State Tax Owed Expectations
1

Below you will find information regarding each state's expectations for paying tax owed.


Alabama | Alaska | Arizona | Arkansas | California | Colorado | Connecticut | Delaware | District of Columbia | Georgia | Hawaii | Idaho | Illinois | Indiana | Iowa | Kentucky | Kansas | Louisiana | Maine | Maryland | Massachusetts | Michigan | Minnesota | Mississippi | Missouri | Montana | Nebraska | New Hampshire | New Jersey | New Mexico | New York | North Carolina | North Dakota | Ohio | Oklahoma | Oregon | Pennsylvania | Rhode Island | South Carolina | Tennessee | Utah | Vermont | Virginia | West Virginia | Wisconsin



Alabama

Statement from Alabama: Pursuant to Section 41-1-20, Code of Alabama 1975, payments of $25,000 or greater for individual taxpayers are required to be made electronically through EFT. If you need assistance with making a payment, or to change from ACH Credit to ACH Debit method payment, please call the Alabama Department of Revenue EFT Section at: 1-877-256-2447 or 334-353-7659.

For more information: https://myalabamataxes.alabama.gov/_/



Alaska

Statement from Alaska: None provided.



Arizona

Statement from Arizona: Taxpayers may make an individual income payment online by using the payment page here: AZTaxes.gov/Home/PaymentIndividual/.



Arkansas

Statement from Arkansas: Taxpayers can schedule or request an electronic tax payment for balance due returns and/or estimated tax payments by visiting our website.

For more information: www.atap.arkansas.gov.



California

Statement from California: None provided.



Colorado

Statement from Colorado: None provided.



Connecticut

Statement from Connecticut: Failure to file or failure to pay the proper amount of tax when due will result in penalty and interest charges. It is to your advantage to file when your return is due whether or not you are able to make full payment.



Delaware

Statement from Delaware: None provided.



District of Columbia

Statement from DC: To make paying taxes more convenient and hassle-free, the District of Columbia Office of Tax and Revenue (OTR) allows different payment options.

For more information: https://otr.cfo.dc.gov/service/payment-options-individual-income-tax.



Georgia

Statement from Georgia: If you file electronically and need to make a payment, you have the following options

  • Pay by ACH debit using Georgia Tax Center (GTC). You do not need to be registered to use the GTC Quick Payment Option. (https://gtc.dor.ga.gov/_/)
  • Pay by ACH debit using the approved software function.
  • Pay with a credit card.
  • Mail your check payment with the payment voucher (525-TV) to the address on the voucher. You can print this form from your software program or obtain it from GADOR’s website.
  • Mailed paper returns with payment should be mailed to the address on the form along with the payment voucher and check

For more information: https://dor.georgia.gov/georgia-electronic-filing-information.



Hawaii

Statement from Hawaii: None provided.



Idaho

Statement from Idaho: This is is only the payment request. It is your responsibility to review your bank statement to confirm that this transaction was successful.

Payment can be made by mailing a check or money order with the Form ID-PV payment voucher.

Mailing address:

     IDAHO STATE TAX COMMISSION
     PO BOX 36
     BOISE, ID 83722-0410

For more information: https://tax.idaho.gov/i-1042.cfm



Illinois

Statement from Illinois: None provided.

For more information: https://www2.illinois.gov/rev/individuals/pay/Pages/default.aspx



Indiana

Statement from Indiana: None provided.



Iowa

Statement from Iowa: None provided.



Kansas

Statement from Kansas: Make a direct payment using your banking information allows you to “filenow, paylater” by choosing the date you would like your bank account debited. Go to the Kansas Department of Revenue Customer Service Center at https://www.kdor.ks.gov/Apps/kcsc/login.aspx to create a login and make an electronic payment. To create a login you will need access to your email and an access code that is assigned by the department or your prior year’s tax information. To avoid any penalties or interest you must have the balance due paid in full no later than the April 15th due date. Payments can created on the due date no later than 11:59 pm to be considered timely submitted. If you need the access code or assistance please call 1-785-368-8222 or send an email to: kdor_tac@ks.gov.

Make a credit card payment for your Kansas tax can be done online through third-party vendors. Services and fees vary, but all vendors accept major credit cards. Go to https://ksrevenue.org/faqs-credit.html for a list of vendors authorized to accept payments for Kansas. To make sure your payment is timely you can create the payment on the due date of April 15th no later than 11:59 pm.

If you are unable to pay the full amount due, you should file your Kansas income tax return then pay as much as you can before the filing due date by making smaller payments to Kansas using our Customer Service Center for bank account withdraws at https://www.kdor.ks.gov/Apps/kcsc/login.aspx or our credit card payment options at https://ksrevenue.org/faqs-credit.html. Penalties and interest will accrue on any unpaid balance due after the due date until fully paid. If you cannot get the tax debit paid by the due date there is an option to set up a payment plan once the debit is considered past due. For the payment plan request information go to https://ksrevenue.org/payplan.html or call 1-785-296-6121 for payment plan assistance.



Kentucky

Statement from Kentucky: None provided.



Louisiana

Statement from Louisiana: None provided.



