Know Your State’s Due Date Before You Owe Penalties
When you think about tax deadlines, you probably think of the federal due date first. For the 2025 tax year (filed in 2026), most taxpayers will face a familiar reality:
if you live in a state with an income tax, your state filing deadline generally tracks the federal due date in April 2026.
But “generally” is not the same as “always.”
Every state has its own rules, extensions, disaster provisions, and quirks. Some give you more time to file. Some require separate extension forms. Some do not even have an income tax at all. And nearly all of them agree on one thing:
If you owe, your payment is due in April—even if you file the return later under an extension.
This guide breaks down how state deadlines work for 2025 returns filed in 2026, spotlighting the standard dates, automatic extensions, disaster relief, no-income-tax states, and common traps that cost taxpayers penalties and interest.
How State Deadlines Work for 2025 Returns
For the 2025 tax year (filed in 2026):
- Most state income tax returns are due April 15, 2026
- Many states automatically extend the filing deadline to around October 15, 2026
- Almost all states still require payment by April 15 if you owe
- If you live in a no-income-tax state, there may be no state income tax return at all
If you file late and pay late, you can be hit with:
- Late-filing penalties
- Late-payment penalties
- Interest, usually from April 15 onward
Even if you cannot file your full return by April 15, paying what you expect to owe by that date is crucial.
Automatic Extensions vs. Payment Deadlines
Many states mirror the federal approach:
- File your federal extension (Form 4868) by April 15, 2026
- Your state automatically grants an extension to file, often to October 15, 2026
- But this only extends time to file, not time to pay
Common pattern:
- California, Colorado, Georgia, Illinois, Minnesota, New York, Oregon, Virginia (with its own date), and many others:
- Automatic filing extension (usually to October)
- Payment still due April 15, 2026
If you underpay significantly, you can still be charged underpayment penalties even with an extension.
Disaster Relief: When Your State Deadline Is Different
In recent years, multiple states have granted disaster-related extensions when severe weather, tornadoes, floods, or wildfires disrupted normal life.
For example:
- Arkansas has provided extended deadlines (such as to July 31 or later) for taxpayers in officially declared disaster areas.
- IRS often mirrors this relief at the federal level, while the state Department of Revenue adjusts its own due dates.
Key takeaway:
If your state has been hit by a FEMA-declared disaster, never assume your deadline is “just April 15.”
Always check:
- IRS disaster relief page
- Your state Department of Revenue site
Deadlines can be extended for filing, payment, or both, and sometimes into summer or fall.
No-Income-Tax States: Where There Is No State Return
Nine jurisdictions do not impose a traditional state income tax on wages:
- Alaska
- Florida
- Nevada
- New Hampshire (no tax on wage income; other taxes may apply)
- South Dakota
- Tennessee
- Texas
- Washington
- Wyoming
If you live in one of these:
- You typically do not file a state income tax return
- You may still deal with:
- Sales/excise taxes
- Property taxes
- Franchise or business privilege taxes
- Special interest/dividend or capital gains taxes (e.g., New Hampshire and Washington)
So while there is no state income tax filing deadline, that does not mean you have no state tax obligations.
E-File Windows: When States Open and Close
Most states open their e-file systems alongside the IRS, typically:
- Late January 2026 for the 2025 tax year
- Some states may open a few days earlier or later depending on software testing and internal readiness
For late filers:
- E-file remains available up to mid-October 2026 for most states that recognize the federal or state extension to October 15.
- A few states with later “regular” deadlines (like Iowa, Louisiana, Virginia) may have their own extended e-file windows.
If you are a last-minute filer, verify that your software supports state e-file through your actual filing date, not just the federal deadline.
State-by-State Snapshot for 2025 Returns (Filed in 2026)
Below is a high-level summary of standard deadlines and notes for 2025 tax year returns filed in 2026. All dates are subject to change for weekends, state holidays, or special legislation.
Always verify final dates with your state’s Department of Revenue before filing.
Key:
- “Filing Deadline” = regular due date for the return
- “Payment Deadline” = last day to pay without normal late-payment penalties (barring disaster relief)
States Aligning with April 15, 2026 (Often With Auto Extensions)
These states generally follow the April 15, 2026 deadline, often with an automatic extension to October 15, 2026 for filing, while still requiring payment by April 15 if tax is owed:
- Alabama – April 15, 2026 (auto extension to October 15). Payment due April 15.
- Arizona – April 15, 2026 (extension to October 15). Payment due April 15.
- California – April 15, 2026 (automatic extension to October 15). Payment due April 15; Web Pay strongly encouraged.
- Colorado – April 15, 2026 (extension to October 15).
- Connecticut – April 15, 2026 (extension to October 15).
- Georgia – April 15, 2026 (extension to October 15).
- Idaho – April 15, 2026 (extension to October 15).
- Illinois – April 15, 2026 (extension to October 15).
- Indiana – April 15, 2026. No separate extension form if you filed a federal extension.
- Kansas – April 15, 2026 (extension to October 15).
- Kentucky – April 15, 2026 (extension to October 15).
- Maine – April 15, 2026 (extension to October 15).
