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COVID-19: State and local tax updates

Authors: Curtis Ruppal, Mike Merkel, Ron Cook, Jeanette Tolar

May 26, 2020 / 86 min read

The legislation around COVID-19 is rapidly bringing changes to the state and local tax scene. Find the updates as of May 26 here.

The legislation around COVID-19 is bringing changes to the state and local tax scene. Please find the updates as of May 26 here, organized by state. Please let your tax advisor know if you have any specific questions.

Alabama

Income and excise tax filing and payment due dates postponed to July 15, 2020

Alabama has postponed April 15, 2020 filing and payment due dates to July 15, 2020 for the following taxes:

This includes relief for payments of tax on self-employment income. It also includes relief for estimated income taxes for the 2020 tax year. There is no limit on the amount of payments that taxpayers may postpone.

The Commissioner of the Department of Revenue ordered the relief to help taxpayers affected by the COVID-19 pandemic.

Interest, penalties, and additions to tax with respect to the postponed tax filings and payments will begin to accrue on July 16, 2020.

Executive Order, Alabama Commissioner of the Department of Revenue, March 23, 2020

Sales and use tax late payment penalties waived for certain small businesses

Effective immediately, Alabama waives late sales tax payment penalties for certain small business affected by COVID-19.

Small businesses qualifying for waiver

Late payment penalties are waived for small businesses whose monthly retail sales during the previous calendar year averaged $62,500 or less who are unable to timely pay their February, March, and April 2020 state sales tax liabilities.

Duration of waiver

Late payment penalties will be waived for these taxpayers through June 1, 2020.

Press Release, Alabama Department of Revenue, March 18, 2020; Executive Order, Alabama Commissioner of the Department of Revenue, March 18, 2020

Period for income and other tax relief expanded

Alabama has postponed April 1, 2020, through July 14, 2020 filing and payment due dates to July 15, 2020 for the following taxes:

This includes relief for payments of tax on self-employment income. It also includes relief for estimated income taxes for the 2020 tax year. There is no limit on the amount of payments that taxpayers may postpone.

The Commissioner of the Department of Revenue ordered the relief to help taxpayers affected by the COVID-19 pandemic. Previously, Alabama postponed only the April 15, 2020 filing and payment due dates for these taxes.

Interest, Penalties, and Additions to Tax

Interest, penalties, and additions to tax with respect to the postponed tax filings and payments will begin to accrue on July 16, 2020.

Executive Order, April 10, 2020

Alaska

Some tax deadlines extended

In anticipation of the signing of SB 241, a number of Alaska Department of Revenue Tax Division revenue tax deadlines have been extended according to an administrative order signed by Gov. Dunleavy. For all taxes administered by the Tax Division, except for Oil and Gas Production taxes, tax returns and payments that would otherwise be due March 31, 2020 are extended until July 15, 2020. All other tax types administered by the Tax Division and Charitable Gaming will have their deadlines extended until July 15, 2020. This extension will apply to returns (including amended and information returns), reports, and payments due between April 10, 2020 (or sooner if the bill is signed sooner) and July 14, 2020. Because the tax deadlines are extended, penalty or interest will be not be assessed if returns and payments are received for the affected periods on or before July 15, 2020.

Annual license renewal deadlines for Alcoholic Beverages, Fisheries, Mining, Motor Fuel, and Tobacco tax programs are not extended, however any associated license fees can be paid on or before July 15, 2020 without penalty or interest.

Alert, Alaska Department of Revenue, March 31, 2020

COVID-19 emergency legislation extends due dates

Alaska legislation in response to the COVID-19, or coronavirus, pandemic extends all tax returns and payments due before July 15, 2020. The extension includes partnership income information returns due April 15, 2020. The Alaska Department of Revenue previously announced an extension for corporate income tax returns and payments.

Taxpayers will automatically have until July 15, 2020 to file returns and pay taxes. Alaska will not assess penalties or interest if taxpayers comply with filing and payment requirements by July 15, 2020.

Ch. 10 (S.B. 241), Laws 2020, effective April 10, 2020

Arizona

Corporate and personal income tax filing and payment deadline moved to July 15, 2020

Arizona has moved the deadline for filing and paying state income taxes from April 15 to July 15, 2020. The extension applies to returns and payments for:

This follows a directive by the governor to provide relief to taxpayers affected by COVID-19. It is consistent with action by the IRS moving the deadline for federal returns and payments to July 15, 2020.

Taxpayers filing returns or submitting payments by the new deadline will not incur late filing or late payment penalties.

Taxpayers who think they will need more time beyond July 15 should consider filing for an extension by submitting Arizona Form 204 by July 15. Taxpayers do not need to submit Arizona Form 204 if they have already received a federal extension from the IRS.

