State Income Tax Extensions

State Income Tax Extensions

Below are updates by state in alphabetical order regarding state income tax extensions in response to coronavirus (COVID-19) pandemic. Please bookmark this page for reference as it will be updated as alerts are published.

Alabama | Alaska | Arizona | Arkansas | California | Colorado | Connecticut | Delaware | District of Columbia | Georgia | Hawaii | Idaho | Illinois | Indiana | Iowa | Kansas | Kentucky | Louisiana | Maine | Maryland | Massachusetts | Michigan | Minnesota | Mississippi | Missouri | Montana | Nebraska | New Hampshire | New Mexico | New York | New York City | North Carolina | North Dakota | Ohio | Oklahoma | Oregon | Pennsylvania | Rhode Island | South Carolina | Tennessee | Texas | Utah | Virginia | Vermont | West Virginia | Wisconsin

 

Alabama Governor Signs Proclamation Delaying State Tax Filings [March 23, 2020]

Governor Kay Ivey and the Alabama Department of Revenue announced today that the state income tax filing due date is extended from April 15, 2020, to July 15, 2020.

Taxpayers can also defer state income tax payments due on April 15, 2020, to July 15, 2020, without penalties and interest, regardless of the amount owed. This deferment applies to all taxpayers, including individuals, trusts and estates, corporations and other non-corporate tax filers.

“This morning, I signed a supplemental State of Emergency order to allow the Alabama Department of Revenue to extend state filings until July 15, 2020,” said Governor Ivey. “It is imperative we reduce the burden upon Alabamians and get folks back on their feet financially. The safety and wellbeing of Alabamians is the paramount priority as we do everything within our power to mitigate the spread of the Coronavirus.”

Other taxes included in the deadline extension are corporate income tax, the Financial Institution Excise Tax (FIET), and the Business Privilege Tax (BPT).

Taxpayers do not need to file any additional forms or call the Alabama Department of Revenue to qualify for this automatic state tax filing and payment relief. Individual taxpayers who need additional time to file beyond the July 15 deadline can request a filing extension through the usual methods.

“Even considering the extended filing deadline, we urge taxpayers who are owed refunds to file as soon as possible and file electronically,” said Revenue Commissioner Vernon Barnett. “Filing electronically with direct deposit is the quickest way to get refunds. Although the Department is practicing prudent working conditions with our staff during this period, we will continue with mission-critical operations to support Alabama’s citizens. We ask for your support, understanding and patience.”

The Department will continue to monitor issues related to the COVID-19 virus, and updated information will be posted on the Department’s website Coronavirus page.

 

Alabama Extending Time to File [April 3, 2020]

Alaska isextending the time to file all tax types originally due March 31, 2020, other than Oil and Gas Production taxes, to July 15, 2020. he announcement was made on March 31st by the Department of Revenue Because the tax deadlines are extended, penalty or interest will be not be assessed if returns and payments are received for the affected periods on or before July 15, 2020.

 

Arizona Department of Revenue DOR Extends Income Tax Deadline to July 15, 2020 [March 23, 2020]

The Arizona Department of Revenue (ADOR) has announced it has moved the deadline for filing and paying state income taxes from April 15 to July 15, 2020 following direction today by Governor Doug Ducey.

This is consistent with Treasury Secretary Steve Mnuchin’s announcement that the Internal Revenue Service (IRS) has moved the deadline for 2019 federal tax returns to July 15, 2020.

The announcement by ADOR includes individual, corporate and fiduciary tax returns.

The new deadline means taxpayers filing state tax returns or submitting payments after the previous April 15 deadline will not be assessed late filing or late payment penalties.

Taxpayers anticipating they will need more time beyond the new July 15 deadline to file state income taxes should consider filing for an extension by submitting Arizona Form 204 by July 15. Taxpayers do not need to submit Arizona Form 204 if they have already received a federal extension from the IRS.

 

Arkansas Extends Filing and Payment Deadline for Individual Taxpayers [March 24, 2020]

Will DFA extend the April 15 filing deadline or extend the time period in which taxes are paid?

Yes. Governor Hutchinson announced the state deadline to file and pay individual income taxes has been extended to July 15, matching the federal extension. The Internal Revenue Service has released guidance here.

 

California Extends Income Tax Filing Deadline for Taxpayers Affected by the COVID-19 Pandemic [April 4, 2020]

The FTB has extended all filing and payment deadlines for individuals and business entities to July 15, 2020..

  • 2019 tax returns
  • 2019 tax return payments
  • 2020 1st and 2nd Qtr. ES Payments
  • 2020 LLC taxes and fees
  • 2020 non-wage withholding payments

 

Colorado Governor Issues EXECUTIVE ORDER Extending the Income Tax Payment Deadlines Due to July 15 [March 23, 2020]

I. Background and Purpose.

By this Executive Order, I am temporarily suspending the state income tax payment deadlines to provide relief to Colorado taxpayers and businesses. .

II. Directives.

A. I temporarily suspend the deadline in C.R.S. § 39-22-609 applicable to state income tax payments. I also direct the Executive Director of the Colorado Department of Revenue (DOR) to promulgate and issue emergency rules to extend the state income tax payment deadline by ninety (90) days to July 15, 2020, giving all Colorado taxpayers the option to make any 2019 income tax payment that would normally be due on April 15, 2020 by July 15, 2020. I direct DOR to grant this extension to all individuals and businesses who pay income tax in Colorado. This payment extension applies to any qualifying income tax payment, regardless of the amount.

B. I temporarily suspend the deadline in C.R.S. § 39-22-609 applicable to estimated income tax payments for the 2020 tax year. I also direct the Executive Director of DOR to promulgate and issue emergency rules to extend the state payment deadline so that estimated payments due on and after April 15, 2020 but on or before June 15, 2020, may now be paid any time on or before July 15, 2020 without penalty.

C. I direct DOR to coordinate with local governments that choose to extend tax payment deadlines for property, sales and use taxes and take whatever action they need to let them waive penalties and fees during the crisis.

III. Duration.

This Executive Order shall expire thirty (30) days from March 20, 2020, unless extended further by Executive Order.

