State Tax Deadline Extensions Due to COVID-19

In response to the Federal Government’s deadline extensions for federal income tax filings and payments, many states are now extending deadlines for income, sales/use, property and/or other taxes. Though states are in flux right now and are extending deadlines across the country, below we list out the extensions that have come down in the last few days.

Updated 4/1/2020

Income Tax

Alabama – Composite income tax return filing and payment deadline extended to July 15, 2020. Also postponed filing and payment for individual and corporate income tax, financial institution excise tax, and business privilege tax to July 15, 2020. Waived late payment penalties for transient occupancy taxes for February, March, and April returns through June 1, 2020. Waived late payment penalties for state sales tax liabilities for NAICS Sector 72 businesses (Accommodation and Food Services).

Arkansas – Individual income tax filings and payments extended to July 15, 2020.  This was clarified to include S Corporations; fiduciary and estates; partnership income; and composite returns.

Arizona – Individual, Corporate and Fiduciary state income tax deadline extended to July 15, 2020.

California – LLC taxes and fees and non-wage withholding filing and payments deadline extended to July 15, 2020.  Interest and penalties will be waived.  Certain activities (filing claim for refund, filing appeals or petitions for rehearing) pertaining to income taxes can be delayed till July 15, 2020 if original deadline is between March 12 and July 15.

Colorado – Corporate and Individual income tax filing and payment due date extended to July 15, 2020. Income tax returns due April 15 automatically extended to October 15, 2020. Penalties for estimated payments due on or after April 15 through June 15 are waived until July 15, with some exceptions.

Connecticut – Personal income tax filing and payment deadline extended to July 15, 2020 and applies to estimated tax payments from April 15 through July 15. Extensions also allowed for certain annual tax returns due on or after March 15.

Delaware – Corporate, Personal, and Fiduciary income tax filing and payment deadline extended to July 15. Also applies to tentative and estimated income tax returns and payments.

District of Columbia – Individual and fiduciary income tax filing and payment deadline have been extended to July 15, 2020. Estimated payments not extended.

Florida – DOR will offer flexibility on deadlines for income and sales taxes.

Georgia – Income tax filing deadline extended to July 15, 2020.

Hawaii – Income tax filing and payment deadline for those returns due April 20 through June 20 are extended through July 20, 2020. This does not apply to estimated income tax payments for nor does it apply to any other tax.

Idaho – Individual and business income tax filing and payment deadline has been extended to June 15, 2020. Penalty and interest will not apply as long as returns are filed and paid by June 15, 2020.

Illinois – Income tax filing and payment deadline for those who file on April 15 are automatically extended to July 15, 2020. This does not impact the first and second installments of estimated payments for 2020 taxes that are due April 15 and June 15.

Indiana – Individual and corporate income tax filing and payment deadlines extended from April 15 and 20 to July 15, 2020. Those due May 15 will be extended to August 17, 2020. This includes estimated payments.

Iowa – Individual, composite, fiduciary, corporate income tax, franchise tax that are due March 19 through July 31 will be extended and not incur late filing or underpayment penalties until August 1, 2020. This does not apply to estimated taxes.

Kansas – Individual, corporate, and fiduciary income tax filing and payment deadline, as well as privilege tax deadline shall be extended to July 15, 2020. Penalties and interest will be waived. Estimated tax payments are not included in this extension.

Kentucky – Income tax filing and payment deadline extended to July 15, 2020. Will waive late filing and payment penalties, but interest will still apply.

Louisiana – Franchise tax and personal and corporate income tax filing and payment deadlines have been extended to July 15, 2020.  Penalties and interest are waived.  For declarations of estimated tax, the state will waive any unpaid estimated tax penalty due for April 15 and June 15, 2020 declaration payments if (a) tax paid and filed timely and payments AND (b) amount paid is at least 90% of prior years payment for same payment period.

Maine – State corporate and personal income tax filing and payments deadline is extended from April 15 to July 15, 2020.  The extension includes final and estimated income tax payments due April 15.  Failure-to-pay penalties and interest is abated through July 15, 2020.

Maryland – Individual and business income tax payment deadlines extended to July 15, 2020.

Massachusetts – Personal income tax return filing and payment deadline are extended from April 15 to July 15, 2020.  The extension is automatic.

Michigan – State and city income tax deadlines due in April 2020 are extended to July 2020.  If due April 15, extended to July 15, 2020.  If due April 30, extended to July 31, 2020.  Penalties and interest will not accrue until after the extended deadlines.

Minnesota – Individual income tax filing and payment deadline extended to July 15, 2020. This does not apply to estimated tax payments. Corporations, Partnerships and Fiduciaries receive an automatic filing extension until the later of November 15, 2020 or date of any federal extension, but no payment extension.