News Release, Arizona Department of Revenue, March 20, 2020

Arkansas

Guidance issued on COVID-19 extension

The Arkansas Department of Finance and Administration has issued guidance to clarify the deadline extension for personal income tax returns and payments due to the COVID-19 pandemic. The April 15, 2020, deadline for return filing and payments is extended to July 15, 2020, for the following 2019 returns:

The extension to July 15 is automatic and the taxpayer does not need to file for an extension. The April 15, 2020 to July 15, 2020, period will be disregarded for purposes of calculation of interest and penalties. Interest and penalties will begin to accrue on July 16, 2020.

Any estimated taxes and corporate income taxes are not included in the extension relief. Additionally, no extension is provided for the payment or deposit of any other type of Arkansas state tax including, but not limited to:

COVID-19 News Release, Arkansas Department of Taxation and Finance, March 27, 2020

Franchise tax late payment interest and penalty relief announced due to COVID-19

The Arkansas Secretary of State has announced that, due to the COVID-19 pandemic, late fees and interest charges on annual franchise taxes will be waived until July 15, 2020. While the filing deadline of May 1 is set by law, the late payment fee of $25 plus the 0.000274% daily interest charge will be waived for those who file between May 2, 2020, and July 15, 2020.

News Release: Temporary Waiver of Late Fees and Interest Charges, Arkansas Secretary of State, March 31, 2020

California

Tax deadlines postponed until July 15 due to COVID-19 pandemic

California has further postponed income tax filing and payment deadlines until July 15, 2020, due to the COVID-19 pandemic. The Franchise Tax Board (FTB) announced the special tax relief for all individuals and business entities for:

Taxpayers do not need to claim any special treatment or call the FTB to qualify for this relief.

Prior announcement superseded

The FTB previously postponed the deadlines until June 15. This announcement supersedes the prior announcement.

News Release, California Franchise Tax Board, March 18, 2020

California provides for extension of payroll tax for COVID-19

California employers statewide directly affected by the new coronavirus (COVID-19) may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within 60 days from the original delinquent date of the payment or return. Visit the Emergency and Disaster Assistance for Employers page for more information. If you have any questions, contact our Taxpayer Assistance Center at 1-888-745-3886.

California Employment Development Department EDD Tax Branch News No. 432

1031 like-kind exchange periods extended due to COVID-19

For California franchise and tax purposes, taxpayers with IRC Section 1031 like-kind exchange periods due to expire on or after April 1, 2020, and before July 15, 2020, now have until July 15, 2020, to:

The Franchise Tax Board updated its COVID-19 Frequently Asked Questions (FAQs) page to provide information on these exchanges.

Tax News Flash, California Franchise Tax Board, April 15, 2020

Colorado

Corporate and personal income tax filing and payment extension announced due to COVID-19

The Colorado corporate and personal income tax filing and payment due dates have been extended as a result of the COVID-19 pandemic. The extensions apply to any income tax payment, regardless of the amount. The state will not impose any caps on the amount of tax that can be deferred.

The tax payment deadline for all Colorado income taxpayers is extended by 90 days until July 15, 2020. Interest from the due date of the payment until July 15, 2020, is waived. All income tax returns that were required to be filed by April 15, 2020, are granted an automatic six-month extension, and are due on or before October 15, 2020.

The extensions apply to any income tax payment, regardless of the amount. Unlike the federal government, the state will not impose any caps on the amount of tax that can be deferred.

In addition, the penalties for estimated payments due on and after April 15, 2020, but on or before June 15, 2020, are waived until July 15, 2020. The extension and waivers do not apply to payments due pursuant to a notice of deficiency, notice of final determination, demand for payment, installment agreement, closing agreement, or other agreement or requirement to pay.

Press Release, Colorado Department of Revenue, March 23, 2020; Executive Order D 2020-010, Colorado Gov. Jared Polis, March 20, 2020

Sales and use tax filing and payment extension announced due to COVID-19

The Colorado state sales tax and state-administered local sales tax filing and payment due dates have been extended as a result of COVID-19. The extension defers penalties and interest.

The April 20, 2020, filing and payment due date is extended to May 20, 2020. Retailers that do not file and remit full payment by April 20, 2020, will not be permitted to retain the vendor fee.

The filing and payment extensions do not apply to self-collecting home-rule cities.

Press Release, Colorado Department of Revenue, April 6, 2020; Executive Order D 2020-023, Colorado Gov. Jared Polis, April 5, 2020

Filing and payment extension for severance taxes due to COVID-19 announced

The Colorado state severance tax filing and payment due date has been extended as a result of COVID-19. The April 15, 2020, filing and payment due date is extended to May 15, 2020. It is a one-time extension.

Press Release, Colorado Department of Revenue, April 10, 2020; Executive Order D 2020-033, Colorado Gov. Jared Polis, April 9, 2020

Connecticut

Personal income tax coronavirus extensions announced

Connecticut announced that it will extend the filing and payment deadline for personal income tax returns. The announcement aligns the state with the U.S. Treasury’s response to the coronavirus, or COVID-19, pandemic.

Individuals will get a return and payment deadline extension from April 15, 2020 to July 15, 2020. The extension also applies to estimated tax payments for the first and second quarters of 2020.

