Firm News

State-specific Updates: COVID-19

April 2, 2020

Below are the state responses to coronavirus (COVID-19). We are keeping this page updated as we continue to learn more. We have listed our region (Pacific Northwest) first because it is most relevant for our clients. The rest of the country follows, in alphabetical order.

Pacific Northwest:

Oregon (Portland)

March 27: Portland Business License Tax and Multnomah County Business Income Tax (including Pay Ratio Surtax, Heavy Vehicle Tax, and Residential Rental Program Fees):

      • The Revenue Division is automatically extending the Portland and Multnomah County business tax return filing and payment due on 4/15/2020 until 7/15/2020.
      • For C-Corporations that have a 5/15/2020 deadline with the State of Oregon, the deadline for the Portland and Multnomah County business tax return filings and payment due on 5/15/2020 is also extended until 7/15/2020. Tax returns due after 4/15/2020 (or 5/15/2020 for C-Corporations) are not extended at this time.

No penalties or interest will accrue until July 16, 2020 for any tax filing or payment extended under this directive.

Estimated Portland and Multnomah County business tax payments for tax year 2020 are not extended. Interest on the underpayment of quarterly estimated payments per PCC 7.02.710 B and the “safe harbor” provisions of PCC 7.02.710 C will still apply. More information here.

March 25: Per the Oregon Department of Revenue, they plan on having guidance available by Wednesday, March 25. Once this guidance is released, the Revenue Division will make a formal announcement about the Portland Arts Tax and the Portland and Multnomah County business taxes.

The Revenue Division has received several questions asking if the same relief will be provided for the City and County taxes. We are currently evaluating our options to provide relief to Portland and Multnomah County business and Arts Tax taxpayers.

The City and County generally follow the guidelines of the Oregon Department of Revenue. We will make a formal announcement after Oregon publishes their decision.

Oregon State (Deadline: July 15)

March 25: For Personal Income Tax (PIT), Transit Self-Employment Tax, and Fiduciary Taxpayers: the Oregon return filing and payment due date for tax year 2019 is automatically extended from April 15, 2020 to July 15, 2020.  Estimated tax payments for tax year 2020 are not extended. The tax year 2019 six-month extension to file, if requested, continues to extend only the filing deadline until October 15, 2020.

For Corporate Excise/Income Taxpayers:  the Oregon return filing and payment due date for tax year 2019 is automatically extended from May 15, 2020 until July 15, 2020. Fiscal year returns due after May 15, 2020 are not extended at this time. Estimated tax payments for tax year 2020 are not extended.

As a result of the extension of the due dates for filing Oregon tax returns and making Oregon tax payments to July 15, 2020, interest and penalties with respect to the Oregon tax filings and payments extended by this Order will begin to accrue on July 16, 2020.

Taxpayers do not need to file any additional forms or call to qualify for this automatic Oregon tax filing and payment extension. More information here.

March 17: Per the release by the Department of Revenue, the individual income tax return deadlines are based on the directive of the IRS that allows for an extension to pay. For individuals, the filing deadline remains 4/15/20 with payments not due until 7/15/20. For businesses (both C and S Corporations), the filing deadlines are 30 days after the federal deadline (4/15 and 5/15, respectively). However, as of 3/17/20, the Department of Revenue has not issued a statement as to how the state payment deadlines will be affected by the IRS payment deferral for business entities.

March 13: The Oregon Department of Revenue has issued several options to grant relief under specific situations for several areas of tax.

Personal Income Tax – Tax return deadline is tied to the federal deadline so the state will automatically connect to any changes issued by the IRS.  Penalties may be waived for causes beyond the taxpayer’s control.  Estimated payment dates for personal income tax are not extended but the department may waive interest if imposing the interest would be against equity and good conscience.

Corporate Activity Tax – First quarterly payments remain due on April 30, 2020.  The department will not assess underpayment penalties to taxpayers making a good faith estimate for the first quarter. More info here. The Oregon Department of Revenue (DOR) has suspended its series of Corporate Activity Tax (CAT) update meetings due to concerns about the spread of the novel coronavirus, or COVID-19. The department will continue to announce alternative strategies for providing CAT update information to business taxpayers and tax professionals. More info here.

Washington (Seattle)

March 10: City of Seattle is offering relief to small businesses by extending the B&O tax filing and payment deadline until later this year. Eligible small businesses that reported taxable income of $5 million or less during the 2019 tax year. The 1st and 2nd Quarterly 2020 B&O tax returns will tentatively be due on or before Oct. 31, 2020. More information here and here.

