The federal tax filing deadline for individuals has been extended to May 17, 2021. Quarterly estimated tax payments are still due on Apr. 15, 2021. For additional questions and the latest information on the tax deadline change, visit our “IRS Announced Federal Tax Filing and Payment Deadline Extension” blog post.
The following content is for the first coronavirus relief package, which was signed into law in March 2020. For info on the third coronavirus relief package, please visit our “American Rescue Plan: What Does it Mean for You and a Third Stimulus Check” blog post.
Federal Tax Updates (Last Update: 5/22/20)
In response to coronavirus, the Treasury, IRS, and federal government have announced several changes to the tax filing season and coronavirus relief and stimulus packages. Here is everything you need to know.
The federal tax filing deadline has been extended to July 15, 2020. Taxpayers getting a refund are encouraged to file their taxes now to get their money.
Last tax season, close to 72% of taxpayers received a tax refund close to $3,000, which for many taxpayers is their largest paycheck of the year. During times like this, that is much-needed money for many households. The IRS expects to continue to process refunds as normal. The IRS typically issues nine out of 10 tax refunds within 21 days or less from acceptance with e-file and direct deposit – the fastest way to get your refund.
- Do I need to file an extension to file past Apr. 15? No, you do not need to take any action. The Jul. 15 extension applies to all taxpayers automatically.
- Will the extension of the tax deadline delay my tax refund? No, the IRS expects to continue to process refunds as normal but encourages all taxpayers to file now.
- Do I have more time to contribute to my IRA? Yes, you now have until July 15, to make a 2019 contribution to your IRA.
- Will the deadline for my state taxes also be extended? A majority of states are conforming to the new Jul. 15 tax deadline. However, some states have different deadlines and guidance. To find out the deadline in your state, click here.
The Coronavirus Stimulus Package
On Friday, Mar. 27, 2020, the President signed the Coronavirus Aid, Relief, and Economic Security Act (CARES) — a $2 trillion stimulus package that will provide financial relief to individuals, families, and businesses — into law. The 2020 coronavirus stimulus package will deliver relief through a range of measures, including an advanced tax rebate for taxpayers.
Eligible taxpayers will receive stimulus checks of up to $1,200 for individuals, $2,400 for joint taxpayers, and an additional $500 for each qualifying child.
COVID-19 stimulus payments will be based on information from your most recent tax filings, either 2019 or 2018, if you have not yet filed this season. However, the amount paid to you now will be reconciled on next year’s tax return based on your current 2020 situation.
The CARES Act also allows the government to leverage the direct deposit information in your tax year 2019 or 2018 tax return to deposit these stimulus funds electronically into your account. So what does all this mean?
The first step you should take right now is to file your 2019 tax return if you have not already. And, if you are getting a tax refund, choose to receive that refund through direct deposit. This will ensure that the IRS has the most current tax filing and direct deposit information for you, which they will use to determine individual stimulus amounts.
Get the latest information and updates on the 2020 stimulus package and what it means for you — including information on how much stimulus money you are eligible to receive and how long it will take to receive your stimulus check — here.
Relief for Individuals and Businesses with Tax Payments
The extension of the federal tax filing deadline also applies to tax payments. Taxpayers that owe money can defer federal tax payments, interest-free and penalty-free until July 15. This deferment applies to all taxpayers, including individuals, trusts and estates, corporations, and other non-corporate tax filers as well as those who pay self-employment tax. Taxpayers can defer the tax year 2019 federal tax payments regardless of the amount owed. This deferment also applies to the tax year 2020 first and second quarter estimated tax payments previously due on Apr. 15 and Jun. 15.
Deferment of federal tax payments means that if you owe money on your federal taxes, you will get more time to pay what you owe.
- How do I know if I qualify for the extended payment deadline? And do I need to file an extension to get it? According to the Secretary of Treasury, anyone with a Federal Tax Payment related to their 2019 taxes and their tax year 2020 estimated tax payments due Apr. 15, 2020, can defer their tax payment, free of penalties and interest for 90 days for purposes of the relief.
- What do I do if I already filed my taxes and scheduled my payment for Apr. 15? If you have already filed and scheduled your payment for April 15, you will need to cancel your payment and reschedule it. If you filed with TurboTax, you will need to contact the U.S. Treasury Financial Agent at 888-353-4537 to make that change. Changes to payments need to be made no later than 11:59 p.m. ET two business days prior to the scheduled payment date.
- Does this extension apply to 2020 quarterly estimated tax payments? First and second quarter 2020 estimated income tax payment deadlines have been extended to Jul. 15, 2020.
