Who Enforces State Extension Rules

Rules To File For Tax Extension Depend On Your State

The Internal Revenue Service oversees tax collection for the federal government, but each state is responsible for enforcing its own taxes. This includes implementing the guidelines for tax extensions.

When it's time to file for tax extension on a state level, access your respective state's website to check the proper procedure. Although most states model themselves after the IRS, such as granting automatic six-month extensions, they still have different forms for you to complete and subtle differences in deadlines. Here's a look at how some states have set up their rules for tax extensions:

• The Franchise Tax Board in California does not require you to apply for a six-month extension, good till October 15, 2011. However, if you owe money, you must pay your balance by April 17, 2011, to avoid incurring penalties and interest. Form 3519 can help you determine if you must pay the state. You may submit your payment by phone with a credit card, by Internet via a credit card or bank account, or by mail with a check.
• New York's Department of Taxation and Finance requires you pay any tax liability for 2011 by April 17 using its website or Form IT-370. This gives you an additional six months to get your return in. If you are simply due a refund, you do not need to file for tax extension in April.
• The Pennsylvania Department of Revenue grants you an automatic six-month extension if you have been approved for the same by the IRS. If you do not apply for a federal extension or your application was denied, then the state requires you complete Form Rev-276. If you owe money, you can mail in a check with the form, or pay online or by phone to bypass the application.
• North Carolina's Department of Revenue offers an automatic six-month extension, but you must file Form D-410 by April 17th to receive it. Like the other states, it's in your best interest to pay any tax liability now to prevent additional charges (North Carolina tacks on 10 percent late-payment penalty and interest).

It's critical to note that all of these states expect you to pay any taxes owed by their April due date, not by the October extension date. Regardless of tax extensions, failure to pay your balance means the state will apply penalty and interest fees.

Other extension articles:

Overview of an extension

How to file an extension and extension deadlines

State Tax Extension Forms & Deadlines

How to file an extension for your business

Filing an extension if out of the United States

Extension filing options

Use CompleteTax to file an extension