Press Release, Connecticut Department of Revenue Services, March 20, 2020

Corporate income tax filing deadlines for certain annual tax returns extended

The Connecticut Department of Revenue Services has granted an automatic extension of Connecticut filing deadlines for certain annual tax returns in order to support businesses during the COVID-19 outbreak. Effectively immediately, the filing deadlines for certain annual tax returns due on or after March 15, 2020, and before June 1, 2020, are extended by at least 30 days. Further, the payments associated with these returns are also extended to the corresponding due date in June.

The impacted returns and the associated filing dates and payment deadlines are as following:

Press Release, Connecticut Department of Revenue Services, March 2020

COVID-19 extension relief expanded

Connecticut expanded its income tax filing and payment extension relief in response to the COVID-19, or coronavirus, outbreak. The extensions align Connecticut tax filing and payment dates with federal extensions.

Annual tax returns and payments

The deadline is July 15, 2020 for:

Estimated tax payments

The July 15 deadline also applies to estimated tax payments for:

Press Release, Connecticut Department of Revenue Services, April 14, 2020

Delaware

Corporate and personal income tax coronavirus extensions granted

Delaware is granting income tax return filing and payment extensions in response to the COVID-19, or coronavirus, crisis. Corporations, fiduciaries, and individuals will have until July 15, 2020 to file returns and pay tax.

The extensions apply to:

Delaware is also extending the April 15 deadline to July 15 for:

The extension does not apply to second quarter installments due on June 15.

Taxpayers can get an additional extension for filing an annual return by filing a federal extension or:

Additional Delaware extension requests are due by July 15.

The additional extension does not apply to tax payments. Taxpayers must pay any outstanding tax liability by July 15 to avoid interest and penalties.

Technical Information Memorandum 2020-1, Delaware Division of Revenue, March 23, 20

District of Columbia

Sales and use tax due date extensions for certain sales tax filers due to COVID-19

The District of Columbia is abating interest and penalties for failure to timely pay sales and use tax due.

Monthly filers must file by March 20, 2020, for the period ending February 29, 2020. Returns must be filed by April 20, 2020, for the period ending March 31, 2020.

Quarterly filers must file by April 20, 2020, for the period ending March 31, 2020.

All sales tax due for periods ending February 29, 2020, and March 31, 2020, must be paid in full by July 20, 2020. Payments received after July 20, 2020, will have interest and penalties accrued from the original due date.

Hotel and motels allowed to defer real property taxes under separate COVID-19 tax relief provisions are not eligible for this sales tax relief.

OTR Notice 2020-02, District of Columbia Office of Tax and Revenue, March 20, 2020

Filing extension granted due to COVID-19

The deadline for taxpayers to file and pay their 2019 District of Columbia individual and fiduciary income tax returns (D-40, D-41, and D-40B), partnership tax returns (D-65), and franchise tax returns (D-20, D-30) is extended to July 15, 2020. This means taxpayers will have an additional 90 days to file and pay from the original deadline of April 15, 2020.

Mayor Bowser and Chief Financial Officer DeWitt Announce 2019 Tax Filings and Payment Deadline Extended to July 15, 2020, D.C. Office of Tax and Revenue, March 23, 2020

Estimated payments not extended

The District of Columbia Office of Tax and Revenue announced that the deadlines for individual and business taxpayers to file their Tax Year 2020 estimated tax payments (Forms D-40ES, D-41ES, D-20ES, and D-30ES) remain unchanged. The first quarter payments are due April 15, 2020, and the second quarter payments are due June 15, 2020.

District of Columbia Estimated Tax Payment Deadlines Remain Unchanged, Office of Tax and Revenue, March 26, 2020

Florida

Property tax relief for those affected by COVID-19 announced

Florida has announced property tax relief measures which are being taken to address the COVID-19 outbreak.

Property tax payment date

The date for taxpayers and businesses to pay property taxes in all Florida counties is extended from March 31 to April 15, 2020. Tax collectors will consider taxes to be timely paid if received by electronic payment or postmarked by April 15, 2020.

Central assessment tax return filing date

The Florida Department of Revenue extends the due date for property tax returns filed by a railroad, railroad terminal, private car and freight line, and equipment company property from April 1 to April 15, 2020. Returns received by the department electronically or postmarked by April 15, 2020 will be considered timely filed.

Order of Emergency Waiver/Deviation No. 20-52-DOR-001, Florida Department of Revenue, March 26, 2020

Sales and use tax relief for those affected by COVID-19 announced

Florida has announced sales and use tax relief measures which are being taken to address the COVID-19 outbreak.

February 2020 reporting period for taxes collected in February and due March 20, 2020

The Florida Department of Revenue will waive the imposition of penalty and accrual of interest for those taxpayers who collected any of the following taxes in February 2020 but were unable to meet the due date:

The waiver applies provided the taxes are reported and remitted by March 31, 2020.

