The coronavirus outbreak has impacted public health and economic well-being across all sectors of US society. Job loss and housing insecurity have been a reality for many as individuals, families, and businesses struggle to make ends meet during the pandemic. Given that the financial and organizational distress that has arisen from COVID-19 has largely coincided with tax season, government agencies at the federal, state, and local levels have taken steps to alleviate the burden of complying with normal tax filing and payment deadlines.
Primarily, the IRS has extended the federal deadline for taxpayers who have a filing or payment due on or after April 1, 2020 and before July 15, 2020 to July 15, 2020. Virtually all US states have followed suit by conforming individual and many corporate tax filing and payment due dates to the federal July 15, 2020 deadline or something similar. Many state revenue and taxation departments have also issued orders providing extra time for businesses to file and pay sales, excise, and other taxes, as have a number of local governments.
Click on each state below for an overview of the tax relief each jurisdiction is providing to taxpayers in light of the coronavirus pandemic.
Individual Income Tax: In response to the coronavirus pandemic, the Alabama Department of Revenue extended the filing and payment deadline to July 15, 2020.
Business Taxes: The filing and payment deadline for the Financial Institution Excise Tax (FIET) and Business Privilege Tax (BPT) has been extended to July 15, 2020.
Sales Tax: For small retail businesses averaging $62,500 or less in sales during the past calendar year and food service businesses, February, March, and April 2020 state sales tax payments can be delayed through June 1, 2020, and late payment penalties are waived during this time, but interest is not. This also does not change filing deadlines or local sales tax obligations.
Other: Late penalties for February, March, and April state lodgings taxes are waived through June 1, 2020. The deadlines for vehicle registration and property tax on vehicles for March and April were also extended to May 15, 2020.
Business Taxes: Governor Mike Dunleavy has signed SB 241, which extends the filing and payment deadline for all taxes except for oil and gas property and production taxes until July 15, 2020 due to COVID-19. Alaska corporate income tax is due August 14, 2020.
Sales Tax: N/A (no state sales tax)
Other: SB 241 extends the filing and payment deadline for all taxes except for oil and gas property and production taxes until July 15, 2020. This does not change local use and sales taxes, which are administered at the local government level.
Individual Income Tax: In response to COVID-19, Governor Asa Hutchinson issued an executive order extending the filing and payment deadline for individual income taxes from April 15, 2020 to July 15, 2020.
Business Taxes: Governor Hutchinson’s executive order extended the filing and payment deadline for income taxes for subchapter S corporations, partnerships, and composite returns from April 15, 2020 to July 15, 2020.
Sales Tax: N/A
Other: Governor Hutchinson’s executive order extended the filing and payment deadline for income taxes for fiduciaries and estates from April 15, 2020 to July 15, 2020. The Governor’s extension of tax deadlines did not include estimated tax payments with April 15 or June 15, 2020 due dates.
Individual Income Tax: Pursuant to an executive order by Governor Gavin Newsom, the California Franchise Tax Board (FTB) has extended filing and payment deadlines for individuals to July 15, 2020 because of the coronavirus pandemic. This includes first and second quarter 2020 estimated tax payments.
Business Taxes: The FTB has extended filing and payment deadlines for all business entities to July 15, 2020. This includes first and second quarter 2020 estimated tax payments, 2020 LLC taxes and fees, and 2020 non-wage withholding payments. Small businesses expecting to pay less than $1 million in taxes also have until July 31, 2020 to file and pay.
Sales Tax: Businesses with less than $5 million in taxable yearly sales can make a request to postpone payment of up to $50,000 in sales and use tax liability without interest or penalties, making any outstanding amount due in installments over 12 months. The California Department of Tax and Fee Administration (CDTFA) has also given businesses with less than $1 million in tax liability until July 31, 2020 to file and pay their first quarter 2020 sales and use tax. Further, businesses will have an additional 60 days to appeal decisions or file claims for refunds from the CDTFA.
Other: The filing deadlines for excise taxes on various items have been adjusted to June 15, 2020 (alcohol and motor fuel), June 25, 2020 (tobacco), and June 30, 2020 (marijuana).
Individual Income Tax: Pursuant to an executive order from Governor Jared Polis issued in response to the coronavirus pandemic, the income tax payment deadline for all Colorado taxpayers has been extended to July 15, 2020. The deadline for any returns that were due by April 15, 2020 has been extended to October 15, 2020. Estimated tax payments that were scheduled to be paid between April 15 and June 14, 2020 can also be delayed until July 15, 2020.
Business Taxes: The income tax payment deadline for all Colorado taxpayers has been extended to July 15, 2020. The deadline for any returns that were due by April 15, 2020 has been extended to October 15, 2020. Estimated tax payments that were scheduled to be paid between April 15 and June 14, 2020 can also be delayed until July 15, 2020.
Sales Tax: The filing and payment deadline for state and state-administered sales taxes was extended from April 20, 2020 to May 20, 2020. Penalties and interest are waived for retailers who make their payments by the May 20 deadline. The extension is not applicable to self-collecting home-rule jurisdictions.
Other: The deadline to file returns related to taxable natural resource property, business personal property, and taxable oil and gas property has been extended to June 5, 2020.
Individual Income Tax: At the direction of Governor Ned Lamont, the Connecticut Department of Revenue Services has extended the deadline for individual income tax filings and payments due between March 15, 2020 and July 15, 2020 to July 15, 2020 because of COVID-19. Estimated income tax filings and payments for the first two quarters of 2020 are included in this extension.
Business Taxes: The Department has also extended the deadline for corporate, pass-through entity, and unrelated business income tax filings and payments due between March 15, 2020 and July 15, 2020 to July 15, 2020. Estimated income tax filings and payments for the first two quarters of 2020 are included in this extension.
