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Extension Requests

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Year: 
2014

We do not have an extension form to obtain additional time to file, nor do we honor a federal extension.

If at least 90% of your total tax liability is paid by April 30, 2015, you will automatically have an additional six months to file your return. You have until November 2, 2015, to file your return timely. You will not be charged a late file penalty. However, you may owe a 2210 penalty for failure to make estimated payments. You will owe interest on any tax still due after April 30.

How to determine if 90% of the tax you owe has already been paid:

Multiply the amount on line 54 of the IA 1040 by 90% (0.90).

If the result is equal to or less than the amount on line 68 of the IA 1040, an extension is automatic.

Example:

Line 54 = $5,000

$5,000 x 90% = $4,500

Line 68 = $4,000

90% of the tax has not been paid. No extension is available to this taxpayer. This taxpayer will owe penalty and interest on the unpaid tax.

Example:

Line 54 = $3,000

$3,000 x 90% = $2,700

Line 68 = $2,850

This taxpayer receives an automatic extension until November 2, 2015 and will pay only interest on the unpaid tax.

If you need to make a tax payment to meet the 90% requirement, you may:

To learn about calculating IA 2210 penalty, take a look at IA 2210 information and examples.