March 2020 reporting period for taxes collected in March and due April 20, 2020

Taxpayers not adversely affected by the COVID-19 outbreak are required to continue to file and remit on or before April 20, 2020.

For taxpayers adversely affected by the COVID19 outbreak, the department will extend the due date to April 30, 2020, for any of the following taxes collected in March:

Adversely affected” is defined as:

Affected persons with questions regarding this order may contact the department by email at COVID19TAXHELP@floridarevenue.com or by telephone at (850) 488-6800.

Order of Emergency Waiver/Deviation No. 20-52-DOR-002, Florida Department of Revenue, March 26, 2020

COVID-19 emergency extension order issued

Florida issued an emergency order to extend corporate income tax return and payment deadlines in response to the COVID-19, or coronavirus, outbreak.

Return and payment deadlines

The order extends the due date to August 3, 2020 for returns originally due:

It extends tax payments due May 1, 2020 to June 1, 2020. The deadline for tax payments due on June 1 and July 1, 2020 remains the same.

Automatic extension deadlines

The order also extends the deadline to request a filing extension for corporations with fiscal years ending December 31, 2019. Extension requests and payments due May 1, 2020 are due June 1, 2020. The deadline for extension requests and payments remains:

Estimated tax payments

The order does not extend the deadline for estimated tax payments due between April 1, 2020 and July 15, 2020.

Order of Emergency Waiver/Deviation #20-52-DOR-003, Florida Department of Revenue, April 27, 2020 

Georgia

Income tax filing deadline extended due to COVID-19

Governor Kemp has announced an extension of Georgia's income tax filing deadline to July 15, 2020 in accordance with the new federal tax filing deadline.

Gov. Kemp Issues New Executive Orders, Provides COVID-19 Update, Office of the Governor, March 23, 20

Additional extensions granted due to COVID-19

Georgia has announced additional income tax deadlines have been extended in conformance with the U.S. Treasury Department and Internal Revenue Service (IRS).

Estimated payments

The state estimated income tax payments due on June 15, 2020, have been extended to July 15, 2020 (as well as any other estimated income tax payment due after April 15, 2020, and before July 15, 2020). Previously, the state estimated income tax payments due on April 15, 2020, were extended to July 15, 2020.

Additional filers

Any income tax return and payment due after April 15, 2020, and before July 15, 2020, is now due on July 15, 2020. The extension adds additional corporate filers, as well as other fiscal year income tax filers, to the relief announced in March.

Refund claims for previous tax years

Additionally, the statute of limitations to file a refund claim for a previous tax year has been extended to July 15, 2020, for refund claims that would have expired from April 15, 2020, and before July 15, 2020.

Extension for time-sensitive department actions

Finally, mirroring the IRS, a 30-day extension has been given to the Department of Revenue to perform certain time sensitive actions if the last date for the performance of the action is on or after April 15, 2020, and before July 15, 2020. This includes actions regarding taxpayers who are under audit or examination, those who have filed a protest or appeal, or those who filed a refund claim for a previous tax year. No extension has been provided for the filing, payment, or deposit of any other type of state tax (including employee withholding and sales tax) or for the filing of any state information returns.

Georgia Extends Additional Tax Deadlines, Georgia Department of Revenue, April 16, 2020

Coronavirus FAQs updated, nexus guidance included

Georgia has continued to update its Coronavirus Tax Relief FAQs with additional income tax information. In addition to the previously announced extensions, the FAQs provide information on:

Nexus determination

Georgia will not use an employee’s relocation, that is the direct result of temporary remote work requirements due to the COVID-19 pandemic, to establish Georgia nexus or for exceeding the protections provided by P.L. 86-272 for the employer. Also, if the employee is temporarily working in Georgia, wages earned during this time period would not be considered Georgia income and therefore the company is not required to withhold Georgia income tax.

The temporary protections extend for periods:

Also, if an employee remains in Georgia after the remote work requirements end, the normal rules for determining nexus apply. A company cannot assert that solely have a temporarily relocated employee in Georgia, due to the COVID-19 emergency, creates nexus for the company or exceeds the protections of P.L. 86-272.

Lastly, wages paid to a nonresident employee that normally works in Georgia but that is temporarily working in another state due to COVID-19 emergency are considered Georgia wages and the employer should continue to withhold Georgia income taxes.

Coronavirus Tax Relief FAQs, Georgia Department of Revenue, as appearing May 14, 2020

Hawaii

Income tax filing and payment deadlines postponed for tax year 2019

Taxpayers with 2019 Hawaii income tax returns and payments due from April 20, 2020 to June 20, 2020, now have until July 20, 2020, to file and pay. This helps taxpayers affected by the COVID-19 pandemic.

The relief does not apply to estimated income tax payments for the 2020 taxable year.

Automatic six-month extensions to file by October 20, 2020, also remain available under Hawaii law. Interest, penalties, and additions to tax will begin to accrue on July 21, 2020, if taxes are not paid by July 20, 2020. Taxpayers subject to penalties or additions to tax despite the relief provided may seek reasonable cause waivers.

