States allowing for deferral of tax payments and tax return filings

The IRS has issued guidance allowing for additional time to file 2019 federal income tax returns and to pay 2019 federal income taxes and 2020 first quarter estimated taxes (more information here). States have begun to follow suit with some following the federal government and others taking different approaches.  

The following is for informational purposes only and should not be considered tax advice.  The information below is based upon the most recent guidance issued and statement made by state taxing authorities as of the date indicated below. You should check with your McDonald Hopkins attorney or other individual tax advisors regarding how any of the changes discussed below may affect your individual tax situation.

States have taken the following steps [LAST UPDATED 4/29/2020]:

• Alabama
  • Individual Income Tax Filing/Payment: Alabama Department of Revenue (ADOR) announced that the state income tax filing due date for individuals is extended from April 15, 2020, to July 15, 2020. Taxpayers can also defer state income tax payments due on April 15, 2020, to July 15, 2020, without penalties and interest, regardless of the amount owed. This deferral applies to all taxpayers, including individuals, trusts and estates, corporations and other non-corporate tax filers. Taxpayers do not need to file any additional forms or call the ADOR to qualify for this automatic state tax filing and payment relief. Individual taxpayers who need additional time to file beyond the July 15 deadline can request a filing extension through the usual methods. More information here.
  • Entity Income Tax Return Filing/Payment: ADOR announced that the state income tax filing due date for entities is extended from April 15, 2020, to July 15, 2020. Taxpayers can also defer state income tax payments due on April 15, 2020, to July 15, 2020, without penalties and interest, regardless of the amount owed. This deferral applies to all taxpayers, including trusts and estates, corporations and other non-corporate tax filers. Taxpayers do not need to file any additional forms or call the ADOR to qualify for this automatic state tax filing and payment relief. More information here.
  • Pass-Through Entity Composite Income Tax Filing/Payment: ADOR announced that any pass-through entity required to file on behalf of its non-resident members by March 15, 2020 will now have until July 15, 2020.  There is no limitation on the amount of the payments that may be postponed and the period from March 15, 2020 through July 15, 2020 will be disregarded in the calculation of any interest, penalty, or additional to tax for failure to file composite returns and to pay composite payments. More information here.
  • Financial Institution Excise Tax and Business Privilege Tax: ADOR announced that the state Financial Institution Excise Tax (FIET) and Business Privilege Tax (BPT) filing due dates are extended from April 15, 2020 to July 15, 2020. Taxpayers can also defer state FIET and BPT payments due on April 15, 2020, to July 15, 2020, without penalties and interest, regardless of the amount owed. Taxpayers do not need to file any additional forms or call the ADOR to qualify for this automatic state tax filing and payment relief. More information here.
  • Sales Tax Filing/Payment: ADOR is extending relief to businesses who are unable to timely pay their February, March, and April 2020 state sales tax liabilities and who are currently registered with the Department as engaged in business activities involving preparation of meals, snacks, and beverages for immediate consumption. Taxpayers filing returns for these reporting periods will receive waivers through June 1, 2020 of late payment penalties for state sales tax liabilities. The Department will also waive late payment penalties for payments made by June 1 of state sales tax liability of February, March, and April 2020 payments by small retail businesses whose monthly retail sales during the previous calendar year averaged $62,500 or less and who are unable to pay their February, March, and April 2020 state sales tax liability. More information here.
  • Lodgings Tax Return Filing/Payment: ADOR announced that late payment penalties will be waived for businesses that are unable to timely pay their February, March, and April 2020 state transient occupancy tax (commonly referred to as “lodgings tax”) liabilities. Late payment penalties for these tax periods will be waived through June 1, 2020. This relief does not extend the filing date for lodgings tax returns for the covered periods and does not apply to local lodgings tax liabilities.  More information here.
• Alaska
  • Individual Income Tax Filing/Payment: Not applicable.
  • Entity Income Tax Return Filing/Payment: Alaska automatically follows any federal extension for corporations and partnerships so that any payment due between April 15, 2020 and July 15, 2020, will be timely if paid by July 15, 2020. The Alaska corporate filing deadline is 30 days later on August 14, 2020. More information here. See also AS 43.20.030 and AS 43.20.300.
  • All tax types except Oil and Gas Property and Production Taxes: Due dates for filing and payment of all tax types except Oil and Gas Property and Production taxes are extended to July 15, 2020.  This extension applies to returns (includes amended and information returns), reports, and payments due between March 31, 2020 and July 14, 2020.  Penalties or interest will be not be assessed if returns and payments are received on or before July 15, 2020.  Annual license renewal deadlines for Alcoholic Beverages, Fisheries, Mining, Motor Fuel, and Tobacco tax programs have not been extended; however any associated license fees can be paid on or before July 15, 2020 without penalty or interest. More information here.
  • Existing Payment Plan Agreement, Collection Activities, and Automated Liens and Levies:  For taxpayers under an existing Payment Plan Agreement, payments due between March 31, 2020 and July 15, 2020 are suspended.  Taxpayers who are currently unable to comply with the terms of a Payment Plan Agreement can suspend payments during this period. Furthermore, the Tax Division will not default any Payment Plan Agreements during this period.  By law, interest will continue to accrue on any unpaid balances. Liens and levies will be suspended during this period.
• Arizona
  • Individual Income Tax Filing/Payment: Arizona Department of Revenue (ADOR) moved the deadline for filing and paying state individual income taxes from April 15 to July 15, 2020.  No penalties or interest will be assessed for returns filed and payment made by July 15, 2020.  An extension past the July 15, 2020 deadline may be submitted Arizona Form 204 available here by July 15, 2020, but Arizona Form 204 is not required if a federal extension is received from the IRS. The deadline for tax year 2020 estimated tax payments remains April 15, 2020. More information here and here.
  • Entity Income Tax Return Filing/Payment: ADOR moved the deadline for filing and paying state corporate and fiduciary income taxes from April 15 to July 15, 2020. No penalties or interest will be assessed for returns filed and payment made by July 15, 2020. The deadline for tax year 2020 estimated tax payments remains April 15, 2020. More information here and here.
• Arkansas
  • Individual Income Tax Filing/Payment: Arkansas extended the 2019 income tax filing and payment deadlines for individuals, fiduciaries and estates, from April 15, 2020, to July 15, 2020. More information here.
  • Entity Income Tax Return Filing/Payment: Arkansas also extended the filing and payment deadlines for 2019 returns of Subchapter S Corporations, partnerships and composite returns. More information here.
• California
  • Individual Income Tax Filing/Payment: The California Franchise Tax Board (FTB) postponed until July 15 the filing and payment deadlines for all individuals for: (i) 2019 tax returns, (ii) 2019 tax return payments, and (iii) 2020 1st and 2nd quarter estimate payments. More information here.  
  • Entity Income Tax Return Filing/Payment: The FTB postponed until July 15 the filing and payment deadlines for all business entities for: (i) 2019 tax returns; (ii) 2019 tax return payments; (iii) 2020 1st and 2nd quarter estimate payments; (iv) 2020 LLC taxes and fees; and (v) 2020 non-wage withholding payments. More information here.
  • Sales/Use/Other Business Taxes Filing/Payment: The California Department of Tax and Fee Administration (CDTFA) announced that all small businesses (those filing a return for less than $1 million in tax) will have an additional three months to file returns and pay taxes administered by CDFTA. This automatic extension will remain in effect through the reporting of taxes and fees due on or before July 31, 2020. Business taxpayers will also have an additional 60 days to file claims for refund and appeals to the Office of Tax Appeals. More information here and here. The full list of taxes administered by the CDFTA can be found here. 
  • Payroll Taxes: California employers may request a 60-day extension to file state payroll reports and/or deposit payroll taxes without penalty or interest. Requests must be made within 60 days of the original due date of the return and/or payment. More Information here.  
• Colorado
  • Individual Income Tax Filing/Payment: Colorado has extended the deadline for individual income tax payments to July 15, 2020 and granted a six-month extension to October 15, 2020 for the filing of individual income tax returns. This includes any estimated income tax payment that would otherwise be due between April 15, 2020 and June 15, 2020. More information here.  
  • Entity Tax Return Filing/Payment: Colorado has extended the deadline for entity income tax payments to July 15, 2020 and granted a six-month extension to October 15, 2020 for the filing of entity income tax returns. This includes any estimated income tax payment that would otherwise be due between April 15, 2020 and June 15, 2020. More information here.  
  • Sales Tax Filing/Payment: Colorado retailers that are required to file a return and remit sales tax on April 20, 2020 may extend their filing and remittance deadline to May 20, 2020. This is a one-time extension of the April 20, 2020 filing and remittance deadline for state and state-administered sales taxes. Penalties and interest will be waived if filings and payments are made on or before May 20, 2020. The extension is automatic. More information here.
  • Severance Tax Filing/Payment: The filing deadline for certain severance tax returns and declarations has been extended 30 days to May 15, 2020. The extension applies to annual severance tax returns for tax years ending December 31, 2019. The deadline for paying the tax due without penalty and interest is now May 15, 2020.  Taxpayers may continue to take advantage of the automatic 6-month filing extension and delay filing their returns until October 15, 2020 without penalty if the tax is paid by May 15. The deadline for making estimated payments otherwise due April 15, 2020 has also been extended to May 15, 2020. Quarterly declaration forms reporting on the severance tax of all molybdenum ore in Colorado for the first quarter of 2020 are now due on or before May 15, 2020. Oil and gas withholding payments are not impacted by this extension. More information here.
  • Property Tax Filing/Payment: Counties are temporarily allowed to waive interest on delinquent property tax payments until May 1, 2020. Taxpayer filing requirements and property valuation schedules are also suspended for certain taxable property. More information here and here.  
  • Other Taxes: The Colorado Department of Revenue published a new tax return due date schedule for multiple tax types. More information here.
• Connecticut
  • Individual Income Tax Filing/Payment: The Connecticut Department of Revenue Services (DRS) is extending the filing and payment deadline for personal income tax returns 90 days, to July 15, 2020. The extension also applies to estimated income tax payments for the first and second quarters of 2020. More information here.   
  • Entity Tax Return Filing/Payment: DRS also extended filing and payment deadlines for certain annual tax returns due on or after March 15, 2020, and before June 1, 2020, by 30 days and payment deadlines to June 15, 2020. The impacted returns and the associated filing dates and payment deadlines are: (i) 2019 Form CT-1065/CT-1120 SI Connecticut Pass-Though Entity Tax Return (filing date extended to April 15, 2020; payment deadline extended to June 15, 2020); (ii) 2019 Form CT-990T Connecticut Unrelated Business Income Tax Return (filing date extended to June 15, 2020; payment deadline extended to June 15, 2020); and (iii) 2019 Form CT-1120 and CT-1120CU Connecticut Corporation Business Return (filing date extended to June 15, 2020; payment deadline extended to June 15, 2020). More information here.