Washington State

March 19: The Clark County Treasurer released a statement  stating they are still planning on the April 30 deadline because the tax dollars support emergency responders like EMS, fire fighters, and police. However, business owners impacted by the recent closure orders due to the novel coronavirus will have the option of paying their business personal property taxes over time with no penalties or collection fees. The Office will begin accepting payment plan requests by email on Monday, March 23. For businesses wishing to discuss a current year 2020 business personal property payment plan, they can email treasoff@clark.wa.gov. More info here.

Annual B&O tax returns extended 30 days to May 15 upon request. Click here to request the extension. For general information on Washington deadlines and audit information, go here.

March 10: The Employment Security Department adopted rules to support taxpayers impacted by isolation or quarantine as a result of COVID-19 for sales and use, property, excise and estate tax purposes. The rules waive financial penalties for employers who file their tax reports late, pay their taxes late, or don’t respond to information requests in a timely fashion as a result of COVID-19. More info here.

Other States:

Alabama (Deadline: July 15)

March 24: The Governor announced an automatic extension from April 15 to July 15 for filing and payment of all taxpayers, including indiviudals, trusts and estates, corporations and other non-corporate tax filers.  The extension applies to all income tax types including corporate income tax, Financial Institution Excise Tax (FIET), and the Business Privilege Tax (BPT). More info here.

March 20: The state has not officially announced income tax relief but is anticipated to follow the IRS extensions for extended filing and payment for returns from 4/15/20 to 7/15/20. More info here.

March 19: Sales & Use Tax relief: 

      1. Any food & beverage business unable to pay Feb, Mar, April 2020 state sales tax liabilities will receive a waiver for late payment penalties through June 1. Must be registered with the Department of Revenue as engaging in NAICS Sector 72 business activities (preparing meals, snacks, beverages for immediate consumption).
      2. Small Retail Business sales tax late payment penalty waived through June 1.  Small retail businesses have average retail sales in prior year of $62,500 per month or less. More info here.

Alaska

March 31: The State of Alaska extended the deadline to file tax returns, file reports, and make payments for all taxes except for the Oil and Gas Property Tax and Oil and Gas Production Tax types.  All other tax types administered by the Tax Division and Charitable Gaming will have their deadlines extended until July 15, 2020.  This extension will apply to returns (includes amended and information returns), reports, and payments due between April 10, 2020 (or sooner if the bill is signed sooner) and July 14, 2020.  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. More info here.

Arizona (Deadline: July 15)

March 20: For individual, corporate and fiduciary taxes, the State deadline for filing and paying state income taxes from April 15 to July 15, 2020. 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. More information here.

March 11: Governor Ducey issued an executive order and declared a public health emergency to help agencies respond to COVID-19.  However, as of today, no resolutions have been issued related to the tax deadlines or payments. More info here.

Arkansas (Deadline: July 15)

March 24: Arkansas extended the state deadline for Individual Income taxes from April 15th to July 15, 2020, to match the federal extension. All other taxes are still required to be reported and filed based on current deadlines. More information here.

March 16: Department of Finance and Administration has not issued updates to tax deadlines but issued a statement to encourage taxpayers to use online tools.  The tax deadline remains at 4/15 for individuals with an automatic extension to taxpayers who have filed for automatic federal filing extension.

California (San Francisco)

April 1: Business Taxes for Small Businesses – Quarterly estimated tax payments of the Gross Receipts Tax, Payroll Expense Tax, Commercial Rents Tax, and Homelessness Gross Receipts Tax due on April 30, 2020, are waived for taxpayers or combined groups that had combined San Francisco gross receipts in calendar year 2019 of $10,000,000 or less.  These quarterly estimated tax liabilities must instead be paid along with annual tax payments for tax year 2020, which will generally be due by March 1, 2021.

These bills are typically mailed in late March, but businesses with 2019 gross receipts of $10,000,000 or less will receive a letter instead of a bill.

Business License Fees – The Office of the Treasurer & Tax Collector collects annual license fees on behalf of the Department of Public Health, Fire Department, Police Department, Entertainment Commission and the Office of Cannabis. The due date for license fees otherwise due on March 31, 2020, is extended to June 30, 2020.

The license bills have already been mailed. For businesses that have already received them, our office will be following up with an email and letter confirming the due date change by the end of March.  The bills will not be reissued. More information here.

March 20: Property Tax – The San Francisco Treasurer March 20 announced that it has not extended the April 10 deadline to pay property tax. The treasurer informed taxpayers who are unable to pay on time for reasons related to COVID-19 that they must submit an online request for a penalty waiver after the deadline passes. More information here.