 

Connecticut Extends Filing Deadline for Certain Annual State Business Tax Returns [March 15, 2020]

The Connecticut Department of Revenue Services (DRS) is using their statutory authority to grant an automatic extension of Connecticut filing deadlines for certain annual tax returns in order to support businesses during the COVID-19 outbreak effectively immediately.

Effective immediately, the filing deadlines for certain annual tax returns due on or after March 15, 2020, and before June 1, 2020, are extended by at least 30 days. In addition, the payments associated with these returns are also extended to the corresponding due date in June.

The impacted returns and the associated filing dates and payment deadlines are set forth below:

  • 2019 Form CT-1065/CT-1120 SI Connecticut Pass-Though Entity Tax Return: Filing date extended to April 15, 2020; payment deadline extended to June 15, 2020
  • 2019 Form CT-990T Connecticut Unrelated Business Income Tax Return: Filing date extended to June 15, 2020; payment deadline extended to June 15, 2020
  • 2019 Form CT-1120 and CT-1120CU Connecticut Corporation Business Return: Filing date extended to June 15, 2020; payment deadline extended to June 15, 2020

 

District of Columbia Extends Tax Payment and Filing Deadlines for Tax Year 2019 [March 25, 2020]

Mayor Muriel Bowser and Chief Financial Officer Jeffrey DeWitt announced that the deadline for taxpayers to file and pay their 2019 District of Columbia individual and fiduciary income tax returns (D-40, D-41, and D-40B), partnership tax returns (D-65), and franchise tax returns (D-20, D-30) is extended to July 15, 2020. This means taxpayers will have an additional 90 days to file and pay from the original deadline of April 15, 2020.

 

Delaware Extends Filing and Payment Deadline to July 15, 2020 for Individual Taxpayers [March 24, 2020]

DELAWARE DIVISION OF REVENUE (DOR) TECHNICAL INFORMATION MEMORANDUM 2020-1 SUBJECT: COVID-19 FILING EXTENSIONS

Pursuant to 30 Del. C. § 1904(b), all final corporate income tax returns are due on the date that the corresponding federal return is due. By operation of law, all Delaware final corporate income tax returns (forms 1100) are now due on July 15, 2020 consistent with the corresponding federal return due date. Corporations may request an additional extension of time to file from the Internal Revenue Service and Delaware will grant the same extension, provided that a copy of the federal extension request is included with the Delaware final corporate return when it is filed.

Pursuant to 30 Del. C. § 511(a), the Director of the DOR (the “Director”) has broad discretion to “grant reasonable extension[s] of time for the payment of any tax or estimated tax …”, on such terms and conditions as the Director determines are appropriate. Due to the current COVID 19 emergency in Delaware, the Director hereby grants extensions similar to those recently granted by the Internal Revenue Service. The relief outlined in this TIM will be automatically provided to all effected taxpayers as follows:

  1. Corporate tentative returns that would be due on April 15, 2020 pursuant to 30 Del. C. § 1904(a) will now be due on July 15, 2020. 
  2. Personal income tax returns that would be due on April 30, 2020 will now be due on July 15, 2020. If a taxpayer needs additional time beyond the extended due date, taxpayers may request an extension requesting additional time to file through Revenue’s online system. This will provide an automatic extension of time to file to October 15, 2020. This requires the submission of Form 1027, available on the Division of Revenue website.
  3. Estimated personal income tax payments that are due on April 30, 2020 are extended to July 15, 2020. Please note that the second quarter payments remain due on June 15, 2020. 
  4. Fiduciary income tax returns that are due on April 30, 2020 will now be due on July 15, 2020. If a taxpayer needs additional time beyond the extended due date, the Division of Revenue reminds all taxpayers that they may file an extension requesting additional time to file. This will provide an automatic extension of time to file to October 15, 2020. This requires the submission of Form 400-EX, available on the Division of Revenue website.

Any extension forms that would otherwise be submitted on paper may be submitted electronically to DOR at DOR_PublicService@delaware.gov. Please note an extension only extends the due date for filing, not for payment. The payment deadline will be July 15, 2020 and penalties and interest on underpayments will be calculated from that date, even if a taxpayer requests an additional extension of time to file.

Additionally, throughout the COVID-19 Emergency, DOR continues to work with taxpayers who owe outstanding balances. If you owe taxes to DOR and need assistance, you may reach the collections team via email at DOR_Collections@Delaware.gov. For additional information about DOR’s response to the COVID-19 crisis, please visit their website.

 

Georgia Income Tax Deadline Extended [March 26, 2020]

The Georgia Department of Revenue is automatically extending the 2019 income tax filing and payment deadline to July 15, 2020, without penalties or interest.

The relief provided by the extension is for state income tax payments and state income tax returns due on April 15, 2020. The relief also applies to state estimated income tax payments due April 15, 2020 for the 2020 tax year. 

No extension is provided for the filing, payment, or deposit of any other type of state tax.

 

Hawaii Income Tax Payment and Filing Deadlines for Tax Year 2019 Postponed [March 24, 2020]

The Department has determined that any person with a 2019 State income tax filing requirement or payment due from April 20, 2020 to June 20, 2020, is affected by the COVID-19 pandemic for purposes of the relief described in this Announcement (Affected Taxpayer).

For all Affected Taxpayers, the due date for filing 2019 State income tax returns due from April 20, 2020 to June 20, 2020 is postponed to July 20, 2020. For all Affected Taxpayers, the due date for making 2019 State income tax payments due from April 20, 2020 to June 20, 2020 is postponed to July 20, 2020.

The relief provided in this Announcement applies solely to returns and payments for an Affected Taxpayer’s 2019 taxable year due from April 20, 2020 to June 20, 2020. The relief provided in this Announcement does not include estimated income tax payments for the 2020 taxable year.

What This Means for Individual Income Taxpayers

Individual income tax returns and payments for the 2019 taxable year that are due from April 20, 2020 to June 20, 2020 are now due by July 20, 2020. This relief applies to all individual income tax filers, including self-employed individuals. The Department will automatically provide this relief, there is no need to file additional forms to qualify for this relief.

What This Means for Corporate Income Taxpayers

Corporate income tax returns and payments for the 2019 taxable year that are due from April 20, 2020 to June 20, 2020 are now due July 20, 2020. This relief includes only payments for the 2019 taxable year and does not include payment of 2020 estimated taxes.