- What if I need more time past the July 15 deadline to pay? If you need additional time, beyond July 15, you will need to file an extension. An extension will give you until Oct. 15, 2020, to file your taxes, but you will still need to pay any taxes owed by Jul. 15. Payments after Jul. 15 will be subject to penalties and interest.
Federal Tax Update regarding the Families First Coronavirus Response Act
On Wednesday, Mar. 18, President Trump signed into law legislation to provide additional relief for taxpayers impacted by Coronavirus (COVID-19).
The COVID-19 legislation, called the Families First Coronavirus Response Act or H.R. 6201, includes relief for individuals, self-employed, and businesses. Get the latest information on the Families First Coronavirus Response Act and what it means to you here.
We’ve Got You Covered
Taxpayers can be confident that TurboTax is ready to help them file now up until the extended July 15 deadline. If you have any questions along the way, our team of credentialed TurboTax Live CPAs and EAs is available on demand to help you out.
Continue to check back here for the most up-to-date tax information and changes in response to Coronavirus.
State Tax Updates (Last Update: 5/6/20)
Get the latest on tax deadlines and guidance for your state below.
- Announced that state income tax filing due date is extended to Jul. 15, 2020. Taxpayers can also defer state income tax payments due on Apr. 15, 2020, to Jul. 15, 2020, without penalties and interest, regardless of the amount owed. This deferment applies to all taxpayers, including individuals, trusts, estates, corporations, and other non-corporate tax filers. The emergency proclamation can be found here.
- 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 additional forms to qualify for this automatic state tax filing/payment relief. Individual taxpayers who need additional time to file beyond the Jul. 15 deadline can request a filing extension through usual methods.
- By separate order, the due date is extended for pass-through entities to file composite returns and make composite payments on behalf of their non-resident members.
- Other assistance may be available on a case-by-case basis to individuals and businesses that cannot file their tax returns on time due to the COVID-19 by contacting the Department
- The Department encourages all taxpayers to conduct their business online with My Alabama Taxes (MAT) to file and pay taxes or call 334-242-1170 to receive additional assistance.
- The Arizona Department of Revenue announced that it moved the deadline for filing and paying state income taxes to Jul. 15, 2020. Taxpayers filing state returns or submitting paying after the previous Apr. 15th deadline will not be assessed late filing, late payment penalties, or interest.
- Taxpayers who need more time beyond Jul. 15 to file state income tax should consider filing for an extension by submitting Arizona form 204 by Jul. 15 if they have not already received a federal extension from the IRS.
- This extended deadline includes individual, corporate, and fiduciary tax returns.
- For more information, go to Arizona General Tax Notice (GTN 20-1
- Announced the Arkansas state tax deadline for individual filers including penalties and interest will be extended to Jul. 15, 2020.
- This extension includes 2019 returns of Subchapter S Corporations, fiduciaries and estates, partnerships, and composite returns.
- Corporate tax filers and estimated payment deadlines will remain the same, Apr. 15, 2020.
- The FTB is postponing until Jul. 15, 2020, the filing and payment deadlines for all individuals and business entities for:
- 2019 tax returns
- 2019 tax return payments
- 2020 1st and 2nd quarter estimated payments
- 2020 LLC taxes and fees
- 2020 Non-wage withholding payments
For a full list of dates for individuals and businesses go to FTB
- The Department of Revenue extended the income tax payment deadline for all Colorado taxpayers until Jul. 15, 2020, without penalty or interest regardless of the amount.
- All income tax returns that were required to be filed by Apr. 15, 2020, are granted a six-month extension and are due on or before October 15, 2020.
- The state is granting an extended deadline for taxpayers who are required to make estimated income tax payments for the 2020 tax year. Both first and second quarter estimated payments are now due by Jul. 15, 2020, without penalty.
- The Department of Revenue (DOR) to coordinate with local governments that choose to extend tax payment deadlines for property, sales, and use taxes. To read the executive order, click here.
- The Connecticut Department of Revenue announced an extended deadline for individual state income tax payer return to July 15, 2020.
- The first and second quarterly income taxes for the tax year 2020 have been extended to July 15, 2020.
- There is an extension for certain business taxes by at least 30 days (dates vary). In addition, payments associated with these returns are also extended to the corresponding due date in June.
- See FAQs for further information on tax deadlines and payment relief.
- The Delaware Department of Revenue announced all final corporate income tax returns are due on the date of the corresponding federal return. Corporations may request an additional extension of time to file from the IRS, and Delaware will grant the same extension if a copy of the federal extension request is included with the Delaware final corporate return when filed.