  • Sales Tax and Room Occupancy Tax: The DRS extended the filing and payment deadlines for sales tax and room and occupancy tax for taxpayers with less than $150,000 in annual sales tax or room occupancy tax liability. More information here.
  • Gift Tax Filing/Payment: The filing and payment deadline for gift tax returns reporting gifts made during taxable year 2019 is automatically extended from April 15, 2020 to July 15, 2020. More information here.
  • Other Taxes: DRS extended filing and payment deadlines for certain other state tax returns, to align with federal changes. The impacted Connecticut returns and the associated filing dates and payment deadlines are set forth in the table here.
• Delaware
  • Individual Income Tax Filing/Payment: Personal income tax and fiduciary income tax returns that would be due on April 15, 2020 will now be due on July 15, 2020. Taxpayers may request an extension for additional time to file, until October 15, 2020, by submitting Form 1027 or Form 400-EX. However, this only extends the due date for filing, not for payment. The payment deadline will be July 15, 2020 and penalties and interest on underpayments will be calculated from that date. Estimated personal income tax payments that are due on April 30, 2020 are also extended to July 15, 2020. More information here.
  • Entity Income Tax Filing/Payment: All Delaware final corporate income tax returns (forms 1100) are now due on July 15, 2020, consistent with the corresponding federal return due date. Corporations that request an additional extension of time to file from the IRS will automatically be granted the same extension to file in Delaware, provided that a copy of the federal extension request is included with the Delaware final corporate return when it is filed. An extension only extends the due date for filing, not for payment. The payment deadline will be July 15, 2020 and penalties and interest on underpayments will be calculated form that date. Corporate tentative returns that would be due on April 15, 2020 will now be due on July 15, 2020. More information here.
  • Other Taxes: The state is not extending the deadlines for filing returns and payments for other state taxes and fees, including but not limited to the categories of taxes identified here.
• District of Columbia
  • Individual Income Tax Filing/Payment: 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) is extended from April 15, 2020 to July 15, 2020. More information here. This extension does not apply to estimated tax payments due for the first and second quarters of 2020. Those due dates are unchanged, as clarified here.
  • Entity Income Tax Filing/Payment: The deadline for taxpayers to file and pay their 2019 District of Columbia partnership tax returns (D-65) and franchise tax returns (D-20, D-30) is extended from April 15, 2020 to July 15, 2020. More information here. This extension does not apply to estimated tax payments due for the first and second quarters of 2020. Those due dates are unchanged, as clarified here.
  • Sales/Use Tax Filing/Payment: The Office of Tax and Revenue (OTR) will automatically waive interest and late payment penalties of sales and use taxes for all businesses (except hotels and motels) for periods ending on February 29, 2020 and March 31, 2020 provided that payment of all taxes due for these periods are paid in full by July 20, 2020.  All businesses must continue to timely file their monthly and quarterly sales and use tax returns through OTR’s online portal, MyTax.DC.gov, to receive this benefit. More information here.
  • Real Property Taxes: Payments of first half tax year 2020 real property tax installments made by June 30, 2020, by a qualifying hotel or motel (as defined here), will be treated as timely, to the extent the payments bring the tax liability current. Penalties and interest owed for prior periods remain due.
• Florida
  • Individual Income Tax Filing/Payment: not applicable.
  • Entity Income Tax Filing/Payment: Due dates for corporate income/franchise tax returns and payments have been extended from May 1, 2020 to August 3, 2020. For entities with a fiscal year ending January 31, 2020, the corporate income/franchise tax return due date is August 3, 2020, but the June 1, 2020 due date for tax payments remains the same. More information here.
  • Sales/Use Tax and Other Related Taxes Filing/Payment: Sales and use tax, as well as other related tax returns and payments, are normally due on the first day of the month and are late after the twentieth day of the month. Taxpayers who have been adversely affected by COVID-19 (see below), have an extended due date to April 30, 2020 for sales and use tax, as well as other related taxes, collected in March. Taxpayers who have not been adversely affected by COVID-19 must continue to file and remit taxes no later than the normal due date of April 20. Taxpayers who were unable to meet the March 20 due date will have penalty and interest waived for taxes collected in February if the taxes are reported and remitted by March 31, 2020. Florida will treat a taxpayer as adversely affected by COVID-19 if the tax payer’s business: (i) closed in compliance with a state or local government order and had no taxable sales transactions as a result; (ii) experienced sales tax collections in March 2020 that are less than 75% of March 2019 sales tax collections; (iii) was established after March 2019; or (iv) is registered with the Florida Department of Revenue to file quarterly. More information here.  
  • Property Tax Filing/Payment: Property tax payments for the 2019 tax year normally due by March 31, 2020 will be treated as timely if paid by April 15, 2020. Property tax returns for railroad, railroad terminal, private car and freight line and equipment company property normally due by April 1, 2020 will be considered timely filed if filed by April 15, 2020. More information here. 
  • Documentary Stamp Tax: The assessment and collection of the documentary stamp taxes is suspended for all notes and other written obligations made pursuant to the CARES Act.
• Georgia
  • Individual Income Tax Filing/Payment: the Georgia Department of Revenue (GDOR), 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. The relief provided by this extension is for state income tax payments and state income tax returns due on April 15, 2020. This also includes state estimated income tax payments due on April 15, 2020, for the taxpayer’s 2020 taxable year. The April 15, 2020 deadline for making a deductible contribution to Georgia’s 529 Plan has been extended to July 15, 2020. Furthermore, any statute of limitations relating to claiming prior year income tax refunds or credits that would have expired between April 15, 2020 and July 15, 2020 is now extended to July 15, 2020. More information here and here.
  • Entity Income Tax Filing/Payment: GDOR, 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. The relief provided by this extension is for state income tax payments and state income tax returns due on April 15, 2020. This also includes state estimated income tax payments due on April 15, 2020, for the taxpayer’s 2020 taxable year. Any statute of limitations relating to refunds of prior year income taxes or credits that would have expired between April 15, 2020 and July 15, 2020 is now extended to July 15, 2020. More information here and here.
  • Sales/Use and Other Taxes Filing/Payment: While Georgia relies on federal information for income tax, this is not the case for many other tax types. As such, 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 the filing of any state information returns. More information here.
• Hawaii
  • Individual Income Tax Filing/Payment: Individual income tax returns and payments for the 2019 taxable year that are due from April 20, 2020 to June 20, 2020 are now due by July 20, 2020. This relief applies to all individual income tax filers, including self-employed individuals. This relief is automatic; there is no need to file additional forms to qualify. Automatic extensions to file remain available. For extension purposes, estimated tax liability must be paid by July 20, 2020 and returns must be filed by October 20, 2020. Interest, penalties, and additions to tax with respect to such postponed Hawaii income tax filings or payments will begin to accrue on July 21, 2020, if not paid by July 20, 2020. More information here.
  • Entity Income Tax Filing/Payment: Corporate tax returns and payments for the 2019 taxable year that are due from April 20, 2020 to June 20, 2020 are now due by July 20, 2020. This relief includes only payments for the 2019 taxable year and does not include payment of 2020 estimated taxes. This relief is automatic; there is no need to file additional forms to qualify. Automatic extensions to file remain available. For extension purposes, estimated tax liability must be paid by July 20, 2020 and returns must be filed by October 20, 2020. Interest, penalties, and additions to tax with respect to such postponed Hawaii income tax filings or payments will begin to accrue on July 21, 2020, if not paid by July 20, 2020. More information here.
• Idaho
  • Individual Income Tax Filing/Payment: The Governor extended the 2019 Idaho income tax filing and payment deadlines from April 15, 2020, to June 15, 2020. The extension applies to all taxpayers regardless of the amount owed. Penalties and interest will not apply if taxpayers file their return and pay the income tax they owe by June 15. The due date for estimated income tax payments normally due April 15 are extended to June 15. More information here and here.
  • Entity Income Tax Filing/Payment: The Governor extended the 2019 Idaho income tax filing and payment deadlines from April 15, 2020, to June 15, 2020. The extension applies to all taxpayers regardless of the amount owed. Penalty and interest will not apply if taxpayers file their return and pay the income tax they owe by June 15. The due date for estimated income tax payments normally due April 15 are extended to June 15. More information here and here.
  • Property Tax Filing/Payment: Certain Idaho homeowners may be eligible for the Idaho Property Tax Deferral (PTD) program. The program permits homeowners to postpone paying 2020 property taxes on their home and up to one acre of land. Qualifying homeowners must: (i) meet certain conditions of the property tax reduction (PTR) program; (ii) have had 2019 income of $45,756 or less; and (iii) pay the taxes and interest at a later time. Taxpayers must apply for the 2020 property tax deferral between January 1 and April 15, 2020. More information here.
• Illinois
  • Individual Income Tax Filing/Payment: Individual income tax returns and payments of 2019 income taxes otherwise due on April 15, 2020 may be filed and paid by July 15, 2020. Penalties and interest will begin to accrue on any remaining unpaid balances as of July 16, 2020, but taxpayers will automatically avoid interest and penalties on the taxes paid by July 15, 2020. The deadlines to pay the first and second installments of estimated payments for 2020 taxes on April 15, 2020 and June 15, 2020, respectively, have not been extended. More information here.
  • Entity Income Tax Filing/Payment: The 2019 income tax filing and payment deadlines for entities that file and pay their Illinois income taxes on April 15, 2020 to July 15, 2020. Penalties and interest will begin to accrue on any remaining unpaid balances as of July 16, 2020, but taxpayers will automatically avoid interest and penalties on the taxes paid by July 15, 2020. This relief does not impact the first and second installments of estimated payments for 2020 taxes that are due April 15, and June 15. More information here.
  • Sales/Use Taxes Filing/Payment: Sales tax payments are deferred for more than 24,000 small-and medium-sized bars and restaurants. Under the directive, eating and drinking establishments that incurred less than $75,000 in sales tax liabilities last year will not be charged penalties or interest on payments due in March, April or May that are made late. Penalties and interest will be automatically waived; however, qualified taxpayers must still file their sales tax return even if they are unable to make a payment. Any taxpayers taking advantage of this relief will be required to pay their sales tax liabilities due in March, April and May in four equal monthly installments starting on May 20. More information here. The Department has also extended the deadlines for businesses to apply for sales tax exemption numbers. More information here.