California State (Deadline: July 15)

March 31: California Department of Tax and Fee Administration (CDTFA) announced all small businesses will have an additional three months to file returns and pay taxes administered by the department. Additionally, all businesses will have an extra 60 days to file claims for refund from CDTFA or to appeal a CDTFA decision to the Office of Tax Appeals.

CDTFA is providing a three-month extension for a tax return or tax payment to any businesses filing a return for less than $1 million in tax. For the approximate 99.5% of business taxpayers below the $1 million threshold for their current California sales and use tax obligation, returns for the 1st Quarter 2020 will now be due on July 31, 2020. The same provisions apply to the other tax and fee programs administered by CDTFA. Qualifying taxpayers are not required to file a request for extension or request relief from penalty or interest. This automatic extension will remain in effect through the reporting of taxes and fees due on or before July 31, 2020. More information here.

March 30: California Franchise Tax Board will allow for an extension of time for taxpayers to claim a refund, to file a protest of a Notice of Proposed Assessment (NPA) with the Franchise Tax Board (FTB) and to file an appeal or a petition for rehearing with the Office of Tax Appeals (OTA). It also allows an extension of time for the FTB to issue an NPA. The FTB will consider them timely if filed on or before July 15, 2020. More info here.

March 18: California Employment taxes: Employers may request up to 60-day extension of time from the Employment Development Department (EDD) to file state payroll reports and/or deposit payroll taxes without penalty or interest  A written request must be received within 60 days from the original delinquent date of the payment or return. Mail request to Employment Development Department, PO Box 826880, Sacramento, CA 97280-0001. More info here.

After the IRS moved the federal payment deadlines to July 15, California updated its payment deadline to July 15 as well. The following California individual and entity deadlines are extended:

      • 2019 tax returns
      • 2019 tax return payments
      • 2020 first and second quarter estimated payments
      • 2020 taxes and fees for LLCs
      • 2020 non-wage withholding payments

March 12: The Governor of California issued an executive order with the following measures: 1) extending the corporate income, individual income, sales and use, excise, property and trust income tax filing deadline to May 11 for taxpayers unable to file a timely tax return or make a timely payment due to compliance with public health requirements related to the COVID-19; and 2) requiring the Franchise Tax Board, the Board of Equalization, the Department of Tax and Fee Administration, and the Office of Tax Appeals to provide taxpayers with extensions for filing, payment, audits, billing, notices, assessments, claims for refund, and relief from subsequent penalties and interest. More info here and here.

March 1: Employers directly affected by the coronavirus can request an extension of up to 60 days to file and pay payroll taxes without penalties or interest for corporate income tax purposes. The extension applies statewide to employers who submit a written request within 60 days from the original delinquent date of the payment or return. More info here.

Colorado (Deadline: July 15)

March 25: Governor Jared Polis has extended the income tax payment deadline for all Colorado taxpayers by 90 days until July 15, 2020. Interest from the due date of the payment until July 15, 2020 is waived. All income tax returns that were required to be filed by April 15, 2020 are granted an automatic six-month extension, and are due on or before October 15, 2020.

In addition, the deadline for estimated payments has also been extended for the 2020 tax year. The penalties for estimated payments are also waived until July 15, 2020. This extension and these waivers do not apply to payments due pursuant to a notice of deficiency, notice of final determination, demand for payment, installment agreement, closing agreement, or other agreement or requirement to pay.

This is similar to the Internal Revenue Service (IRS) extension, but applies to any income tax payment, regardless of the amount. Unlike the federal government, the state will not impose any caps on the amount of tax that can be deferred. More information here.

March 23: The state of Colorado will mirror IRS extension for filing and payment from April 15 to July 15. More info here.

Connecticut (Deadline: July 15)

March 30: DRS is granting an automatic extension of filing and payment deadlines for Sales Tax and Room Occupancy Tax. Taxpayers that have $150,000 or less in annual Sales Tax liability qualify for an automatic extension of time to file and pay. Similarly, taxpayers that have $150,000 or less in annual Room Occupancy Tax also qualify for this relief. A taxpayer that collects both Sales Tax and Room Occupancy Tax must evaluate each tax separately to determine eligibility for relief.

      • For monthly Sales Tax and Room Occupancy Tax filers: returns and payments due March 31, 2020, and April 30, 2020, are extended to May 31, 2020.
      • For quarterly Sales Tax and Room Occupancy Tax filers: returns and payments due April 30, 2020, are extended to May, 31, 2020.

More information here.

March 20:  DRS announced that the due date for 2019 individual income tax & trust and estate returns and payments was extended to July 15, 2020. The deadline to remit first and second quarter estimated payments for taxable year 2020 has been extended to July 15, 2020.

