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All Contents © 2020The Kiplinger Washington Editors
By Rocky Mengle, Tax Editor
| February 4, 2019
You probably already know that most Americans have to file their 2018 federal tax return by April 15, 2019 (as we told you earlier), but do you know when your state tax return is due?
For most states with an income tax (there are nine states with no income tax), the state return is also due on April 15 this year. However, some states give you more time to file — up to an additional month in Louisiana, for instance. States’ filing deadlines may depend on how you file or pay your taxes, so pay close attention to the rules.
We recommend filing both federal and state returns at the same time – and as early as possible. State returns typically “piggyback” off the federal return, so it’s usually easier to do them at the same time. There’s also a better chance of avoiding discrepancies if you do them together. Plus, you’ll usually get any refund quicker and avoid tax identity theft problems if you file early.
However, we know there are procrastinators out there who will wait until the last minute to file their taxes. (And if you owe money to your state, why cough it up any sooner than necessary?) If you’re one of those people, having a couple of extra days, or weeks, to file your state return can help. It gives you more time to focus on getting your federal return off before the April 15 deadline and then to get your state return just right. Remember, it may take a little longer to work through your returns this year as you figure out the new tax rules.
If you still can’t file your state return by the due date, you can probably get a filing extension, but you’ll have to pay the tax owed (or at least most of it) by the original due date.
Here are the 9 states where the filing deadline for 2018 returns is after April 15, 2019 (from earliest due date to latest). Take a look.
Due date: April 17, 2019
Resident tax form: 1040ME
Extension form: None
Go to Maine’s full state tax profile
Residents of the Pine Tree State have until April 17, 2019, to file their state tax return on Form 1040ME. However, that’s actually the due date for filing federal tax returns in Maine, which the state simply adopts for its own filing deadline.
Why do Mainers get two extra days to file their federal return, you might ask. Well, it’s because the IRS can’t require returns to be filed on a legal holiday – even a state commemoration. Patriot’s Day, an official holiday in Maine that commemorates Revolutionary War battles, falls on April 15 this year. That means the federal due date is pushed to April 16. However, Emancipation Day is on April 16 in Washington, D.C. This holiday honors the end of slavery in the District of Columbia. Because D.C. holidays impact tax deadlines for everyone in the same way federal holidays do, Emancipation Day bumps the federal due date for Maine residents back an additional day to April 17.
Taxpayers in Maine who can’t file their state return by April 17 get an automatic six-month extension. But an extension only allows more time to file your return; it does not allow additional time to pay any tax due.
Resident tax form: 1
Go to Massachusetts’ full state tax profile
The deadline for filing Massachusetts Form 1 for the 2018 tax year is also April 17, 2019. Like Maine, the Bay State celebrates Patriots’ Day, which commemorates Revolutionary War battles, on April 15. In addition, Emancipation Day, which marks the end of slavery in Washington, D.C., falls on April 16. Because the IRS doesn’t enforce filing deadlines on legal holidays, federal tax returns from Massachusetts residents aren’t due until April 17. Massachusetts is following along and allowing state returns to be filed by April 17 to coincide with the federal deadline.
Massachusetts taxpayers are automatically granted a six-month extension to file their state return as long as they pay by April 17 at least 80% of the total tax due.
Due date: April 22, 2019
Resident tax form: N-11
Go to Hawaii’s full state tax profile
Residents of the Aloha State can file their 2018 state tax return up to one week after the federal tax deadline. Form N-11 is due by April 22, 2019.
Hawaiians who are unable to file their state tax return on time get an automatic six-month extension. But if you owe Hawaii taxes, you must pay them in full by April 22, even if you seek a filing extension.
Due date: April 22, 2019, if e-filed (April 15 for paper returns)
Resident tax form: 511
Extension form: 504-I
Go to Oklahoma’s full state tax profile
If you want an extra week after the 2018 federal tax deadline to file Oklahoma Form 511, then e-file your state return. The due date for paper Oklahoma returns is April 15, 2019 (the same as the federal due date), but the deadline is shifted to April 22 if you file your return electronically.
Can’t hit the deadline? Don’t worry…the Sooner State will honor any federal filing extension if no Oklahoma tax is due. (You must attach a copy of the federal extension to your Oklahoma return.) If your federal return is not extended or Oklahoma tax is owed, a six-month state filing extension can still be requested using Form 504-I. Note, however, that 90% of your Oklahoma tax liability must be paid by the original due date to avoid penalties. Interest on any outstanding balance will be charged from the original due date of the return no matter what.
Due date: April 30, 2019
Resident tax form: 200-01
Extension form: 200ES (1027)
Go to Delaware’s full state tax profile
Delaware residents get 15 extra days after the federal due date to file their state tax return because Form 200-01 isn’t due until April 30, 2019.
If you can’t file on time, you can get an extension to October 15, 2019, by submitting Delaware Form 200ES (1027) and paying any tax estimated to be due for the 2018 tax year no later than April 30, 2019.
Resident tax form: IA 1040
Go to Iowa’s full state tax profile
Iowa gives its residents until April 30, 2019, to file their 2018 Form IA 1040.
If you’re not quite ready to file by the deadline, Iowa automatically gives you six more months to file Form IA 1040 if you pay at least 90% of your total state tax liability by April 30. If you pay on time, you won’t be charged a late-filing penalty.
Due date: April 30, 2019, if e-filed (April 15 for paper returns)
Resident tax form: PIT-1
Extension form: RPD-41096
Go to New Mexico’s full state tax profile
Like other states, New Mexico wants you to file returns and pay taxes electronically. To push you in that direction, the state lets you file later if you e-file your 2018 return and pay your taxes online. If you file a paper Form PIT-1, the due date is April 15, 2019 — the same date that your federal return is due. However, if you file and pay electronically, you can wait until April 30.
If you get a federal six-month filing extension, the Land of Enchantment will automatically extend your state deadline by the same amount of time. If you don’t have a federal extension but you still need more time to file your New Mexico return, you can request a state filing extension by submitting Form RPD-41096 by April 15.
Penalties for failing to file and pay on time are waived through an extension period as long as you file and pay by the extended due date. However, interest accrues on your unpaid balance even if you get an extension, unless you pay any tax due by the original deadline.
Due date: May 1, 2019
Resident tax form: 706
Go to Virginia’s full state tax profile
Virginia is one of only two states that push the deadline for state income tax returns into May. Residents of the Old Dominion have until May 1, 2019, to file their 2018 Form 706.
The Commonwealth allows an automatic six-month filing extension for taxpayers who miss the deadline. No application for the extension is required. However, you must pay at least 90% of your Virginia tax by the May 1 due date to avoid a penalty.
Due date: May 15, 2019
Resident tax form: IT-540
Extension form: R-2867
Go to Louisiana’s full state tax profile
The Pelican State has the latest tax return deadline in the nation. For the 2018 tax year, Form IT-540 isn’t due until May 15, 2019. That’s a full month after the due date for federal returns.
There are four ways to ask for a six-month extension if you can’t file your Louisiana return by the deadline. You can request an extension (1) through the Louisiana Department of Revenue’s website, (2) by calling 225-922-3270 or 888-829-3071, (3) by checking the state extension box in your tax-preparation software, or (4) by mailing Form R-2867 with a copy of your federal extension to the LDR. Your request must be submitted by May 15. Also remember that a filing extension does not extend the time to pay any tax due. Interest and penalties will be applied to tax payments received after May 15.