Sales Tax: Businesses with $150,000 or less in annual sales tax liability received an automatic extension of time to file and pay. Monthly payments and filings that were due March 31, 2020 and April 30, 2020 are now due May 31, 2020, and quarterly payments and filings that were due April 30, 2020 are now due May 31, 2020. Businesses that comply with the May 31, 2020 deadline will not be subject to penalties or interest for late payment.
Other: The Department of Revenue Services has extended the deadline for trusts and estates as well as gift tax filings and payments due between March 15, 2020 and July 15, 2020 to July 15, 2020. Estimated income tax filings and payments for the first two quarters of 2020 are included in this extension. Further, businesses with $150,000 or less in annual room occupancy tax liability received an automatic extension of time to file and pay. Monthly payments and filings that were due March 31, 2020 and April 30, 2020 are now due May 31, 2020, and quarterly payments and filings that were due April 30, 2020 are now due May 31, 2020. Businesses that comply with the May 31, 2020 deadline will not be subject to penalties or interest for late payment.
Individual Income Tax: In response to the coronavirus pandemic, the Delaware Division of Revenue has extended the personal income tax filing and payment deadline to July 15, 2020. Estimated personal income tax returns that were due April 30, 2020 can now be submitted July 15, 2020. Taxpayers needing additional time can submit a request, and will automatically be granted an extension to October 15, 2020.
Business Taxes: All Delaware final and tentative corporate income tax returns are due July 15, 2020.
Sales Tax: N/A
Other: Fiduciary income tax returns are now due July 15, 2020. Taxpayers needing additional time can submit a request, and will automatically be granted an extension to October 15, 2020.
Individual Income Tax: Due to the COVID-19 outbreak, the filing and payment deadline for individuals has been extended to July 15, 2020. Estimated tax deadlines have not changed.
Business Taxes: The filing and payment deadline for partnership and franchise tax returns has been extended to July 15, 2020. Estimated tax deadlines have not changed.
Sales Tax: All businesses (except hotels and motels) that pay their sales and use taxes for periods ending February 29, 2020 and March 31, 2020 by July 20, 2020 will have interest and late payment penalties waived, but they must continue to timely file their monthly and quarterly returns to be eligible for this relief.
Other: The filing and payment deadline for fiduciary income tax returns has been extended to July 15, 2020. Estimated tax deadlines have not changed. For hotels and motels, first half tax year real property tax installments are due June 30, 2020.
Business Taxes: The Executive Director of the Florida Department of Revenue has issued an emergency order (#20-52-DOR-003) extending or confirming the filing and payment deadlines for corporate and franchise income tax for entities with fiscal years ending on December 31, 2019 (filing: August 3, 2020; payment: June 1, 2020), January 31, 2020 (filing: August 3, 2020; payment: June 1, 2020), and February 29, 2020 (filing: August 3, 2020; payment: July 1, 2020).
Sales Tax: Taxpayers had until March 31, 2020 to pay and file sales and use taxes collected in February 2020; for taxpayers who have experienced hardship due to COVID-19, the deadline to pay and file March 2020 taxes was extended until April 30, 2020. Returns should have been filed by the extended deadlines even for taxpayers who couldn’t pay the amount owed. Taxpayers who were not adversely impacted by the pandemic were required to file and pay March 2020 taxes by April 20, 2020.
Other: For certain excise and tourism taxes, taxpayers had until March 31, 2020 to pay and file taxes collected in February 2020; for taxpayers who have experienced hardship due to COVID-19, the deadline to pay and file March 2020 taxes was extended until April 30, 2020. Returns should have been filed by the extended deadlines even for taxpayers who couldn’t pay the amount owed. These extensions apply to new tire fees, tourist development tax, lead acid battery fees, rental car surcharges, prepaid wireless E-911 fees, and dry cleaning gross receipts fees. Taxpayers who were not adversely impacted by the pandemic were required to file and pay March 2020 taxes by April 20, 2020. The property tax due date was also extended from March 31, 2020 to April 15, 2020.
Individual Income Tax: The filing and payment deadline for individuals has been extended from April 15, 2020 to July 15, 2020 in response to the coronavirus outbreak. This includes estimated tax payments for 2020 due between April 15, 2020 and July 15, 2020.
Business Taxes: Income tax returns and payments due on or after April 15, 2020 and before July 15, 2020 are now due July 15, 2020. This includes estimated tax payments for 2020 due between April 15 and July 15, 2020.
Sales Tax: N/A.
Other: Vehicle registrations expiring between March 16 and May 14, 2020 have been extended through May 15, 2020.
Individual Income Tax: In light of the COVID-19 pandemic, the deadline to file and pay income taxes due between April 20, 2020 and June 20, 2020 has been extended to July 20, 2020 for individual taxpayers, including self-employed individuals. This extension does not apply to estimated tax payments.
Business Taxes: The deadline for corporate taxpayers to file and pay income taxes due between April 20, 2020 and June 20, 2020 has been extended to July 20, 2020. This extension does not apply to estimated tax payments.
Sales Tax: N/A
Other: The deadline for trusts and estates taxpayers to file and pay income taxes due between April 20, 2020 and June 20, 2020 has been extended to July 20, 2020. This extension does not apply to estimated tax payments. Taxpayers affected by the coronavirus pandemic who are seeking to utilize automatic extensions to file will have until October 20, 2020 to file their returns, but must pay their “properly estimated tax liability” by July 20, 2020.
Individual Income Tax: In response to the coronavirus outbreak, the income tax filing and payment deadline for all taxpayers has been extended from April 15, 2020 to June 15, 2020, regardless of the amount they owe. Estimated quarterly payments for fiscal year filers are included in the extension.