The deadlines for filing and payment of sales and use taxes (Form OS-114) have not been extended. Connecticut has also not extended the deadlines for filing of withholding taxes. More information here.

March 16: In conjunction with Governor Ned Lamont announcing a state of emergency, the Connecticut Department of Revenue announced that the filing deadline for returns due on or after March 15, 2020 and before June 1, 2020 are extended at least 30 days.  In addition, payments associated with the returns are also extended to the corresponding due date in June.  Individual returns will be adjusted according to Internal Revenue Service announcement.  Deadlines for specific forms available at this website.

Delaware (Deadline: July 15)

March 23: Delaware has extended deadlines for personal income, corporate income, fiduciary income and corresponding payments due in April to July 15, 2020. All other returns are due without extension. More information can be found here.

March 20: No specific tax relief discussed. More info here.

Florida

March 26: For sales/use taxes, The Department will waive any penalty and interest for February 2020 reporting period for sales/use tax, tourist development tax, and solid waste and surcharge returns if the taxes are reported and remitted by March 31, 2020.

For March 2020 reporting period, taxpayers not adversely affected by the COVID-19 outbreak are required to continue to file and remit on or before April 20, 2020. For taxpayers adversely affected, the Department will extend the due date to April 30, 2020 for sales/use tax, tourist development tax, and solid waste and surcharge returns. Taxpayers who fall into the definition of adversely affected but who are able to file and pay timely are encouraged to do so. More information can be found here.

March 16: The governor indicated during a press conference that some corporate income tax payments can be deferred until the end of the fiscal year.  Details for the new payment deadlines has not yet been released. More info here.

Georgia (Deadline: July 15)

March 25: Georgia Department of Revenue (DOR), in conformance with the U.S. Treasury Department and Internal Revenue Service (IRS), is automatically extending the 2019 income tax filing and payment deadline to July 15, 2020, without penalties or interest. This also includes state estimated income tax payments due on April 15, 2020, for the taxpayer’s 2020 taxable year. More information here.

March 24: Individual and Corporate Income taxes filing and payment deadline automatically extended from April 15 to July 15.  More guidance to be issued by the state.

March 1: The Georgia Department of Revenue (DOR) March 1 issued a notice encouraging the use of online services due to concerns regarding the COVID-19 situation for individual income, corporate income, trust income, property, excise, and sales and use tax purposes. The DOR noted it offers several motor vehicle and tax-related services online, without the need for in-person interactions. More info here.

Hawaii (Deadline: July 20)

March 24: 2019 State income tax returns and payments ordinarily due from April 20, 2020 to June 20, 2020 are postponed to July 20, 2020. Additional action is not needed by Income taxpayers to participate in this tax relief program.

The Tax Announcement applies to individuals, trusts and estates, corporations, and other non-corporate tax filers as well as those who pay self-employment tax. The relief applies solely to returns and payments for Tax Year 2019 due from April 20, 2020 to June 20, 2020 and does not include estimated income tax payments for the 2020 taxable year. More information here.

March 18: The Department of Taxation released an Operational Status alert notifying taxpayers that they are maintaining filing and payment deadlines (April 20). More info here.

Idaho (Deadline: June 15)

March 23: The State extended 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.

Governor Little also has extended the deadline to apply for property tax relief programs from April 15 to June 15. The programs include property Tax Reduction (circuit breaker), Property Tax Deferral, & 100% Service-Connected Disabled Veterans Benefit. More information here.

March 13: Governor Little issued State of Emergency proclamation but no tax related updates have been issued. More info here.

Illinois (Deadline: July 15)

March 25: The Illinois Department of Revenue (IDOR) is following the federal government in providing special tax filing and payment relief to individuals and businesses in response to the COVID-19 Outbreak.

The filing and payment deadline for Illinois income tax returns has been extended from April 15, 2020, to July 15, 2020. This automatic extension applies to all individual returns, trusts, and corporations and no additional forms required.

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. More info here.

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.

March 18: Estates with returns and payments due between March 16 and April 15 will receive a 30-day extension for filing and payment. More info here. For sales & use tax, all registered Illinois retailers operating eating and drinking establishments that incurred annual sales tax liability less than $75,000 in calendar year 2019 are eligible for relief from penalties and interest on late sales tax payments for reporting periods of February, March and April 2020. More info here. For income taxes, no specific declaration has been made by the state however, ILCS Sec 35 5/505 indicates that Illinois extension is linked to the federal extension and filing date for both individuals and corporations.