  • Estate Taxes Filing/Payment: The Attorney General has announced a further extension of state estate tax filing deadlines. In accordance with the federal extension, the due date for obligations due on or after April 1, 2020, and before July 15, 2020, has been extended to July 15, 2020. The previously announced 30-day extension remains in effect for estates with returns and payments due between March 16, 2020 and March 31, 2020. However, the extension of time to pay does not waive or abate statutory interest and payments must be sent to the Illinois State Treasurer. More information here and here. 
  • Unclaimed Property Tax Reports: The Illinois State Treasurer’s Office, Unclaimed Property Division is granting a 30-day extension automatically to all annual reports due by April 30, 2020 for requests submitted via email to up_report@illinoistreasurer.gov. Requests should be sent before the close of business on April 9, 2020. Additionally, interest and late-filing penalties will be waived for up to 60 days after the end of the emergency declaration in Illinois. More information here. 
• Indiana
  • Individual Income Tax Filing/Payment: The Indiana Department of Revenue (IDOR) announced that individual tax returns and payments, along with estimated payments originally due by April 15 are now due on or before July 15, 2020. Returns included are the IT-40, IT-40PNR, IT-40RNR, IT-40ES, ES-40 and SC-40. More information here.
  • Entity Income Tax Filing/Payment: Corporate tax returns and payments, along with estimated payments originally due by April 15 or April 20 are now due on or before July 15, 2020. Those originally due on May 15, 2020, are now due on August 17, 2020. Returns included are the IT-20, IT-41, IT-65, IT-20S, FIT-20, URT-1, IT-6, FT-QP and URT-Q. All other tax return filings and payment due dates remain unchanged. More information here.
  • Business Personal Property Tax Filing/Payment: The May 15, 2020 deadline for submitting business personal property returns is extended until June 15, 2020. More information here.
  • Tax Audit, Debt-Collection Policies: IDOR is pausing or delaying many of its tax-protest and auditing procedures as a result of the health crisis. It has suspended all in-person field audit work, is not holding any in-person tax protest hearings, and is extending tax protest windows by 60 days. More information here.
• Iowa
  • Individual Income Tax Filing/Payment: The April 15, 2020 due date for individual tax return filing and payment has been extended to July 31, 2020. Generally, the extension does not apply to estimated tax payments; however, the state provides conditional penalty relief for taxpayers required to make estimated payments for a tax year beginning during the 2020 calendar year which have an installment due date on or after April 30, 2020, and before July 31, 2020. No late-filing or underpayment penalties will be due for qualifying taxpayers who comply with the extended filing and payment deadlines. Interest on unpaid taxes will be due beginning on August 1, 2020. More information here and here. The extension does not affect the deadline for filing amended returns and requesting refunds for previous income tax years. More information here.
  • Entity Income Tax Filing/Payment: The filing and payment deadline is extended for income, franchise, and moneys and credits taxes with a due date on or after March 19, 2020, and before July 31, 2020, has been extended to July 31, 2020. Generally, the extension does not apply to estimated tax payments; however, the state provides conditional penalty relief for taxpayers required to make estimated payments for a tax year beginning during the 2020 calendar year which have an installment due date on or after April 30, 2020, and before July 31, 2020. No late-filing or underpayment penalties will be due for qualifying taxpayers who comply with the extended filing and payment deadlines. Interest on unpaid taxes will be due beginning on August 1, 2020. More information here and here. The extension does not affect the deadline for filing amended returns and requesting refunds for previous income tax years. More information here.
  • Withholding Filing/Payment: The Department of Revenue extended the payment date for the income tax withholding deposit due date for the period ending March 15, 2020 from March 25, 2020, to April 10, 2020. This extension applies to Iowa residents or other taxpayers doing business in Iowa who remit income tax withholding on a semi-monthly basis. No late-filing or underpayment penalties will be due for qualifying taxpayers who comply with the extended filing and payment deadlines. Interest on unpaid taxes will be due beginning on April 11, 2020. More information here.
  • Property Tax Filing/Payment: The Governor announced the temporary suspension of penalties and interest for delayed property tax payments until April 16, 2020. Proclamation found here. Taxes will still be marked delinquent if they are not paid by March 31, but late interest and penalty on property tax payments will not apply until April 17. More information here.
  • Unemployment Insurance Tax Filing/Payment: The Governor announced that first quarter unemployment tax payments for eligible employers that are due April 30 will be delayed until the end of the 2nd quarter, July 31, 2020.  Eligible employers include those employers with 50 or fewer employees and no delinquencies in quarterly payments. More information here.
• Kansas
  • Individual Income Tax Filing/Payment: The Kansas Department of Revenue (KDOR) extended the deadline for filing the 2019 calendar year tax returns for individual income tax and fiduciary income tax to July 15, 2020. The payment due dates for such taxes were also extended to July 15, 2020, and no penalty or interest shall be imposed if paid on or before July 15, 2020. The filing and payment deadlines for fiscal year tax returns with due dates between April 15, 2020 and July 15, 2020, were similarly extended to July 15, 2020. Any applicable penalties and interest will be waived 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 and here.
  • Entity Income Tax Filing/Payment: KDOR extended the deadline for filing the 2019 calendar year tax returns for corporate income tax and privilege tax to July 15, 2020. The payment due date for such taxes were also extended to July 15, 2020, and no penalty or interest shall be imposed if paid on or before July 15, 2020. The filing and payment deadlines for fiscal year tax returns with due dates between April 15, 2020 and July 15, 2020, were similarly extended to July 15, 2020. Any applicable penalties and interest will be waived 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 and here.
  • Unclaimed Property Filing/Payment: Due to Covid-19, the Kansas State Treasurer’s Office will approve all requests for extension of the unclaimed property filing deadline to May 1, 2020. Filers requesting an extension for the May 1st deadline should fill out the extension request form and email it to KSHolder@treasurer.ks.gov or fax to 785-291-3172. More information here.
• Kentucky
  • Individual Income Tax Filing/Payment: The Kentucky Department of Revenue (KDOR) will adopt most of the Coronavirus Disease 2019 (COVID-19) income tax relief described in recent Internal Revenue Service (IRS) Notice 2020-18. This includes: (i) extending the 2019 Kentucky income tax return filing due date from April 15, 2020 to July 15, 2020; (ii) waiving late filing penalties for 2019 Kentucky income returns that are filed by July 15, 2020; (iii) deferring Kentucky income tax payments due on April 15, 2020 for 90 days to July 15, 2020; and (iv) waiving late payment for income tax payments deferred from April 15, 2020 to July 15, 2020, while still applying interest to the deferred income tax payments. The Kentucky relief applies only to income taxes. The KDOR further announced that for filers who submit an automatic filing extension: (i) the due date for returns previously due April 15, 2020, but now due July 15, 2020, shall be October 15, 2020; (ii) the due date for returns previously due May 15, 2020, but now due July 15, 2020, shall be November 15, 2020; (iii) the due date for returns previously due June 15, 2020, but now due July 15, 2020, shall be December 15, 2020. More information here and here.
  • Entity Income Tax Filing/Payment: KDOR will adopt most of the Coronavirus Disease 2019 (COVID-19) income tax relief described in recent Internal Revenue Service (IRS) Notice 2020-18. This includes: (i) extending the 2019 Kentucky income tax return filing due date from April 15, 2020 to July 15, 2020; (ii) waiving late filing penalties for 2019 Kentucky income returns that are filed by July 15, 2020; (iii) deferring Kentucky income tax payments due on April 15, 2020 for 90 days to July 15, 2020; and (iv) waiving late payment for income tax payments deferred from April 15, 2020 to July 15, 2020, while still applying interest to the deferred income tax payments. The Kentucky relief applies only to income taxes. KDOR further announced that for filers who submit an automatic return filing extension: (i) the due date for returns previously due April 15, 2020, but now due July 15, 2020, shall be October 15, 2020 (for C corporations the extension due date shall be November 15, 2020); (ii) the due date for returns previously due May 15, 2020, but now due July 15, 2020, shall be November 15, 2020 (for C corporations the extension due date shall be December 15, 2020); (iii) the due date for returns previously due June 15, 2020, but now due July 15, 2020, shall be December 15, 2020 (for C corporations the extension due date shall be January 15, 2021). More information here and here.
  • Suspension of all Enforced Collection Action: The KDOR has suspended all enforced collection action due to the COVID-19 emergency.  During this time, some taxpayers may receive a "Final Notice Before Seizure" letter encouraging them to pay their debt within 60 days. These letters are system generated and go out automatically. More information here.
  • Business Personal Property Tax Filing/Payment: The Kentucky Business Personal Property tax return (form 62A500) filing deadline has been extended to July 15, 2020. More information here.
• Louisiana
  • Individual Income Tax Filing/Payment: Louisiana has extended the due date for the filing of individual income tax return and making individual income tax payments to July 15, 2020.  This extension is automatic. No penalties and interest will be assessed provided that the return and payment are submitted by July 15, 2020.  Taxpayers may file a request for a further extension from July 15, 2020 to November 15, 2020. More information here. Additionally, Louisiana is waiving penalties associated with the underpayment of estimated taxes if taxpayers pay at least 90% of the amounts they paid in 2019. Those payments are due and must be paid on April 15 and June 15, as stated in recent guidance.
  • Entity Income Tax Filing/Payment: Louisiana has extended the due date for the filing of partnership, fiduciary and corporate income tax returns and making income tax payments, to July 15, 2020.  For fiscal year filers with returns and payments due between March 1, 2020 and May 1, 2020, the automatic extension is sixty days from the original due date.  These extensions are automatic. No penalties and interest will be assessed provided that the return and payment are submitted by July 15, 2020.  Partnerships and fiduciaries may file a request for a further extension from July 15, 2020 to November 15, 2020, and corporations may file a request for a further extension from July 15, 2020 to December 15, 2020. More information here. Louisiana has also provided guidance extending the deadline for elections for pass-through entities to July 15.
  • Sales Tax Filing/Payment: Louisiana extended the filing and payment deadline for the February 2020 sales tax period to May 20, 2020. The extension is automatic and no extension request is necessary. More information here.     
  • Beer and Wine Excise Taxes Filing/Payment: Louisiana extended the filing and payment deadline, for the February 2020 excise tax period for (1) Wine Shipped Direct to Consumers and (2) Louisiana State and Parish and Municipal Beer tax, to May 20, 2020. The State will waive delinquency penalties and compromise interest associated with delinquent excise tax remittances as long as the returns and payments are receive by the extended due date. More information here.     
  • Personal Property Tax Renditions: Louisiana further suspended the deadline for personal property tax renditions from April 1 to until at least April 30, 2020. It was previously extended until April 13, 2020. More information here and here.
  • Public Service Company Annual Reports: Louisiana further suspended the deadline for public service companies to file an annual return from April 1 until at least April 30, 2020. Previously it was extended until April 13, 2020. More information here and here.
