As discussed in a couple of other posts, the IRS has extended the farmer filing deadline from March 1, 2013 to April 15, 2013 for those farmers who "miss" the March 1 deadline. We are starting to see various states follow suit as follows:
Some states base their filing deadline using the federal law such as Illinois and Kansas. If you live in one of these states, you may not get a notice stating the state has granted relief until April 15 since they are basing your filing deadline on Federal rules. If this applies to your situation, we would strongly suggest reviewing this with your tax advisor now to determine if your due date is March 1 or April 15.
Since most state income tax law and e-file systems are based upon the federal form 1040 information, we believe that most states will follow the Federal rules on filing your 2012 form 1040, but as someone said to me lately, "logic and tax law do not necessarily go together".