Indiana (Deadline: July 15)

March 19: Governor Holcomb of Indiana announced that they will align with the IRS to delay state income tax deadline to July 15.  In addition, penalties for property tax paid after May 11 will be waived for 60 days. More info here.

Iowa

March 19: The Iowa Department of Revenue extended filing and payment deadline for the following taxes for any tax due associated with a tax return that is due on or after March 19 but before July 31, 2020.  The extension does not apply to estimated tax payments.  There will be no late-filing or underpayment penalties for qualifying taxpayers who comply with the extended filing and payment deadlines.

      • 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

If you need assistance with Iowa tax returns, email idr@iowa.gov or call (800) 367-3388. More info here.

Kansas (Deadline: July 15)

April 2: Individual Income Tax, Corporate Income Tax, Privilege Tax – The Director of Taxation will waive any applicable penalty and interest for taxpayers whose first-quarter 2020 estimated tax payments are made after April 15, 2020 but on or before July 15, 2020. More information here.

March 24: Individual and Corporate Income taxes filing and payment deadline automatically extended from April 15 to July 15.

Kentucky (Deadline: July 15)

March 24: The Department of Revenue extended the filing and payments for individual income, fiduciary income, corporate income, and privilege taxes to July 15, 2020. No penalty or interest shall be imposed if paid on or before July 15, 2020. However, estimated tax payments are still due April 15, 2020. More information here.

Louisiana (Deadline: July 15)

March 30: The Louisiana Department of Revenue (DOR) ruled: 1) it will automatically waive the penalty for any underpayment of estimated individual income and corporate income tax otherwise due for the April 15 and June 15 declarations, provided 90 percent of the amount of last year’s corresponding payments are timely paid; 2) any late filed election by a pass-through entity to pay tax on its income for the 2019 tax year filed before July 16 shall be considered filed timely; and 3) it will extend the deadline for a tax credit transfer or for the execution of a binding agreement to transfer such credit by 30 days for income and franchise tax returns originally due between March 1 and May 30. Corresponding relief is granted for fiscal year filers. More info here.

March 23: Louisiana Department of Revenue (LDR) is extending the deadline for state income taxes to July 15, 2020. The extension applies to Louisiana individual, corporation, fiduciary and partnership income tax returns and payments.

For sales tax, the State extended the deadline for the return and payment due March 20, 2020 to May 20, 2020. This extension is automatic, and the taxpayer does not need to do anything. Delinquency penalties will be waived if the payment is received by May 20, 2020. More information here.

March 17: Officially announced the extension of the income and franchise tax returns to July 15.  The automatic extension includes individuals, fiduciary, partnership and corporation returns. More info here.

Maine

[ No specific guidance at this time. Stay tuned for updates.]

Maryland (Deadline: July 15)

March 23: The Comptroller extended sales and use taxes, withholding taxes, alcohol taxes and cigarette and tobacco taxes taking place in February, March, and April of 2020 to June 1, 2020. More information here.

March 20: Businesses that paid sales & use tax early may request a refund by emailing taxpayerrelief@marylandtaxes.gov or calling (410) 260-4020.  Other questions related to COVID-19 can also be directed to the email set up.

March 18: State of Maryland will follow the federal extension for individual and corporate taxpayers to file and pay until 7/15/20.  Includes fiscal year filers with tax years ending 1/1/20-3/31/20.  A federal extension form is required but no separate extension form is required. More info here. Due date for March quarterly payments is extended to July 15. Business-related tax filings extended to June 1 which applies to business returns with due dates in March, April or May, 2020 (sales & use tax, withholding, admissions & amusement, alocohol, tobacco, motor fuel taxes, tire recycling fee and bay restoration fees). More info here.

Massachusetts (Deadline: July 15)

March 27: The State of Massachusetts extended the 2019 state individual income tax filing and payment deadline from April 15 to July 15 due to the ongoing COVID-19 outbreak. This income tax relief is automatic and taxpayers do not need to file any additional forms to qualify. More information here.

March 19: For sales tax, meals tax, and room occupancy taxes for certain taxpayers, the State has extended taxes due March 20, 2020 thru May 31, 2020 will now be due on June 20, 2020. Additionally, all penalties and interest will be waived. More information here.

March 18: For income/franchise taxes, following IRS tax relief and most taxpayers will be granted automatic 6-month tax extension.  DOR may waive penalties under certain circumstances and will work with impacted taxpayers to waive pentalies. For meals tax & occupancy tax, the DOR will waive late-file or late-pay penalties for returns and payments due during the period March 20 through May 31, 2020 .  Statutory interest will continue to accrue.  To qualify for waiver of penalties, returns and payments must be filed by June 20, 2020.  Other types of sales tax penalty abatements will be handled on a case-by-case basis and will be based on reasonable cause. More info here.