  • Oil and Gas Severance Tax: Louisiana extended the due date of the February 2020 monthly oil and gas severance tax return, payment, and report, originally due on April 25, 2020, to June 25, 2020. The extension is automatic and no extension request is necessary. No penalties or interest will be assessed if the applicable return, payment, or report is submitted by the extended due date. More information here.
  • Audits/Collections: Louisiana granted an automatic extension of any outstanding audit or litigation matter and is temporarily suspending collection activity on delinquent taxpayer accounts. However, delinquency interest and penalties will continue to accrue on unpaid balances. More information here.
  • Legal and Administrative Deadlines: Any deadline set forth in Title 47 of the Louisiana Revise Statutes, Revenue and Taxation, that has not already been extended beyond April 30, 2020, is extended until at least April 30, 2020. More information here.
• Maine
  • Individual Income Tax Filing/Payment: Maine extended the payment deadlines for any final and estimated Maine individual income tax payments due by April 15, 2020, to July 15, 2020. Any failure-to-pay penalties and interest will be abated for the period of April 16, 2020 through July 15, 2020. This extension also applies to 2020 estimated tax payments due on April 15, 2020 for the above tax types. More information here and here.
  • Entity Income Tax Filing/Payment: Maine extended the payment deadlines for any final and estimated Maine entity income tax payments due by April 15, 2020, to July 15, 2020. Any failure-to-pay penalties and interest will be abated for the period of April 16, 2020 through July 15, 2020. This includes Form 1041ME (Maine Income Tax Return for Estates and Trusts) and Form 1120ME (Maine Corporate Income Tax Return). This extension also applies to 2020 estimated tax payments due on April 15, 2020 for the above tax types. More information here and here.  
• Maryland
  • Individual Income Tax Filing/Payment: The Maryland Comptroller’s Office will conform to the change in the federal individual income tax filing and payment due dates, from April 15 to July 15, 2020. The due date for March quarterly estimated payments is extended to July 15, 2020. No interest or penalty for late payments will be imposed if 2019 tax payments are made by July 15, 2020. The deadline to request an extension to file 2019 income taxes by October 15, 2020 has also been extended to July 15, 2020. More information here and here.   
  • Entity Income Tax Filing/Payment: The deadline for payments to Maryland Comptroller of corporate, pass-through entity, and fiduciary income taxes has been extended to July 15, 2020. No interest or penalty for late payments will be imposed if 2019 tax payments are made by July 15, 2020. Fiscal year filers with tax years ending January 1, 2020 through March 31, 2020 are also eligible for the July 15, 2020 payment extension. The due date for March quarterly estimated payments is extended to July 15, 2020. The deadline to request an extension to file 2019 corporate income taxes by November 15, 2020 has also been extended to July 15, 2020. More information here and here.     
  • Sales/Use Taxes Filing/Payment: Maryland will allow businesses to delay until July 15, filing returns and making payments for February, March, April and May sales and use tax. Business taxpayers who file and pay by the extended due date will receive a waiver of interest and penalties. Previously this deadline was extended until June 1. More information here and here.
  • Estate Tax Filing/Payment: Any estate with a return due date after April 1, 2020 and before July 15, 2020 may file the return on or before July 15, 2020. This extension affects the estates of decedents dying between July 1, 2019 and October 14, 2019. Estates that had previously filed a request for extension and whose due date falls between April 1, 2020 and July 14, 2020 are also affected. No action is required to take advantage of this extension; the extension is automatic. Because the due date for estates of decedents dying between July 1, 2019 and October 14, 2019 is now July 15, 2020, any request for a six-month extension beyond the July 15, 2020 due date to file the estate tax return must be submitted by July 15, 2020. A request for an extension to file does not extend the time to pay the estate tax due beyond July 15, 2020; the tax must be submitted with the request for extension. Those estates that file a request for extension by July 15, 2020 must submit the Maryland estate tax return on or before January 15, 2021. More information here.
  • Unclaimed Property Reporting: The deadline to report and pay unclaimed property for insurance companies for calendar year 2019 was extended to July 31, 2020. Companies should continue to report the unclaimed property amounts and make payment at the same time. More information here.
  • Personal Property Report: The Governor issued an executive order delaying the deadline to July 15 from April 15 for submitting a report on personal property to the Department of Assessments and Taxation.
  • Cessation of Collection Efforts: Maryland is suspending the following provisions of the Annotated Code of Maryland, Tax General Article (“TG”) §13-601(a), (b); § 13-701(a), (b); and §13-807; §13-811(c), (e) related to the Comptroller’s cessation of collection efforts. This cessation shall continue until 30 days after the lifting of the state of emergency by the Governor. More information here.
  • Other Taxes Filing/Payment: Maryland will allow businesses to delay until July 15, filing returns and making payments for February, March, April and May for withholding tax, admissions & amusement tax, as well as 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. Previously this deadline was extended until June 1. More information here and here.     
• Massachusetts
  • Individual Income Tax Filing/Payment:  All returns and payments for the 2019 calendar year otherwise due on April 15, 2020 under G.L. c. 62C, § 6 are now due July 15, 2020. The July 15, 2020 due date applies to personal income tax, estate and trust income tax, and income tax due with a partnership composite return, with an April 15, 2020 due date. It also applies to an April, 2020 tax installment owed by a personal income taxpayer with respect to deemed repatriated income. Taxpayers that previously filed their 2019 returns but have not yet made the associated payments have until July 15, 2020 to make such payments. As long as the amount required to be paid for a valid personal income tax extension is paid by July 15, 2020, taxpayers will be eligible for an automatic extension of time to file. The duration of the automatic extension will be based on the original due date of the return, April 15, 2020. More information here.    
  • Entity Income Tax Filing/Payment: The due dates for corporate excise filings and payments are not extended, but Massachusetts will waive late-file and late-pay penalties for corporate excise (including financial institution and insurance premiums excise) returns and payments due on April 15, 2020, if those returns are filed and payments are made by July 15, 2020. Interest will still accrue on any amounts not paid by April 15, 2020. The waiver of penalties applies to corporate excise returns and payments with an original due date of April 15, 2020, including those of certain S corporations and non-profits that file on a fiscal-year basis and have tax returns and payments due April 15, 2020. Corporate excise taxpayers with an April 15, 2020 return due date that seek an automatic six- or seven-month extension, as applicable, must still pay the amount required for such extension by April 15, 2020. A taxpayer that pays the amount required for an automatic extension on July 15, 2020 will not have a valid extension. In the latter case, late-file and late-pay penalties will still be waived for the period April 15, 2020 through July 15, 2020, but penalties may accrue going forward until the applicable return is filed and payment is made. More information here.    
  • Sales/Use Taxes Filing/Payment: Massachusetts has modified the sales and use tax filing and payment schedule for vendors whose cumulative sales and use tax liability in the 12-month period ending February 29, 2020 is less than $150,000. Returns and payments due during the period beginning March 20, 2020 and ending May 31, 2020 will be due on June 20, 2020. This suspension does not apply to marijuana retailers, marketplace facilitators or vendors selling motor vehicles. More information here.      
  • Excise Taxes Filing/Payment: Massachusetts will waive any late-filing or late-payment penalties for returns and payments due during the period March 20, 2020 through May 31, 2020 for (i) vendors with meals tax return and payment obligations and (ii) operators and intermediaries with room occupancy excise return and payment obligations. However, interest will continue to accrue on the late payments. To be eligible for a penalty waiver, taxpayers that qualify must file their returns and remit payments on or before June 20, 2020. More information here.    
  • Room Occupancy Tax Filing/Payment: Massachusetts has modified the room occupancy excise tax filing and payment schedule for operators whose cumulative liability in the 12-month period ending February 29, 2020 is less than $150,000. Returns and payments due during the period beginning March 20, 2020 and ending May 31, 2020, including any local options, will be due on June 20, 2020. However, this suspension does not apply to intermediaries. More information here.  
  • Unclaimed Property Reports: The Massachusetts Treasurer is granting a 2 month extension on its May 1st Life Insurance reporting deadline. The due date for Life Insurance reports will be moved to July 1, 2020.
  • Property Tax Filing/Payment: The Massachusetts Department of Revenue issued guidance regarding  municipalities’ ability to extend bill due dates to June 1 for property tax returns. More information here.    
• Michigan
  • Individual Income Tax Filing/Payment: State of Michigan individual income tax returns and payments due on April 15 are now due before midnight on July 15. The deadline for all taxpayers required to pay estimated state income taxes that would otherwise be due on April 15, 2020 is extended until July 15, 2020. Penalties and interest for failure to file a state income tax return or failure to pay state income taxes are aligned with these extensions, so any applicable penalties and interest will not begin to accrue until July 16, 2020 for any remaining unpaid balances due on July 15, 2020.  More information here.  
  • Entity Income Tax Filing/Payment: State of Michigan entity income tax returns and payments due on April 30, 2020 are now due on July 31, 2020. The deadline for all taxpayers required to pay estimated state income taxes that would otherwise be due on April 15, 2020 is extended until July 15, 2020. Penalties and interest for failure to file a state income tax return or failure to pay state income taxes are aligned with these extensions, so any applicable penalties and interest will not begin to accrue until August 1, 2020 for any remaining unpaid balances due on July 31, 2020.  More information here.
  • Sales/Use Taxes Filing/Payment: Business taxpayers scheduled to make sales and use tax payments for March and April or for the first quarter of 2020 can postpone filing and payment until May 20, 2020. All penalties and interest will be waived. The waiver is not available for accelerated sales, use, or withholding tax filers. More information here and here.   
  • Withholding Tax: Small businesses scheduled to make their monthly withholding tax payments due for March, April, and the first quarter of 2020 can postpone filing and payment requirements until May 20, 2020. All penalties and interest will be waived. The waiver is not available for accelerated withholding tax filers. More information here and here.     
  • Filing of Petitions for Appeals: The deadlines for the filing of petitions for new appeals with the Michigan Tax Tribunal, answers to those petitions, and the filing of motions and responses to motions in cases not currently scheduled for a Small Claims telephonic hearing or an Entire Tribunal telephonic prehearing conference shall be extended pursuant to the period that the governor’s “stay home, stay safe” order is in effect. More information here.
• Minnesota
  • Individual Income Tax Filing/Payment: Minnesota is providing additional time until July 15, 2020, for taxpayers to file and pay 2019 Minnesota Individual Income Tax without any penalty and interest. This includes all estimated and other tax payments for tax year 2019 that would otherwise be due April 15, 2020. However, estimated tax payments for Minnesota income tax for the 2020 tax year remain due on April 15, 2020. More information here.