The relief provided applies only to Hawaii income tax returns and payments. It does not extend to:

Announcement No. 2020-01, Hawaii Department of Taxation, March 23, 2020

Idaho

Corporate and personal income tax deadline extended

Idaho has extended the income tax filing and payment deadline from April 15 to June 15, 2020.

The extension applies to all taxpayers – including individuals, businesses, and entities – regardless of the amount owed. Penalty and interest won’t apply if taxpayers file their return and pay the income tax owed by June 15.

Press Release, Idaho Gov. Brad Little, March 23, 2020; Proclamation, Idaho Gov. Brad Little, March 23, 2020

Illinois

Sales and use tax penalty and interest waived for qualified taxpayers affected by COVID-19

Effective immediately, Illinois is waiving any penalty and interest that would have been imposed on late sales tax payments from qualified bars and restaurants as a result of COVID-19. Taxpayers who are eligible for relief from penalties and interest on late sales tax payments are those operating eating and drinking establishments that incurred a total sales tax liability of less than $75,000 in calendar year 2019.

Penalties and interest will be automatically waived. However, qualified taxpayers must still file their sales tax return even if they are unable to make a payment. Any taxpayers taking advantage of this relief will be required to pay their sales tax liabilities due in March, April and May in four installments starting on May 20 and extending through August 20.

Informational Bulletin FY 2020-23, Illinois Department of Revenue, March 18, 2020

City of Chicago extends due dates again for various taxes

The city of Chicago, Illinois, extended due dates for the February, March, and April tax payments for the following City taxes until June 1, 2020:

Interest waiver

Interest waiver

For these taxes, no additional interest will accrue from March 17 through June 1, 2020 on late tax payments for the periods July 2019 through January 2020.

Notice, Chicago Department of Finance, April 15, 2020

Indiana

Business and individual income tax COVID-19 filing extension announced

Indiana has announced that it will follow the IRS and extend payments for individual and corporate income tax returns.

Individual tax returns and payments, along with estimated payments originally due by April 15, 2020 are now due on or before July 15, 2020. Returns included are the:

Corporate tax returns and payments, along with estimated payments originally due by April 15 or April 20 are now due on or before July 15, 2020. Those originally due on May 15, 2020, are now due on August 17, 2020. Returns included are the:

All other tax return filings and payment due dates remain unchanged.

DOR Announces Filing and Payment Extensions, Indiana Department of Revenue, March 19, 2020

Additional filing and payment extensions announced

Indiana has announced additional extensions for the filing and payment of personal and corporate income tax returns due to the COVID-19 pandemic.

Indiana is now extending:

Press Release, Indiana Department of Revenue, May 11, 2020

Iowa

Business and individual income tax extensions granted due to COVID-19

The Iowa Director of Revenue signed an order extending the filing deadline for several tax types. The order extends filing and payment deadlines for income, franchise, and moneys and credits taxes with a due date on or after March 19, 2020, and before July 31, 2020. The a new deadline is July 31, 2020.

Specifically, the order includes:

No late-filing or underpayment penalties shall be due for qualifying taxpayers who comply with the extended filing and payment deadlines. Interest on unpaid taxes covered by the order will be due beginning on August 1, 2020. The order excludes estimated payments.

Iowa also extended one income tax withholding deposit due date for certain taxpayers. The order extends the income tax withholding deposit due date for the period ending March 15, 2020, from March 25, 2020, to the new deposit due date April 10, 2020. No late-filing or underpayment penalties are due for qualifying taxpayers who comply with the extended filing and payment deadlines. Interest on unpaid taxes will be due beginning on April 11, 2020.

Order 2020-01 Granting Certain Extensions Under Iowa Code Section 421.17(30) Due to Proclamation of Disaster Emergency, Iowa Department of Revenue, March 19, 2020

Estimated payment relief granted due to COVID-19

Iowa grants conditional penalty relief, due to the COVID-19 pandemic, for taxpayers required to make estimated payments of individual, corporate, or franchise tax. Taxpayers will not be subject to penalties for underpayment of certain estimated tax. The relief applies to installment payments due date on or after April 30, 2020, and before July 31, 2020 for tax years beginning during the 2020 calendar year. The payments must satisfy certain conditions.

Personal income

For individuals with 2018 federal adjusted gross income under $150,001, tax payments must be equal or greater to a percentage of the amount due on the taxpayer’s 2018 Iowa income tax return. Specifically:

For individuals with 2018 federal adjusted gross income over $150,000, tax payments must be equal or greater to a percentage of the amount due on the taxpayer’s 2018 Iowa income tax return. Specifically:

Corporate or franchise

For corporations or financial institutions, tax payments are equal to or greater than the percentages of the taxpayer’s total shown due on the taxpayer’s 2018 Iowa income or franchise tax return for 2018. Specifically:

Director Order 2020-03 Granting Certain Penalty Relief Under Iowa Code Section 421.17(30) Due to Proclamation of Disaster Emergency, Iowa Department of Revenue, April 9, 2020

Kansas

Coronavirus prompts extension of corporate and personal income tax due dates

Kansas is extending the April 15, 2020 income tax return and payment due dates prompted by events surrounding coronavirus, or COVID-19.

