The Paperless Filing & Payment System will disallow a discount and apply penalty and interest to delinquent returns. Taxpayers who have been granted an extension should calculate the discount they would be entitled to for a timely return, add that amount to the penalties charged, and enter that total in the Credit Claimed field. Taxpayers who use the above method, but are not in the disaster areas granted an extension, will be billed for any unauthorized credit claimed.

Non-State Administered Local Tax accounts should contact the Locality for filing instructions.

Withholding tax accounts should contact Withholding for instructions.

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