While most states offer automatic filing extensions, several do not automatically accept the federal extension (Form 4868) or have specific requirements. Key states that typically require separate state-level filings or do not follow the federal extension include the District of Columbia, New Hampshire, New York, and Hawaii, among others.
If you are requesting a federal extension, you are most likely going to need a state extension as well, and the procedures that you must follow vary widely from state to state. Nearly all states follow the federal government's lead and allow an automatic six-month extension of time to prepare and file your tax return.
State Treatment of Tax Treaties
Those that do not are Alabama, Arkansas, California, Connecticut, Hawaii, Kansas, Kentucky, Maryland, Mississippi, Montana, New Jersey, North Dakota, and Pennsylvania.
States With 2025 IRS Tax Deadline Extensions
Relief for taxpayers in other disaster areas.
This includes: California – Los Angeles County: These taxpayers have until October 15, 2025, to file 2024 returns and pay taxes due. Kentucky – all: These taxpayers have until November 3, 2025, to file 2024 returns and pay taxes due.
Cost of living in states with no income tax doesn't always translate to cheaper living, as costs are influenced by a host of other factors. Nine U.S. states levy no income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming.
The best states for taxes are often those with no state income tax, like Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. However, the "best" state depends on your personal situation, as some states compensate with higher sales or property taxes, so you must consider the overall tax burden, including income, property, and sales taxes, for a complete picture.
Yes, it is illegal to intentionally not pay federal taxes, as the U.S. tax system requires compliance, and failing to pay can lead to severe civil penalties (fines, interest, wage garnishment) and criminal charges (tax evasion, imprisonment), even if the system is described as "voluntary" due to self-assessment. While simple failure to file due to oversight might result in penalties, deliberate evasion, underreporting income, or making frivolous legal arguments against paying are criminal offenses.
If you don't file your tax return by the October 15 extension deadline, the IRS charges a failure-to-file penalty of 5% per month (up to 25%) on unpaid taxes, plus a failure-to-pay penalty (0.5% per month), and interest on the total amount due, potentially leading to significant costs, though you can request penalty abatement for reasonable cause, and if you're owed a refund, you generally won't face penalties but risk losing your refund if you wait too long (usually over 3 years).
Do I need to file a separate CA Tax Extension form? No, if you have eFiled a federal extension and do not owe California income taxes by the tax deadline, your accepted federal extension will serve as your state extension.
If you filed for a federal extension, you'll get an automatic six-month extension to file your Georgia return. Then, when you file your Georgia return, attach either of these to your state return: Copy of your federal extension Form 4868. IRS confirmation letter that you did file an extension.
An extension gives you extra time to file, but not extra time to pay. After you file an extension, if you owe taxes when you file your return, you might also have to pay penalties and interest on the tax due.
One-time forgiveness, officially known as First-Time Penalty Abatement (FTA), is an IRS program that allows qualified taxpayers to have certain penalties removed from their tax accounts.
The IRS 7-year rule primarily applies to keeping records for claiming a deduction for bad debts or losses from worthless securities, allowing a longer period to file for a credit or refund, but it's not a universal audit limit; it's often a recommended safe buffer for general record-keeping, with the standard IRS audit period usually being 3 years, extending to 6 years for substantial income omission (over 25%) or foreign income issues, and indefinitely for fraud.
Nine U.S. states have 0% personal income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming, though Washington does have a capital gains tax, and New Hampshire recently phased out its interest/dividend tax. These states offset the lost revenue through other taxes like sales or property taxes, meaning a lower income tax doesn't always mean a lower overall tax burden.
States With the Highest Income Taxes
The states with the highest marginal tax rates include California, Hawaii, New York and the District of Columbia.
No U.S. state offers a complete absence of property tax for all seniors, but many provide significant exemptions, deferrals, or credits, with states like Alaska, Florida, Hawaii, Louisiana, and Washington offering substantial relief, while others like South Dakota allow deferral until sale, and states like Colorado, Texas, and New York offer significant reductions on assessed value for qualifying seniors.