax return does not apply to:

    ---Property Tax Adjustment Claim OR

    ---Renter Rebate Claim

October 15, 2013

    No Property Tax Adjustment Claims accepted after this date No Renter Rebate Claims accepted after this date

October 15, 2013

    Extended 2011 Income Tax Return Due

VIRGINIA
http://www.tax.virginia.gov/site.cfm?alias=IndividualFAQ2#dates
How do I request an extension of time to file my return? For taxable years beginning on or after January 1, 2005, an automatic six-month filing extension is allowed for individual and fiduciary income tax filers. No paper application or online application for extension is required. The extension provisions do not apply to payment of any tax that may be due with the return. To avoid penalties, filers must pay at least 90% of their final tax liability by the original due date for filing the return. Individuals submit the payment on Form 760IP; fiduciaries should use Form 770IP.

WEST VIRGINIA
https://mytaxes.wvtax.gov/_/#1
Reminder: If a tax payment due date falls on a Saturday, Sunday or bank holiday, payment by EFT shall be initiated by the taxpayer on the preceding business day. Example: Due date is Saturday, April 30, 2013. Taxpayers must initiate the payment on Friday, April 29, 2013 by 12:00 a.m. to receive credit for timely payment. Failure to pay timely will result in interest and penalty.

WISCONSIN
http://www.revenue.wi.gov/faqs/pcs/extensn.html
1. Are extensions available if I can't file my Wisconsin return by the due date?
Your 2012 individual income tax return must be filed by April 15, 2013, unless you have an extension of time to file. The following extension of time to file options are available:

• Extensions available under federal law may be used for Wisconsin purposes, even if you do not need a federal extension because you filed your federal return by April 15, 2013. To obtain an extension only for Wisconsin, you must attach a statement to your Wisconsin income tax return indicating you wish to take the federal Form 4868 extension provision or attach a copy of the federal 4868 Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, with only the name, address, and signature areas completed.
• If you have an extension for filing your federal return, this automatically gives you a 6-month Wisconsin extension, provided you attach a copy of your federal extension application to your Wisconsin income tax return.
• If you are allowed an automatic 2-month extension for filing your federal return because you are outside the United States and Puerto Rico on April 15, 2013, this automatically gives you a Wisconsin extension. Attach a statement to your Wisconsin return explaining how you qualify.

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