Business Taxes: The income tax filing and payment deadline for all taxpayers has been extended from April 15, 2020 to June 15, 2020, regardless of the amount they owe. Estimated quarterly payments for fiscal year filers are included in the extension.
Sales Tax: N/A
Other: Governor Brad Little has extended the deadline to apply for property tax relief from April 15, 2020 to June 15, 2020.
Individual Income Tax: The deadline to file and pay income taxes has been extended from April 15, 2020 to July 15, 2020. This extension does not apply to estimated tax payments for 2020 with due dates of April 15, 2020 and June 15, 2020, though 2020 estimated tax payments can be based upon either 100 percent of a taxpayer’s estimated liability for 2020, or 100 percent of their actual liability for 2019 or 2018.
Business Taxes: The deadline to file and pay corporate income taxes has been extended from April 15, 2020 to July 15, 2020. This extension does not apply to estimated tax payments for 2020 with due dates of April 15, 2020 and June 15, 2020, though 2020 estimated tax payments can be based upon either 100 percent of a taxpayer’s estimated liability for 2020, or 100 percent of their actual liability for 2019 or 2018.
Sales Tax: Food and drink retail businesses with less than $75,000 in sales tax liability for the calendar year 2019 and that have late sales tax payments due to COVID-19 are receiving automatic short-term relief from penalties and interest as long as they pay the amounts they owe for the months of February through April 2020 in 25 percent increments on May 20, June 22, July 20, and August 22, 2020, respectively. Returns must be filed on time. The Illinois Department of Revenue has also granted an automatic extension until December 31, 2020 to individuals and organizations that hold sales tax exemption number certificates set to expire in 2020.
Other: Estates received a 30-day extension on filings and payments due between March 16, 2020 and March 31, 2020, though statutory interest was not waived. The deadline to file and pay trust income taxes has been extended from April 15, 2020 to July 15, 2020. This extension does not apply to estimated tax payments for 2020 that are due on April 15, 2020 and June 15, 2020, though 2020 estimated tax payments can be based upon either 100 percent of a taxpayer’s estimated liability for 2020, or 100 percent of their actual liability for 2019 or 2018.
Individual Income Tax: Due to the coronavirus outbreak, tax returns and payments due by April 15, 2020, including those for estimated taxes, are now due July 15, 2020.
Business Taxes: Corporate tax filings and payments due by April 15 or April 20, 2020, including those for estimated taxes, have a new deadline of July 15, 2020; the corresponding May 15, 2020 deadline has been extended to August 17, 2020.
Sales Tax: N/A
Other: The May 11, 2020 property tax deadline did not change, but counties are required to waive penalties on payments made within 60 days after that due date (except for tax payments held in escrow by financial institutions). Otherwise, any other tax deadlines remain unchanged, though taxpayers can request an extension.
Individual Income Tax: The deadline to file and pay taxes due on or after March 19, 2020 and before July 31, 2020 has been extended to July 31, 2020. This extension does not apply to estimated tax payments, though underpayment penalty relief has been granted to estimated installment taxpayers.
Business Taxes: The deadline to file and pay taxes due on or after March 19, 2020 and before July 31, 2020 has been extended to July 31, 2020 for corporate, franchise, partnership, moneys and credits, and S corporation taxpayers. The due date for income tax withholding deposits for the period ending March 15, 2020 was extended from March 25, 2020 to April 10, 2020. This extension does not apply to estimated tax payments, though underpayment penalty relief has been granted to estimated installment taxpayers.
Sales Tax: For businesses of all sizes that have been impacted by COVID-19 and that submitted applications to the Iowa Department of Revenue by April 30, 2020, a 60-day deferral to file and pay sales and/or withholding taxes due between March 20 and April 30, 2020 may be available. If the deferral is granted, late penalties are waived, but interest will begin to accrue after the 60-day period. The Department is making a second round of deferral relief available for tax periods starting May 1, 2020 through June 30, 2020, though in this round only payments (not returns) will be deferred, and the length of the deferral will be 30 days.
Other: Penalties and interest for late payments on certain property taxes are waived for the duration of the state of emergency.
Individual Income Tax: Due to the coronavirus pandemic, the filing and payment deadline has been extended to July 15, 2020. The deadline to file and pay estimated tax payments due between April 15, 2020 and July 15, 2020 has been extended to July 15, 2020.
Business Taxes: The filing and payment deadline for corporate income and privilege tax has been extended to July 15, 2020. The deadline to file and pay estimated tax payments due between April 15, 2020 and July 15, 2020 has been extended to July 15, 2020.
Sales Tax: N/A
Other: The filing and payment deadline for fiduciary income tax has been extended to July 15, 2020. The deadline to file and pay estimated fiduciary tax payments due between April 15, 2020 and July 15, 2020 has been extended to July 15, 2020. The deadline for homestead and property tax relief claims has been extended from April 15, 2020 to October 15, 2020.
Individual Income Tax: In response to the coronavirus outbreak, the filing and payment deadline for individual income taxes has been extended from April 15, 2020 to July 15, 2020.
Business Taxes: The deadlines for corporate, limited liability, and pass-through filers have been extended from April 15, 2020 to July 15, 2020. If a taxpayer submits an automatic return filing extension, the deadline for returns that were previously due on April 15, 2020 and now are due on July 15, 2020 will be October 15, 2020. This deadline will be November 15, 2020 for C corporations. Kentucky has extended the filing deadline for the Business Personal Property tax return to July 15, 2020 as well.
Sales Tax: N/A
Other: The deadline for fiduciary filers has been extended from April 15, 2020 to July 15, 2020. During the state of emergency, the Kentucky Department of Revenue has also suspended enforced collection actions. Taxpayers should contact the Department of Revenue if issues related to COVID-19 prevent them from making payments.