- Personal income tax returns due on Apr. 30, 2020, will now be due on Jul. 15, 2020.
- Estimated personal income tax payments due on Apr. 30, 2020, are extended to Jul. 15, 2020. Second quarter payments remain due on Jun. 15, 2020.
- If a taxpayer needs additional time beyond the extended due date, they may request an extension through Revenue’s online system. This will provide an automatic extension of time to file to Oct. 15, 2020.
- An extension only extends the due date for filing, not for payment. The payment deadline will be Jul. 15, 2020, and penalties and interest on underpayments will be calculated from that date.
- Additional information on due dates, or other questions around taxes is available here.
District of Columbia
- 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.
- The Office of Tax and Revenue (OTR) encourages taxpayers who are able to file their returns electronically to do so.
- The Florida Department of Revenue extended certain filing deadlines for Florida businesses. This addresses February and March reporting periods for the following taxes and fees:
- Sales and use tax, including discretionary sales surtax
- Tourist development tax
- Solid waste fees, including new tire fee, lead-acid battery fee, dry-cleaning gross receipts, and rental car surcharge
- Prepaid wireless E911 fees
- The Department has established COVID-19 FAQs and a dedicated team to address tax-related questions via email at COVID19TAXHELP@FloridaRevenue.com.
- The Georgia Department of Revenue is automatically extending the 2019 income tax filing and payment deadline to Jul. 15, 2020, without penalties or interest.
- This includes state estimated income tax payments due on Apr. 15, 2020, for the taxpayer’s 2020 taxable year.
- No extension is provided for the filing, payment, or deposit of any other type of state tax (including employee withholding and sales tax) or for filing of any state information returns.
- The Hawaii Department of Taxation is extending 2019 state income tax filing and payments for the following:
- Individual and Corporate Income tax returns for Tax Year 2019 due from Apr. 20, 2020, to Jun. 20, 2020, are extended to Jul. 20, 2020.
- Taxpayers who are entitled to a refund or pay the 2019 Income tax due by Jul. 20, 2020, receive an automatic extension to file the associated return by Oct. 20, 2020.
- Action is not needed by Income taxpayers to participate in this tax relief program.
- Hawaii residents can file the Hawaii Resident Income tax for free online at hitax.hawaii.gov.
- Filing and payment dates for all non-Income taxes (Withholding, General Excise, Transient Accommodations, etc.) are unchanged.
- The Idaho State Tax Commission extended 2019 Idaho income tax filing and payment deadlines from Apr. 15, 2020, to Jun. 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 Jun. 15.
- The deadline to apply for property tax relief programs has been extended from Apr. 15 to Jun. 15, 2020. The programs include:
- The Illinois Department of Revenue (IDOR) extended state income tax returns and is giving penalty relief from Apr. 15, 2020, to Jul. 15, 2020.
- The 2019 income tax filing and payment deadlines for all taxpayers who file and pay their Illinois income taxes on Apr. 15, 2020, are automatically extended until Jul. 15, 2020.
- This relief applies to all individual returns, trusts, and corporations and 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 Jul. 15, 2020.
- Taxpayers who have already filed a return can check the status of their return or make payments at mytax.illinois.gov.
- This does NOT impact the first and second installments of estimated payments for 2020 taxes that are due Apr. 15, 2020, and June 15, 2020.
- For more information or questions go to tax.illinois.gov.
- Extended certain state filing and payment deadlines to align with the IRS to support Hoosiers during COVID-19. Individual tax returns and payments, along with estimated payments originally due by Apr. 15, 2020, are now due on or before Jul. 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 Apr. 15 or Apr. 20 are now due on or before Jul. 15, 2020. Those originally due on May 15, 2020, are now due on Aug. 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.
- If you need additional time to file, you can request an extension. Instructions can be found on DOR’s website. If an individual requests a federal extension, Indiana automatically extends the state deadline and there is no need to file anything additional.
Customers can get more information if they have questions through the individual customer service line at 317-232-2240. or by emailing DOR using the form at dor.in.gov/3392.htm.
- The Iowa Department of Revenue extended the filing and payment deadline for several state tax types, including income tax prompted by COVID19 to provide flexibility.
- The order extends filing and payment deadlines for income, franchise, and money and credits taxes with a due date on or after Mar. 19, 2020, and before Jul. 31, 2020, to a new deadline of Jul. 31, 2020.