Income Tax Filing Extensions

The filing deadline for the 2019 taxable year for all Income Taxpayers is extended to July 20, 2020. Automatic extensions to file under section 235-98, Hawaii Revised Statutes (HRS), remain available. For purposes of automatic extensions for Affected Taxpayers, the postponed payment deadline of July 20, 2020 will be used. This means that for Affected Taxpayers, “properly estimated tax liability” must be paid by July 20, 2020 rather than April 20, 2020 and returns must be filed by October 20, 2020. Individual Income Taxpayers expecting a refund should file as soon as possible. They are granted an automatic extension to file by October 20, 2020. 

Penalties and Interest

Interest, penalties, and additions to tax for failure to file the returns or make the Hawaii income tax payments postponed by this Announcement will not accrue from April 20, 2020 to July 20, 2020. Interest, penalties, and additions to tax with respect to such postponed Hawaii income tax filings or payments will begin to accrue on July 21, 2020, if not paid by July 20, 2020. Affected Taxpayers subject to penalties or additions to tax despite the relief granted by this Announcement may seek reasonable cause waivers under section 231-3(12), HRS. The relief provided by this Announcement is limited to Hawaii income tax payments and does not extend to withholding tax, franchise tax, public service company tax, general excise tax, transient accommodations tax, estate tax, or any other tax not specifically identified for the relief provided by this Announcement.

 

Idaho Extends Income tax filing and payment deadline to June 15 [March 24, 2020]

In response to the COVID-19 pandemic, Governor Little has extended the 2019 Idaho income tax filing and payment deadlines from April 15, 2020, to June 15, 2020. The extension applies to all taxpayers – including individuals, businesses, and entities – regardless of the amount owed. Penalty and interest won’t apply if taxpayers file their return and pay the income tax they owe by June 15.

 

Illinois Income Tax Filing and Payment Extension [March 26, 2020]

The 2019 income tax filing and payment deadlines for all taxpayers who file and pay their Illinois income taxes on April 15, 2020, are automatically extended until July 15, 2020. This relief applies to all individual returns, trusts, and corporations. This relief is automatic, taxpayers do not need to file any additional forms or call IDOR to qualify.

Penalties and interest will begin to accrue on any remaining unpaid balances as of July 16, 2020. You will automatically avoid interest and penalties on the taxes paid by July 15, 2020.

Note: This does NOT impact the first and second installments of estimated payments for 2020 taxes that are due April 15 and June 15. Taxpayers are required to estimate their tax liability for the year and make four equal installments. Taxpayers will not be assessed a late estimated payment penalty if the amount of the installments equals 90% or more of the current year’s liability or 100% of the previous year’s liability.

 

Indiana Announces Filing and Payment Extensions for Persons Affected by COVID-19 [March 19, 2020]

Today, Governor Eric Holcomb announced the Indiana Department of Revenue (DOR) is extending certain filing and payment deadlines to align with the Internal Revenue Service (IRS) and support Hoosiers during the COVID-19 health crisis.

Individual tax returns and payments, along with estimated payments originally due by April 15, 2020 are now due on or before July 15, 2020. Returns included are the IT-40, IT-40PNR, IT-40RNR, IT-40ES, ES-40 and SC-40.

Corporate tax returns and payments, along with estimated payments originally due by April 15 or April 20 are now due on or before July 15, 2020. Those originally due on May 15, 2020, are now due on August 17, 2020. Returns included are the IT-20, IT-41, IT-65, IT-20S, FIT-20, URT-1, IT-6, FT-QP and URT-Q.

All other tax return filings and payment due dates remain unchanged.

 

Iowa to extend filing and payment deadline for income tax and other tax types [March 23, 2020]

The Iowa Department of Revenue today textended the filing and payment deadline for several state tax types, including income tax. he changes, prompted by COVID19, are designed to provide flexibility to hard-working Iowans whose lives have been disrupted. The changes are a result of an order signed earlier today by Director of Revenue Kraig Paulsen.

The order extends filing and payment deadlines for income, franchise, and moneys and credits taxes with a due date on or after March 19, 2020, and before July 31, 2020, to a new deadline of July 31, 2020.

Specifically, the order includes:

  • IA 1040 Individual Income Tax Return and all supporting forms and schedules
  • IA 1040C Composite Return and all supporting forms and schedules
  • IA 1041 Fiduciary Return and all supporting forms and schedules
  • IA 1120 Corporation Income Tax Return and all supporting forms and schedules
  • IA 1120F Franchise Tax Return for Financial Institutions and all supporting forms and schedules
  • IA 1065 Iowa Partnership Return and all supporting forms and schedules
  • IA 1120S S Corporation Return and all supporting forms and schedules
  • Credit Union Moneys and Credits Tax Confidential Report

The tax returns listed above and any tax due associated with those returns if the due date is on or after March 19 but before July 31 of this year. The extension does not apply to estimated tax payments.

What does the deadline extension apply to?

The tax returns listed above and any tax due associated with those returns if the due date is on or after March 19 but before July 31 of this year. The extension does not apply to estimated tax payments.

Who does the deadline extension apply to? 

Iowa residents or other taxpayers doing business in Iowa who are required to file the Iowa returns listed above.

How are penalties and interest handled? 

No late-filing or underpayment penalties shall be due for qualifying taxpayers who comply with the extended filing and payment deadlines in this order. Interest on unpaid taxes covered by this order shall be due beginning on August 1, 2020.

 

Kansas Extends Filing and Payment Deadline to July 15 [March 23, 2020]

The Department of Revenue shall extend the deadline for filing the 2019 calendar year tax returns for individual income tax, fiduciary income tax, corporate income tax, and privilege tax to July 15, 2020. The payment due date for such taxes shall also be extended to July 15, 2020, and no penalty or interest shall be imposed if paid on or before July 15, 2020.

The Department of Revenue shall extend to July 15, 2020, the deadline for filing the 2019 fiscal year tax returns for fiducia1y income tax, corporate income tax, and privilege tax with due dates between April 15, 2020 and July 15, 2020. The payment due date for such taxes shall be extended to July 15, 2020, and no penalty or interest shall be imposed if paid on or before July 15, 2020.

The Department of Revenue shall extend the filing date for homestead and prope1ty tax relief refund claims to October 15, 2020.

