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 | Washington |West Virginia | Wisconsin
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:
Statement from Alaska: None provided.
Statement from Arizona: Taxpayers may make an individual or small business income tax payment online by using the payment page here: https://aztaxes.gov/Home/paymentindividual.
Taxpayers may make a corporation, S corporation, or partnership tax payment online by using the payment page here: https://payments.aztaxes.gov/MakePayment/Corporate. Tax years prior to 2022 are not supported.
URL: Make a Corporation/S-Corporation/Partnership payment beginning with tax year 2022: https://payments.aztaxes.gov/MakePayment/Corporate. Tax years prior to 2022 are not supported.
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: https://atap.arkansas.gov/_/
Statement from California: None provided.
Statement from Colorado: There is no extension for tax due. If you owe state income tax, 90% of the tax liability must be paid on or before April 15th to avoid penalties. If the due date falls on a weekend or legal holiday, return will be due the next business day. Any remaining balance due would be subject to interest only. If you owe tax, you must either pay through Revenue Online or submit your payment with the Extension Payment Form (DR 0158-I).
For more information: https://tax.colorado.gov/due-date-guide#income
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.
Statement from Delaware: None provided.
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.
Statement from Georgia: If the taxpayer or their representative needs to make a payment, they have the following options:
If filing and paying electronically:
If filing electronically and paying via paper check:
If filing and paying via paper returns/checks:
For more information, see: https://dor.georgia.gov/taxes/tax-faqs-due-dates-and-other-resources/tax-due-dates and https://dor.georgia.gov/how-do-i-tax-payment-options
Statement from Hawaii: None provided.
Statement from Idaho: Please make sure your payment processing date is not beyond the expected due date in order to avoid possible penalty.
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/epay
Statement from Illinois: None provided.
For more information, see : https://tax.illinois.gov/individuals/pay.html for Individual Income, and https://tax.illinois.gov/businesses/payments.html for Business Income.
Statement from Indiana: None provided.
For more information, see: https://www.in.gov/dor/individual-income-taxes/payments-and-billing/
Statement from Iowa: None provided.
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 18th 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.
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 18th 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.
Statement from Kentucky: None provided.
For more information, see: revenue.ky.gov
Statement from Louisiana: None provided.
For more information: https://www.state.nj.us/treasury/taxation/payments-notices.shtml
Statement from Maine: Estimate payments and ACH payments CANNOT be cancelled by the State of Maine/Maine Revenue Services once the return has been submitted.
For more information: https://www.maine.gov/revenue/tax-return-forms/due-dates
Statement from Maryland: Corporate Income tax Forms (500, 510, and 511) and Fiduciary Form (504) are due the 15th day of the 4th month following the close of the tax year or period.
Individual Taxpayers: https://www.marylandtaxes.gov/individual/tax-compliance/pay-it.php
Business Taxpayers: https://www.marylandtaxes.gov/business/index.php
Statement from Massachusetts: None provided.
For more information: https://www.mass.gov/how-to/pay-your-personal-income-tax
Statement from Michigan: None provided.
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.
Statement from Mississippi: None provided.
Statement from Missouri: The due date for 2023 Missouri Individual Income Taxes is April 15, 2024. To ensure receipt and allow for tracking of a payment, the Department encourages tax due be paid electronically, either by direct debit with your e-filed return or online at https://dor.mo.gov/personal/payonline.php. Please allow up to 7 business days, after the effective date, for electronic payments to be deducted from your bank account. 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. Additional information can be found at https://dor.mo.gov/faq/taxation/individual/efile.html#Owe.
Statement from Montana: None provided.
URL: https://mtrevenue.gov/taxes/individual-income-tax/individual-income-tax-payments/
Statement from Nebraska: None provided.
Statement from New Hampshire: None provided.
Statement from New Jersey: None provided.
For more information: https://www.state.nj.us/treasury/taxation/payments-notices.shtml
Statement from New Mexico: You can get tax due information by registering for a TAP account at https://tap.state.nm.us. Click the Create a Logon link. 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 the corporation's federal income tax return for the taxable year. If you e-file and e-pay, the filing deadline is March 31, of the tax return filing season, or on or before the last day of the third month following the end of the tax year. The extended due date also applies to Form RPD-41367.
For more information: https://tap.state.nm.us
Statement from New York: None provided.