- No late-filing or underpayment penalties are due for qualifying taxpayers who comply with filing and payment deadlines. Interest on unpaid taxes covered by this order shall be due beginning on Aug. 1, 2020.
- Specifically, the order includes:
- Individual Income Tax Return and all supporting forms and schedules
- Composite Return and all supporting forms and schedules
- Fiduciary Return and all supporting forms and schedules
- Corporation Income Tax Return and all supporting forms and schedules
- Franchise Tax Return for Financial Institutions and all supporting forms and schedules
- Iowa Partnership Return and all supporting forms and schedules
- Corporation Return and all supporting forms and schedules
- Credit Union Moneys and Credits Tax Confidential Report
- Taxpayers can check the status of their refunds at the Department’s website where’s my refund page.
- Taxpayers and tax professionals who need assistance can contact the Department by email at firstname.lastname@example.org or call the taxpayer services phone line at 515-281-3114 or 1-800-367-3388.
- The Kansas Department of Revenue announced the following tax extensions:
- Homestead or property tax relief refund claims have been extended for filing 2019 claims to Oct. 15, 2020. Only regular claim forms need to be submitted; no special forms will be required.
- The deadline is extended for filing 2019 tax returns for Individual Income Tax, Fiduciary Income Tax, Corporate Income Tax, and Privilege Tax has been extended to July 15, 2020. This means if the balance due is paid on or before Jul. 15, 2020, no penalty and interest will be imposed. Only regular return forms need to be submitted; no special forms will be required.
- Go to www.ksrevenue.org if you have questions or contact the Taxpayer Assistance Center Kansas Department of Revenue at email@example.com.
- The Department of Revenue is extending the 2019 Kentucky income tax return filing due date from Apr. 15, 2020, to July 15, 2020.
- Late payment penalties will be waived for income tax payments deferred from Apr. 15, 2020, to Jul. 15, 2020. However, interest still applies to the deferred income tax payments.
- Additional guidance on COVID-19 Kentucky income tax relief will be available on DOR’s website.
- Offering guidance for filing and payment extension relief for income and franchise tax returns and payments due on Apr.15 and May 15, 2020.
- See the chart for new due dates for the 2019 income and franchise tax returns:
- The due date for these returns and any payments due with the returns is extended to Jul. 15, 2020.
- This is an automatic extension and no extension request is necessary
- The Department of Administrative and Financial Service has extended the State Income Tax Payment Deadline from Apr. 15th to Jul. 15, 2020.
- This includes any final and estimated Maine income tax payments due by April 15, 2020. Any failure-to-pay penalties and interest will be abated for the period of Apr. 16, 2020, through Jul. 15, 2020.
- The extended filing deadline for Maine income tax returns is automatically tied to any federal extension. Therefore, the filing deadline of Apr. 15, 2020, for 2019 Maine income tax returns, is automatically extended to Jul. 15, 2020.
- This includes Form 1040ME (Maine Individual Income Tax Return), Form 1041ME (Maine Income Tax Return for Estates and Trusts), and Form 1120ME (Maine Corporate Income Tax Return).
- Sales tax and payroll payments will continue as normal. For questions about Maine income tax, contact Maine Revenue Services (MRS) at (207) 626-8475 or visit the MRS website at www.maine.gov/revenue.
- The Maryland Comptroller Office announced the state income tax filing date extended to Jul. 15, 2020. The relief is automatically granted an extension on their Maryland tax filings
- No additional forms are required. Fiscal year filers with tax years ending Jan. 1, 2020, through Mar. 31, 2020, are eligible for the Jul. 15, 2020 extension
- Extended business-related tax filing deadlines are now Jun. 1, 2020.
- The extension applies to certain business returns with due dates during the months of March, April, and May 2020 for businesses filing sales and use tax, withholding tax, admissions and amusement tax, alcohol, tobacco, and motor fuel excise taxes, tire recycling fee and bay restoration fee returns. Business taxpayers who file and pay by the extended due date will receive a waiver of interest and penalties.
- The Michigan Department of Treasury extended deadlines for all taxpayers required to file a state and city income tax return:
- The annual state income tax return otherwise due on Apr.15, 2020, now be due on Jul. 15, 2020; those otherwise due on Apr. 30, 2020, will instead be due on July 31, 2020. The dates are the same for state income tax payments.
- The deadline for all taxpayers required to pay estimated state income taxes is extended to Jul. 15, 2020. Penalties and interest will not accrue until Jul. 16, 2020, for unpaid balances due on July 15, 2020, and will not accrue until Aug. 1, 2020, for unpaid balances due on Jul. 31, 2020.