This order does not change laws, regulations, or rules regarding estimated tax payments due April 15, 2020.

In the event the State of Disaster Emergency originally proclaimed on March 12, 2020, is lifted or expires prior to July 15, 2020, the Department of Revenue shall continue to exercise appropriate discretion to effectuate the waivers of penalties and interest for payments made up to July 15, 2020, as contemplated in this order.

All other laws, regulations, or rules relating to taxes remain in effect.

This order supersedes any contrary order by any local health department regarding taxes and should be read in conjunction with previous executive orders responding to the COVID-19 pandemic. Any contrary provision in previous orders is superseded by this order.

 

Kentucky Income Tax Return Filing Date Extended to July 15 [April 7, 2020]

Kentucky has issued revised guidance in relation to the relief being provided to 2020 Kentucky income tax returns. Kentucky had originally stated that interest would apply to any deferred income tax payments that were made after April 15, 2020. The updated guidance is that interest will not accrue on any payments made by July 15, 2020.

Additionally, for filers who submit an automatic extension, the due date for returns previously due April 15, 2020, but now due July 15, 2020, shall be October 15, 2020. For C corporations the extended on due date will be November 15, 2020.

 

Louisiana Extends Tax Filing and Payment Deadline to July 15 [March 23, 2020]

Income and Franchise Tax Returns and Payments Extensions: The following chart sets forth the due dates for the 2019 income and franchise tax returns:

Income Tax Type Tax Return Due Date Partnership IT-565 - 2019 Partnership Return of Income R-6922 - 2019 Composite Partnership Tax Return April 15, 2020 May 15, 2020 Individual IT-540 - 2019 LA Resident Income Tax Return IT-540B - 2019 LA Nonresident and Part-Year Resident Income Tax Return R-1035 - LA Consumer Use Tax Return May 15, 2020 Fiduciary IT-541 - 2019 Fiduciary Income Tax Return May 15, 2020 Corporation CIFT-620 - 2019 Corporation Income and 2020 Franchise Tax May 15, 2020.

LA Income Tax Type Tax Return Due Date

No penalties or interest will be assessed provided that the return and payment are submitted to the Department by the July 15, 2020, extension date. For fiscal year filers with an income tax or franchise tax return and payment due date between March 1 and May 30, 2020, the automatic extension for the return and payment is sixty days from the original due date. Additional Extensions As provided above, the filing and payment deadline for income and franchise tax returns has been administratively extended to July 15, 2020. If a taxpayer (individual, corporation, fiduciary, or partnership) requires additional time to file the return, an extension request may be submitted on the applicable extension form based on the tax type. The extension period shall run from July 16, 2020, to the general extension date of November 15, 2020 for individual, fiduciary, and partnership returns and December 15, 2020, for corporation returns.

However, interest and penalties shall accrue beginning on July 16, 2020, on the outstanding balance of tax due.

 

Maine Extends Income Tax Filing Deadline to July 15, 2020 [March 27, 2020]

Maine has extended the deadline for Maine filing and payment income tax from April 15, 2020 to July 15, 2020.. Estimated payments due April 15, 2020 for the 2020 tax year are also extended to July 15, 2020.

The Maine income tax extension applies to Individual tax, Corporate tax and Estate and Trusts. Any failure to pay penalties and interest will be abated for the period of April 16, 2020 through July 15, 2020.

 

Maryland Updates Previous Guidance, Extension to File and Pay Income Tax Granted to July 15 [March 25, 2020]

Extension of Time for Income Tax Filing and Income Tax Payments Due to the COVID-19 pandemic and associated restrictions on activity, the federal government extended the deadline for filing 2019 income tax returns and submitting 2019 income tax payments by 90 days, to July 15, 2020.

Maryland individual, corporate, pass through entity, and fiduciary taxpayers are afforded the same relief at the Maryland level. Unlike the federal extension, which included only those taxpayers who owed under a certain amount of tax, the Maryland extension applies to all taxpayers.

The deadline to file a 2019 income tax return is July 15, 2020. Interest and penalty shall be assessed on any unpaid tax from July 15, 2020 until the date the tax is paid.

Fiscal year filers with tax years ending January 1, 2020 through March 31, 2020 are also eligible for the July 15, 2020 extension for filing returns and payment. The due date for March quarterly estimated payments of 2020 taxes is also extended to July 15, 2020.

The extension to July 15, 2020 for filing of returns and payment of 2019 taxes is automatic; no filing or request is required to take advantage of the extended deadline. Individual taxpayers who are paying by check or money order should submit their payment, along with Maryland Form PV, by July 15, 2020.

As always, if no tax is due and you requested a federal extension, you do not need to file a Form PV or take any other action to obtain an automatic six-month extension to file your Maryland tax returns.

The extension for filing of returns and payment of income tax owed also extends the statute of limitations for filing a claim for refund of income tax. The extension for filing returns and payment of income tax does not affect the filing of estate tax returns or the payment of estate tax.

 

Massachusetts Updates Guidance for Corporate Excise Taxpayers [April 3, 2020]

Technical Information Release 20-4 has been published and provides additional guidance to the Massachusetts income tax relief due to the COVID-19 pandemic. 

The initial guidance issued by the state was only applicable to individual income tax returns due April 15, 2020. The updated guidance applies to estate and trust income tax and composite returns allowing those entities until July 15, 2020 to file returns and make payments for the 2019 tax year. The updated guidance also extends estimated payments to July 15, 2020 for individuals who report repatriated income.

The Department does not have the legal authority to extend the due date for the Corporate Excise tax returns due April 15, 2020 but it does have the ability to waive late filing and late payment penalties as long as the returns are filed and tax is paid by July 15, 2020. Any payments made after April 15, 2020 will accrue interest as the Department does not have the ability to waive interest. Any Corporate excise taxpayer planning on pursing an automatic six or seven month extension must have the full amount of tax paid in by April 15, 2020.

 

Michigan Extends Income Tax Filing Deadline to July 15, 2020 [April 2, 2020]

Michigan is extending the filing and payment due dates for all state and city income tax returns originally due April 15, 2020 and April 30, 2020. The payment deadline for the individual income tax returns originally due April 15th has been extended to July 15, 2020. Estimated payments due April 15, 2020 for the 2020 tax year are not extended.