  • Entity Income Tax Filing/Payment: The due date has not changed for Minnesota Corporation Franchise, S Corporation, Partnership, or Fiduciary taxes. However, under state law: (i) 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; and (ii) S corporations, partnerships, and fiduciaries receive an automatic extension to file their state return to the date of any federal extension to file. More information here.
  • Sales/Use Taxes Filing/Payment: The Minnesota Department of Revenue (MDOR) is extending the Sales and Use Tax grace period on Sales and Use Tax payments as follows: (i) identified businesses with a monthly Sales and Use Tax payment due March 20, 2020, will now have until May 20, 2020, to make that payment; and (ii) identified businesses with a monthly or quarterly Sales and Use Tax payment due April 20, 2020, will now have until May 20, 2020, to make that payment. These businesses should still file their returns by the due dates but do not have to make payments until May 20, 2020. There is no grace period to make the Sales and Use Tax payment for April Sales and Use Tax—the payment and the return will remain due on May 20, 2020. More information here.  
  • Gambling Taxes Filing/Payment: Minnesota granted a 30-day grace period for Lawful Gambling Tax payments for organizations that request an extension for their March 20 payment by March 27. Businesses and nonprofit organizations requesting an extension will have until April 20 to make that payment. These taxpayers may request an extension for filing their March 20 return by March 27 to receive an extension until April 20. Penalties and interest will be suspended for the March 20 payment. Taxpayers can request additional relief from penalty and interest for reasonable cause after April 20. More information here.  
  • MinnesotaCare Taxes Filing/Payment: The MDOR is granting a 60-day payment grace period for MinnesotaCare monthly and quarterly estimated tax payments due April 15, 2020. These payments are now due June 15, 2020. This grace period is automatic and applies to the Provider Tax, Hospital Tax, Surgical Center Tax, Wholesale Drug Distributor Tax, and Legend Drug Use Tax. The MDOR will also grant a 60-day filing extension on request for 2019 MinnesotaCare annual returns that were due March 16, 2020. Organizations that request a filing extension by April 15 will have until May 15 to file their return. The Minnesota Department of Revenue will grant a 60-day filing extension on request for MinnesotaCare returns that were due on March 16, 2020, if needed due to COVID-19. This applies to Provider Tax, Hospital Tax, Surgical Center Tax, Wholesale Drug Distributor Tax, and Legend Drug Use Tax. Organizations that request a filing extension by April 15 will have until May 15 to file their return. These taxpayers can request relief from penalty and interest for reasonable cause for late payments that were due March 16. More information here.    
• Mississippi
  • Individual Income Tax Filing/Payment: The deadline to file and pay 2019 individual income tax is extended until May 15, 2020. The first quarter 2020 estimated tax payment is also extended until May 15, 2020. Penalties and interest will not accrue during the extension period through May 15, 2020. More information here.
  • Entity Income Tax Filing/Payment: The deadline to file and pay the 2019 corporate income tax is extended until May 15, 2020. The first quarter 2020 estimated tax payment is also extended until May 15, 2020. Penalty and interest will not accrue during  the extension period through May 15, 2020. More information here.
  • Withholding Tax Filing/Payment: Withholding tax payments for the month of April are extended until May 15, 2020. More information here.
  • Sales/Use and Other Taxes Filing/Payment: The due dates for filing and payment of Sales Tax, Use Tax, or any other tax types have not been extended. More information here.
• Missouri
  • Individual Income Tax Filing/Payment: Income tax payment deadlines for individual income returns with a due date of April 15, 2020 are extended until July 15, 2020. The dues date for individual estimated tax payments for tax year 2020 that are due on April 15, 2020 has also been extended to July 15, 2020. Penalties and interest will begin to accrue on any remaining unpaid balances as of July 16, 2020. Individuals 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 here.
  • Entity Income Tax Filing/Payment: Income tax payment deadlines for corporate income returns with a due date of April 15, 2020 are extended until July 15, 2020. This payment relief applies to all income tax returns filed by C Corporations, and income tax returns filed by trusts or estates. The dues date for corporate estimated tax income payments for tax year 2020 due on April 15, 2020 has also been extended to July 15, 2020. Penalties and interest will begin to accrue on any remaining unpaid balances as of July 16, 2020. 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 here.
• Montana
  • Individual Income Tax Filing/Payment: Montana extended the payment and filing deadlines for 2019 for individual income taxpayers to July 15 in accordance with the new federal filing deadline. Underpayment of estimated tax for 2019 is still applicable, but no additional underpayment of estimated tax penalty will be assessed based on the postponement of the payment due date. The automatic extension due date for individuals, estates and trusts is still October 15, 2020. More information here.
  • Entity Income Tax Filing/Payment: no announcement yet.
• Nebraska
  • Individual Income Tax Filing/Payment: The State of Nebraska is providing the same income tax relief to state income taxpayers that the federal government provided to federal taxpayers.  The tax filing deadline will automatically be extended to July 15, 2020 for state income tax payments and estimated payments that were originally due on April 15, 2020. Taxpayers who need more time to file returns may file an extension request form on or before July 15, 2020, to have the filing date for the return extended to October 15, 2020 for individuals and estates and trusts. Taxpayers with federal extensions are automatically granted a Nebraska extension for the same period. More information here and here.
  • Entity Income Tax Filing/Payment: The State of Nebraska is providing the same income tax relief to state income taxpayers that the federal government provided to federal taxpayers. The tax filing deadline will automatically be extended to July 15, 2020 for state income tax payments and estimated payments that were originally due on April 15, 2020.  Taxpayers who need more time to file returns may file an extension request form on or before July 15, 2020, to have the filing date for the return extended to November 15, 2020 for corporations. Taxpayers with federal extensions are automatically granted a Nebraska extension for the same period. More information here and here.
  • Liquor Tax Filing/Payment: Nebraska is waiving penalties and interest on late liquor tax payments (see Neb. Rev. Stat §53-164.01) during the duration of the COVID-19 emergency. More information here.        
  • Personal Property Tax Filing/Payment: The Governor issued an Executive Order waiving interest on personal property tax returns that are filed after May 1, 2020, but before July 15, 2020.
  • Financial Institution Tax: While the filing and payment deadlines for the Financial Institution Tax Return (Form 1120NF) cannot be postponed, any penalties and interest related to payments due between April 1, 2020 and before July 15, 2020 will be automatically waived. More information here.
• New Hampshire
  • Individual Income Tax Filing/Payment: The New Hampshire Department of Revenue Administration (NDRA) will not assess any applicable interest or penalties against taxpayers who file their Interest & Dividends Tax (I&D) returns and pay any remaining balance due within the automatic 7-month extension, provided that by April 15, 2020 they have paid an amount no less than their total tax year 2018 tax liability. Taxpayers must file extensions in accordance with normal procedures. Additionally, I&D taxpayers who make their tax year 2020 estimated tax payments in at least the amount of their tax year 2018 total tax liability, or their 2019 total tax liability, will not incur any underpayment of estimated tax penalties if their 2020 liability ultimately exceeds the estimated payments made. NDRA will also provide additional relief from applicable interest and penalties for certain qualifying I&D taxpayers who are unable to pay to an amount due on April 15, 2020, provided that payment of any remaining unpaid balance is made by June 15, 2020. This relief is available for any I&D tax return, extension payment, or quarterly estimated tax payment, due on April 15, 2020. Taxpayers that qualify for this relief may still take advantage of the automatic 7-month extension of the time to file their tax return, as long as the extension payment is received by June 15, 2020 in an amount equal to either their tax year 2018 total tax liability or tax year 2019 total tax liability. The automatic 7-month extension of time to file the tax year 2019 return will be due no later than November 15, 2020. To qualify taxpayers must be I&D taxpayers whose tax year 2018 total tax liability was $10,000 or less. More information here.       
  • Entity Income Tax Filing/Payment: The NDRA will not assess any applicable interest or penalties against taxpayers who file their Business Tax (BT) and Interest & Dividends Tax (I&D) returns and pay any remaining balance due within the automatic 7-month extension, provided that by April 15, 2020 they have paid an amount no less than their total tax year 2018 tax liability. Taxpayers must file extensions in accordance with normal procedures. Additionally, BT and I&D taxpayers who make their tax year 2020 estimated tax payments in at least the amount of their tax year 2018 total tax liability, or their 2019 total tax liability, will not incur any underpayment of estimated tax penalties if their 2020 liability ultimately exceeds the estimated payments made. NDRA will also provide additional relief from applicable interest and penalties for certain qualifying BT and I&D taxpayers who are unable to pay an amount due on April 15, 2020, provided that payment of any remaining unpaid balance is made by June 15, 2020. This relief is available for any BT or I&D tax return, extension payment, or quarterly estimated tax payment, due on April 15, 2020. Taxpayers that qualify for this relief may still take advantage of the automatic 7-month extension of the time to file their tax return, as long as the extension payment is received by June 15, 2020 in an amount equal to either their tax year 2018 total tax liability or tax year 2019 total tax liability. The automatic 7-month extension of time to file the tax year 2019 return will be due no later than November 15, 2020. To qualify taxpayers must be either (i) BT taxpayers whose tax year 2018 total tax liability was $50,000 or less or (ii) I&D taxpayers whose tax year 2018 total tax liability was $10,000 or less. More information here.     
  • Municipal Property Tax Abatement: The Governor issued an Emergency Order authorizing municipalities to use their abatement authority to grant blanket abatements of the interest charged on all property taxes not paid after their assessment.      
• New Jersey
  • Individual Income Tax Filing/Payment: The Governor extended the due date to July 15, 2020, for certain taxpayers to file and make payments originally due on April 15, 2020. Individual Gross Income Tax calendar year filers now have until July 15th to file and pay these taxes, including 1st quarter estimated tax payments. Penalties and interest will not be imposed on the balance of tax due between the original due date and the extended due date, as long as the returns and/or payments are submitted by July 15, 2020. More information here.
  • Entity Income Tax Filing/Payment: The Governor extended the due date to July 15, 2020, for certain taxpayers to file and make payments originally due on April 15, 2020. Partnership and Corporation Business Tax calendar year filers now have until July 15th to file and pay these taxes, including 1st quarter estimated tax payments. Penalties and interest will not be imposed on the balance of tax due between the original due date and the extended due date, as long as the returns and/or payments are submitted by July 15, 2020. More information here.  
  • Unclaimed Property Reports: The Unclaimed Property Administration will be automatically extending the 2020 Life Insurance reporting deadline to June 30, 2020. There is no need for Holders to file an extension. More information here.