Taxpayers will have until July 15, 2020 to file 2019 returns for:

The July 15 extension also applies to fiscal year returns due between April 15, 2020 and July 15, 2020.

Kansas will not impose a penalty or interest on calendar or fiscal year taxpayers who pay their outstanding tax liability by July 15, 2020.

Notice 20-01, Kansas Department of Revenue, March 23, 2020

Coronavirus relief granted for estimated tax payments

Kansas is granting penalty and interest relief for first quarter estimated income tax payments in response to the coronavirus, or COVID-19, pandemic. It will waive any penalty and interest for estimated tax payments due April 15, 2020 and made before July 15, 2020. The waiver applies to:

Notice 20-02, Kansas Department of Revenue, April 2, 202

Kentucky

Business and personal income tax coronavirus relief announced

Kentucky announced it is providing income tax relief in response to the coronavirus, or COVID-19, outbreak.

Taxpayers will get a return filing and payment extension from April 20, 2020 to July 15, 2020. This includes Kentucky returns and payments for:

Kentucky will waive late filing and payment penalties for taxpayers who file returns and pay taxes by the July 15 deadline. Interest will still apply to the extended tax payments.

Press Release, Kentucky Department of Revenue, March 22, 2020

Property tax filing deadline extended due to COVID-19

Kentucky’s business personal property tax return (Form 62A500) filing deadline has been extended to July 15, 2020.

Website, Kentucky Department of Revenue, April 7, 2020

Additional COVID-19 relief adopted

At the direction of S.B. 150, the Kentucky Department of Revenue (DOR) will adopt the COVID-19, or coronavirus, income tax relief provided by the Internal Revenue Service (IRS).

The DOR is extending the deadline for returns and payments due on or after April 15, 2020 to July 15, 2020. The extension relief covers returns and payments due on April 15, 2020, May 15, 2020, and June 15, 2020 for:

The relief also applies to estimated income tax payments due on those dates.

Taxpayers can get an automatic filing extension if they submit a request by July 15, 2020. The request will automatically extend due dates for taxpayers other than C corporations to:

The extended due dates for C corporation returns previously due on April 15, May 15, and June 15, 2020 are:

Press Release, Kentucky Department of Revenue, April 17, 2020

Louisiana

Filing and payment extension announced due to COVID-19

The Louisiana Department of Revenue has announced return filing and payment extensions for franchise taxes and corporate and personal income taxes. The due date for returns and payments is extended to July 15, 2020, for partnership, individual, fiduciary, and corporate returns. No extension request is required, and no penalties or interest will be assessed provided that the return and payment are submitted to the Department by the July 15, 2020, extension date.

If a taxpayer (individual, corporation, fiduciary, or partnership) requires additional time to file the return, an extension request may be submitted on the applicable extension form based on the tax type. The extension period shall run from July 16, 2020, to the general extension date of November 15, 2020 for individual, fiduciary, and partnership returns and December 15, 2020, for corporation returns.

Revenue Information Bulletin No. 20-009, Louisiana Department of Revenue, March 23, 2020

Maine

Filing and payment deadline extended due to COVID-19

Due to the COVID-19 pandemic, Maine Gov. Janet Mills has announced that the deadline for state corporate and personal income tax filing and payments is extended from April 15, 2020, to July 15, 2020. The extension includes any final and estimated Maine income tax payments due by April 15, 2020. Any failure-to-pay penalties and interest will be abated for the period of April 16, 2020, through July 15, 2020. Sales tax and payroll payments will continue as normal.

News Release, Maine Gov. Janet Mills, March 26, 2020

COVID-19 filing and payment deadline extensions expanded

Maine Revenue Services has announced that the July 15, 2020, income tax filing and payment extension as a result of the COVID-19 pandemic has been expanded to include second quarter estimated and final fiscal-year income tax payments. As originally announced, the extension included any final and estimated Maine income tax payments due by April 15, 2020. However, the extension to July 15, 2020, now also includes:

Maine Tax Alert Vol. 30, No. 11, Maine Revenue Services, April 29, 2020 

Maryland

Information released on extended deadlines

The Maryland Comptroller of the Treasury has issued more information on extended tax deadlines because of the economic impact related to the COVID-19 pandemic.
Maryland will conform with the IRS 90-day extension of federal income tax payments from April 15 to July 15, 2020. Maryland personal and corporate income taxpayers will be receive the same relief for state income tax payments.

Business-related tax filing deadlines have also been extended. Returns filed and payments made by June 1, 2020 receive an automatic waiver of interest and penalties. The extended due dates are as follows:

Release, Maryland Comptroller of the Treasury, March 18, 2020

Updated guidance issued on COVID-19 extensions

The Maryland Comptroller has issued updated guidance on state tax deadline extensions as a result of the COVID-19 pandemic.