Individual Income Tax: Due to the COVID-19 emergency, the filing and payment deadline for individual income taxes has been extended from April 15, 2020 to July 15, 2020.
Business Taxes: The filing and payment deadlines for certain partnership and corporate income tax and franchise returns and payments have been extended to July 15, 2020.
Sales Tax: Businesses affected by the coronavirus outbreak can file and pay sales taxes for the February 2020 tax period until May 20, 2020. The Louisiana Department of Revenue will waive all delinquency penalties and compromise interest related to delinquent sales tax remittances if a business submits its return and payment by the May 20, 2020 deadline.
Other: The filing and payment deadline for fiduciary taxes has been extended to July 15, 2020. The filing and payment deadlines for beer excise and wine excise taxes for the February 2020 tax period have been extended to May 20, 2020.
Individual Income Tax: In response to the coronavirus outbreak, the filing and payment deadline for individual income taxes has been extended from April 15, 2020 to July 15, 2020.
Business Taxes: The filing and payment deadlines for corporate income taxes and franchise taxes have been extended from April 15, 2020 to July 15, 2020.
Sales Tax: N/A
Other: The filing and payment deadline for income taxes related to estates and trusts has been extended from April 15, 2020 to July 15, 2020.
Individual Income Tax: Due to the COVID-19 emergency, the filing and payment deadline for individual income taxes has been extended from April 15, 2020 to July 15, 2020. The deadline for estimated income taxes for the first quarter of 2020 also has been extended to July 15, 2020.
Business Taxes: The filing and payment deadline for corporate income taxes has been extended from April 15, 2020 to July 15, 2020. The deadline for estimated corporate income taxes for the first quarter of 2020 also has been extended to July 15, 2020.
Sales Tax: The filing and payment deadlines for sales and use taxes for the months between February 2020 and May 2020 have been extended to July 15, 2020. However, businesses still should file separate returns for each tax period as if the returns were filed according to their original deadlines. If a business paid sales tax that was due on March 20, 2020 before the extension was announced, it can email the Comptroller’s office to request a refund of that payment. However, the business will need to pay this amount by the July 15, 2020 deadline.
Other: The deadlines for withholding tax, admissions and amusement tax, and alcohol, motor fuel, and tobacco excise taxes for the months between February 2020 and May 2020 have been extended to July 15, 2020. The deadlines for tire recycling and bay restoration fees for the months between February 2020 and May 2020 also have been extended to July 15, 2020.
Individual Income Tax: In response to the COVID-19 pandemic, the filing and payment deadline for individual income taxes has been extended from April 15, 2020 to July 15, 2020. If a taxpayer pays the amount due for a valid personal income tax extension by July 15, 2020, the deadline will be automatically extended to October 15, 2020. Estimated tax installments that were due on April 15, 2020 and June 15, 2020 will be due on July 15, 2020.
Business Taxes: Late-file and late-pay penalties for corporate excise taxes due on April 15, 2020 are waived if a business submits returns and payments by July 15, 2020. However, interest will accrue on any corporate excise taxes not paid by the April 15, 2020 deadline. Corporate excise taxpayers must pay the required amount by the April 15, 2020 deadline to receive an automatic six- or seven-month extension.
Sales Tax: If a business has a cumulative liability under $150,000 for sales and use tax, including local option, during the 12-month period ending in February 2020, the filing and payment deadlines for sales and use taxes due between March 20, 2020 and May 31, 2020 are extended to June 20, 2020. No penalties or interest will be collected. (Marijuana retailers, motor vehicle vendors, and marketplace facilitators are not eligible for this relief.)
Other: The filing and payment deadlines for estate and trust income tax and income tax due with a partnership composite return have been extended from April 15, 2020 to July 15, 2020. If a business has a cumulative liability under $150,000 for sales and use tax, including local option, during the 12-month period ending in February 2020, the filing and payment deadline for meals taxes due between March 20, 2020 and May 31, 2020 is extended to June 20, 2020. Meals tax vendors with a cumulative liability of $150,000 or greater will not be subject to penalties if they meet the June 20 deadline, but interest will accrue. If a business subject to the room occupancy excise tax has a cumulative liability under $150,000 during the 12-month period ending in February 2020, the filing and payment deadline for this tax is extended to June 20, 2020. Intermediaries that must continue to file returns and make payments are not eligible for this relief. The Department of Revenue will waive late-file or late-pay penalties for returns and payments due between March 20, 2020 and May 31, 2020 for certain businesses that have been affected by the COVID-19 outbreak.
Individual Income Tax: Due to the COVID-19 emergency, the filing and payment deadline for individual income taxes has been extended from April 15, 2020 to July 15, 2020.
Business Taxes: The filing and payment deadline for corporate income taxes has been extended from April 30, 2020 to July 31, 2020. However, estimated corporate tax payments for the first and second quarters of 2020 are due on July 15, 2020.
Sales Tax: No penalties or interest will attach to a monthly or quarterly payment or return that is due on April 20, 2020 if it is submitted to the Department of Treasury by May 20, 2020. This rule also applies to returns that were originally due on March 20, 2020 but received an extension to April 20. Accelerated filers are not eligible for this relief.
Other: The same rules that apply to sales taxes apply to withholding taxes. The Michigan tax foreclosure deadline has been extended from March 31, 2020 to May 29, 2020, or 30 days after the state of emergency is terminated, whichever is earlier.
Individual Income Tax: In response to the coronavirus outbreak, the filing and payment deadline for individual income taxes has been extended from April 15, 2020 to July 15, 2020. Estimated income tax payments for the first quarter of 2020 were still due on April 15, 2020.
