State COVID-19 Extensions

March 25, 2020

Due to the COVID-19 crisis, the IRS and a number of states have issued new filing and payment dates. We’ve put together this infographic to help you quickly find the answers you need. Data sources are state departments of revenue or governors’ websites. This content is complete and accurate to the best of our knowledge; however, given the evolving situation, we strongly recommend you also check with states for the latest guidance.

Note that many states, including New York, have stated they will piggyback any federal extensions to file, yet they have not released guidance regarding the recent extension of time to file and pay that was granted by the IRS. It is unknown how such states will react to this IRS extension.

The below summary does not include extensions for industry specific taxes, such as motor fuels excise taxes and registration fees. It also excludes states that have made only verbal representations that they will piggyback the IRS extensions. As written guidance is released, it will be included accordingly.

Click on a state to learn more.

Alabama

No current extension of time to file / pay. Small retail businesses whose monthly retail sales during the previous calendar year averaged $62,500 or less may file their monthly sales tax returns for February, March, and April 2020 without paying the sales tax due. Penalties will be waived through 6/1/2020.

UPDATE: AL has extended the due date until 7/15/2020 for the following taxes: Individual income tax, corporate income tax, business privilege tax. Both interest and penalties will be waived during this time. The extension applies to estimated payments due on 4/15 as well.

- TOP -


Arkansas

No current extension of time to file/pay. Small retail businesses whose monthly retail sales during the previous calendar year averaged $62,500 or less may file their monthly sales tax returns for February, March, and April 2020 without paying the sales tax due. Penalties will be waived through 6/1/2020.

UPDATE: AL has extended the due date until 7/15/2020 for the following taxes: Individual income tax, corporate income tax, business privilege tax. Both interest and penalties will be waived during this time. The extension applies to estimated payments due on 4/15 as well.

- TOP -


Arizona

AZ has extended the deadline for filing and paying state income taxes from 4/15 to 7/15. This includes individual, corporate, and fiduciary returns. Penalties and interest will both be waived.

- TOP -


California

Filing and payment deadlines extended to 6/15/2020 for the following entities/taxes: partnerships and LLCs taxed as partnerships whose returns were due 3/15; individual filers whose returns were due 4/15; quarterly estimated tax payments due 4/15.

UPDATE: California is postponing filing and payment deadlines until 7/15/2020 for all individuals and business entities for 2019 returns; 2019 payments, 2020 Q1 and Q2 est payments, 2020 LLC taxes and fees, 2020 non-wage withholding payments.

FAQs re: COVID-19 relief

Summary of COVID-19 Extensions to File and Pay Due Dates

CA Employment Development Dept (EDD) will allow employers to request a 60-day extension to file and pay payroll taxes without penalty or interest. A written request must be made within 60 days of original due date.

- TOP -


Colorado

CO has extended the deadline for paying income taxes for all taxpayers until 7/15. Interest will also be waived during this time period. Regarding filing returns, all income tax returns otherwise due 4/15 are granted an automatic six month extension to file and due on or before 10/15/2020. The due date for estimated payments is also extended to 7/15.

- TOP -


Connecticut

Filing deadlines for Pass Through Entity Tax Return (CT-1065 / CT-1120SI) extended to 4/15/2020 and payment deadline extended to 6/15/2020. For CT Unrelated Business Income Tax Return (CT-990T) and CT Corporate Business Tax Return (CT-1120 and CT-1120CU ) the filing and payment deadlines were extended to 6/15/2020.

UPDATE: The filing and payments deadlines for personal income tax have now been extended to 7/15/2020. This extension also applies to the Q1 and Q2 estimated payments.

- TOP -


District of Columbia

DC extended the deadline for taxpayers to file and pay their individual and fiduciary income tax returns, partnership returns and franchise tax returns until 7/15/2020. Further, interest and late payment penalties will be waived for sales and use taxes (except for hotels) for periods ending 2/29 and 3/31, as long as payment is made by 7/20/2020. The deadlines for estimated payments are unchanged.

Sales Tax

Est PYTS

- TOP -


Delaware

DE has extended the filing and payment due dates until 7/15/2020 for corporate, individual, and fiduciary income tax returns. This includes Q1 estimated payments for individuals. Both penalties and interest will be waived.