Revised business tax extension

Maryland business-related tax returns that are due in the months of February, March, April, and May 2020, are now extended to July 15, 2020 (previously, the extension was set for June 1, 2020). The July 15, 2020, extension applies to:

Extension for first and second quarter estimated income taxes

The payment due date for quarterly estimated income tax payments for the period ending March 31, 2020, is generally April 15, 2020. Due to the state of emergency, the due date is extended to July 15, 2020. Additionally, the due date for estimated income tax payments for the second quarter of 2020, originally due on June 15, 2020, is extended to July 15, 2020.

Tax Alert 04-14-20A, Maryland Comptroller, April 14, 2020

Massachusetts

Small businesses affected by COVID-19 receive tax extension

Massachusetts has announced tax relief measures for small businesses affected by COVID-19.

Tax relief includes the postponing of the collection of certain taxes due in:

Those taxes will instead be due on June 20, 2020. All penalties and interest that would otherwise apply will be waived.

The due date extension applies to the following tax types:

Businesses that paid less than $150,000 in sales taxes plus meal taxes in the year ending February 29, 2020, will be eligible for sales and meals tax relief.

Businesses that paid less than $150,000 in room occupancy taxes in the year ending February 29, 2020, will be eligible for relief with respect to room occupancy taxes.

The Department of Revenue is in the process of drafting emergency regulations regarding these tax relief measures. The regulations are expected to be finalized by March 20, 2020.

Press Release, Office of Governor Charlie Baker and Lt. Governor Karyn Polito, March 18, 2020

COVID-19 legislation extends personal income tax: return and payment deadline

Massachusetts legislation responding to the COVID-19, or coronavirus, crisis extends the April 15, 2020 deadline for:

The new return and payment deadline is July 15, 2020.

Ch. 53 (H.B. 4598), Laws 2020, effective April 3, 2020

Michigan

Penalty and interest waived for March sales, use, and withholding taxes

The Michigan Department of Treasury has announced that it will waive penalty and interest for sales, use and withholding tax returns and payments for a period of thirty days. Therefore, any payment or return due on March 20, 2020 may be submitted through April 20, 2020. The waiver is limited to sales, use, and withholding payments and returns due March 20, 2020. The waiver is not available for accelerated sales, use, or withholding filers.

Notice: Penalty and Interest Waived for 30 Days for Monthly Sales, Use, and Withholding Tax Returns Due March 20, 2020, Michigan Department of Treasury, March 17, 2020

Property tax foreclosure deadline extended

Due to the COVID-19 pandemic, Michigan Governor Gretchen Whitmer has signed Executive Order 2020-14, extending the deadline for residents to pay back property taxes and avoid foreclosure. The tax foreclosure deadline moves from March 31, 2020 to May 29, 2020, or thirty days after the state of emergency is terminated, whichever occurs first. The executive order can be viewed on the governor’s website.

State and city income tax deadlines extended due to COVID-19

Michigan has pushed all April 2020 state and city income tax deadlines to July 2020 to help taxpayers during the COVID-19 pandemic. Returns and payments otherwise due on April 15, 2020, are now due on July 15, 2020. Returns and payments otherwise due on April 30, 2020, are now due on July 31, 2020. This applies to:

Penalties and interest

Penalties and interest for failure to file or pay will not begin to accrue until after the extended deadlines.

Automatic extensions

The extensions are automatic. Taxpayers do not need to file any additional forms or call the Michigan Department of Treasury to qualify for relief.

Executive Order No. 2020-26, Michigan Gov. Gretchen Whitmer, March 27, 2020

Sales and use taxes additional penalty waiver granted due to COVID-19

The Michigan Department of Treasury is waiving penalty and interest for the late payment or late filing of any sales and use tax or withholding tax return (including the quarterly return) due April 20, 2020. Any payment or return originally due April 20, 2020 may be submitted by May 20, 2020. The waiver includes the sales, use, and withholding returns due on April 20, 2020 as a result of the prior 30-day penalty waiver. Therefore, taxpayers originally required to file returns on March 20, 2020 have until May 20, 2020 to file and remit payments.

Notice, Michigan Department of Treasury, April 14, 2020

Income tax due date relief expanded

Michigan has extended the due dates for all Michigan income tax returns and payments (including estimated tax payments) originally due from April 15 through July 30, 2020. Executive 2020-26 previously moved all April 2020 income tax due dates to help taxpayers during the COVID-19 pandemic.

Due dates

Individual, fiduciary, and composite returns and payments otherwise due from April 15, 2020, and before July 15, 2020, are now due on July 15, 2020. Corporate income tax returns and payments otherwise due from April 30, 2020, and before July 31, 2020, are now due on July 31, 2020. The extended due dates apply to both calendar and fiscal year filers. They also apply to requests for additional extensions of time to file.

Penalties and interest

The state will suspend the imposition of penalties and interest during the extension period. It will also suspend the time period for the calculation of interest on income tax refunds for the 2019 tax year.