Business Taxes: Partnerships, fiduciaries, and S corporations were required to submit their estimated income tax payments for the first quarter of 2020 by April 15, 2020. C corporations were required to submit their estimated corporate tax payments by March 15, 2020. Partnerships, fiduciaries, and S corporations may file their returns no later than the date of any federal extension to file. C corporations may file their returns no later than the date of any federal extension to file or seven months after the due date, whichever is later.
Sales Tax: A grace period applies to certain bars, restaurants, and other places of public accommodation that are covered by Executive Order 20-04. The Department of Revenue will not assess penalties or interest on sales and use tax payments that were due on March 20, 2020 or April 20, 2020 if these businesses make payments by May 20, 2020. However, businesses covered by this grace period still need to file their returns by the normal deadlines. The filing and payment deadline for April 2020 sales and use tax is still May 20, 2020.
Individual Income Tax: Due to the COVID-19 emergency, the filing and payment deadline for individual income taxes has been extended from April 15, 2020 to May 15, 2020. The deadline for estimated tax payments for the first quarter of 2020 also has been extended to May 15, 2020.
Business Taxes: The filing and payment deadline for corporate income taxes has been extended from April 15, 2020 to May 15, 2020. The deadline for estimated corporate tax payments for the first quarter of 2020 also has been extended to May 15, 2020.
Sales Tax: While there is technically no extension for sales and use taxes, the Department of Revenue is postponing imposing interest and penalties on any unpaid tax balance for the duration of the presidentially declared national emergency.
Other: The deadline for withholding tax payments for April 2020 has been extended to May 15, 2020. Income tax withholding requirements will continue to be based on the normal work location of employees, rather than their temporary location while remote work policies are in effect.
Individual Income Tax: In response to the coronavirus pandemic, the filing and payment deadline for individual income taxes has been extended from April 15, 2020 to July 15, 2020. The July 15, 2020 deadline also applies to estimated tax payments for the 2020 tax year.
Business Taxes: The filing and payment deadline for corporate income taxes has been extended from April 15, 2020 to July 15, 2020. The July 15, 2020 deadline also applies to estimated corporate tax payments for the first and second quarters of the 2020 tax year.
Individual Income Tax: To ease the pressure caused by the COVID-19 outbreak, the filing and payment deadline for individual income taxes has been extended from April 15, 2020 to July 15, 2020. The Department of Revenue has stated that it will be lenient in imposing penalties and interest for late payments. Estimated individual income taxes for the first and second quarters of 2020 are also due on July 15, 2020.
Business Taxes: N/A
Sales Tax: N/A
Other: The Collections Bureau of the Department of Revenue is allowing some taxpayers to defer their payments for up to one month at a time. Each situation is evaluated on a case by case basis. A taxpayer should contact the Collections Bureau at least one week before the due date of a payment to have a deferral request reviewed. The filing and payment deadline for income taxes related to estates and trusts also has been extended from April 15, 2020 to July 15, 2020.
Individual Income Tax: In response to the coronavirus emergency, the filing and payment deadline for individual income taxes has been extended from April 15, 2020 to July 15, 2020. The deadline for estimated income tax payments that were due on April 15, 2020 also has been extended to July 15, 2020.
Business Taxes: The filing and payment deadline for corporate income taxes has been extended from April 15, 2020 to July 15, 2020. The deadline for estimated corporate tax payments that were due on April 15, 2020 also has been extended to July 15, 2020.
Sales Tax: N/A
Other: Taxpayers will not be subject to penalties for late payments of alcoholic beverage excise taxes. Depending on their circumstances, moreover, Nebraska residents may be able to obtain relief from tax penalties or interest if issues related to COVID-19 are preventing them from meeting their tax obligations. To seek relief from the Tax Commissioner, a taxpayer must submit a Request for Abatement of Penalty (Form 21) or a Request for Abatement of Interest (Form 21A), and include a statement that describes how the COVID-19 outbreak has affected them.
Individual Income Tax: All Nevada Department of Taxation offices have been closed to the public until further notice, due to the COVID-19 outbreak. This closure went into effect on March 16, 2020 at 5 p.m. Taxpayers may pay their taxes online, by mail, or via the drop box at a Department of Taxation office.
Individual Income Tax: The filing and payment deadline was not extended past April 15, 2020, despite the coronavirus emergency.
Business Taxes: The filing and payment deadline was not extended past April 15, 2020. Taxpayers who paid their business tax obligations in full by April 15, 2020 will receive an automatic seven-month extension for filing their business tax return. Business taxpayers that could not pay their taxes by April 15, 2020 because of COVID-19 will qualify for an extension to June 15, 2020 to file and pay these taxes if they owed no more than $50,000 in total business tax liability during the 2018 tax year.
Sales Tax: N/A
Other: Individual taxpayers who owe interest and dividends taxes and could not pay these taxes by April 15, 2020 because of COVID-19 will qualify for an extension to June 15, 2020 to file and pay these taxes if they owed no more than $10,000 in interest and dividends taxes during the 2018 tax year. Individual taxpayers who paid their interest and dividends tax obligations in full by April 15, 2020 will receive an automatic seven-month extension for filing their interest and dividends tax return.
Individual Income Tax: In response to the COVID-19 outbreak, the filing and payment deadline for individual income taxes has been extended from April 15, 2020 to July 15, 2020. The deadline for estimated income tax payments for the first quarter of 2020 also has been extended to July 15, 2020.
Business Taxes: The filing and payment deadline for corporate income taxes has been extended from April 15, 2020 to July 15, 2020. The deadline for estimated corporate tax payments for the first quarter of 2020 also has been extended to July 15, 2020.