The extended deadline for estimated payments for the 2020 tax year originally due on April 15, 2020 have been extended to July 15, 2020.

 

Minnesota Extends Filing and Payment Deadline for 2019 Individual Income Tax [March 25, 2020]

In line with the state’s continued peacetime emergency response to COVID-19, the Minnesota Department of Revenue has announced that taxpayers filing their annual Minnesota Individual Income Tax return for tax year 2019 now have until Wednesday, July 15, 2020, to file and make their payments without any penalties or interest.

When must I file and pay my 2019 individual income taxes?

Both the IRS and Revenue will accept individual income tax returns through July 15, 2020, without assessing penalties or interest. .

Why is the department offering more time to make payment?

As Minnesota responds to the COVID-19 situation, the State of Minnesota is providing this filing and payment grace period for 2019 to those who need it. We encourage Minnesotans who expect refunds to file as soon as they are ready.

We also encourage Minnesotans who do not need extra time to pay, to file and pay as soon as possible to do your part in providing on-going support to COVID-19 response across the state.

Are 2020 estimated state income tax payments included in this grace period?

This grace period does not include state estimated tax payments for individual income taxes due April 15, 2020, for the 2020 tax year.

Are Minnesota’s corporate franchise tax payments included in this grace period?

While the Minnesota due date of April 15, 2020 has not changed, under current Minnesota law, corporations receive an automatic extension to file their state return to the later of November 15, 2020, or the date of any federal extension to file.

Have the Minnesota partnership, fiduciary, or S-corporation income tax payment deadlines changed?

While the Minnesota due date of April 15, 2020 has not changed, under current Minnesota law, partnerships, fiduciaries, and S-corporations receive an automatic extension to file their state return to the date of any federal extension to file.

What if I cannot file or pay by July 15, 2020?

You may request relief from other late-file or late-pay penalties, additional tax charges, or interests, for reasonable cause or the state of emergency declarations by the president and governor due to COVID-19. You may request relief after being notified of a penalty.

 

Mississippi Extends Filing and Payment Deadline for 2019 Individual and Corporate Income Tax [March 25, 2020]

The Mississippi Department of Revenue is providing relief to individual and business taxpayers due to the COVID-19 pandemic. The deadline to file and pay the 2019 individual income tax and corporate income tax is extended until May 15, 2020.

The first quarter 2020 estimated tax payment is also extended until May 15, 2020. Penalty and interest will not accrue on the extension period through May 15, 2020.  These extensions are effective immediately.

Withholding tax payments for the month of April are extended until May 15, 2020. These extensions are effective immediately.

The extension does not apply to Sales Tax, Use Tax, or any other tax types. These returns should be filed and paid on the normal due date. The extension also does not apply to payments on prior liabilities. However, the Department will consider an extension of time to file and pay on a case-by-case basis. These requests should be directed to our customer service line at 601-923-7700. We recognize that our extension does not coincide with the federal extension. However, we cannot extend the deadlines beyond the fiscal year end of June 30. To do so would jeopardize the ability of our state leadership to balance the fiscal year budget.

 

Montana Individual Income Tax Deadline Extended [March 26, 2020]

Montana has extended the payment and filing deadlines for 2019 individual income taxpayers to July 15.

The Montana Department of Revenue will work with individual taxpayers in waiving penalties and interest due to late tax payments.

 

Missouri Department of Revenue extends tax filing deadline [March 25, 2020]

Mirroring the federal guidance issued by the Internal Revenue Service, the Missouri Department of Revenue announced that it will provide special tax filing and payment relief to individuals and corporations in response to the COVID-19 outbreak. These extensions are effective immediately.

Guidance on 90-day extension to file and pay individual and corporate income tax:

  • Filing deadline extended: The deadline to file income tax returns has been extended from April 15, 2020, to July 15, 2020.
  • Payment relief for individuals and corporations: Income tax payment deadlines for individual and corporate income returns with a due date of April 15, 2020, are extended until July 15, 2020. This payment relief applies to all individual income tax returns, income tax returns filed by C Corporations, and income tax returns filed by trusts or estates. The Department of Revenue will automatically provide this relief, so filers do not need to take any additional steps to qualify.
  • This relief for individuals and corporations will also include estimated tax payments for tax year 2020 that are due on April 15, 2020.
  • Penalties and interest will begin to accrue on any remaining unpaid balances as of July 16, 2020. Individuals and corporations that file their return or request an extension of time to file by July 15, 2020, will automatically avoid interest and penalties on the tax paid by July 15.

 

Nebraska Department of Revenue extends tax filing deadline [March 25, 2020]

As a result of the COVID-19 pandemic and actions taken by national health authorities to limit the spread of the disease, the Internal Revenue Service (IRS) recently granted federal income tax relief to taxpayers. The IRS has automatically extended the tax filing and payment deadlines for federal income taxes from April 15, 2020 to July 15, 2020. The official release from the IRS can be found by clicking here.

The State of Nebraska is providing this same income tax relief to state income taxpayers. The tax filing deadline will automatically be extended to July 15, 2020 for state income tax payments and estimated payments that were originally due on April 15, 2020. Nebraskans who are able to pay earlier are encouraged to do so to help the State manage its cash flow.

For Nebraskans affected by the COVID-19 pandemic in ways that impair their ability to comply with their state tax obligations for taxes administered by the Nebraska Department of Revenue, the Tax Commissioner may grant penalty or interest relief depending on individual circumstances. To request relief, please complete and mail a Request for Abatement of Penalty, Form 21, or Request for Abatement of Interest, Form 21A, with an explanation of how you were impacted.

 

New Hampshire DOR Offers Relief for Business, Interest & Dividends Taxes [March 31, 2020]

The New Hampshire Department of Revenue Administration will grant automatic relief to Business Profits Tax (BPT), Business Enterprise Tax (BET) and Interest & Dividends Tax (I&D) taxpayers the form of payment relief and expansion of automatic filing extensions and penalty safe harbors.

The deadline to file or pay the Business Tax or Interest & Dividends Tax for tax year 2019 remains April 15, 2020, unless the taxpayer qualifies for additional relief. First quarter estimate payments for tax year 2020 calendar year Business Tax and Interest & Dividends Tax taxpayers are also due on April 15, 2020.

