Refund or not the feds must have a return or an extension app post marked by 4-15.
It varies from state to state, I imagine. Maryland, for example DOES NOT require an extension app if you are getting a refund.
Regardless, if you owe, it must be paid by 4-15, or penalties and interest are assessed (this is true for both Federal and Maryland).
-bear
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It's alot easier to ask for forgiveness then it is to ask for permission.
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