- An annual city income tax return due on Apr. 15, 2020, and any other city income tax payment is due on Jul. 15, 2020. Those due on Apr. 30, 2020, are now due Jul. 31, 2020. See more here for city tax extensions.
- Extensions are automatic. Taxpayers do not need to file new forms.
- The Michigan Department of Treasury is waiving penalty and interest for the late payment of tax or the late filing of the return due on Mar. 20, 2020.
- Questions may be directed to the Department at (517) 636–6925.
- The Minnesota Department of Revenue announced that taxpayers filing their annual MN Individual Income Tax return for the tax year 2019 now have until Jul. 15, 2020, to file and make their payments without any penalties or interest.
- This includes estimated tax payments for individual income taxes due for the 2019 tax year.
- This grace period does not include estimated tax payments for individual income taxes due on Apr. 15, 2020, for the 2020 tax year.
- Business Income Taxes
- The Minnesota due date has not changed for Corporation Franchise, S Corporation, Partnership, or Fiduciary taxes. However, under state law:
- C corporations receive an automatic extension to file their Minnesota return to the later of 7 months after the due date or the date of any federal extension to file.
- S corporations, partnerships, and fiduciaries receive an automatic extension to file their state return to the date of any federal extension to file.
- The payment due date has not changed. Taxpayers can request relief from late-filing or late-payment penalties and interest for reasonable cause.
- The Mississippi Department of Revenue extended tax relief to individual and business taxpayers due to COVID‐19.
- Mississippi also extended a new due date filing income tax returns and making first quarter and second quarter estimated payments to Jul. 15, 2020.
- They have also suspended the accrual of interest and penalty on all new assessments and all prior liabilities. Penalty and interest accrual have been suspended effective Mar. 15, 2020, and will continue until the end of the national emergency.
- The Missouri Department of Revenue (DOR) will provide special filing and payment relief to individuals and corporations:
- The deadline to file income tax returns has been extended from Apr. 15 to Jul. 15, 2020.
- Income tax payment deadlines for individual and corporate income returns with a due date of Apr. 15, 2020, are extended until Jul. 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 DOR 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 the tax year 2020 that are due on Apr. 15, 2020.
- Penalties and interest will begin to accrue on any remaining unpaid balances as of Jul. 16, 2020. Individuals and corporations that file their returns or request an extension of time to file by Jul. 15, 2020, will automatically avoid interest and penalties on the tax paid by Jul. 15.
- Extended the payment and filing deadlines for 2019 individual income taxpayers to Jul. 15, 2020, in accordance with the new federal tax filing deadline.
- The Montana Department of Revenue will be lenient in waiving penalties and interest associated with late tax payments and the department will work with taxpayers on an individual basis.
- The Nebraska Department of Revenue announced state income tax filers will have an automatically extended deadline to Jul. 15, 2020, to pay state income taxes and estimated payments that were originally due on Apr. 15, 2020.
- To request further 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’s relief allows 98% of taxpayers to file and pay for the tax year 2019 by Jun. 15, 2020, without penalties or interest.
- 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 in the form of payment relief and expansion of automatic filing extensions and
penalty safe harbors.
- Relief is available for certain BPT, BET, and I&D taxpayers who are impacted by the COVID-19
pandemic and unable to pay the amount due on Apr. 15, 2020. Those qualifying taxpayers will have until Jun. 15 to remit payment without typical penalties and interest.
- Taxpayers who qualify for this specific relief are Business Tax taxpayers who owed $50,000 or
less in taxes (total BPT and BET tax liability) for tax year 2018 and I&D taxpayers who owed
$10,000 or less in taxes for the tax year 2018.
- The New Jersey Division of Taxation announced an extension of state due dates for Individual Gross Income Tax and Corporation Business Tax to file and make payments until Jul. 15, 2020.
- Check back here for updates and information as it becomes available.
- You can file for free through the New Jersey Online Income Tax Filing System, download Income Tax forms, or make payments from this website.
- The Taxation and Revenue Department announced that New Mexicans will have an extra 90 days to file and pay their 2019 personal income taxes. Taxpayers will have until Jul. 15, 2020, to file and pay any taxes due.
- The deadline for 2019 corporate income taxes will be extended until Jul. 15.
- The state is extending deadlines for employers to remit withholding taxes. Taken together, these as payment is received by Jul. 15, 2020. Under New Mexico law, however, interest will accrue on any unpaid balances from Apr. 15 forward.