For taxpayers required to file returns on April 15, 2020, that do not accurately calculate their 2019 liability for purposes of qualifying for the automatic 7- month extension due to the current COVID-19 pandemic, the state will not assess any interest or penalties against taxpayers who file their returns and pay any remaining balance due within the automatic 7-month extension. To qualify for the waiver of interest and penalties, the taxpayer would have had to pay in 100% of their 2018 liability by April 15, 2020.

Taxpayers who make their tax year 2020 estimated tax payments in at least the amount of their tax year 2018 total tax liability, or their tax year 2019 total tax liability, will not incur any underpayment of estimated tax penalties if their 2020 liability ultimately exceeds the estimated payments made. 

A taxpayer shall qualify for additional payment relief if any of the following apply:

  • Business Tax taxpayers whose tax year 2018 total tax liability was $50,000 or less.
  • Interest & Dividends Tax taxpayers whose tax year 2018 total tax liability was $10,000.

For taxpayers who qualify for the additional relief, they are granted an extension of time to pay any remaining unpaid balance from 2019 from April 15, 2020 to June 15, 2020. The taxpayers who qualify for the additional relief also get an extension of time to pay 2020 estimated tax due April 15, 2020 to June 15, 2020.

 

New Mexico Income Tax Extensions Will Not Trigger Interest Charges [March 26, 2020]

The Taxation and Revenue Department has determined that due to recent IRS action, it will not have to impose interest charges on taxpayers who take advantage of the 90-day extensions announced last week for filing and paying New Mexico personal and corporate income taxes.

However, interest will need to accrue on withholding tax extensions. “The due date for filing New Mexico income tax returns and payment is tied to the federal filing deadline, which was postponed by the IRS on March 20. This IRS action enables us to forgo imposing interest charges normally required under New Mexico law for extensions,” said Taxation and Revenue Secretary Stephanie Schardin Clarke.

The Department on Wednesday also clarified that the extensions apply to the quarterly personal income tax estimated payments required of some taxpayers on April 15, which includes many self-employed New Mexicans, as well as to trusts, estates, and fiduciaries. All of these will now be due no later than July 15, 2020. New Mexico personal and corporate income taxes normally due on April 15 will now be due on July 15. Governor Michelle Lujan Grisham and the Department announced the extensions taxes in recognition of the economic hardships many face as a result of the COVID-19 pandemic.

No penalties or interest will be assessed on income tax payments normally due on April 15 as long as payment is received by July 15. Payments normally due on later dates will incur interest charges but not penalties. The state also extended deadlines to remit withholding taxes. Withholding filings that would normally be due March 25, April 25, May 25, and June 25 will instead be due on July 25. No penalties will be assessed on businesses that take advantage of the withholding extension. However, under New Mexico law, interest will accrue from the original due date.

 

New York Extends Income Tax Filing and Payment Deadline for Individuals and Corporations July 15, 2020 [March 30, 2020]

New York Tax Notice N-20-2 has extended the deadline to file personal income tax and corporation tax returns, originally due on April 15, 2020, to July 15, 2020. All related tax payments due on April 15, 2020 are deferred to July 15, 2020, without penalties and interest, regardless of the amount owed. The extension of payments due April 15, 2020 also applies to estimated income tax payments for the 2020 tax year. The extension to file and pay individual income tax will also apply to the New York City Individual income tax return as well due to the fact the NYC individual income tax is administered by the state and filed on the same form as the New York State return.

Interest and penalties on any unpaid tax will begin to accrue on July 16, 2020. No extensions to any other type of state tax or state informational returns will be given.

 

New York City Business Tax Filing Extensions and the COVID-19 Outbreak [March 23, 2020]

The New York City Department of Finance (DOF) recognizes that taxpayers and return preparers affected by the COVID-19 outbreak may be unable to meet certain New York City filing and payment deadlines. Therefore, DOF Commissioner Jacques Jiha is exercising his authority under the Administrative Code of the City of New York to allow for a waiver of penalties for DOF-administered business and excise taxes due between March 16, 2020, and April 25, 2020. Taxpayers may request to have the penalties waived on a late-filed extension or return, or in a separate request.

If you file an extension or return or make a tax payment in accordance with these rules, you will not be subject to any late filing, late payment, or underpayment penalties. For purposes of the above filings, while late filing and late payment penalties are waived, interest, where applicable, at the appropriate underpayment rate, must be paid on all tax payments received after the original due date calculated from the original due date to the date of payment.

All paper filings under this announcement should be marked “COVID-19” on the top center of the first page. The same relief will be provided to adversely affected electronic filers. Penalty Abatements You may request an abatement by writing to: NYC Department of Finance P.O. Box 5564 Binghamton, NY 13902-5564

 

North Carolina Grants Extension to File Individual, Corporate and Franchise Tax [March 23, 2020]

The N.C. Department of Revenue (NCDOR) recently announced that they will extend the April 15 tax filing deadline to July 15 for individual, corporate, and franchise taxes to mirror the announced deadline change from the Internal Revenue Service.

Note: the NCDOR will issue a notice with all the details of this change as soon as it is finalized.

“Taxpayers need relief during this difficult time and my administration is bringing it,” Governor Roy Cooper said. “I will work with both Republicans and Democrats in the state legislature to provide additional help.”

In addition to the filing extension, the NCDOR will not charge penalties NCDOR will not charge penalties for those filing and paying their taxes after April 15, as long as they file and pay their tax before the updated July 15 deadline.

However, the department cannot offer relief from interest charged to filings after April 15. Unless state law is changed, tax payments received after April 15 will be charged accruing interest over the period from April 15 until the date of payment. 

These changes do not apply to trust taxes, such as sales and use or withholding taxes.

 

North Dakota Extends Filing and Payment Deadline to July 15, 2020 [March 23, 2020]

Has the income tax deadline changed?

We are currently aligned with the IRS extension date. Individuals or businesses who are unable to file an income tax return or pay the tax by the April 15th deadline, can file and make payment through July 15, 2020, without penalty and interest.

What if COVID-19 impacts my ability to file and pay my other taxes on time?