Individual Income Tax: Due to the coronavirus emergency, the filing and payment deadline for individual income taxes has been extended from April 15, 2020 to July 15, 2020. No penalties or interest will be assessed on tax returns, payments, and estimated payments that have been filed and paid in full by July 15, 2020. Estimated tax payments that were due between April 16, 2020 and July 14, 2020 will not be subject to penalties if they are submitted by July 15, 2020. However, interest will be due on payments that are made after the original due date.
Business Taxes: The filing and payment deadline for corporate income taxes has been extended from April 15, 2020 to July 15, 2020. No penalties or interest will be assessed on corporate tax returns, return payments, and estimated payments that have been filed and paid in full by July 15, 2020. Estimated corporate income tax payments that were due between April 16, 2020 and July 14, 2020 will not be subject to penalties if they are submitted by July 15, 2020. However, interest will be due on payments that are made after the original due date.
Sales Tax: N/A
Other: The filing and payment deadline for taxes on income from estates and trusts has been extended from April 15, 2020 to July 15, 2020. Estimated fiduciary income tax payments that were due between April 16, 2020 and July 14, 2020 will not be subject to penalties if they are submitted by July 15, 2020, although interest will be due on payments that are made after the original due date. Returns and payments for withholding taxes that are due between March 25, 2020 and July 25, 2020 will not be subject to penalties if they are submitted by July 25, 2020. However, interest will be due on payments made after March 25, 2020. The deadline extensions do not apply to certain types of taxes, such as gross receipts taxes and compensating taxes.
Individual Income Tax: In response to the COVID-19 outbreak, the filing and payment deadline for individual income taxes has been extended from April 15, 2020 to July 15, 2020. The deadline for estimated income tax payments for the first quarter of 2020 also has been extended to July 15, 2020.
Business Taxes: The filing and payment deadline for corporate income taxes has been extended from April 15, 2020 to July 15, 2020. The deadline for estimated corporate tax payments for the first quarter of 2020 also has been extended to July 15, 2020.
Sales Tax: Businesses that were unable to file or pay quarterly or annual sales taxes by March 20, 2020 because of issues related to the COVID-19 outbreak can request a waiver of penalties and interest due to the late filing. To be eligible for this relief, taxpayers must file their returns and pay the full amount due within 60 days of the due date. Sales tax vendors who file monthly returns and participants in the PrompTax program for sales and use tax or prepaid sales tax on fuel are not eligible for this relief.
Individual Income Tax: Due to the coronavirus emergency, the filing and payment deadline for individual income taxes has been extended from April 15, 2020 to July 15, 2020. However, interest will be charged on payments made after April 15, 2020.
Business Taxes: The filing and payment deadline for business taxes and franchise taxes has been extended from April 15, 2020 to July 15, 2020. However, interest will be charged on payments made after April 15, 2020.
Sales Tax: Taxpayers who have been affected by the COVID-19 outbreak will not be subject to penalties due to failing to make timely sales and use tax payments due between March 15, 2020 and July 15, 2020, as long as they pay the tax due by July 15, 2020. Taxpayers are eligible for this relief without receiving a specific penalty waiver. If a taxpayer receives a proposed assessment of a penalty in this situation, they should call the Department of Revenue at (877) 252-3052. However, interest will be charged on late payments.
Other: The filing and payment deadline for taxes on income from estates and trusts has been extended from April 15, 2020 to July 15, 2020. Further, the same waiver of penalties that applies to sales and use taxes also applies to withholding taxes, motor vehicle lease and subscription taxes, scrap tire disposal taxes, white goods disposal taxes, solid waste disposal taxes, dry-cleaning solvent taxes, primary forest products taxes, 911 service charges, freight car line companies, and certain types of taxes that are administered by the Excise Tax Division.
Individual Income Tax: Individuals who were 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.
Business Taxes: Businesses who were 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. This includes corporations, S-corporations, and partnerships. This extension does not apply to an employer's quarterly wage withholding tax that was due April 30, 2020.
Sales Tax: N/A
Other: The filing and payment deadline for fiduciary income tax is extended to July 15, 2020. Any taxpayer who is unable to file a return or pay tax in a timely manner because of a COVID-19 related situation can contact the Office of State Tax Commissioner to request additional time.
Individual Income Tax: The deadline for returns, payments, and estimated payments due from April 15, 2020 through June 15, 2020 has been extended to July 15, 2020.
Business Taxes: Certain businesses making quarterly estimated income tax payments have been granted additional time to file and pay. The due dates for the first and second quarterly payments, normally scheduled for April 15, 2020 and June 15, 2020, have been extended to July 15, 2020.
Sales Tax: N/A
Other: The deadline to file returns, payments, and estimated payments for (1) school district income tax and (2) the pass-through entity and fiduciary income tax due from April 15, 2020 through June 15, 2020 has been extended to July 15, 2020. This extension also applies to taxpayers who have opted into having the commissioner administer the municipal net profit tax through the state’s centralized filing system.
Individual Income Tax: The deadline to file and pay individual income tax returns has been extended to July 15, 2020. This new deadline also applies to first-quarter payments of individual income tax for the 2020 tax year that would normally be due April 15, 2020.
Business Taxes: The deadline to file and pay income tax returns for certain types of businesses (partnerships, small businesses) has been extended to July 15, 2020. The deadline to file and pay corporate income tax has been extended from May 15, 2020 to August 14, 2020. The due date for tax year 2020 estimated payments has been extended from April 15, 2020 to July 15, 2020.
Sales Tax: N/A
Other: The deadline to file and pay fiduciary income tax returns has been extended to July 15, 2020. This new deadline also applies to first-quarter estimated income tax payments for the 2020 tax year that would normally be due on April 15, 2020.
Individual Income Tax: For personal income tax and transit self-employment tax, the return filing and payment due date was extended from April 15, 2020 to July 15, 2020. This extension does not apply to estimated tax payments for 2020. The tax year 2019 six-month extension to file, if requested, continues to extend only the filing deadline until October 15, 2020.