Mississippi – Individual and corporate income tax deadline is extended to May 15, 2020. This includes the first quarter 2020 estimated tax payment. Penalty and interest will not accrue through May 15, 2020.

Missouri – Individual, corporate, and trust income tax filing and payment deadlines extended to July 15, 2020. Estimated tax payments are also extended. Interest and penalties will also be waived.

  • City of St Louis – Earnings tax filing deadline has been extended to July 15, 2020. This extension is automatic.
  • City of Kansas City – Earnings tax filing deadline has been extended to July 15, 2020.

Montana – Individual income tax filing and payment deadlines extended to July 15, 2020.

Nebraska – Corporate, Individual, and fiduciary income tax filing and payment deadline has been extended to July 15, 2020. The extension also applies to estimated payments due on April 15.

New Hampshire – Certain taxpayers are provided filing relief until June 15, 2020 for Business Profits Tax and Business Enterprise Tax owing $50,000 or less for 2018 tax year and Interest & Dividends Tax owing $10,000 or less for 2018 tax year.  For estimated payments, safe harbors are expanded to allow for no penalties under certain circumstances.

New Mexico – Corporate and personal income tax returns and payment deadlines have been extended for returns and payments due between April 15 and July 15 to July 15, 2020. Penalties and interest are waived, but interest still applies to withholding tax extensions.

New York – Personal income and Corporation tax returns originally due April 15 are extended to July 15, 2020.  Taxpayers are also allowed to defer tax payments without penalties and interest, provided they are filed and paid by July 15.  No extension is allowed for any other state tax or filing any state information return.

North Carolina – Individual and corporate income tax filing and payment deadline extended to July 15, 2020, but request for extension must be filed by April 15, 2020 to avoid the penalty. There currently is no extension of the filing deadline. Interest will not be waived.

North Dakota – Individual and corporate income tax returns and payment deadline extended to July 15, 2020. Penalties and interest will be waived.

Ohio – State income tax filing and payment deadline has been extended to July 15, 2020.  This applies to Individual income tax; school district income tax; pass-through entity tax; and certain municipal net profit taxes.  Estimated payments for first and second quarter are extended to July 15, 2020.

Oklahoma – Individual and non-corporate income taxes due between April 15 to July 15 can be deferred up to $1 million without penalties or interest.

Oregon – Corporate and individual income tax filing and payment deadline extended automatically July 15, 2020.

Pennsylvania – Personal income tax deadline has been extended to July 15, 2020. Penalties and interest will be waived. Extension applies to estimated payments for first and second quarters of 2020.

  • City of Philadelphia – Business income and receipts tax, as well as the Net Profits Tax deadline for filing and payments has been extended to July 15, 2020.

Rhode Island – Corporate and personal income tax deadline has been extended 90 days to July 15, 2020.

South Carolina – Individual, corporate and trust income tax return filing and payment deadline has been extended to July 15, 2020. This includes quarterly estimated payments due on April 15. Interest and penalties are waived.

Tennessee – Franchise and excise tax filing and payment deadline has been extended to July 15, 2020.  Hall income taxpayers will have until July 15, 2020 to file returns and make payments originally due April 15, 2020.  Interest and late filing penalties will not be applied if filed and paid by the extended due date.

Utah – Individual and business income tax deadlines are extended to July 15, 2020.  Late filing and payment penalties and interest will not be imposed if filed and paid by the extended due date.

Virginia – Income tax payments due between April 1 and June 1 can be extended to June 1, 2020. Penalties will be waived if fully paid by June 1. Interest will not be waived. Returns must be filed by original due date.

Vermont – Corporate, personal and fiduciary income tax filing and payment deadlines have been extended to July 15, 2020, without any penalty or interest. This includes estimated tax payments due April 15, 2020.

West Virginia – Individual, C Corporation, and fiduciary income tax filing and payment deadlines due April 15 will be extended to July 15, 2020.  Extension also applies to estimated income tax payments for individuals, corporations, nonresident S Corp shareholders, partners, or LLC members, and estates and trusts.  Penalties and interest will not begin until July 16, 2020.

Wisconsin – Income tax payments, estimated payments, and returns due April 15 are extended to July 15, 2020.

 

Sales/Use Tax or Other Tax

Alabama – Motor vehicle registrations and property tax for March 2020 extended to April 15, 2020.

District of Columbia – Abatement of interest and penalties for failure to pay sales/use tax provided through July 20, 2020.  Returns must be filed timely.  Hotels and motels are excluded but allowed to defer payment of real property tax until June 30, 2020.

Illinois – Penalty and interest waived on sales tax payments for qualified bars and restaurants, but returns must be filed.  Payments must be made in 4 installments from May 20 to August 20, 2020.

