Who must file Form 502E?
If you cannot complete and file your Form 502, 505, 510C or 515 by the due date, you should complete the Tax Payment Worksheet to determine if you must file Form 502E. If line 6 of the worksheet shows you owe tax, you must file this form and pay the full amount due by April 15, 2015, (or the 15th day of the fourth month following the close of the tax year). If the due date falls on a Saturday, Sunday or legal holiday, the return must be filed by the next business day.
NOTE: Filing an extension does not extend the time for paying your taxes.
502E Instructions