Business Taxes: For corporate income and excise taxpayers, the filing and payment due date was extended from May 15, 2020 until July 15, 2020. Estimated tax payments and fiscal year returns and payments due after May 15, 2020 are not extended at this time. Underpayment penalties will not be assessed to taxpayers making a good faith effort to estimate their first quarter payments for the new corporate activity tax, which was due April 30, 2020.
Sales Tax: N/A
Other: Oregon is offering relief options to individuals and businesses who have tax collection or payment agreements with the state. The due date for applications for senior or disabled property tax deferral has been extended until June 15, 2020. For fiduciary taxpayers, the filing and payment due date was extended from April 15, 2020 to July 15, 2020, though estimated tax payments for tax year 2020 are not extended. The six-month extension to file, if requested, continues to extend only the filing deadline until October 15, 2020.
Individual Income Tax: The filing and payment deadline for income tax returns, along with estimated payments for the first and second quarters of 2020, has been extended to July 15, 2020.
Business Taxes: Pennsylvania corporate taxpayers who had annual corporate net income tax returns and payments due in April, May, June, or July of 2020 now have until August 14, 2020 to file their returns and make final payments. The deadline for filing and payment for partnerships and S-corporations has been extended to July 15, 2020. In addition, the Department of Revenue is temporarily extending all business tax licenses and certifications that are set to expire.
Sales Tax: Businesses that collect Pennsylvania sales tax will not have to make accelerated sales tax prepayments in April, May, or June 2020. Instead, businesses should 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, 2020, which follows the standard due dates for monthly filers who have no prepayment requirement.
Other: The due date for fiduciary income tax return filing and payment has been extended to July 15, 2020. The due date for taxpayers to file the first quarter 2020 International Fuel Tax Agreement (IFTA) tax report is extended from April 30, 2020 to June 1, 2020. The deadline for older adults and Pennsylvania residents with disabilities to apply for rebates on rent and property taxes paid in 2019 has been extended from June 30, 2020 to December 31, 2020. Accommodations will be provided to taxpayers who have been unable to meet their inheritance tax filing and payment obligations due to Department of Revenue office closures.
Individual Income Tax: The deadline to file and pay has been extended to July 15, 2020. This new deadline also applies to first-quarter estimated payments of individual income tax for the 2020 tax year that would normally be due April 15, 2020.
Business Taxes: Certain business entities, including C corporations and single-member LLCs, can defer Rhode Island tax filing and payments that would normally be due April 15, 2020 until July 15, 2020.
Sales Tax: No specific sales tax extension, but the Division of Taxation’s COVID-19 information page contains information on relief programs that are available for small businesses that are suffering substantial economic injury as a result of the pandemic. In addition, businesses and other taxpayers have a right under Regulation 280-RICR-20-00-4 to request that penalties be abated where there was no negligence or intentional disregard of the law.
Other: Fiduciary income tax returns and payments filed by estates and trusts that would normally be due on April 15, 2020 are now due July 15, 2020. This new deadline also applies to first-quarter estimated payments of income tax for the 2020 tax year by estates and trusts that would normally be due April 15, 2020.
Individual Income Tax: The filing and payment deadline for income taxes due from April 1, 2020 through July 15, 2020 has been extended to July 15, 2020. This includes the April 15, 2020 individual income tax due date and estimated payments due June 15, 2020.
Business Taxes: The filing and payment due date for all taxpayers who 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 has been extended to July 15, 2020. This includes any 2020 estimated tax payments due on or after April 1, 2020, and before July 15, 2020.
Sales Tax: Sales and use tax returns and payments due from April 1, 2020 through June 1, 2020 will now be due June 1, 2020.
Other: Other tax filings and payments due to the South Carolina Department of Revenue from April 1, 2020 through June 1, 2020 are now due June 1, 2020. These include the admissions tax and withholding tax.
Business Taxes: The only extension currently in place is for the filing and payment of the bank franchise tax. Bank franchise tax returns must be filed and paid within 15 days after the taxpayer’s federal income tax return is due. If your federal income tax return due date has been extended from April 15, 2020 to July 15, 2020, then your bank franchise tax return due date is automatically extended to July 30, 2020.
Individual Income Tax: The due date for filing and paying the Hall income tax (a tax on individuals and other entities receiving interest from bonds and notes or dividends from stock) has been extended from April 15, 2020 to June 15, 2020 due to the coronavirus pandemic. Tennessee does not have a general state income tax.
Business Taxes: The due date for filing and paying franchise and excise taxes has been extended from April 15, 2020 to July 15, 2020. This extension applies to all taxpayers who had a franchise and excise tax return due on April 15, 2020, regardless of whether the due date is the original due date or the due date with an extension. This extension also applies to taxpayers who are required to renew their franchise and excise tax exemption or make an estimated payment on April 15, 2020. Business owners who are unable to pay their taxes in full at the time of filing may request a penalty waiver or a payment plan.
Sales Tax: N/A
Other: The due date for filing and paying the professional privilege tax has been extended from June 1, 2020 to July 1, 2020.
Business Taxes: The due date to file and pay the 2020 Texas franchise tax report has been extended to July 15, 2020.
Sales Tax: For businesses struggling to pay the full amount of sales taxes they collect from customers due to COVID-19, the Texas Comptroller’s office is offering short-term payment agreements and, in most instances, waivers of penalties and interest.
Other: The Texas Comptroller’s office is providing an extension of up to 90 days past the original due date to pay the motor vehicle tax due on purchases.
Individual Income Tax: The deadline to file and pay income taxes has been extended to July 15, 2020.