- TOP -


Georgia

The GA governor extended the tax filing deadline to 7/15/2020 in accordance with the federal extension. There is no other guidance regarding which taxes and/or payments this applies to, and more guidance should be forthcoming in the next few days.

Georgia Department of Revenue

- TOP -


Hawaii

HI was extended the due date for income tax filings and payments otherwise due between April 19 and June 21 until July 20, 2020. This extension applies to individuals and corporations. This extension does not apply to estimated payments. Both penalties and interest will be waived during this extended period.

- TOP -


Idaho

ID has extended the tax filing and payment due dates to 6/15/2020. The extension applies to individuals as well as corporations and other businesses. Both penalties and interest are waived.

- TOP -


Illinois

Estates with returns and payments due between 3/16/20 and 4/15/20 will receive a 30-day extension for filing and payment. Interest will still be imposed.

UPDATE: The income tax filing and payment deadlines have been extended from 4/15 to 7/15/2020. This relief applies to all individual, trust, and corporate returns. Penalties and interest will be waived during this time. This relief does not apply to estimated payments.

- TOP -


Indiana

Indiana extended the filing and payment deadlines to align with the IRS. Individual returns and payments, including estimated payments originally due 4/15, are now due 7/15/2020. Corporate returns and payments including estimated payments due 4/15 are also now due 7/15/2020. Those originally due 5/15 are now due 8/17/2020. Other returns and payments are unchanged.

- TOP -


Iowa

Iowa has extended the due dates for most income and franchise taxes due on or after 3/19 and before 7/31. The new due date is 7/31/2020. This includes individual income taxes, composite returns, corporate returns, partnership returns and S corp returns. The extension applies to tax payments other than estimated payments.

- TOP -


Kansas

KS has extended the filing and payment due date for individual, corporate and fiduciary income taxes. The new deadlines for these taxes are 7/15/2020. Both penalty and interest will be waived during the period.

- TOP -


Kentucky

KY is extending the filing due dates until July 7/15/20. This extension applies to filings and payments. Penalties will be waived but interest will still be imposed.

UPDATE: The governor signed new legislation requiring the DOR to adhere to the federal extension guidelines, including the waiving of interest and penalties through the 7/15/2020 extended due date. This legislation applies to individual income, corproate income, sales and use, property, trust, and inheritance taxes.

- TOP -


Louisiana

LA has extended the filing and payment due dates for returns otherwise due 4/15 - 5/15 until 7/15/2020. This extension applies to partnership, individual, fiduciary, and corporate returns. Both penalties and interest will be waived during this time.

UPDATE: The Q1 and Q2 est payments have not been extended. However, penalties will be waived if the each of the estimates is at least 90% of the prior year estimates.

- TOP -


Maine

Maine has extended the filing and payment deadlines to 7/15/2020. This extension includes individual, estate and trust, and corporate income and franchise tax returns. Q1 est payments are also extended.

- TOP -


Maryland

Filing and payment deadlines extended to 6/1/2020 for the following business taxes: sales and use, withholding, admissions and amusement, alcohol, tobacco, and motor fuel excise taxes, tire recycling fee and bay restoration fee. If IRS extends corporate and individual deadlines Maryland will piggyback the IRS.

UPDATE: Maryland will adhere to the federal 90-day extension for individual and corporate tax payments. Payments otherwise due 4/15/2020 will bedue 7/15/2020. No interest or penalties will be imposed. March quarterly payments also extended until 7/15/2020.

- TOP -


Massachusettes

MA has extended the individual income tax filing and payment deadline to 7/15/2020. We do not know at this point whether interest will be waived or whether estimated payments are included in the extension. Additional guidance is forthcoming.

- TOP -


 

Michigan

Michigan is waiving penalties and interest for the late payment of tax or late filing of a return due 3/20/20. The waiver is good for up to 30 days, and is limited to sales, use, and withholding payments.

UPDATE: All income tax returns otherwise due 4/15 have been extended to 7/15, and all income tax returns otherwise due 4/30 have been extended to 7/31. This extension applies to state and city returns. This extension applies to filings and payments.