  • Extension of Time to File Administrative Protests and Tax Court Appeals: New Jersey Supreme Court Chief Justice, Stuart Rabner, issued several orders which extend the statutory 90-day timeframe within which individuals or businesses may file a N.J. Tax Court or N.J. County Boards of Taxation appeal, or an administrative protest with the N.J. Division of Taxation, until the later of May 1, 2020, or 30 days after a determination by the Governor that the State of Emergency has ended. More information here.
  • Insurance Premiums Tax Prepayment: The 50% prepayment of Insurance Premiums Tax that certain taxpayers must pay for 2020 is due no later than June 1, 2020. This due date has not been extended. As a result of circumstances arising from the COVID-19 Pandemic, Notices of Adjustment will not be issued to businesses confirming the amount of prepayment. Taxpayers must remit their prepayment amount as calculated from their 2019 Insurance Premiums Tax return DEXM, DEM, EXM or EM that had a due date of March 1, 2020. More information here.
• New Mexico
  • Individual Income Tax Filing/Payment: The deadline for filing and paying New Mexico personal income tax has been extended to July 15, 2020, for returns and payments originally due between April 15, 2020 and July 15, 2020. The extension applies to the quarterly personal income tax estimated payments required of some taxpayers on April 15, which includes many self-employed New Mexicans, as well as to trusts, estates, and fiduciaries. Penalties and interest will not be charged to taxpayers taking advantage of the 90-day extension. More information here and here.   
  • Entity Income Tax Filing/Payment: The deadline for filing and paying New Mexico corporate income tax has been extended to July 15, 2020, for returns and payments originally due between April 15, 2020 and July 15, 2020. Penalties and interest will not be charged to taxpayers taking advantage of the 90-day extension. More information here and here.  
  • Withholding Tax Filing/Payment: The deadline for filing and paying withholding tax has been extended to July 25, 2020, for returns and payments originally due between March 25, 2020 and July 25, 2020. No penalties will be assessed on businesses that take advantage of the withholding extension. However, under New Mexico law, interest will accrue from the original due date. More information here and here.  
  • Suspension of Certain Compliance Efforts: The New Mexico Department of Revenue is suspending some of its compliance efforts to assist taxpayers during the COVID-19 crisis. Among the steps being taken are: (i) the most severe collection activities, including new liens, seizures and injunctions, will cease for 90 days; (ii) a program that automatically garnishes state tax refunds for payment of federal tax debts is suspended; (iii) potentially noncompliant taxpayers will be offered managed audits, a voluntary program that can result in a waiver of penalty and interest for 180 days; (iv) taxpayers on payment plans will be offered deadline extensions of up to 60 days; (v) taxpayers undergoing audits will be offered the opportunity to request a 60-day suspension or a waiver giving them more time to produce records. More information here.    
• New York
  • Individual Income Tax Filing/Payment: New York has extended the due date for personal income tax returns from April 15, 2020 to July 15, 2020. Taxpayers may defer all related tax payments due on April 15, 2020 to July 15, 2020, without penalties or interest, regardless of the amount owed. This also applies to installments of estimated taxes for the 2020 tax year originally due on April 15, 2020. Taxpayers are not required to file any additional forms to request or apply for this relief. If taxpayers are unable to file their 2019 return by July 15, 2020, they can request an automatic extension. Their return will be due on October 15, 2020, if the extension request is filed by July 15, 2020, and they properly estimate and pay their 2019 tax liability. More information here.
  • Entity Income Tax Filing/Payment: New York has extended the due date for corporation tax returns originally due on April 15, 2020 to July 15, 2020. Taxpayers may defer all related tax payments due on April 15, 2020 to July 15, 2020, without penalties or interest, regardless of the amount owed. This also applies to installments of estimated taxes for the 2020 tax year originally due on April 15, 2020. Taxpayers are not required to file any additional forms to request or apply for this relief. If taxpayers are unable to file their 2019 return by July 15, 2020, they can request an automatic extension to file the return. Their return will be due on October 15, 2020, if the extension request is filed by July 15, 2020, and they properly estimate and pay their 2019 tax liability. More information here.  
  • Sales/Use Taxes Filing/Payment: Sales tax payments and returns were due March 20, 2020; however, penalty and interest may be waived for quarterly and annual filers who were unable to file or pay on time due to the COVID-19 crisis. Returns must be filed and the amount due must be paid within 60 days of the due date for the relief to apply. Sales tax vendors who are required to file returns on a monthly basis and participants in the Promptax program for sales and use tax or prepaid sales tax on fuel are not eligible for this relief. More information here. Taxpayers seeking interest and penalty abatements may request relief by visiting the Department’s website at www.tax.ny.gov.
  • Annual report for Electric Generation Facilities: The Annual Report for Electric Generation Facilities was originally due April 30, 2020. However, the deadline has been extended to June 30. More information here.
• New York City
  • Individual Income Tax Filing/Payment: New York City Personal Income Tax is administered and collected by the New York State Department of Taxation and Finance (NYSDTF). The due date extensions for New York State thereby extended the due date for New York City Personal Income Tax. More information here. Most employees who work but do not live in New York City must file Form NYC-1127 to calculate the City Waiver liability, which is the amount due as if the filer was a resident of New York City. New York City announced that the deadline for filing Form NYC-1127 has been extended to July 30, 2020.
  • Entity Income Tax Filing/Payment: Taxpayers may request a waiver of penalties for taxes administered by the New York City Department of Finance (DOF) for tax returns and payments of any business taxes (including the Business Corporation Tax) due between March 16, 2020 and April 25, 2020 that are filed or paid late, but interest will continue to be due on late payments. More information here.       
  • Business and Excise Taxes Filing/Payment: Taxpayers may request a waiver of penalties for taxes administered by the DOF for tax returns and payments of any business and excise taxes due between March 16, 2020 and April 25, 2020 that are filed or paid late, but interest will continue to be due on late payments. More information here.
  • Real Property Transfer Tax Filing/Payment: Taxpayers may request a waiver of penalties for late filing and payment of real property transfer taxes due between March 15, 2020 and April 25, 2020, but interest will continue to be due on late payments. More information here.   
  • Property Tax Filing/Payment: Property owners who qualify for the Property Tax and Interest Deferral (PT AID) program can defer their property tax payments, or pay only a small percentage of their income, to ensure they stay in their home. The PT AID program defers property tax payments for a given length of time depending on each applicant’s situation. The amount each property owner can defer paying is limited to a maximum of 25% of the owner equity of a one-, two-, or three-family home, or up to 50% of the equity of a condominium unit. The program is open to one-to three-family home and condominium owners who have fallen behind on their property tax payments. More information here. The Mayor also announced that the DOF will postpone the annual tax lien sale until late summer, as the City continues to cope with the COVID-19 outbreak.
• North Carolina
  • Individual Income Tax Filing/Payment: North Carolina extended the deadlines for filing and payment of individual and trust and estate income taxes from April 15, 2020 to July 15, 2020.  No penalties will be charged for returns filed and payments made by July 15, 2020, but interest will still be charged. State legislative leaders issued a joint statement supporting the deferral of interest on delayed income tax payments, but said a measure to do so would have to be approved by lawmakers and the governor. Extensions to file returns after July 15, 2020 may be filed by July 15, 2020. More information here.   
  • Entity Income Tax Filing/Payment: North Carolina extended the deadlines for filing and payment of corporate and partnership franchise and income taxes from April 15, 2020 to July 15, 2020.  No penalties will be charged for returns filed and payments made by July 15, 2020, but interest will still be charged. State legislative leaders issued a joint statement Tuesday supporting the deferral of interest on delayed income tax payments, but said a measure to do so would have to be approved by lawmakers and the governor. Extensions to file returns after July 15, 2020 may be filed by July 15, 2020. More information here.  
  • Unclaimed Property Holder Reports: The North Carolina Department of State Treasurer has extended the deadline for life insurance companies to file unclaimed property holder report until June 1, 2020. No Extension Request Form is required for this extension. More information here.
  • Other Taxes: North Carolina will waive penalties for failing to obtain a license, to file a return, or to pay taxes for licenses, returns and payments due between March 15, 2020 and July 15, 2020, if the license is obtained, the return or extension application is filed, or the tax is paid by July 15, 2020. Interest will still be due on late payments. Waivers of penalties are not automatic, but must be requested on Form NC-5500.  The relief applies to withholding tax, sales and use tax, and scrap tire disposal tax, among others. More information here and here.   
• North Dakota
  • Individual Income Tax Filing/Payment: The North Dakota Tax Commissioner announced that individuals who are unable to file an income tax return or pay the tax by the April 15, 2020 deadline can file and make payment by July 15, 2020 without penalty and interest. More information here. The Commissioner announced that it will provide automatic relief from penalties and interest for any income tax return that is due prior to July 15. This includes a second quarter estimated payment that is due June 15.
  • Entity Income Tax Filing/Payment: The North Dakota Tax Commissioner announced that entities that are unable to file an income tax return or pay the tax by the April 15, 2020 deadline, can file and make payment through July 15, 2020, without penalty and interest. More information here.  The Commissioner announced that it will provide automatic relief from penalties and interest for any income tax return that is due prior to July 15. This includes a second quarter estimated payment that is due June 15.
  • Charitable Gaming Tax Filing/Payment: North Dakota announced that it is extending the deadline for filing the charitable gaming tax quarterly returns until June 30, 2020. More information here.     
• Ohio
  • Individual Income Tax Filing/Payment: Ohio announced that it will be following the federal government and IRS in extending the deadline to file and pay state income tax to July 15, 2020.  Ohio will waive penalties and interest on payments made by the extended deadline. The filing extension, and waiver of penalties and interest, will be available to those paying Ohio individual income tax, school district income tax, pass-through entity tax, and those taxpayers that have opted in to have the commissioner state 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 also been granted additional time to file and pay without penalty or interest. The first and second quarterly payments, normally scheduled for April 15 and June 15 for most taxpayers, have both been extended to July 15. More information here.
  • Entity Income Tax Filing/Payment: not applicable.
• Oklahoma
  • Individual Income Tax Filing/Payment:  Oklahoma extended the deadlines for filing and payment of individual income taxes from April 15, 2020 to July 15, 2020. The extension applies to income tax due from Tax Year 2019 and the first quarter estimated tax payment for Tax Year 2020. More information here.   
  • Entity Income Tax Filing/Payment:  Oklahoma extended the deadlines for filing and payment of corporate income taxes from April 15, 2020 to July 15, 2020. The extension applies to income tax due from Tax Year 2019 and the first quarter estimated tax payment for Tax Year 2020. More information here.  
• Oregon
  • Individual Income Tax Filing/Payment: Oregon extended the deadlines for filing and payment of personal income tax, transit self-employment tax, and fiduciary taxpayers, from April 15, 2020 to July 15, 2020. Interest and penalties will begin to accrue on July 16, 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. More information here.   
