Extensions
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EXTENSION REQUESTS

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 May 2, 2011, you will automatically have an additional six months to file your return. You have until October 31, 2011, 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 May 2.

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

Step 1: From the IA 1040:

  • A. Add lines 49, 51, 53, 68, and 75 if payment was made by May 2.
  • B. Add lines 46, 55, and 73.

Step 2: Divide A by B.

If the result is equal to at least 90%, an extension is automatic.

Example:

A equals $4,434.

B equals $5,017.

A divided by B is 88.4%.

This result is less than 90%. No extension is available to this taxpayer. This taxpayer will owe penalty and interest on the unpaid tax.

Example:

A equals $4,834.

B equals $5,017.

A divided by B is 96.4%.

This taxpayer receives an automatic extension until October 31 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 2210 penalty, take a look at 2210 information and examples.