- TOP -


Minnesota

No current extension of time to file/pay most taxes. There is a 30-day grace period for sales and use tax payments (not filings) for businesses required to suspend of reduce services under Executive Order 20-04.

- TOP -


Mississippi

MS has extended the deadline to file and pay individual and corporate income taxes until 5/15/2020. Penalty and interest will be waived during this timeframe. This extension also applies to Q1 estimated payments.

- TOP -


Missouri

MO has extended the filing and payment due dates until 7/15/2020. Payment deadlines for individuals, trusts, estates and corporations has also been extended until 7/15/2020. The extension also applies to Q1 estimates.

- TOP -


Montana

MT extended the filing and payment due dates to 7/15/2020 for individuals. Both interest and penalties will be waived.

- TOP -


Nebraska

NM will adhere to the federal extended due date for personal income tax, corporate income tax and withholding tax. While there will be no penalties, interest will accrue. Applies to returns and payments due between 4/15 and 7/15. It is unclear whether this applies to estimated payments, but presumably it does as notice references "payments."

UPDATE: NM confirmed that the extended due dates apply to Q1 est payments, and that with the excepting withholding taxes, interest will also be waived.

- TOP -


New Hampshire

The NH DOR will provide extensions until 11/15/2020 as long as the taxpayer has 100% or either the current or prior year's liability paid in by 4/15/2020. This extension applies to business profits tax, business enterprise tax, and interest and dividends tax. Both interest and penalties will be waived. There is additional relief for extension payments and Q1 estimated payments for certain taxpayers.

- TOP -


New Jersey

In a joint statement by the governor, senate president and assembly speaker, it was announced that the state income tax filing deadline and corporation business tax filing deadline will be extended until 7/15/2020. Further, the state's fiscal year-end has been extended until 9/30/2020. Additional details should be forthcoming.

- TOP -


New Mexico

NM will adhere to the federal extended due date for personal income tax, corporate income tax and withholding tax. While there will be no penalties, interest will accrue. Applies to returns and payments due between 4/15 and 7/15. It is unclear whether this applies to estimated payments, but presumably it does as notice references "payments."

UPDATE: NM confirmed that the extended due dates apply to Q1 est payments, and that with the excepting withholding taxes, interest will also be waived. For estimated payments due after 4/15, only penalties will be waived (interest will still be imposed). For withholding reports and payments due between 3/25 and 7/25, only penalties will be waived.

- TOP -


New York City

NYC will waive penalties for NYC Department of Finance administered taxes otherwise due between 3/16 and 4/25. Taxpayers may request to have the penalties waived on a late-filed extension or return, or ina separate request. Interest will still be imposed.

- TOP -


New York State

NYS has extended the corporate and individual filing deadlines to 7/15. This is all the information we have at this point. We do not know if this applies to estimated payments, or if interest will also be waived.

- TOP -


 

 

North Carolina

NC will waive penalties for failure to file a return and/or pay a tax when due for items due between 3/15/2020 and 3/31/2020 for taxpayers affected by COVID-19. In order to obtain the waiver, the return or extension must be filed or the tax must be paid by 4/15/2020. It appears interest will still be imposed.

UPDATE: NC has extended the filing and payment due date until 7/15/2020. This applies to individuals, corporations, partnerships, trust and estates. Penalties will be waived during this time, but interest will be imposed.

- TOP -


North Dakota

ND has extended the due dates for filing and paying income taxes until 7/15/2020. The extension applies to individual and business taxes. Both penalty and interest will be waived during this time.

- TOP -


Ohio

Ohio has extended the filing and payment deadline until 7/15/2020 for individual income tax, school district income tax, the pass-through entity tax and certain municipal net profits tax. Further, the Q1 and Q2 estimated payments have also been extended to 7/15/2020 for individuals estates and trusts and certain businesses making quarterly estimated payments. Ohio will waive all interest and penalties until 7/15/2020.

- TOP -


Oklahoma

Oklahoma has extended the deadline to pay income taxes otherwise due 4/15 to 7/15, in conformity with the IRS deadlines. This includes Q1 estimated payments.

- TOP -


Oregon

OR has extended the tax filing and payment deadlines for personal income tax and corporate income tax until 7/15/2020. Due dates for est payments are not extended. Both penalties and interest will be waived.