- Maryland – April 15, 2026 (extension to October 15).
- Massachusetts – April 15, 2026 (extension to October 15 when federal is extended).
- Michigan – April 15, 2026. Federal extension usually accepted; no separate state form required.
- Minnesota – April 15, 2026 (extension to October 15).
- Mississippi – April 15, 2026 (extension tied to federal).
- Missouri – April 15, 2026 (extension to October 15).
- Montana – April 15, 2026 (extension to October 15).
- Nebraska – April 15, 2026 (extension to October 15).
- New Jersey – April 15, 2026 (extension to October 15).
- New York – April 15, 2026 (extension to October 15). Local NYC considerations may apply.
- North Dakota – April 15, 2026 (extension to October 15).
- Ohio – April 15, 2026. Extension generally recognizes federal.
- Oklahoma – April 15, 2026 (extension to October 15).
- Oregon – April 15, 2026 (extension to October 15; often automatic with payment).
- Pennsylvania – April 15, 2026. Flat tax; federal extension usually accepted.
- Rhode Island – April 15, 2026 (extension to October 15).
- South Carolina – April 15, 2026 (extension to October 15).
- Utah – April 15, 2026 (extension to October 15).
- Vermont – April 15, 2026 (extension to October 15).
- Washington, D.C. – April 15, 2026 (extension to October 15).
- West Virginia – April 15, 2026 (extension to October 15).
- Wisconsin – April 15, 2026 (automatic extension to October 15).
Again, in nearly all of these states, payment is still due April 15, 2026 if you owe.
States With Later “Regular” Deadlines
A few states break from the April 15 pattern and give you more time by default:
- Delaware – April 30, 2026 (filing and payment).
- Iowa – April 30, 2026, with extensions often reaching October 31.
- Louisiana – May 15, 2026 (later due to state timing; extension often to November 15).
- New Mexico – April 30, 2026 (extension to October 15, 2026; payment still by April 30).
- Virginia – May 1, 2026 (automatic extension typically to November 1; payment due May 1).
If you live in one of these, you effectively have a built-in grace period beyond the federal deadline—but do not assume your payment can wait as long as your filing.
No-Income-Tax States
These jurisdictions do not require an individual income tax return for wages:
- Alaska – No state income tax; local taxes may apply.
- Florida – No state income tax; separate sales/property tax rules.
- Nevada – No income tax; gaming and business taxes separate.
- New Hampshire – No tax on wages, but interest/dividends taxes may apply and have their own due dates.
- South Dakota – No income tax; sales/excise taxes apply.
- Tennessee – No wage income tax; “Hall tax” on interest/dividends now phased out.
- Texas – No personal income tax; franchise tax deadlines for businesses (often May 15).
- Washington – No wage income tax; capital gains tax and other state taxes may be due.
- Wyoming – No state income tax; property and local taxes apply separately.
Even in a no-income-tax state, business owners, investors, and landlords often still face state-level filing obligations under different tax types.
Special Cases: Disaster Areas, Military, and Abroad
A few categories of taxpayers routinely get special treatment:
- Disaster Areas
- Both IRS and many states grant extended deadlines (sometimes to July 31, November 3, or beyond) when disasters strike.
- Always check IRS disaster relief pages and your state’s revenue department if your county is declared a disaster area.
- Active Duty Military & Citizens Abroad
- Many states mirror federal rules, granting extra time (often to June 17 or similar) if you are stationed overseas or serving in a combat zone.
- Some states require you to attach a statement or supporting orders to claim the extended time.
- Quarterly Estimated Payments
- Self-employed, gig workers, and rental property owners often need to make quarterly estimates to both the IRS and state.
- Typical estimated tax due dates for the 2026 calendar:
- April 15, 2026
- June 15, 2026
- September 15, 2026
- January 15, 2027
Missing those dates can trigger estimated tax penalties even if you ultimately file on time next year.
Watch for Weekend and Holiday Shifts
Deadlines occasionally move when:
- April 15 falls on a weekend
- Emancipation Day (D.C. holiday) shifts federal deadlines
- State-specific holidays or observance days apply
For 2025 tax year returns filed in 2026, you should still expect an April 15 framework for most federal and state deadlines, with the state-specific exceptions outlined above.
For the 2026 tax year (filed in 2027), expect similar patterns—but you will want to check updated calendars on IRS.gov and your state’s Department of Revenue in late 2026.
Practical Takeaways for Taxpayers
- Know your state’s default due date.
Do not assume that “April 15” is universal—Delaware, Iowa, Louisiana, New Mexico, and Virginia all work differently. - Extensions buy you time to file, not time to pay.
Whether federal or state, extensions rarely delay the payment deadline. If you expect to owe, pay as much as you reasonably can by April (or your state’s regular due date). - Disaster relief and special rules are temporary.
If your area is covered by disaster relief, use the extra time wisely and document everything. - Use e-file and direct debit when possible.
Most states support e-filing through October and allow you to schedule state payments electronically—reducing the risk of late or lost mail. - When in doubt, check your state’s website.
State Departments of Revenue or Taxation are the final authority for deadlines, forms, and payment options.