  • City of Chicago – Due dates are extended until April 30, 2020 for the following taxes: amusement tax, bottled water tax, checkout bag tax, ground transportation tax, hotel accommodation tax, parking tax, and restaurant tax.  No additional interest will accrue on late payments till April 30, 2020.
  • Exemption numbers – Expiring sales tax exemption certificates within 60 days before or after March 21, 2020 are extended 90 days for those impacted by Covid-19.

Florida – Sales and use taxes collected in February that are due March 20 are extended until March 31, 2020, with penalties and interest waived. For taxpayers affected by COVID-19, sales and use taxes collected in March will be extended to April 30, 2020. Property taxes due dates in all Florida counties is extended to April 15, 2020, including those filed by a railroad, railroad terminal, private car and freight line, and equipment company.

Kansas – Homestead and property tax relief refund claims have been extended to October 15, 2020.

Louisiana – Extended due dates for state sales tax returns and payments for February 2020 to May 20, 2020. Penalties and interest will be waived if returns and payments received by the due date.

Massachusetts – Waive any late-file or late-pay penalties for tax returns due March 20, 2020 through May 31, 2020 for taxpayers with meals tax obligations and operators and intermediaries with room occupancy tax obligations. Interest will continue to accrue. Returns and payments must be filed by June 20, 2020. Sales and use tax due March 20 through May 31 shall be suspended until June 20, 2020, as well, provided cumulative sales tax liability for March 1, 2019 through February 29, 2020 does not exceed $150,000.

Maryland – Sales and use tax payments due March 20 are extended to June 1. Interest and penalties will be waived.

Michigan – Sales, use, and withholding tax on small businesses can be postponed for filing and payment requirements for March 20 to April 20, 2020. Penalties and interest will be waived for 30 days.

Minnesota – 60-day filing extension granted for Minnesota Care returns due March 16, 2020 for certain health providers. Taxpayers can request relief for penalty and interest for reasonable cause.

Mississippi – Withholding tax payments for the month of April is extended to May 15, 2020.

New Mexico – Withholding returns and payments due between March 20 and July 25 are extended to July 25, 2020. Penalties are waived, but interest still applies.

New York – Quarterly and Annual sales and use tax returns penalties and interest are waived for those returns due March 20, 2020, with some exceptions. Returns must be filed and the amount due paid within 60 days of the due date.

  • New York City – Waiver of penalties for business and excise taxes due between March 16 and April 25. Taxpayers must request upon filing or in a separate request and mark COVID-19 on first page. All interest must be paid. Penalties will also be waived for real property transfer tax returns.

North Carolina – No assessment of penalties for failure to obtain a license, file a return, or pay a tax that is due March 15 through July 15, 2020, if license obtained, return filed, or tax paid on or before July 15, 2020 for the following taxes:

  • withholding tax;
  • sales and use tax;
  • scrap tire disposal tax;
  • white goods disposal tax;
  • motor vehicle lease and subscription tax;
  • solid waste disposal tax;
  • 911 service charge for prepaid telecom service;
  • dry-cleaning solvent tax;
  • primary forest products tax;
  • freight car line companies; and
  • certain taxes administered by the excise tax division.

Oregon – Corporate Activity Tax for individuals may have their interest and penalties waived upon a good faith estimate for first quarter payment due April 30.

Pennsylvania – Unclaimed property fines, penalties, and interest assessments are granted a 2-month waiver for all late filed reports and property received on or before June 15, 2020.

  • City of Philadelphia – Real estate tax for 2020 have been extended from March 31 to April 30, 2020.

South Carolina – All taxes other than income tax that are due between April 1 and June 1 will have their deadline extended to June 1, 2020. This includes state sales and use; local sales and use collected by Department; property tax; withholding tax; motor fuel user fees; and state accommodations tax.

Texas – Motor vehicle tax due on purchased vehicles have been extended 90 days past original due date, but it does not apply to seller-financed sales.

Virginia – Sales and use tax for February 2020 can be extended to April 20, 2020 upon request by taxpayer. If granted, penalties will be waived, but interest will not be waived.

Vermont – Sales and use tax and Meals and rooms tax due March 25 and April 25, 2020 that taxpayers are unable to file because of COVID-19 will not incur any interest or penalties until further notice.

Washington – Business and occupation, real estate excise and other taxes can be extended upon request 60 days for monthly filers and 30 days for quarterly and annual filers.

West Virginia – Second installment of 2019 ad valorem property taxes delinquent date will be extended from April 1 to May 1, 2020.

Wisconsin – Sales and use tax returns due March 31 until April 30, 2020 and due April 30 until June 1, 2020.  No late filing fees or penalties will be assessed provided returns are filed by extended dates.  Interest will not be waived unless the legislature changes the law to allow it.  Extension requests are needed to be filed with the DOR.

This will be updated weekly, for the time being, as this is a fluid time in taxes.  Should you have any questions, the Anders State and Local Tax Group is here to help. Contact an Anders advisor to learn more about the COVID-19 extensions, or read other updates around COVID-19.