Michigan

March 27:  The State of Michigan has temporarily suspended so as to extend the deadline for all taxpayers required to file an annual state and city income tax returns and payments in April 2020, as follows:

      • Any annual state and city income tax returns and payments otherwise due on April 15, 2020 will instead be due on July 15, 2020.
      • Any annual state and city income tax returns and payments otherwise due on April 30, 2020 will instead be due on July 31, 2020.

The State also extended until July 15, 2020 the deadline for all taxpayers required to pay estimated state and city income taxes that would otherwise be due on April 15, 2020.

The State temporarily suspended penalties and interest for failure to file a state and city income tax return or failure to pay state and city income taxes are aligned with the extensions. Any applicable penalties and interest will not begin to accrue until July 16, 2020 for any remaining unpaid balances due on July 15, 2020, and will not begin to accrue until August 1, 2020 for any remaining unpaid balances due on July 31, 2020

The extensions in this order are automatic. Taxpayers do not need to file any additional forms or call the Michigan Department of Treasury to qualify. More info here.

March 17: For sales, use, and withholding tax, Governor Whitmer granted a 30-day waiver for penalty and interest only for sales, use and withholding payment tax returns due March 20, 2020.  Returns must be filed with payment by April 20, 2020. More info here.

Minnesota (Deadline: July 15)

March 24: Individual Income taxes filing and payment deadline automatically extended from April 15 to July 15.

March 13: For sales/use tax, Minnesota Department of Revenue is granting a 30-day Sales and Use Tax grace period for businesses identified in Executive Order 20-04. During this time the department will not assess penalties or interest. More information can be found here.

Identified businesses with a monthly Sales and Use Tax payment due March 20, 2020, have until April 20 to make that payment. These businesses should still file their return by March 20. At this time, this grace period for penalty and interest is only for monthly filers and only for the March 20 payment. Businesses can request additional relief from penalty and interest for reasonable cause after April 20.

Mississippi (Deadline: May 15)

March 24: Individual and Corporate Income Tax deadline to pay and file returns is extended to May 15.  Included in the extension is first quarter extension payments are also extended to May 15.   The extension does not apply to sales, use or any other types of taxes which should be filed and paid on the normal due dates.  Withholding tax payments for the month of April are extended until May 15, 2020. More info here.

Missouri (Deadline: July 15)

March 21: For corporate income tax, Income tax return and payment deadline has been extended from April 15, 2020, to 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.

More information can be found here.

Montana (Deadline: July 15)

March 20: The Montana Governor extended the payment and filing deadlines for 2019 individual income taxpayers to July 15 in accordance with the new federal filing deadline. The corporate tax return due date of May 15 is not referenced in the governor’s pronouncement.  The Department will be lenient in waiving penalties and interest associated with late tax payments and the department will work with taxpayers on a case-by-case basis. More information here.

Nebraska

March 23: 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 can 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. More information here.

Nevada

[ No specific guidance at this time. Stay tuned for updates.]

New Hampshire

March 23: New Hampshire has not extended the deadline to file or pay the Business Tax (Business Profits Tax and Business Enterprise Tax), Interest & Dividends Tax, Meals & Rentals Tax, or any other tax.

Tax Year 2019 Business Tax and Interest & Dividends Tax Returns are due on April 15, 2020. Taxpayers who have paid their tax in full by the return due date are entitled to an automatic 7-month extension of the time to file your New Hampshire Business Tax or Interest & Dividends Tax return. No extension form is required.

First quarter estimate payments for calendar year Business Tax and Interest & Dividends taxpayers are also due on April 15, 2020.

Meals & Rentals Tax returns and payments for the month of March are also due on April 15, 2020. More information here.

New Jersey

April 1: In order to maintain consistency with the federal income tax extension, the Governor, Senate President and Assembly Speaker announced they will work to extend the due date to file and make payments for these taxes until July 15th. More information to come.

March 18: New Jersey passed a bill to allow the state to align with federal directive that will allow for delayed payments.

New Mexico

March 30: The New Mexico Taxation and Revenue Department (TRD) announced that it is modifying its compliance enforcement procedures due to the COVID-19 pandemic, for corporate income, individual income, trust income, sales and use, property, and excise tax purposes. The announcement includes that: 1) new liens, seizures, injunctions, and other severe collection activities will cease for 90 days; 2) a program that automatically garnishes state tax refunds for payment of federal tax debts is suspended; 3) TRD staff is prioritizing review and approval of refund requests, business credits, and tax abatements; 4) managed audits will be offered to potentially noncompliant taxpayers, which can result in a 180-day waiver of penalties and interest; and 5) taxpayers undergoing audit can request a 60-stay suspension or a waiver for more time to produce records. More info here.

