An extension of time to file a return may be requested on or before the due date of the return. The extension is limited to six (6) months. No additional extension of time to file will be granted beyond the six months unless the taxpayer is outside the continental limits of the United States.

Note: Copies of a federal request for extension of time to file are not acceptable.

The extension of time to file is not an extension of time to pay. Full payment of any tax liability, less credits, is due with the extension request. If the tax liability is not paid in full with the extension, the request for an extension will not be accepted, and the taxpayer will be subject to a failure-to-pay penalty and interest on any tax due.

• FR-127: Extension of Time to File Income Tax Return