  • Entity Income Tax Filing/Payment: Oregon extended the deadlines for filing and payment of corporate excise/income taxpayers, from May 15, 2020 to July 15, 2020. Interest and penalties will begin to accrue on July 16, 2020. Filing and payment deadlines for fiscal year taxpayers are not extended at this time. More information here.  
  • Corporate Activity Tax Filing/Payment: For quarterly payment of the Oregon Corporate Activity Tax due on April 30, 2020, the Oregon Department of Revenue (ODOR) will not assess underpayment penalties on taxpayers making a good faith effort to estimate the amount due. More information here.
  • Collections Relief: If taxpayers are unable to comply with the terms of their existing payment agreement between now and June 30, 2020, they can request a modification to the payment plan. Taxpayers should call the ODOR at least five business days before their payment due date. By law, interest will continue to accrue on any unpaid balance. Taxpayers may also request a temporary wage garnishment hold if they contact the Department prior to June 30, 2020. There are limited situations where the temporary hold will not be granted, such as if another garnishment is pending to attach to the taxpayer’s wages. More information here.
• Pennsylvania
  • Individual Income Tax Filing/Payment: The Pennsylvania Department of Revenue (PDOR) extended the deadlines for filing individual income taxes from April 15, 2020 to July 15, 2020, and will waive interest and penalties on payment of 2019 personal income tax and 2020 first and second quarter estimated income taxes paid by July 15, 2020. The extension also applies to Trust/Estates, Partnerships, and S Corporations. More information here and here.
  • Entity Income Tax Filing/Payment: The PDOR announced that it is extending the due date for corporations with tax returns due in May to August 14, 2020. The corporate estimated tax payment due on June 15, 2020, is not extended. More information here. The new due date for corporate filers who take an extension to file their returns is now February 16, 2021. This additional six-month extension applies to filing the tax return, not to making a payment. More information here.
  • Accelerated Sales Tax Prepayments: Businesses that collect Pennsylvania sales tax are not required to make Accelerated Sales Tax (AST) prepayments in April, May or June. Businesses that normally have a monthly prepayment requirement will not be charged penalties for missing the prepayment deadline during this three-month period. Businesses must simply remit the sales tax that they collected during the prior month. The due dates to remit sales tax will be April 20, May 20 and June 22, which follows the standard due dates for monthly filers who have no prepayment requirement. More information here.
  • Information of Tax Appeals:  There will be additional time in certain cases for taxpayers who wish to appeal a tax assessment issued by the PDOR or file a petition for a tax refund with the PDOR Board of Appeals. A petition will be accepted as timely filed if it is filed by the later of the following dates: (i) 30 days after the reopening of the Board of Appeals offices; or (ii) the original appeal deadline. More information here.
  • Unclaimed Property Reports: The Pennsylvania Treasurer announced that unclaimed property holders in Pennsylvania will not incur any penalties, fines, or assessments of interest for late filed reports and property received by the Department on or before June 15, 2020.
  • Property Tax Filing/Payment: Pennsylvania enacted Senate Bill 841 which allows taxing districts to collect property tax at the taxing district’s prescribed discount rate, if any, no later than August 31, 2020 and to waive any fee or penalty otherwise associated with the late payment of property taxes if paid in full by December 31, 2020.
• Rhode Island
  • Individual Income Tax Filing/Payment: The due date for resident and nonresident personal income tax returns—and any associated payments—for the 2019 tax year, which would normally be due on April 15, 2020, are now due on July 15, 2020. The 3-month postponement is automatic, and mirrors the deferral for federal personal income tax returns. The new deadline also applies to: (i) personal income tax extensions related to the 2019 tax year normally due on April 15, 2020; (ii) fiduciary income tax returns and payments filed by estates and trusts related to the 2019 tax year that would normally be due on April 15, 2020; and (iii) first-quarter estimated payments of income tax for the 2020 tax year by individuals, estates, and trusts, that would normally be due April 15, 2020. More information here and here.    
  • Entity Income Tax Filing/Payment: The due date for certain business entity returns – and any associated payments – for the 2019 tax year, which would normally be due on April 15, 2020, are now due on July 15, 2020. The 3-month postponement is automatic. The new deadline applies to various entities and filings, including C corporations, public service corporations, bank excise tax filings, first-quarter business estimates, and single-member LLCs. See a full list of the entities and filings affected here and here.        
• South Carolina
  • Individual Income Tax Filing/Payment: South Carolina extended the individual income tax deadline to July 15th, to conform to the extended federal income tax deadline. This applies to all taxpayers that have an income tax filing or payment deadline (originally or pursuant to a valid extension) between April 1, 2020 and July 15, 2020. Individuals (including individuals working or living outside the United States), partnerships, and trusts and estates qualify. The South Carolina tax returns and payments on the following returns qualify for this relief: SC 1040, SC 1065, and SC 1041. Interest or penalties related to this tax relief will be waived. The July 15, 2020 deadline also applies to estimated tax payments due June 15, 2020. A taxpayer that has a quarterly estimated tax payment due on or after April 1, 2020, and before July 15, 2020, may make the payment by July 15, 2020, without penalty. More information here and here.
  • Entity Income Tax Filing/Payment: South Carolina extended the income tax deadline to July 15th, to conform to the extended federal income tax. This applies to all taxpayers that have an income tax, franchise tax, or corporate license fee filing or payment deadline (originally or pursuant to a valid extension) between April 1, 2020 and July 15, 2020. Corporations, banks, savings and loans, utilities, and tax-exempt organizations qualify. The South Carolina tax returns and payments on the following returns qualify for this relief: SC 1120, SC 1120U, SC 1120S, SC 1101B, SC 1104, and SC 990-T. The taxpayer may be a calendar year or fiscal year taxpayer. Interest or penalties related to this tax relief will be waived. The July 15, 2020 deadline also applies to estimated tax payments due June 15, 2020. A taxpayer that has a quarterly estimated tax payment due on or after April 1, 2020, and before July 15, 2020, may make the payment by July 15, 2020, without penalty. More information here and here.        
  • Sales/Use Taxes Filing/Payment: The filing and payment deadlines for sales and use tax that were due between April 1, 2020 and June 1, 2020 have been extended to June 1, 2020. More information here.   
  • Other Taxes:  The filing and payment deadlines for all other taxes that were due between April 1, 2020 and June 1, 2020 – including admissions taxes, beer and liquor taxes, cigarette and tobacco taxes, and motor fuel taxes – have been extended to June 1, 2020.  More information here.       
• Tennessee
  • Individual Income Tax Filing/Payment: The Tennessee Department of Revenue (TDOR) has extended the due date for filing and paying the individual income tax from April 15, 2020, to July 15, 2020. Interest and late filing penalties will not be applied to returns filed and payments made on or before the extended due date. The October 15, 2020, six-month extension date for the calendar year 2019 return remains unchanged. More information here. 
  • Entity Income Tax Filing/Payment: TDOR has extended the due date for filing and paying franchise and excise tax from April 15, 2020, to July 15, 2020. Taxpayers will have until July 15, 2020, to file returns and make any payments (including quarterly estimated payments) originally due on April 15, 2020. Interest and late filing penalties will not be applied to returns filed and payments made on or before the extended due date. The October 15, 2020, six-month extension date for the calendar year 2019 return remains unchanged. More information here.    
  • Business Tax Filing/Payment: The filing deadline for Business Tax returns originally due April 15, 2020, has been extended to June 15, 2020. Taxpayers will have until June 15, 2020 to file returns and make 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. More information here.
  • Privilege Tax Filing/Payment: TDOR has extended the due date for filing and paying the professional privilege tax from June 1, 2020, to July 1, 2020.  Interest and late filing penalties will not be applied to returns filed and payments made on or before this extended due date. More information here.  
• Texas
  • Franchise Tax Filing/Payment: The Texas Comptroller of Public Accounts (Comptroller) extended the due date to file and pay the 2020 Texas franchise tax reports to July 15, 2020 for all franchise taxpayers. The extension is automatic, and franchise taxpayers do not need to file any additional forms. The Comptroller’s office will grant an extension of time to file a franchise tax report upon receipt of a request submitted or postmarked on or before the due date of the original report. Generally, for an extension to be valid, 100 percent of the tax paid in the prior year, or 90 percent of the tax that will be due with the current year’s report, must be paid on or before the original due date of the report. More information here.
  • Sales Tax Filing/Payment: The Comptroller requested that businesses struggling to pay the sales taxes collected from their customers prior to April 1, 2020, file the sales tax returns that were due on April 20, 2020, make a good faith partial payment, and contact the Enforcement Hotline at 800-252-8880 to learn about options for remaining in compliance and avoiding interest and late fees on taxes due. The Comptroller had previously announced that it would offer assistance to businesses that are struggling to pay the full amount of sales taxes they collected. The agency is offering assistance in the form of short-term payment agreements and, in most instances, waivers of penalties and interest. More information here and here.   
  • Motor Vehicle Tax Filing/Payment: In view of the COVID-19 crisis, the Texas Department of Motor Vehicles recently granted a temporary extension for the registration and titling of purchased vehicles. This will allow auto dealers and individuals more time before they have to appear in person at a county tax assessor-collector office (CTAC) to make these arrangements,. To preserve this accommodation, the Comptroller is providing an extension of up to 90 days past the original due date to pay the motor vehicle tax due on these purchases. This extension does not apply to seller-financed motor vehicle sales. In these cases, the tax is reported and paid directly to the Comptroller instead of a CTAC upon registration. More information here. 
  • Property Tax Rendition: Business owners may submit a written request to the chief appraiser for an extension of the property tax deadline to May 15. More information here.
  • Insurance Premium Tax Filing/Payment: The annual independently procured insurance tax report for 2019 is still due May 15, 2020. However, the Comptroller will grant, upon request, a 60-day extension to July 15 to file and pay this tax. Taxpayers who have been granted the 60-day extension and need more time to file and pay this tax can apply for an additional 30-day extension on or before July 15. More information here.    
• Utah
  • Individual Income Tax Filing/Payment: The Utah State Tax Commission (Commission) released guidance confirming that individuals will have until July 15, 2020 to file and pay their 2019 income taxes. Interest can be waived, as follows, if it accrued as a result of the COVID-19 pandemic: (i) from April 15 to July 15 for returns and payments due April 15; and (ii) for returns due after April 15 but on or before July 15. More information here.  