As a North Dakota taxpayer, you have the ability to request additional time if you believe you will be unable to file a return or pay the tax in a timely manner because of a COVID-19 related situation, please contact the Office of State Tax Commissioner.

 

Ohio Extending Income Tax Filing and Payment Deadline [March 30, 2020]

Ohio is extending the filing and payment due dates for individual income tax, the school district income tax, the pass-through entity tax, the municipal net profit tax through the state’s centralized filing system. The returns and payments that were originally due April 15, 2020 are now extended to July 15, 2020.

The extended deadline for payments also applies to estimated payments that would be due on April 15, 2020 and June 15, 2020. Those estimated payments are now extended to July 15, 2020.

 

Oklahoma Removes Payment Cap for Payments Made by July 15, 2020 [March 24, 2020]

Oklahomans now have until July 15, 2020 to file and pay their 2019 Oklahoma income tax return. In response to Treasury Secretary Steven T. Mnuchin’s announcement on Friday, March 20, that the Trump administration has decided to push the federal income tax filing date from April 15 to July 15, the Oklahoma Tax Commission (OTC) is likewise extending the 2019 Oklahoma income tax return due date from April 15 to July 15, 2020. This is applicable to income tax due from Tax Year 2019 and the first quarter payment for Tax Year 2020, both of which would normally be due on April 15, 2020.

Oklahoma City, Oklahoma — March 19, 2020 [March 20, 2020]

In an emergency meeting of the Oklahoma Tax Commission held this afternoon, all three Commissioners unanimously voted to extend the deadline to pay Oklahoma income taxes that would be due April 15, 2020 to July 15, 2020, following the newly established Internal Revenue Service (IRS) deadlines. Mirroring the guidance issued by the IRS, Commissioners voted to allow all individual and other non-corporate tax filers to defer up to $1 million of income tax payments due on April 15, 2020, until July 15, 2020, without penalties or interest. Corporate taxpayers will be granted a similar deferment of up to $10 million of income tax payments that would be due on April 15, 2020, until July 15, 2020, without penalties or interest.

 

Oregon Extends Income Tax Filing and Payment Deadline for Individuals and Corporate Income/Excise Taxpayers to July 15, 2020 [March 30, 2020]

The Oregon Department of revenue has extended the Oregon tax filing and payment deadlines for Individual taxpayers as well as Corporate Income/Excise tax taxpayers.

Oregon individual income tax returns originally due April 15, 2020 for the 2019 tax year are extended to July 15, 2020. The payment deadline for the income tax returns originally due April 15th have been extended to July 15, 2020.

Oregon Corporate Income/Excise tax returns originally due May 15, 2020 for the 2019 tax year are extended to July 15, 2020. The May 15th payment deadline for the Corporate Income/Excise tax returns originally due May 15th has been extended to July 15, 2020.

Estimated payments for the 2020 tax year are not extended.

 

Pennsylvania extends personal income tax return filing deadline to July 15 [March 23, 2020]

The Department of Revenue announced on Saturday the deadline for taxpayers to file their 2019 Pennsylvania personal income tax returns is extended to July 15. This means taxpayers will have an additional 90 days to file from the original deadline of April 15. The Internal Revenue Service also extended the federal filing deadline to July 15.

The Department of Revenue will also waive penalties and interest on 2019 personal income tax payments through the new deadline of July 15. This extension applies to both final 2019 tax returns and payments, and estimated payments for the first and second quarters of 2020.

The filing deadline is being extended at a time when Governor Tom Wolf has ordered all non-life-sustaining businesses to close to help prevent the spread of COVID-19. Under Pennsylvania law the filing deadline for personal income tax returns is tied to the federal income tax due date.

“This is a necessary step that will give Pennsylvania taxpayers extra time to file their returns and make tax payments during a difficult time for everyone,” Revenue Secretary Dan Hassell said. “Particularly for those who plan to meet with a tax professional to prepare their returns, the new deadline will help everyone follow the Governor’s guidance to stay at home as we all work to prevent the spread of the virus.”

Although the filing deadline has been extended, the Department of Revenue is encouraging taxpayers who are able to file their returns electronically to do so. This will enable the department to continue to process returns as commonwealth offices are closed. Additionally, if you are expecting a refund from the commonwealth, filing electronically will help avoid a delay in the release of your refund.

Pennsylvania Releases Additional Guidance Extending Time to File and Pay for Non-Individual Taxpayers [April 4, 2020]

After Act 10 of 2020 was signed into law, Pennsylvania extended the due date of individual income tax returns and payments and also allowed the Department of Revenue to extend the due dates for other returns. Please see the chart below:

Pennsylvania Extensions Table

 

Rhode Island Sets July 15th Due Date for Individual, Fiduciary and Corporate Income Tax Returns [April 2, 2020]

Rhode Island has extended the deadline to file personal, fiduciary, and corporation tax returns, originally due on April 15, 2020, to July 15, 2020.All related tax payments due on April 15, 2020 are deferred to July 15, 2020, without penalties and interest.

Estimated payments for the 2020 tax year due April 15, 2020 are also extended to July 15, 2020.

 

South Carolina Extended Tax Relief Restated and Updated [March 25, 2020]

The Internal Revenue Service provided special income tax filing and payment relief to those affected by Coronavirus (COVID19) on March 21, 2020. The tax relief automatically postpones until July 15, 2020, the due date for filing Federal income tax returns (or extensions) and making Federal income tax payments originally due April 15, 2020.. There is no limitation of the amount of the payment that may be postponed. The relief is available solely for:

  • Federal income tax payments due on April 15, 2020;
  • Federal income tax returns due on April 15, 2020 for the affected taxpayer’s 2019 tax year; and
  • Federal estimated income tax payments due on April 15, 2020, for the affected taxpayer’s 2020 tax year (including payments of tax on self-employment income).

 

Tennessee Extends Franchise and Excise Tax Return Payment and Due Date to July 15, 2020 [March 25, 2020]

The Tennessee Department of Revenue has extended the due date for filing and paying franchise and excise tax from April 15, 2020 to July 15, 2020. Taxpayers will have until July 15, 2020, to file returns and make any payments (including quarterly estimated payments) originally due on April 15, 2020. Interest and late filing penalties will not be applied to returns filed and payments made on or before this extended due date. The October 15, 2020, six-month extension date for the calendar year 2019 return remains unchanged. This notice applies to franchise and excise tax only.

