State income tax returns are due when your state says they are, and for most filers that means April 15, the same day as the federal return. Five states run later: Hawaii (April 20), Delaware and Iowa (April 30), Virginia (May 1), and Louisiana (May 15). Nine states have no individual income tax at all, so residents there file nothing at the state level. If April 15 falls on a weekend or a recognized holiday, the deadline shifts to the next business day.
The April 15 Default
The vast majority of income-tax states set their filing deadline on April 15 to match the federal calendar. California, New York, Illinois, and most others use this date for calendar-year individual filers. The alignment is deliberate: you prepare both returns from the same W-2s, 1099s, and other documents.
When April 15 lands on a weekend, the deadline moves to the next business day. The federal date can also shift because of Washington, D.C.’s Emancipation Day on April 16, and states that follow the federal calendar typically move in step. Massachusetts and Maine sometimes get an extra day when Patriots’ Day falls near the deadline. Check your state revenue department’s website in early spring to confirm the exact date for the current year.
States With Later Deadlines
Five states set permanent deadlines that fall after April 15. These are written into state law and apply every year:
- Hawaii — April 20. Hawaii gives residents five extra days and grants an automatic six-month extension to October 20 without a separate form, as long as you pay your estimated tax by April 20 or are owed a refund.
- Delaware — April 30. Individual income tax returns are due April 30 each year.
- Iowa — April 30. Iowa uses the same April 30 deadline for individual returns.
- Virginia — May 1. The filing and payment deadline is May 1 for most individual filers.
- Louisiana — May 15. Louisiana has the longest window among income-tax states and grants an automatic six-month extension without any form. The return is due November 15 if you pay the estimated balance by May 15.
If you file in more than one state, each return follows its own state’s deadline. A Virginia resident who also files a nonresident return in New York faces April 15 in New York and May 1 in Virginia.
States With No Income Tax
Nine states do not levy a broad individual income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. If you live and earn all your income in one of these states, there is no state return to file and no state deadline to track. New Hampshire repealed its tax on interest and dividend income starting in 2025, making it fully income-tax-free. Washington taxes capital gains above a threshold for high earners but does not tax wages or salary.
Living in a no-income-tax state does not exempt you from filing elsewhere. A Texas resident who works part of the year in California generally needs to file a nonresident California return by California’s deadline.
How to Get More Time to File
Every income-tax state offers a filing extension, typically for six additional months. The federal extension, filed on Form 4868, pushes the federal deadline to October 15.1Internal Revenue Service. Get an Extension to File Your Tax Return
Several states grant a state extension automatically when you file a federal one, including California, Colorado, Illinois, Idaho, Iowa, Maine, Massachusetts, Minnesota, Montana, Utah, Virginia, and Alabama. In these states, filing Form 4868 with the IRS is enough. Other states require their own extension form. New York, for example, uses Form IT-370 for an automatic six-month extension. Check your state’s revenue department to see whether a separate request is needed.
To request an extension, you need your Social Security number, your estimated total tax for the year, and the total already paid through withholding or estimated payments. Subtracting payments from estimated liability gives you the balance to send with the request.
Disaster-Related Extensions
When the president declares a federal disaster, the IRS and affected states may automatically extend deadlines for residents of designated areas without any action on your part. These extensions can push deadlines out by weeks or months depending on the event. If you live in a federally declared disaster area, check both the IRS disaster relief page and your state’s revenue department for updated dates.
An Extension Does Not Extend Your Payment
The most important thing to know about extensions: more time to file is not more time to pay. Most states require you to pay at least 90% of what you owe by the original deadline to avoid late-payment penalties. The IRS applies the same 90% threshold and charges 0.5% of the unpaid balance per month, up to a maximum of 25%.2Internal Revenue Service. Failure to File Penalty
Unpaid balances also accrue interest from the original due date. The federal interest rate is the short-term federal rate plus 3%, compounding daily.3Internal Revenue Service. Topic No. 653, IRS Notices and Bills, Penalties and Interest Charges State interest rates on late payments typically run from about 7% to 14% annually, set by formula and adjusted periodically. Even if you cannot finish the return on time, filing an extension and paying as much as you can by the original deadline substantially reduces what you owe.
If You Miss the Deadline
Missing your state deadline can trigger two separate penalties: one for filing late and one for paying late. You can owe both at once.
The federal failure-to-file penalty is 5% of the unpaid tax for each month or partial month the return is late, up to 25%.2Internal Revenue Service. Failure to File Penalty State penalties vary. Some mirror the federal 5%-per-month structure; others use flat rates or different percentage caps. State caps generally range from 25% to 50% of the unpaid balance. Because state penalties stack on top of federal ones, missing a deadline in an income-tax state means charges from both governments.
Requesting Penalty Relief
If you missed a deadline because of circumstances beyond your control, penalties may be reduced or waived. The IRS grants relief when you can show “reasonable cause,” meaning you exercised ordinary care but still could not comply.4Internal Revenue Service. 20.1.1 Introduction and Penalty Relief Qualifying circumstances commonly include:
- Death or serious illness affecting you or an immediate family member.
- A casualty, natural disaster, or fire that destroyed records or made compliance impossible.
- Inability to obtain essential tax documents despite reasonable efforts.
- Reliance on erroneous advice from a tax professional, provided you gave complete and accurate information.
Most states follow a similar reasonable-cause standard. You typically submit a written request explaining the circumstances along with supporting documentation such as medical records or insurance claims. Interest charges are rarely waived; relief usually applies only to the penalty itself. Contact your state’s revenue department for the specific form or procedure.