- TOP -


Pennsylvania

PA has extended the personal income tax filing and payment deadlines to 7/15. Penalties and interest will be waived. The extension applies to 2019 returns and Q1 and Q2 estimated payments.

Other Localities
PA local-earned income tax payments and filings have been extended to 7/15/2020. There is currently no extension for BPT/Mercantile tax filings and payments. You should check with your locality to confirm. The link provided is for Keystone Collections Group, and is for illustrative purposes. Keystone is not the only local tax collector in PA.

- TOP -


Philadelphia

Philadelphia has extended 2020 real estate tax payments until 4/30. Philadelphia has also extended the Business Income & Receipts Tax and Net Profits Tax filings and payment extensions to 7/15/2020. School Income Tax is still due 4/15

- TOP -


Rhode Island

RI Dept of Revenue created a website to address various issues concerning COVID-19.

UPDATE: The Division of Taxation provided guidance for the extended due dates. No penalties or interest will be imposed if returns are filed by 7/15/2020. This extension applies to individuals, trusts, estates, C corporations, and partnerships, as well as Q1 est payments.

- TOP -


South Carolina

Individuals and businesses will have until 6/1/2020 to file and pay taxes for returns that are otherwise due between 4/1/2020 and 6/1/2020. This applies to individuals and businesses located in SC; taxpayers who have businesses in SC with offices in SC; taxpayers whose tax records are located in SC; or taxpayers whose returns are prepared by tax professional impacted by COVID-19.

UPDATE: SC is now aligning with the IRS extensions and extending the income tax filing and payment due dates to 7/15/2020. This includes Q1 estimated payments otherwise due 4/15. Relief is provided for individual corporate and trust returns. Penalties and interest will be waived during this time. Other taxes are not affected by this change.

- TOP -


Tennessee

TN extended the filing and payment due dates until 7/15/2020. Interest and penalties will not be imposed during this time. This extension applies to the Q1 est payments. This extension is only applicable for franchise and excise taxes.

Utah

No current extension of time to file/pay. The due date of individual returns is the same as for federal purposes. If the IRS changes the due date for individual taxes, Utah will piggyback the federal extension.

UPDATE: UT will waive interest and penalties for late filed 2019 tax returns and payments for individuals, corporations, and pass through entities as long as returns are filed and payments are made by 7/15/2020.

- TOP -


Vermont

VT has extended the filing and payment due date for income taxes from 4/15 to 7/15/2020. This applies to personal income tax, corporate income tax and fiduciary income tax. Both penalties and interest will be waived during this period.

- TOP -


Virginia

Virginia has adhered to the initial IRS extensions of time to pay (but not file). Thus any income tax payments due from 4/1 - 5/30 can be paid by 6/1 without incurring penalties as long as full payment is made by 6/1. Interest will accrue during this time period.

- TOP -


 

Washington

UPDATED: Monthly filers may require an extension for paying tax returns. For quarterly filers, the Q1 2020 return is now due 6/30/2020. For annual filers, the 2019 annual returns are now due 6/15/2020. Applicable taxes include: business and occupation (B&O) tax, real estate excise tax, and other taxes administered by the Department.Upon request, extensions will be provided for filing and paying taxes as follows: 60 days for monthly filers and 30 days for quarterly and annual filers. Applicable taxes include: business and occupation (B&O) tax, real estate excise tax, and other taxes administered by the Department.

- TOP -


West Virginia

WV has extended the due dates to file and pay income taxes until 7/15/2020 for individuals, trusts and estates, and corporations. Both penalties and interest are waived during this time. This extension also applies to estimated payments otherwise due between 4/15 and 7/15/2020.

- TOP -


Wisconsin

WI has extended the income tax filing and payment due dates until 7/15/2020. Both interest and penalties will be waived. The extension applies to individuals, trusts, estates, partnerships, and corporations. The extension also applies to Q1 est payments due 4/15.

Wisconsin Tax Return Due Dates and Payments

- TOP -


Misc. Other Resources

AICPA

National Taxpayers Union Foundation

About Gary Bingel

Gary Bingel's expertise focuses on state and local income taxation, and sales and use tax consulting. He has significant experience serving clients in the manufacturing, retail, pharmaceutical, biotechnology, technology and service industries.