 

Texas Extends Due Date for Franchise Tax Filers [April 4, 2020]

Texas has extended the due date for the Texas Franchise tax return from May 15, 2020 to July 15, 2020. exas has issued specific guidance for EFT (“Electronic Fund Transfer”) Franchise taxpayers and Non-EFT Franchise taxpayers. For reference, entities that paid more than $10,000 or more in franchise taxes in the previous state fiscal year are required to pay using EFT. Entities that paid $10,000 to $499,999.99 can meet the EFT extension payment requirement by using franchise tax Webfile to make their payment on or before the due date. Entities that paid $500,000 or more in franchise taxes in the previous state fiscal year are required to pay using TEXNET.

EFT taxpayers may request an extension of time to file to August 15, 2020. 15 and must pay 90 percent of the tax due for the current year or 100 percent of the tax reported as due for the prior year with the extension request on or before July 15, 2020. EFT franchise taxpayers may request a second extension of time to file their report and must pay the remainder of any tax due with their extension request by August, 15, 2020. The August 15th second extension will extend the report due date to January 15, 2021. Interest and penalty will apply to any Franchise tax payments made after August 15th.

Non-EFT franchise taxpayers that wish to file an extension of time to file must pay 90 percent of the tax due for the current year, or 100 percent of the tax reported as due for the prior year with the extension request. The Non-EFT franchise taxpayers who request an extension will have until January 15, 2021 to file their report and pay the remainder of the tax due. If the payment made with extension did not meet the prior year safe harbor or 100 percent of current year tax due, penalty and interest will apply to any part of the 90 percent of the tax not paid by July 15 and to any part of the 10 percent of the tax not paid by January 15, 2021.

 

Utah Extends Income Tax Filing Deadline to July 15, 2020 [March 27, 2020]

The Utah State Tax Commission passed an emergency rule waiving interest and penalties for late filed 2019 income tax returns. Taxpayers will have until July 15, 2020, to file returns and make any payments (including quarterly estimated payments) originally due on April 15, 2020.The extension in time to file and make income tax payments applies to Individuals, Corporations and Pass Through entities. There is no extension allowed for 2020 estimated income tax payments due April 15, 2020.

 

Virginia Enacts Income Tax Payment Extension & Penalty Waiver [March 25, 2020]

Any income tax payments due during the time period of April 1, 2020, to June 1, 2020, will now be due on June 1, 2020. This includes individual and corporate income taxes paid to Virginia Tax. All income tax filing deadlines remain the same, including the May 1, 2020 individual income tax filing due date.

Late payment penalties will not be charged if payments are made by June 1, 2020. However, interest will still accrue, so if you can pay by the original filing due date, you should.

 

Vermont Extends Income Tax Filing and Payment Deadlines [March 25, 2020]

The Governor has directed the Commissioner of Taxes to exercise his authority to provide relief to Vermont businesses who owe Meals and Rooms Tax or Sales and Use Tax until further notice. Many of our local businesses find themselves unable to meet the March 25 and April 25 filing deadlines due to the implementation of mitigation steps to slow the spread of COVID-19. Taxpayers who are unable to meet the deadlines will not be charged any penalty or interest on these taxes for late submissions.

“Our local businesses are facing serious economic and logistical challenges and the Administration will do all it can to help them get back on their feet and operational as soon as possible,” said Secretary of Administration Susanne Young. “The waiver of penalties and interest is within the current authority of the Tax Commissioner. Realizing we must be prepared to provide additional relief, the Administration will work with the Legislature in the coming weeks to explore additional stimulus opportunities for our local businesses affected by the COVID-19 pandemic.”

Vermonters are advised as well that income tax filing due dates for the following taxes have been extended from April 15, 2020 to July 15, 2020:

  • Vermont personal income tax
  • Vermont Homestead Declaration and Property Tax Credit Claims
  • Corporate income tax
  • Fiduciary income tax
  • There will be no interest or penalty for the period of April 15, 2020 to July 15, 2020

This means taxpayers can file and pay these taxes on or before July 15, 2020 without any penalty or interest. This includes any tax year 2020 estimated payments that were due for these taxes on April 15th, 2020.

Although the filing deadline has moved, Vermonters can file their returns and claims any time before July 15. Anyone expecting a refund is encouraged to do so. In these uncertain times, that refund will make a difference and Vermonters are assured that the Tax Department is open for business and continues to process returns and refunds. For those who self-prepare, the fastest and easiest way to file is electronically with commercial tax preparation software.

 

West Virginia Extends Income Tax Filing and Payment Deadline Due to COVID-19 Outbreak [March 30, 2020]

West Virginia is providing tax filing and payment relief to individuals, trusts and estates and corporations whose 2019 annual income return is due April 15, 2020. The April 15, 2020 deadline to file 2019 annual income tax returns for individuals, trusts or estates, and corporations has been extended to July 15, 2020.

Estimated payments that were originally due April 15, 2020 and June 15, 2020 are also extended to July 15, 2020.

The extended due date for filing and making payments does not apply to any other tax collected by the Tax Commissioner. Penalties and Interest will begin to accrue on any unpaid tax beginning on July 16, 2020.

 

Wisconsin Extends Tax Filing Deadline to July 15 [March 23, 2020]

Both federal and Wisconsin income tax payment and return due dates are automatically extended to July 15, 2020. Wisconsin law will automatically extend time and waive interest and penalties for taxpayers due to a presidentially declared disaster.

Governor Tony Evers said, "this is just one more thing we can do for Wisconsinites during this challenging time. Our main goal is to assist our citizens in any way that we can."

  • Tax filers do not have to file any extension forms to be eligible for this new due date
  • There is no limit on the amount of payment to be postponed, and there are no income exclusions
  • This applies to individuals, trusts, estates, partnerships, associations, companies or corporations
  • This relief is solely for income tax payments, estimated income tax payments and returns due April 15, 2020
  • There will be no interest or penalty for the period of April 15, 2020 to July 15, 2020
  • Interest, penalties, and underpayment interest for failure to make quarterly estimated tax payments with respect to such postponed federal income tax filings and payments will begin to accrue on July 16, 2020

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