Business Taxes: The Utah State Tax Commission will waive interest and penalties for late-filed returns and payments, but returns and payments have to be filed by July 15, 2020 to receive the adjustments.
Individual Income Tax: The deadline to file and pay has been extended to July 15, 2020. The personal income estimated tax due on April 15, 2020 for the first quarter may be filed and paid on July 15, 2020.
Business Taxes: The deadline to file and pay state corporate income taxes has been extended to July 15, 2020.
Sales Tax: Businesses that are unable to meet the March 25, 2020 and April 25, 2020 filing deadlines for meals and rooms tax or sales and use tax will not be charged any penalty or interest for late submissions.
Other: The deadline to file and pay fiduciary income tax and for Vermont homestead declaration and property tax credit claims has been extended from April 15, 2020 to July 15, 2020.
Individual Income Tax: Filing deadlines have not changed due to the coronavirus outbreak, but Virginia has an automatic 6-month extension to file an individual income tax return; the deadline with this extension is November 2, 2020. Individual income tax payments are now due June 1, 2020. This covers all payments originally due between April 1, 2020 and June 1, 2020, including estimated income tax payments for tax year 2020. Penalties will be waived on final payments made by June 1, 2020, provided that at least 90% of the tax is paid. Penalties will also be waived for estimated payments otherwise due in April or May 2020 that are paid in full by June 1, 2020.
Business Taxes: Filing deadlines have not changed, but Virginia has an automatic 6-month (7-month for certain corporations) extension to file a corporate income tax return. Corporate income tax payments are now due June 1, 2020. This covers all payments originally due between April 1, 2020 and June 1, 2020, including estimated income tax payments for tax year 2020. Penalties will be waived on final payments made by June 1, 2020, provided that at least 90% of the tax is paid. Penalties will also be waived for estimated payments otherwise due in April or May 2020 that are paid in full by June 1, 2020.
Sales Tax: Businesses impacted by coronavirus were able to request an extension of the due date for filing and payment of their February 2020 sales taxes due March 20, 2020 for 30 days, making the new deadline to file and pay no later than April 20, 2020.
Other: Deadlines for filing fiduciary income taxes have not changed, but Virginia has an automatic 6-month extension to file; the deadline with this extension is November 2, 2020. Fiduciary income tax payments are now due June 1, 2020. This covers all payments originally due between April 1, 2020 and June 1, 2020, including estimated income tax payments for tax year 2020. Penalties will be waived on final payments made by June 1, provided that at least 90% of the tax is paid. Penalties will also be waived for estimated payments otherwise due in April or May 2020 that are paid in full by June 1, 2020.
Business Taxes: Businesses should still file their returns even if they are unable to pay. For annual filers, tax returns are now due June 15, 2020. For quarterly filers, the first quarter 2020 return is now due June 30, 2020. Monthly filers may request an extension for paying taxes prior to the due date. If you miss the deadline for requesting an extension, you can request a penalty waiver when filing your return along with an explanation of how the COVID-19 pandemic caused the delay. The Department or Revenue will waive interest until the termination of the COVID-19 state of emergency or May 4, 2020, whichever occurs first. After this date, interest will begin accruing on outstanding balances.
Sales Tax: Tax guidance for restaurants and similar businesses indicates, among other things, that sales of meals made directly to the American Red Cross or U.S. Government (not to their employees) are exempt from retail sales tax.
Other: Estates filing both a Washington estate tax return and a federal estate tax return can request an extension for the return and/or payment until July 15, 2020. Estates filing only a Washington estate tax return that have been negatively impacted by the COVID-19 crisis can request an extension for the return and/or payment during the Governor’s state of emergency. Extension requests for payments will be reviewed on a case by case basis.
Individual Income Tax: The deadline to file and pay has been extended to July 15, 2020. The deadline for estimated tax payments for tax year 2020 that are due between April 15, 2020 and June 15, 2020 has been extended to July 15, 2020.
Business Taxes: The deadline to file and pay 2019 annual income tax returns for C corporations with a due date of April 15, 2020 has been extended July 15, 2020. The deadline for estimated tax payments for corporations and pass-through entities for tax year 2020 that are due between April 15, 2020 and June 15, 2020 has been extended to July 15, 2020.
Sales Tax: N/A
Other: The deadline to file and pay 2019 annual income tax returns for trusts or estates with a due date of April 15, 2020 has been extended July 15, 2020. The deadline for estimated tax payments for trusts or estates for tax year 2020 that are due between April 15, 2020 and June 15, 2020 has been extended to July 15, 2020. In addition, second-half 2019 ad valorem property taxes that would have become delinquent on April 1, 2020, shall now become delinquent if not paid on or before May 1, 2020.
Individual Income Tax: The deadline to file and pay income taxes, including estimated tax payments, that were due April 15, 2020 has been extended to July 15, 2020.
Business Taxes: The deadline to file and pay business income taxes, including estimated tax payments, that were due April 15, 2020 has been extended to July 15, 2020. This applies to partnerships, associations, companies, and corporations.
Sales Tax: Small businesses could request an extension to file sales and use tax returns that were due March 31, 2020 until April 30, 2020, and to delay those that were due April 30, 2020 until June 1, 2020. The Department of Revenue will not assess late filing fees or penalties if sales or use tax returns are filed by April 30 or June 1, 2020, but 12% interest will accrue beginning on the original due date unless a legislative change is made that allows for waivers of the interest to be granted.
Other: The deadline to file and pay trusts and estates income taxes, including estimated tax payments, that were due April 15, 2020 has been extended to July 15, 2020.
Business Taxes: Wyoming does not have a state corporate income tax. The Wyoming Department of Revenue will be waiving penalties and interest for severance taxes that are filed late through the month of June 2020.
Sales Tax: Sales and use tax filings will be handled on a case by case basis.