March 11: For income and withholding taxes, tax returns and payments due between April 15, 2020 and July 15, 2020 may be submitted without penalty no later than July 15, 2020. Although TRD will not impose penalty if a taxpayer complies with the extensions set forth above, interest is imposed from the original statutory date tax is due because TRD has no authority to waive interest pursuant to Section 7-1-13 NMSA 1978. More info here.

New York State

March 7: For sales/use tax, New York taxpayers who failed to file and pay their sales tax return due on March 20, 2020 will not face penalties or interest if they did not make the payment. Affected taxpayers will need to submit a Request Relief here. Returns must be filed, and the amount due must be paid within 60 days of the due date for this relief to apply.

New York City

March 19: Waive penalties for late filing, late payment and underpayment penalties for business and excise taxes originally due between 3/16/20 and 4/25/20. Taxpayers can request a waiver of penalties on late filed extension or return or separate request by following this link.Interest will not be waived from the original due date.

North Carolina (Deadline April 15)

March 31: The North Carolina Department of Revenue (DOR) announced an expansion of late action tax penalty relief for failure to obtain a license, file a return, or pay a tax for taxpayers affected by the COVID-19 pandemic. The expanded relief applies from March 15 through July 15 to income, franchise, withholding, sales and use, and to various taxes administered by the Excise Tax Division. More info here.

March 20: For income/franchise taxes – Individual income, corporate income, and franchise taxes filing deadlines have been extended to July 15, 2020. Penalties will not be charged for those filing and paying their taxes after April 15, 2020, as long all filings and payments have been made before the updated July 15, 2020 deadline.

However, the department cannot offer relief from interest charged to filings after April 15th. 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. More info here.

March 19: Following IRS extension of payments but filing deadline remains 4/15/20.  Look for further updates now that the filing deadline has been extended. More info here.

March 17: North Carolina will waive penalties for taxpayers for the following tax related activities:

      • Failure to obtain a license
      • Failure to file a return
      • Failure to pay tax when due
      • Penalties regarding informational returns (Example: “Zero” returns)

This waiver period is for any taxes due (or tax obligations) between March 15, 2020 and March 31, 2020. Penalties will be waived as long as the tax is filed by April 15, 2020. More information can be found here.

North Dakota

March 20: For income tax, 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. More information here.

Ohio

[ No specific guidance at this time. Stay tuned for updates.]

Oklahoma (Deadline: July 15)

March 23: For personal and corporate income taxes, Oklahoma Tax Commission (OTC) is 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. More information here.

Pennsylvania (Deadline: July 15)

March 21: For personal income tax, The Department of Revenue today announced the deadline for taxpayers to file their 2019 Pennsylvania personal income tax returns is extended to July 15, 2020. This means taxpayers will have an additional 90 days to file from the original deadline of April 15. Penalties and interest will also be waived on 2019 personal income tax payments through the new deadline of July 15, 2020. This extension applies to both final 2019 tax returns and payments, and estimated payments for the first and second quarters of 2020. More info here.

For Accelerated Sales Tax (AST) prepayments, the Department of Revenue is waiving penalties for businesses that are required to make Accelerated Sales Tax (AST) prepayments by the deadline of Friday, March 20. Additionally, for April sales tax payments, the department is waiving the AST prepayment requirement and asking businesses to simply remit the sales tax that they have collected in March. More information here.

Rhode Island

March 20: For income tax, the deadline for certain tax filings and tax payments, the Division of Taxation will mirror the federal extensions and is awaiting the issuance of written guidance from the Internal Revenue Service. The Division intends to post further guidance as soon as possible.

For sales tax, meals and beverage taxes, the Division did not extend the March Sales tax filing and payment deadline as these amounts represent taxes paid in February 2020. More information here.

South Carolina (Deadline: July 15)

March 20: For Income Tax, The State extended the due date for Income Tax returns and payments originally due April 15, 2020 to July 15, 2020 to conform with the federal income tax deadline. Other State taxes will remain delayed until June 1st. More information here.

March 17: For sales/use, withholding, and income taxes, Tax returns and payments due April 1 – June 1 will now be due June 1, 2020. Penalty and interest will not be charged if payment is made by June 1. The SCDOR is automatically applying this tax relief for all applicable returns and payments so no additional action is needed. More information can be found here.