- Withholding tax is withheld from employee wages and remitted to the state each month. Withholding taxes normally due on the 25th of March, April, May, and June will now be due on Jul. 25.
- The state will waive penalties for withholding taxes not remitted during the grace period. However, under state law, interest will accrue from the original due date.
- Anyone who has filed a return and is due to a refund can check the status of that refund through the Taxpayer Access Point (TAP) at tax.newmexico.gov.
- Taxpayers are encouraged to file electronically or through the TAP system, if possible, to expedite their returns.
- The Department of Taxation and Finance announced the state’s income tax filing deadline is being moved to Jul. 15, 2020.
- The new deadlines are applicable to individuals and businesses. The new deadline would be for filing tax returns and paying taxes owed. No interest or penalties would be charged for either state or federal filers.
- If you are a quarterly or annual sales tax vendor and were unable to file or pay your Mar. 20, 2020, sales tax return due to COVID-19, you may be eligible to apply to have penalty and interest waived. To determine whether you are eligible, see N-20-1.
New York City
- Allowing for a waiver of penalties for DOF-administered business and excise taxes due between Mar. 16, 2020, and Apr. 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. 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 should be marked “COVID-19” on the top center of the first page. The same relief will be provided to adversely affected electronic filers.
- You may request a penalty abatement by writing to NYC Department of Finance P.O. Box 5564 Binghamton, NY 13902-5564 or the online portal at www.nyc.gov/dofaccount, or send an email to Penalty_Abatements@finance.nyc.gov. Please include the letter identification on your notice, or your EIN. 20-2 Mar. 19, 2020, NYC DEPARTMENT OF FINANCE FINANCE MEMORANDUM Business Tax Filing Extensions and the COVID-19 Outbreak.
- The North Carolina Department of Revenue has extended the deadline for individual, corporate, and franchise state tax filings to Jul. 15, 2020. They are waiving penalties for those filing and paying their taxes after Apr. 15, as long as they file and pay their tax before the updated deadline.
- The extension applies to income and franchise tax returns originally due on Apr. 15, 2020, from individuals, corporations, partnerships, trusts, and estates.
- Interest will be charged to filings after Apr. 15 until the date of payment.
- Most taxpayers can file online for free at www.NCDOR.gov/NCfreefile
- Go to NCDOR.gov for general information or call 1-877-252-3052, For Individual income tax refund inquiries call 1-877-252-4052.
- The North Dakota Office of State Commissioner announced Individuals or businesses who are unable to file an income tax return or pay the tax by the Apr. 15th deadline, can file and make payment through Jul. 15, 2020, without penalty and interest.
- Guidance for North Dakota Taxpayers During COVID-19 Precautions can be found at www.nd.gov/tax.
- 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 any other taxes in a timely manner because of a COVID-19 related situation, please contact the Office of State Tax Commissioner.
- Taxpayers may also e-file by purchasing tax preparation software, by working with a tax professional, or by using the Office of State Tax Commissioner’s stand-alone free ND Fillable Forms option (for ND return only).
- North Dakota tax booklets, forms, and payment vouchers may be found on the Office of State Tax Commissioner’s website at www.nd.gov/tax/forms.
- The Ohio Department of Taxation announced that filing and payment deadlines for state income taxes have been extended to Jul. 15, 2020.
- The filing extension, and waiver of penalty and interest, will be available to those filing Ohio individual income tax, school district income tax, pass-through entity tax, and to taxpayers that have opted in to have the commissioner administer the municipal net profit tax through the state’s centralized filing system.
- Individuals, estates, trusts, and certain businesses making quarterly estimated income tax payments, have been granted additional time to file and pay without penalty or interest.
- The first and second quarterly payments, normally scheduled for Apr. 15 and Jun. 15 will both be extended to Jul. 15.
- The Oklahoma Tax Commission (OTC) announced that Oklahomans now have until Jul. 15, 2020, to file and pay their 2019 state income tax return.
- 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.
- Check the status of your return, complete identity verification processes, make payments, and much more from the comfort of your home through OkTAP.
- Many taxpayers have already scheduled their 2019 income tax payment to be withdrawn on a future date. Taxpayers may need to cancel and reschedule these payments to be withdrawn at a later date. Click here to fill out a form that allows you to cancel the payment you previously scheduled
- Follow the directions on the form to submit and do not mail the form to the Oklahoma Tax Commission – you will need to submit it by email to firstname.lastname@example.org.