Maine

Statement from Maine: Estimate payments and ACH payments CANNOT be cancelled by the State of Maine once the return has been submitted.



Maryland

Statement from Maryland: None provided.

Individual Taxpayers: https://www.marylandtaxes.gov/individual/tax-compliance/pay-it.php

Business Taxpayers: https://www.marylandtaxes.gov/business/index.php



Massachusetts

Statement from Massachusetts: None provided.

For more information: https://www.mass.gov/how-to/pay-your-personal-income-tax



Michigan

Statement from Michigan: None provided.



Minnesota

Statement from Minnesota: The most accurate and efficient way to make a payment is electronically.

You can set up a return payment – and up to four estimated payments – to come out of your bank account on the date you choose. Electronic payments are secure and you receive credit on the selected payment date.

To pay electronically with your electronically filed return, see State Payment Options.

You may also make an electronic payment from the Minnesota Department of Revenue website.



Mississippi

Statement from Mississippi: None provided.



Missouri

Statement from Missouri: The due date for 2020 Missouri Individual Income Taxes is April 15, 2021. Payment for tax due can be made by debit/credit card, as a debit from a bank account, or by paper check. To ensure receipt and allow for tracking of a payment, the Department encourages tax due be paid online at https://dor.mo.gov/personal/payonline.php. Payments can also be made over the phone by calling 888-929-0513. If paying by paper check, payment should be mailed to the address indicated on the return or payment voucher.



Montana

Statement from Montana: None provided.

URL: https://mtrevenue.gov/taxes/individual-income-tax/individual-income-tax-payments/



Nebraska

Statement from Nebraska: None provided.



New Hampshire

Statement from New Hampshire: None provided.



New Jersey

Statement from New Jersey: None provided.

For more information: https://www.state.nj.us/treasury/taxation/payments-notices.shtml



New Mexico

Statement from New Mexico: You can get tax due information by registering for a TAP account at https://tap.state.nm.us. Under the CREATE A LOGON section, select the link titled Sign up now. Choose the type of taxpayer you are and follow the prompts to enter the required information to create your TAP account.

You can make payments for taxes due through your TAP account or by mailing the appropriate tax program payment voucher to:

New Mexico Taxation and Revenue Dept.
P.O. Box 8390
Santa Fe, NM 87504-8390

For electronic individual and fiduciary returns, if you file a calendar year return and file and pay your tax online, your filing deadline is April 30 of each tax return filing season. All other taxpayers must file by April 15 of each tax return filing season. To avoid penalty or interest, you must electronically file your return and electronically pay your tax. You can file the return and pay at different times and still qualify for the extended due date.

For paper individual and fiduciary returns, if you file a calendar year return, the deadline is no later than April 15 of each tax return filing season. For fiscal year taxpayers, the due date is the 15th day of the fourth month following the close of your fiscal year. If the U.S. Postal Service postmark on the envelope bears a date on or before the due date, a mailed New Mexico income tax return and tax payment are timely. If the due date falls on a Saturday, Sunday, or a state or national legal holiday, the tax return is timely when the postmark bears the date of the next business day.

Corporate income and franchise tax is due on or before the due date of the corporation's federal corporate income tax return for the taxable year. The due date is extended for taxpayers who e-file and e-pay using electronic media approved by the Department. The extended due date is the last day of the month the corporation’s federal corporate income tax return is originally due for the taxable year.

Sub-chapter S corporate income and franchise tax, and Pass-Through Partnership is due on or before the due date of thecorporation's federal income tax return for the taxable year. If you e-file and e-pay, the filing deadline is March 31, of the taxreturn filing season, or on or before the last day of the third month following the end of the tax year. The extended due datealso applies to Form RPD-41367.

For more information: https://tap.state.nm.us



New York

Statement from New York: None provided.



North Carolina

Statement from North Carolina: If you owe additional tax, you can pay via your software provider or by bank draft or debit/credit card on the Department’s website using Visa or MasterCard. To pay online, go to the Department’s website at https://www.ncdor.gov/file-pay.

For more information: https://www.ncdor.gov/file-pay



North Dakota

Statement from North Dakota: It is preferred that payment is submitted along with your electronic return. Doing so allows you to submityour return but schedule the payment to be withdrawn on a date of your choosing, up to the filing deadline. We also haveother electronic options available on our website (credit card, electronic check, etc). If you prefer to submit a paper check,please wait until you receive notification that your return was accepted by our office so you can pay the proper amount.Form ND-1V should accompany your return payment. A preprinted version of Form ND-1V is available from within yoursoftware.

For more information: www.nd.gov/tax/payment



Ohio

Statement from Ohio regarding Form 1040: By law, all tax is due for tax year 2020 returns by the deadline of April 15, 2021 except for certain membersof the military.

