Insights

States Announce Tax Filing and Payment Deadline Delays

In addition to the Treasury's decision to defer federal tax filing and payment deadlines from April 15 to July 15, states are beginning to announce taxpayer relief for individual and business taxpayers. Here is what we know so far (updated March 24, 2020):

New York – According to the New York State Society of CPAs, the New York state deadline will mirror the federal deadline of July 15 for all individual taxpayers and businesses. In addition, the governor issued an executive order expanding the tax commissioner's authority to abate late filing and payment penalties on annual sales and use tax filings with a due date of March 20, 2020, for those who were unable to timely file and pay as a result of the COVID-19 virus.
 
  • New York City – The city has waived penalties for DOF-administered business and excise taxes due between March 16, 2020, and April 25, 2020. Taxpayers may request to have the penalties waived on a late-filed extension or return, or in a separate request, in order to avoid any late filing, late payment, or underpayment penalties.
 
New Jersey – Proposed legislation is in front of Governor Murphy that would automatically extend time to file (annual and quarterly) state gross income tax or corporation business tax returns (due on or before April 15) to June 30, 2020 once the IRS extended those deadlines for federal returns.

Connecticut – DRS delayed the filing and payment deadline for personal income tax returns to July 15, 2020. The extension also applies to estimated income tax payments for the first and second quarters of 2020. DRS had previously announced that the filing and payment deadline for pass-through and corporate tax returns, as well as Unrelated Business Income Tax returns, had been extended to June 15, 2020.

Alabama – State income tax filing due date has been extended from April 15 to July 15, 2020 without penalties or interest, regardless of amount owed. The deferment applies to all taxpayers, including individuals, trusts and estates, corporations and other non-corporate tax filers.

Arizona – Deadline for filing and paying state income taxes has been deferred from April 15 to July 15, 2020. This applies to individual, corporate and fiduciary tax returns with no interest or late penalties.
 
California – FTB pushed the tax filing and payment deadline to July 15, 2020, waiving all interest and late filing/payment penalties. This relief applies to 2019 income tax returns and payments due, 2020 first and second quarter estimated payments, 2020 LLC taxes and fees, and 2020 non-wage withholding payments.

Colorado – State income tax payment/filing deadlines delayed until July 15, 2020. This relief is available to both individuals and businesses who pay income tax in the state, regardless of the amount owed. Estimated payments due between April 15 and June 15, 2020, may now be paid any time on or before July 15, 2020 without penalty. Local governments that choose to extend taxpayment deadlines for property, sales and use taxes are authorized to waive penalties and fees during the crisis.
 
District of Columbia - The deadline for taxpayers to file and pay their 2019 District of Columbia individual and fiduciary income tax returns, partnership tax returns, and franchise tax returns is extended to July 15, 2020.

Georgia – State will conform with federal tax filing extensions and extend the tax filing and payment deadline to July 15, 2020.
 
Illinois – The Illinois Attorney General's Office announced that estates with returns and payments due between March 16, 2020 and April 15, 2020 will receive a 30-day extension for filings and payments, but statutory interest would not be waived.
 
Indiana – DOR announced that individual state tax returns and payments, along with estimated payments originally due by April 15, 2020 are now due on July 15, 2020. 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. Rll other tax return filing and payment due dates remain unchanged.
 
Iowa – The Iowa DOR extended filing and payment deadlines for income, franchise, and moneys and credits taxes with due dates between March 19, 2020 and July 31, 2020 to a new deadline of July 31, 2020. The relief applies to: individual income tax returns, fiduciary returns, corporation income tax returns, franchise tax returns for financial institutions, partnership returns and credit union moneys and credit tax confidential reports. No late or underpayment penalties or interest will be due from taxpayers who comply with this new deadline.
 
Louisiana – The state of Louisiana and the city of New Orleans have deferred the sales tax filing and payment deadlines for the February 2020 sales tax period to May 20, 2020. The Department will waive delinquency penalties and interest as long as the return and payment are received by the extended due date.
 
Maryland - Individual, corporate, pass through entity, and fiduciary taxpayers are afforded the same relief as the federal extension to April 15, 2020, regardless of the amount owed, without penalties or interest. The due date for March quarterly estimated payments of 2020 taxes is also extended to July 15, 2020. The extension for filing returns and payment of income tax does not affect the filing of estate tax returns or the payment of estate tax. Filing deadline for sales and use tax returns for sales taking place in February, March, and April of 2020 is deferred to June 1, 2020.
 