- The Oregon Department of Revenue announced an extension for Oregon tax filing and payment deadlines for personal income taxes and other taxes to Jul. 15, 2020, and allowing all payments due on that date to be deferred until Jul. 15, 2020, without penalties or interest.
- This is an automatic extension of the 2019 tax year filing and payment due dates for certain affected taxpayers.
- The Department of Revenue announced the deadline for taxpayers to file their 2019 Pennsylvania personal income tax returns is extended to Jul. 15, 2020.
- Taxpayers can electronically file their Pennsylvania tax returns for free through Padirectfile, a secure, state-only electronic income tax filing system. For more information or to file, visit Padirectfile.
- All taxpayers who received more than $33 in total gross taxable income in 2019 must file a Pennsylvania personal income tax return by Jul. 15, 2020.
- The deadline for quarterly estimated personal income tax payments is extended to July 15, 2020. That means estimated payments for the first and second quarters of 2020 will be due by July 15, 2020.
- Any individual who expects to receive more than $8,000 of Pennsylvania-taxable income not subject to withholding by a Pennsylvania employer must estimate and pay personal income tax quarterly. Estimated tax due dates for individuals are typically Apr. 15, Jun. 15, Sept. 15, and Jan. 15.
- If additional time to file is needed, taxpayers have the option to file a request for an extension to file their Pennsylvania personal income tax return. The extension is available for up to six months. An extension of time to file does not extend the deadline to make a payment if you owe taxes.
- The DOR is extending the due date for corporations with tax returns due on May 15, 2020, to August 14, 2020.
- There is no extension for Jun. 15, 2020, estimated payment due date for corporations. For additional information on corporate taxes and deadlines click here.
- Announced Apr. 15, 2020, deadline for certain tax filings and tax payments, the Division of Taxation mirrors the federal extensions to Jul. 15, 2020, for individual filers.
- Sales Tax:
- The Rhode Island Commerce Corporation has information about low-interest federal disaster loans for working capital to Rhode Island small businesses that are suffering substantial economic injury as a result of the coronavirus. For details, including links to applications, hotlines, and other resources.
- The Division is reminding businesses and other taxpayers that under Regulation 280-RICR-20-00-4, they have the express right to request that penalties be abated where there was no negligence or intentional disregard of the law.
- Is offering an extension for state income tax returns and payments. Returns and payments due Apr. 1 – Jun. 1 will now be due Jul. 15, 2020. Penalty and interest will not be charged if payment is made by Jul. 15.
- This includes SC Individual Income Taxes, Corporate Income Taxes, Sales and Use Tax, Admissions Tax, Withholding Tax, and other taxes administered by the SCDOR. There is no limitation on the amount of the payment that may be postponed
- Other state returns and payments due Apr. 1 – Jun. 1 will now be due Jun. 1, 2020.
- Penalty and interest will not be charged if payment is made by Jun. 1. This includes Sales and Use Tax, Admissions Tax, Withholding Tax, and other taxes that are filed with and/or paid to the SCDOR.
- The Tennessee Department of Revenue has extended the due date for filing and paying the Hall income tax from Apr. 15, 2020, to Jul. 15, 2020.
- Taxpayers will have until Jul. 15, 2020, to file returns and make any payments originally due on Apr. 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 Oct. 15, 2020, six-month extension date for the calendar year 2019 return remains unchanged.
- For More Information visit www.tn.gov/revenue. Submit a request for help or information to one of their agents.
- The Texas Comptroller of Public Accounts is automatically extending the due date for 2020 Texas franchise tax reports to Jul. 15, 2020; there is no need to file any additional forms.
- For more information For EFT and Non-EFT Franchise Taypayers on additional extensions, penalties, and due dates, click here.
- The Utah State Tax Commission intends to follow the federal government’s tax filing and payment actions and is planning to extend the tax deadline for individuals to Jul. 15th with no penalties or interest.
- For the most efficient tax assistance, use Taxpayer Access Point (TAP).
- The Tax Commission is currently holding all appeal events as scheduled via telephone conference only rather than an in-person hearing, please call 801-297-2282.
- The Vermont Department of Taxes moved the deadline for filing Vermont income tax from Apr. 15 to Jul. 15, 2020.
- The Department will provide relief to businesses owing Meals and Rooms Tax and Sales and Use Tax by foregoing any penalty or interest for those who are not able to meet the Mar. 25 or Apr. 25 deadlines.
- Businesses that are unable to meet the March 25 and April 25 filing deadlines will not be charged any penalty or interest for late submissions.
- Businesses that can meet the deadlines for filing and payment should continue to do so.