South Dakota

[ No specific guidance at this time. Stay tuned for updates.]

Tennessee (Deadline: July 15)

March 31: Franchise and Excise Tax Returns – Tax returns and payments originally due April 15, 2020 have been extended to July 15, 2020.  The extension includes any quarterly estimated payments.  The sixth month extension date for the calendar year 2019 remains unchanged.  More information here.

Business Tax – The Tennessee Department of Revenue has extended the filing deadline for Business Tax returns originally due April 15, 2020 to June 15, 2020.  The Business Tax is a tax on gross receipts and applies to most businesses that sell goods or services.  More information here. General information here.

March 20: For Franchise and Excise Taxes, the State has extended the due date for filing and paying from April 15, 2020 to July 15, 2020. More information here.

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.

Texas

March 24:  For sales and use taxes, The State released a statement indicating they will not extend due dates. However, for businesses struggling to pay sales tax, the State is offering assistance in the form of short-term payment agreements and, in most instances, waivers of penalties and interest. Taxpayers will need to contact the Enforcement Hotline at 800-252-8880 to learn about the options for remaining in compliance and avoiding interest and late fees on taxes due. More information here.

Utah

March 23: State announced it intends to follow federal government’s tax filing and payment actions in response. It is waiting to review the official instructions from the IRS to make certain they align properly with federal requirements. More information here.

Vermont (Deadline: July 15)

March 23: Income tax filing due dates for the following taxes have been extended from April 15, 2020 to July 15, 2020: Personal income tax, Homestead Declaration and Property Tax Credit Claims, Corporate income tax, and Fiduciary income tax. 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.

For Meals and Rooms Tax and Sales and Use Tax, the Department will provide relief to businesses by foregoing any penalty or interest for those who are not able to meet the March 25 or April 25 deadlines. More information here.

Virginia

March 19: For sales/use taxes, The Virginia Department of Revenue will consider sales tax filing and payment extensions for the February 2020 sales tax return due March 20, 2020. They caution that interest will accrue on payments made after the due date even if an extension is granted. More information can be found here.

March 20: 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. More information can be found here.

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.

Washington, DC (Deadline: July 15)

March 24: Individual, fiduciary, partnership and franchise tax returns extended filing and payment deadline from April to July 15.  Only includes 2019 annual income taxes and does not reference estimated tax payments. More info here.

March 23: The Office of Tax and Revenue (OTR) extended the deadline for 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) to July 15, 2020. The Office of Tax and Revenue (OTR) encourages taxpayers who are able to file their returns electronically to do so. More information here.

March 20: No specific tax relief discussed. More info here.

West Virginia

March 25: The deadline to file and pay 2019 annual income tax returns for individuals, trusts or estates, and corporations has been automatically extended from April 15, 2020, to July 15, 2020. Failure to pay any balance of tax due by July 15, 2020 will result in the accrual of penalties and interest beginning July 16, 2020.  Included in the extension estimated tax payments for tax year 2020 that are due between April 15, 2020 and July 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. More information here.

Wisconsin (Deadline: July 15)

March 25: The Wisconsin Department of Revenue has issued proposed guidance regarding sales and use taxes, motor fuel, alcohol, and tobacco products taxes, and withholding deposits returns and payment due dates. Taxpayers may request a one-month extension to file a by requesting an extension before the unextended due date of the return through My Tax Account or by emailing  DORRegistration@wisconsin.gov.

The email request must include the taxpayer’s name, address, identification number, and the reporting period for which the extension is requested. However, there is no extension of time to pay taxes to the Department. Interest will be imposed during the one-month extension period at a rate of 1.0%.

The Wisconsin Department of Revenue has issued proposed guidance giving further clarity to corporate income tax and personal income tax return filing and payment due dates due to the COVID-19 pandemic. Wisconsin is following the extended due dates for filing 2019 income tax returns with a due date of April 15 are extended to July 15, 2020. Unpaid income and franchise tax originally due April 15, 2020, will not accrue interest or penalties until July 16, 2020. Returns due on any other date will accrue interest and/or penalties from the unextended due date of the return.

Underpayment interest will not apply to calendar-year 2019 income/franchise tax or 2019 pass-through withholding tax returns or returns with a due date of April 15, 2020. In addition, the first estimated income/franchise tax payment for 2020 that is due April 15, 2020 is extended to July 15, 2020. Underpayment interest will begin July 16, 2020 for this first estimated tax payment. More info here.

March 24: Automatic filing and payment extension to July 15 for all income tax and estimated tax payments that were originally due April 15. More info here.

Wyoming

[ No specific guidance at this time. Stay tuned for updates.]

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