Statement from North Carolina: If you owe additional tax, you can pay via your software provider or on the North Carolina Department of Revenue’s website via bank draft or debit/credit card. To pay online, go to NCDOR’s website at www.ncdor.gov/file-pay. Benefits of paying online include the ability to schedule payments and the security of knowing your payment has been received.
For more information: https://www.ncdor.gov/file-pay
Statement from North Dakota: It is preferred that payment is submitted along with your electronic return. Doing so allows you to submit your return but schedule the payment to be withdrawn on a date of your choosing, up to the filing deadline. We also have other 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 prepopulated version of Form ND-1V is available from within your software.
For more information: tax.nd.gov/payment
Statement from Ohio regarding Form 1040: By law, all tax is due for tax year 2023 returns by the deadline of April 15, 2024 except for certain members of 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:
The Ohio Universal Payment Coupon (OUPC) can be found at tax.ohio.gov/forms.
Statement from Ohio (PTE Only): 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 due. The interest rate for calendar year 2023 is 3%.
Payments may be remitted by:
Statement from City of Columbus, Ohio: Please remember, an extension of time to file does not extend the time for payment of the tax due. Payments may be remitted by: Electronic ACH Debit through an approved software program when filing electronically OR Paying online on the City of Columbus’s e-Services website, CRISP (crisp.columbus.gov) OR Sending a personal check or money order with Payment Vouchers found on our website.
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. To pay by e-check or credit card visit OkTAP at tax.ok.gov and click Make A Payment. 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.
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
Statement from Portland: If you have a balance due for the City of Portland, your payment is due by April 15th. Pay your taxes now with your return submission or go to portland.gov/revenue/pay-business-tax for more information on payment options.
For more information: portland.gov/revenue/pay-business-tax
Statement from Pennsylvania: If you are filing electronically, you can request that the Department process an ACH debit from your checking or savings account, or you can pay by credit card through ACI Payments Inc. using the departments myPATH portal at https://www.mypath.pa.gov or via telephone at 1-800-2PAYTAX (1-800-272-9829). ACI Payments Inc. charges a convenience fee. Please refer to their website at www.acipayonline.com for fee rates. If you wish to pay by check or money order, mail to PA Department of Revenue, 1 Revenue Place, Harrisburg PA 17129-0001. Please indicate your Social Security number and the tax year on your payment.
Please note: Personal income tax payments equal to or greater than $15,000 must be made electronically. Payments not made electronically will be subject to a penalty equaling 3 percent of the payment amount not to exceed $500.
URL: https://revenue-pa.custhelp.com/app/answers/detail/a_id/1435/kw/how%20to%20pay
Statement from Philadelphia: If you owe the City of Philadelphia, pay your taxes now with your submissions or go to the URL above for more information and payment options.
URL: https://www.phila.gov/services/payments-assistance-taxes/make-a-payment/
Statement from Rhode Island: None provided.
For more information: https://tax.ri.gov/online-services/make-payment-online
Statement from South Carolina: None provided.
URL: dor.sc.gov/pay
Statement from Tennessee: None provided.
Statement from Utah: Paying electronically is the most accurate, efficient, and secure way to make a payment. You can schedule an e-check payment to be taken from your bank account on a date you choose. You will receive credit on that date. Payments received after the return due date are subject to penalty and interest. You can also make an electronic payment at Utah’s Taxpayer Access Point website.
Individual URL: incometax.utah.gov/paying/payment-options
Business URL: tax.utah.gov/billing
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
Statement from Virginia: None provided.
URL: https://www.tax.virginia.gov/individual-income-tax-payment-options
Statement from Washington: We will review your application shortly. Most applicants receive a response from us within 30 days letting them know the result of the application or if we need additional information. If you have questions in the meantime, please call 360-763-7300. To view the status of your application, go to WorkingFamiliesCredit.wa.gov and click on Where Is My Refund.
For the Working Families Tax Credit applications: URL: WorkingFamiliesCredit.wa.gov
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.
Statement from Wisconsin: Estimated payments can be made electronically on the Wisconsin Department of Revenue’s Make a Payment page.
URL: https://www.revenue.wi.gov/Pages/OnlineServices/Pay.aspx
For more information: https://www.revenue.wi.gov/Pages/FAQS/ise-payment.aspx