  • Entity Income Tax Filing/Payment: The Commission released guidance detailing the state income tax extensions due to the COVID-19 outbreak, waiving interest and penalties for late filed 2019 tax returns and payments of corporations and pass-through entities such as LLCs. To receive this adjustment, these returns and payments must be submitted no later than July 15, 2020. Interest can be waived, as follows, if it accrued as a result of the COVID-19 pandemic: (i) from April 15 to July 15 for returns and payments due April 15; and (ii) for returns due after April 15 but on or before July 15. More information here.   
  • Sales/Use Taxes Filing/Payment: The Commission has been approached by a number of merchants who collect sales tax, with concerns about the ability to file returns and remit the sales tax on time due to the impacts of COVID-19. In this regard, the Commission has been asked by legislative leadership, with concurrence of the Governor’s office, to defer any action on addressing COVID-19 impacts on sales tax until after the legislature can meet in special session. More information here and here. 
• Vermont
  • Individual Income Tax Filing/Payment: The income tax filing and payment deadlines for the personal income tax and fiduciary income tax have been extended from April 15, 2020, to July 15, 2020. Estimated payments that were due for these taxes on April 15, 2020 are also extended to July 15, 2020. Taxpayers can file and pay these taxes on or before July 15, 2020 without any penalty or interest. More information here.  
  • Entity Income Tax Filing/Payment: The tax filing and payment deadlines for the corporate income tax has been extended from April 15, 2020, to July 15, 2020. Estimated payments that were due for these taxes on April 15, 2020 are also extended to July 15, 2020. Taxpayers can file and pay these taxes on or before July 15, 2020 without any penalty or interest. More information here.  
  • Sales/Use and Other Taxes Filing/Payment: Vermont businesses who owe Meals and Rooms Tax or Sales and Use Tax and cannot meet the March 25 and April 25 filing deadlines due to the COVID-19 crisis will not be charged any penalties or interest on these taxes for late submissions. More information here.
  • Vermont Homestead Declaration and Property Tax Credit Claims: Income tax filing due dates for Vermont Homestead Declaration and Property Tax Credit Claims have been extended from April 15, 2020 to July 15, 2020. More information here. 
• Virginia
  • Individual Income Tax Filing/Payment: Any income tax payments due during the time period of April 1, 2020, to June 1, 2020, will now be due on June 1, 2020. All income tax filing deadlines remain the same, including the May 1, 2020 individual income tax filing due date. Late payment penalties will not be charged if payments are made by June 1, 2020.  Interest would generally continue to accrue. However, certain income tax payments originally due during the period from April 1, 2020 to June 1, 2020 may now be submitted without the accrual of interest, if full payment is made by June 1, 2020. The waiver of interest applies to any required payment for the 2019 individual or fiduciary income tax returns, as well as any such payment required to be made with respect to an election to file on extension. In addition, the waiver applies to any individual or fiduciary estimated income tax payments that are required to be paid during the period from April 1, 2020 to June 1, 2020. The waiver also applies to payments associated with composite returns. However, this interest relief does not apply to pass-through entities paying nonresident withholding tax or employer withholding tax. More information here and here. 
  • Entity Income Tax Filing/Payment: Any income tax payments due during the time period of April 1, 2020, to June 1, 2020, will now be due on June 1, 2020. All income tax filing deadlines remain the same. Late payment penalties will not be charged if payments are made by June 1, 2020. Interest would generally continue to accrue. However, certain income tax payments originally due during the period from April 1, 2020 to June 1, 2020 may now be submitted without the accrual of interest, if full payment is made by June 1, 2020. The waiver of interest applies to any required payment for the 2019 individual, corporate, or fiduciary income tax return, as well as any such payment required to be made with respect to an election to fil on extension. In addition, the waiver applies to any corporate estimated income tax payments that are required to be paid during the period from April 1, 2020 to June 1, 2020. The waiver also applies to payments associated with composite returns. However, this interest relief does not apply to pass-through entities paying nonresident withholding tax or employer withholding tax. More information here and here.
  • Sales/Use Taxes Tax Filing/Payment: The Virginia Department of Taxation will consider requests from businesses for a 30 day deferral to pay state sales tax due on March 20, 2020. Once granted, penalties and interest will be waived if payments are made by April 20, 2020. More information here and here.   
  • Annual Fees for License and Permit to Sell Alcohol: The Governor authorized the Virginia Alcoholic Beverage Control Authority (ABC) to defer annual fees for licenses and permits that would be up for renewal through June. Virginia ABC will defer the collection of license renewal fees for 90 days from original expiration date for establishments with licenses expiring in March, April, May, and June. Any penalties that would normally be associated with the late payment of such fees will be waived. More information here.
• Washington
  • Individual Income Tax Filing/Payment: not applicable.
  • Entity Income Tax Filing/Payment: not applicable.
  • Other Business Taxes: The Washington Department of Revenue (WDOR) is taking the following measures to provide relief to COVID-19 impacted businesses during the state of emergency. These actions address a broad range of taxes and programs: business and occupation tax, real estate excise tax assessments, leasehold excise tax, forest tax, and tax deferrals for biotechnology and medical device manufacturing. Monthly filers should request an extension for paying tax returns (even if the request is after the due date) by sending a secure email through their My DOR account or by calling WDOR’s customer service. If monthly filers miss the deadline for requesting an extension, they should request a penalty waiver when filing their return along with an explanation of how COVID-19 Pandemic caused the delay. For quarterly filers, the Quarter 1, 2020 return is now due June 30, 2020. For annual filers, the annual 2019 return is now due June 15, 2020. The WDOR currently has the authority to waive interest through May 4, 2020. Taxpayers should periodically check the WDOR’s website to see if this date gets extended. More information here.
• West Virginia
  • Individual Income Tax Filing/Payment: The deadline to file and pay 2019 annual income tax returns has been extended from April 15, 2020, to July 15, 2020. This relief applies to all individual income tax returns and income tax returns filed by trusts or estates with a statutory due date of April 5, 2020. The West Virginia Sate Tax Department (WVTD) will automatically provide this relief, so filers do not need to take additional steps to qualify for the extension of time. 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. Individuals and trusts and estates that request an extension of time to file to October 15, 2020, must still pay any liability by July 15, 2020 to avoid accrual of interest and penalties. Calculation of the underpayment of estimated tax penalty, and associated interest, will be calculated on the estimated payments due during the period April 15, 2020 to July 15, 2020 using the date of July 15, 2020. This relief also extends to estimated tax payments for tax year 2020 that are due between April 15, 2020 and June 15, 2020 for individuals and trusts or estates. They too will be due July 15, 2020. More information here.
  • Entity Income Tax Filing/Payment: The deadline to file and pay 2019 annual income tax returns has been extended from April 15, 2020, to July 15, 2020. This relief applies to corporations. The WVTD will automatically provide this relief, so filers do not need to take additional steps to qualify for the extension of time. 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. Corporations that request an extension of time to file to October 15, 2020, must still pay any liability by July 15, 2020 to avoid accrual of interest and penalties. Calculation of the underpayment of estimated tax penalty, and associated interest, will be calculated on the estimated payments due during the period April 15, 2020 to July 15, 2020 using the date of July 15, 2020. This relief also extends to estimated tax payments for tax year 2020 that are due between April 15, 2020 and June 15, 2020 for corporations and pass-through entities. They too will be due July 15, 2020. More information here.  
  • Property Tax Filing/Payment: The due date for second-half 2019 ad valorem property tax that would normally become delinquent on April 1, 2020, will now be delinquent on May 2, 2020. More information here.
• Wisconsin
  • Individual Income Tax Filing/Payment: Wisconsin income tax payment and return due dates are automatically extended to July 15, 2020. Wisconsin law will automatically extend time and waive interest and penalties for taxpayers due to a presidentially declared disaster. Tax filers do not have to file any extension forms to be eligible for this new due date. There is no limit on the amount of payment to be postponed, and there are no income exclusions. This applies to individuals, trusts, estates, and partnerships. This relief also applies to estimated income tax payments and returns due April 15, 2020. There will be no interest or penalties for the period of April 15, 2020 to July 15, 2020. Interest, penalties, and underpayment interest for failure to make quarterly estimated tax payments with respect to such postponed income tax filings and payments will begin to accrue on July 16, 2020. More information here and here.  
  • Entity Income Tax Filing/Payment: Wisconsin income tax payment and return due dates are automatically extended to July 15, 2020. Wisconsin law will automatically extend time and waive interest and penalties for taxpayers. Tax filers do not have to file any extension forms to be eligible for this new due date. There is no limit on the amount of payment to be postponed, and there are no income exclusions. This applies to partnerships, associations, companies or corporations. This relief also extends to estimated income tax payments and returns due April 15, 2020. There will be no interest or penalty for the period of April 15, 2020 to July 15, 2020. Interest, penalties, and underpayment interest for failure to make quarterly estimated tax payments with respect to such postponed federal income tax filings and payments will begin to accrue on July 16, 2020. More information here and here.  
  • Sales/Use Taxes Tax Filing/Payment: Small businesses can request an extension to file sales and use tax returns due March 31, 2020 until April 30, 2020 and due April 30, 2020 until June 1, 2020. The Department of Revenue will not assess late filing fees or penalties if sales/use tax returns are filed by April 30 or June 1. By law, payments are due March 31 and April 30; 12% interest will accrue beginning on the due date, unless the legislature changes the law to allow the DOR to waive interest. Requests may be sent to DORRegistration@wisconsin.gov.
  • Property Tax Filing/Payment: Wisconsin enacted A.B. 1038 which extends to Oct. 1 the timeliness of property tax payments made under protest due to COVID-19. The law includes a measure that the requirement to pay a tax timely does not apply to taxes due and payable in a current year if paid by Oct. 1, or by any installment date for which taxes are due after Oct. 1.
  • Other Taxes Filing/Payment: Extensions may be granted to any person whose ability to file and pay is affected by the COVID-19 pandemic and who is requesting relief for the following taxes and periods. Returns and payments for the following taxes that are due from March 12 through May 11 may be extended to May 11: (i) employer withholding tax; (ii) state and county sales and use taxes; (iii) excise taxes (alcohol, cigarette, tobacco and vapor products, motor fuel). Returns and payments for the following taxes that are due from March 12 through June 10 may be extended to June 10: (i) Local Exposition District Sales Taxes (Lodging, Rental Car, and Food and Beverage); (ii) Premier Resort Area Sales Taxes; (iii) Limousine Fee; (iv) Rental Vehicle Fees; (v) Dry Cleaning License and Products Fee; and (vi) Police and Fire Protection Fee. Interest begins to accrue after the May 11 or June 10 extension date, depending on the tax type indicated above. Anyone previously granted an extension to file a return, must request an extension to file and pay, and to have interest and penalties waived at https://TAP.revenue.wi.gov/COVID/.

 

We will provide further updates to this page as states taxing authorities issue additional guidance.