If you did not include/remit a payment when submitting a return with tax owed, Ohio offers the three methods below for paying your Ohio individual income and school district income tax in order of preferred method:

  1. Electronic Check or Bank Account:
    • Pay be electronic check by using the Department's Online Services which you can access on the tax.ohio.gov website at the following URL: https://tax.ohio.gov/wps/portal/gov/tax/individual/file-now
    • There is no fee for using this payment method and you can view all outstanding balances/past tax returns (filed within the last 10 years) through the Department's Online Services.
  2. Debit or Credit Card:
    1. Pay with a debit or credit card by visiting tax.ohio.gov or calling 1-800-272-9829. For persons who use text telephones (TTYs) or adaptive telephone equipment only, contact the Ohio Relay Service at 1-800-750-0750 and give the communication assistant the phone number you wish to contact OR
    2. Use the ACI Payments, Inc. website at the following URL: https://www.acipayonline.com/index.jsp. Select "State Payments" and enter the Ohio jurisdiction code of 6446.
    3. Please Note: For this payment method (Debit or Credit Card), ACI Payments, Inc. provides the payment services and will bill your account a convenience fee equal to 2.5% (or $1, whichever is greater) of the tax payment.
  3. Paper Check of Money Order:
    • Pay by personal check or money order
    • Make individual income tax payments payable to "Ohio Treasurer of State" and School district income tax payments payable to "School District Income Tax."
      You must include the appropriate voucher when making a payment by check or money order. It is recommended you use the pre-filled voucher provided by your tax preparation software.

Blank, year specific payment vouchers can also be found on the tax.ohio.gov website at the following URL: https://tax.ohio.gov/wps/portal/gov/tax/individual/get-a-form

Statement from Ohio regarding Forms 1041, 4708, 1140: Interest is due from the unextended due date until the date the tax is paid. Please remember, an extension of time to file does not extend the time for payment of the tax duet The interest rate for calendar year 2021 is 3%.

Payments may be remitted by:

  • Sending a personal check or money order with the IT 1041/4708/1140 UPC OR
  • Electronic check through an approved software grogram then filing electronically OR
  • Electronic funds transfer (EFT) through the Ohio Treasurer of State


Oklahoma

Statement from Oklahoma: When you electronically file and pay your return, your due date is extended until April 20. If you do not electronically pay, your payment is due April 15. Electronic payments may be made as part of your e-filed return or you may pay through the OTC website. Visit the “Online Services” section at www.tax.ok.gov to pay by e-check or credit card. If you are e-filing your return but making a non-electronic payment mail your payment to OTC using the payment voucher Form 511-V.



Oregon

Statement from Oregon:
     First payment option: Oregon Department of Revenue encourages direct debit payment via MeF. PIT taxpayers can set up their estimated payments via MeF.
     Second payment option: Taxpayers are able to make electronic payments for their current year balance due and estimated income taxes directly from their checking or savings or by credit card through Revenue Online at www.oregon.gov/dor.

For more information: www.oregon.gov/dor



Pennsylvania

Statement from Pennsylvania: If you are filing electronically, you can request that the Department process an ACH debit from yourchecking or savings account, or you can pay by credit card through Official Payment Corp’s website atwww.officialpayments.com or via telephone at 1-800-2PAYTAX (1-800-272-9829). They charge a 2.49 percentconvenience fee ($1.00 minimum charge) for processing the credit card transaction. If you wish to pay by check ormoney order, mail to PA Department of Revenue, 1 Revenue Place, Harrisburg PA 17129-0001. Please indicate yourSocial Security number and the tax year on your payment.

URL: https://revenue-pa.custhelp.com/app/answers/detail/a_id/1435/kw/how%20to%20pay



Rhode Island

Statement from Rhode Island: None provided.

For more information: http://www.tax.ri.gov/misc/creditcard.php



South Carolina

Statement from South Carolina: None provided.

URL: dor.sc.gov/pay



Tennessee

Statement from Tennessee: None provided.



Utah

Statement from Utah: Taxes are due April 15, 2021. You get an automatic six-month extension to file. If you file during the extension period, you must pay bythe due date. Payments received after the due date are subject to penalty and interest. Payments can be made online at tap.utah.govby electronic check (ACH debit) or credit card (credit card payments are subject to a service fee). You may also mail a check ormoney order payable to the “Utah State Tax Commission” with your return. Include the Utah form TC-547 payment coupon with your payment.

For more information: https://incometax.utah.gov/paying/payment-options



Vermont

Statement from Vermont: Failure to pay taxes owed by the due date may result in one or more of the following: the imposition of liens, court action, wage garnishment, bank levies, revocation of your business and/or professional license(s), imposition of a bond on your authority to do business, and the assignment of your debt to a private collection agency. If you cannot make a payment in full, contact the department to learn about payment plans.

For more information: https://tax.vermont.gov/individuals/pay



Virginia

Statement from Virginia: None provided.

URL: https://www.tax.virginia.gov/individual-income-tax-payment-options



West Virginia

Statement from West Virginia:
     ACH Debits - You can use the Pay Personal Income Tax link on the MyTaxes Website to begin remitting payments electronically using the ACH Debit method. MyTaxes can be found at https://mytaxes.wvtax.gov.
     Credit Cards - All major credit cards accepted. You can visit the Credit Card Payments page for more information



Wisconsin

Statement from Wisconsin: None provided.

For more information: https://www.revenue.wi.gov/Pages/FAQS/ise-payment.aspx