- This is not an abatement of the tax collected.
- Businesses must continue to collect Meals and Rooms and Sales and Use Taxes as they normally would.
- Virginia announced that the income tax state tax payment deadline has been extended to May 1, 2020.
- Virginia will now waive the accrual of interest on certain income tax payments that were originally due during the period from Apr. 1, 2020, to Jun. 1, 2020.
- It also applies to extension payments as well as any estimated payments that were due during this period. No penalties or interest will be incurred on these payments if made in full by Jun. 1, 2020.
- Taxpayers are encouraged to file and pay their taxes as soon as possible to avoid accruing interest on their tax payments.
- Annual filers: The Annual 2019 return is now due Jun. 15, 2020
- Quarterly filers: The Quarter 1, 2020 return is now due Jun. 30, 2020.
Please note: Extensions only push out the due date; they don’t waive the tax owed. If you already filed and scheduled your payment, you must cancel your payment in your online My DOR account, BEFORE the day the payment is scheduled
- The Department of Revenue announced it will work with businesses that cannot file or pay their taxes on time due to the COVID-19 outbreak.
- Affected businesses that owe Washington taxes may qualify for the following assistance:
- Filing extension for excise tax returns
- Late payment penalty waiver request
- Businesses can request an extension or penalty waiver by sending a secure email in their My DOR account or by calling Revenue’s customer service staff at 360-705-6705, Monday through Friday 8 a.m. to 5 p.m.
- These actions are in effect during the state of emergency (Feb. 29, 2020, through the end of the state of emergency, yet to be determined).
- All businesses should still file their returns if they are able to do so. Upon request, the Department will provide extensions for paying tax returns.
- This only applies to returns that are due and not already paid during the state of emergency (Feb. 29, 2020, through the end of the state of emergency.
- 60 days for monthly returns (this applies to the Feb. 2020 and Mar. 2020 returns at this time)
- 30 days for the Q1/2020 return
- 30 days for the Annual 2019 return
- Upon request, Revenue will work with taxpayers that are impacted by COVID-19 to adjust payment plan amounts or extend payment dates 30 to 60 days.
- If payment is extended, additional penalties accrued will be waived.
- The Department will delay scheduling audits of businesses that have a gross income of less than $5 million in the past year or are a certain type of business until mid-May.
- For audits in progress, Revenue will work with you to either issue the audit or provide an extension of up to 60 days.
- The Department currently has the authority to waive interest through Apr. 17, 2020. Please check back to see if this date gets extended.
- Businesses with a temporary registration that have had their event canceled should notify the Department by replying to the original email they received when obtaining their temporary certificate. If you no longer have the original email, you may send a message to email@example.com to cancel your temporary registration.
- The Department will waive the BLS delinquency fee for late renewals through Apr. 17, 2020. Please check back to see if this date gets extended. Please note that penalties and interest accrued prior to Feb. 29, 2020, will not be waived.
- The Department will waive penalties for late non-profit applications and renewals for exempt property through April 17, 2020. Please check back to see if this date gets extended.
- The West Virginia State Tax Department is providing special tax filing and payment relief to individuals and corporations whose 2019 annual income return is due Apr. 15, 2020.
- The deadline to file 2019 annual income tax returns for individuals, trusts or estates, and corporations has been extended from Apr.15, 2020, to Jul. 15, 2020.
- Payment deadlines for these returns are also extended until Jul. 15, 2020.
- Failure to pay any balance of tax due by Jul. 15, 2020, will result in the accrual of penalties and interest beginning Jul 1.6, 2020.
- This relief also extends to estimated tax payments for the tax year 2020 that are due between Apr. 15, 2020 and Jul. 15, 2020, for individuals, trusts or estates, corporations, and pass-thru entities.
- This relief does not apply to employer withholding tax returns and payments or to any other tax collected by the Tax Commissioner.
- The Department will automatically provide this relief, so filers do not need to take any additional steps to qualify for this extension of time.
- Wisconsin income tax payment and return due dates are extended to Jul. 15, 2020, and will automatically extend the time and waive interest and penalties for taxpayers due to COVID-19.
- Tax filers do not have to file any extension forms to be eligible for this new due date and there is no limit on the amount of payment to be postponed, and 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 on Apr. 15, 2020.
- There will be no interest or penalty for the period of April 15, 2020, to Jul. 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 Jul. 16, 2020.
- The Wisconsin Department of Revenue services can be found online at www.revenue.wi.gov. Individuals: can also call (608) 266-2486 • Businesses: (608) 266-2776.