Massachusetts – Sales and use tax filing and payment schedule for certain vendors, including the restaurant and hospitality sectors, due between March 20, 2020 and May 31, 2020, has been suspended. This suspension does not apply to marijuana retailers as defined in M.G.L. c. 94G, § 1, marketplace facilitators or vendors selling motor vehicles. Prior to the IRS announcement, state officials indicated they would comply with any changes to the federal income tax deadline.
 
Michigan - Small businesses scheduled to make their monthly sales, use and withholding tax payments on March 20 can postpone filing and payment requirements until April 20. The state Treasury Department will waive all penalties and interest for 30 days. This relief does not apply to accelerated sales, use or withholding tax filers. Prior to the IRS announcement, state officials indicated they would comply with any changes to the federal tax deadline.
 
Minnesota – Taxpayers filing their 2019 individual income tax returns now have until July 15, 2020 to file and make their payments without any penalties or interest. This includes estimated tax payments for 2019 only. Under current Minnesota law, partnerships, fiduciaries, and S-corporations receive an automatic extension to file their state return to the date of any federal extension to file. The state is also granting a 30-day sales and use tax grace period for businesses required to suspend or reduce services under Executive Order 20-04.

Mississippi – The deadline to file and pay 2019 individual income tax and corporate income tax is extended to May 15, 2020. The first quarter 2020 estimated tax payment is also extended to May 15, 2020. Penalty and interest will not accrue on the extension period. Withholding tax payments for the month of April are extended until May 15, 2020. The extension does not apply to sales tax, use tax, or any other tax types.
 
North Carolina – The DOR will extend the April 15 tax filing deadline to July 15 for individual, corporate, and franchise taxes without late penalties. However, tax payments received after April 15 will be charged accruing interest over the period from April 15 until the date of payment. These changes do not apply to trust taxes, such as sales and use or withholding taxes.

Ohio - Prior to the IRS announcement, state officials indicated they would comply with any changes to the federal income tax deadline.

Oklahoma – The state will comply with the extended federal income tax filing date of July 15, 2020. This relief also applies to first quarter 2020 estimated tax payments.

Oregon – The state will automatically connect to federal filing deadlines for personal income tax filers. Penalties may also be waived under certain circumstances if a taxpayer is late in paying its tax obligation due to a circumstance beyond the taxpayer's control, such as a declared regional or national state of emergency. Estimated payment due dates for personal income tax are not extended.

Pennsylvania – The deadline for taxpayers to file their 2019 personal income tax returns is extended to July 15, 2020 with penalties and interest waived. This extension applies to both final 2019 tax returns and payments and estimated payments for the first and second quarters of 2020.
 
  • Philadelphia – The city will honor the federal extensions granted to businesses from the IRS for filing and payments until July 15, 2020 for the Business Income and Receipts Tax and the Net Profits Tax. This policy includes estimated payments. No action is required from businesses to take advantage of this extension policy in Philadelphia.

South Carolina – Individual and corporate income tax deadline has been moved from April 15 to July 15, 2020. Other state taxes will remain delayed until June 1, 2020, as previously ordered.
 
Utah – The due date of the Utah individual income tax return is the same day as the due date of the federal individual income tax return. If the IRS changes the federal due date, Utah's due date will also be extended.The due dates of Utah corporate and pass through entities is set by state statute and will not be effected by IRS changesin the due dates for those returns without action by the legislature.

Virginia – Businesses impacted by COVID-19 can request to defer the payment of state sales tax due on March 20 to April 20, 2020 with a waiver of any penalties. The governor has requested that the Department of Taxation extend the due date of individual and corporate income tax payments. While filing deadlines remain the same, the due date for payments will now be June 1, 2020 and interest will accrue.

Washington – Taxpayers may request relief from the Department of Revenue (60 days for monthly filers, 30 days for quarterly or annual) on excise tax returns and late payment penalty waiver requests. Businesses can also request rescheduling of a planned audit and extensions on the renewal of their business license, registration

In addition, some states are closing their tax offices to the public and limiting access to their professionals through online services and phone calls only. Collections activities are also being suspended for delinquent taxpayers in many states.

This page will be updated regularly as new guidance is issued by the states. To confirm the latest information, please contact your state's taxation authority. Contact your Grassi tax advisor or Jeffrey Cohen, Tax Services Leader, for more information on handling your state and federal tax returns and payments amid the disruption of COVID-19.
 

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