City income taxes

The due dates for city income tax returns and payments remain extended only as announced in Executive 2020-26, or as otherwise indicated by each city.

Notice - Automatic Extension of State Income Tax Filing Deadlines, Michigan Department of Treasury, April 17, 2020

Detroit income tax relief expanded

The City of Detroit, Michigan, has expanded its income tax return and payment relief in response to the COVID-19 pandemic. It has extended the deadline to July 15, 2020, for returns and payments due from April 15, 2020, and before July 15, 2020. The includes the deadlines for:

The city has also extended the due date to May 15, 2020, for employer quarterly or monthly withholding originally due on April 15, 2020.

Automatic extensions

The extensions are automatic. Taxpayers do not need to include any additional information when filing or otherwise contact the department in advance to request an extension.

Penalties and interest

Penalties and interest will not accrue for the period for which the extension is automatically effective. Also, interest on any refund to which the extension applies will generally not begin to accrue until 45 days after the claim for refund is filed or 45 days after the extended due date for filing the return, whichever is later.

Previously announced relief

Executive Order No. 2020-26 previously extended the deadline for Michigan state and city income tax returns and payments otherwise due on April 15, 2020, or April 30, 2020, to July 15, 2020, or July 31, 2020. This conformed with relief provided in IRS Notice 2020-17. Subsequently, IRS Notice 2020-23 expanded the federal relief to apply to returns and payments due between April 15, 2020 and July 15, 2020. The Department of Treasury then provided notice of expanded relief for state income tax returns and payments originally due from April 15, 2020, and before July 31, 2020. That notice did not apply to city income taxes.

Notice - Automatic Extension - City of Detroit Income Tax Filing Deadlines, Michigan Department of Treasury, April 28, 2020 

Minnesota

2019 individual income tax deadline extended

Taxpayers now have until July 15, 2020, to file their Minnesota individual income tax returns and make payments for tax year 2019. This is in line with the state’s continued peacetime emergency response to COVID-19.

The state provides this filing and payment grace period to those who need it. But, the state encourages those who expect refunds to file as soon as they are ready. The state also encourages those who do not need extra time to file and pay as soon as possible to support the statewide COVID-19 response.

The grace period does not apply to state estimated tax payments for individual income taxes due April 15, 2020, for the 2020 tax year.

The April 15, 2020 tax payment deadlines also have not changed for:

However, under Minnesota law, corporations receive an automatic extension to file until the later of November 15, 2020, or the date of any federal extension to file. Also, under Minnesota law, partnerships, fiduciaries, and S-corporations receive an automatic extension to file until the date of any federal extension to file.

Taxpayers can request additional relief

Taxpayers who cannot file or pay by the deadline may request additional relief for reasonable cause or the state of emergency declarations. They may request relief from penalties, additional tax charges, or interest.

Bulletin, Minnesota Department of Revenue, March 23, 2020

Sales and use tax grace period granted for businesses closed by COVID-19

Minnesota grants a 30-day sales and use tax grace period for businesses closed as a result of COVID-19. The types of business are identified in Minnesota Gov. Tim Walz’s Executive Order 20-04, such as, bars, restaurants and other places of public accommodation.

During this grace period, the Department of Revenue will not assess penalties or interest. Identified businesses with a monthly sales and use tax payment due March 20, 2020, will have until April 20 to make that payment. These businesses should still file their return by March 20, 2020. At this time, this grace period for penalty and interest is only for monthly filers and only for the March 20 payment. Identified businesses can request additional relief from penalty and interest for reasonable cause after April 20.

Notice, Minnesota Department of Revenue, March 18, 2020; Emergency Executive Order 20-04, Minnesota Gov. Tim Walz, March 16, 2020

Mississippi

Corporate and personal income tax filing and payment deadline extended due to COVID-19

The Mississippi Department of Revenue has announced that, due to the COVID-19 pandemic, the return filing and payment deadline for corporate and personal income taxes is extended to May 15, 2020. The first quarter 2020 estimated tax payment is also extended until May 15, 2020. Penalty and interest will not accrue on the extension period through May 15, 2020. Further, 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. The extension also does not apply to payments on prior liabilities. However, the Department will consider an extension of time to file and pay on a case-by-case basis.

Notice 2020-01, Mississippi Department of Revenue, March 23, 2020

COVID-19 filing and payment deadline further extended to July 15

Due to the COVID-19 pandemic, the Mississippi Department of Revenue has announced that the due date for filing income tax returns and making first and second quarter estimated payments is further extended to July 15, 2020. The previous announced extension was for May 15, 2020. The new filing and payment extension applies to:

Notice 80-20-002, Mississippi Department of Revenue, May 5, 2020 

The extension does not apply to sales tax, use tax, or any other tax types. The extension also does not apply to payments on prior liabilities. However, the Department will consider an extension of time to file and pay on a case-by-case basis.

Missouri

Corporate and personal income tax filing and payment deadline extended to July 15, 2020

Missouri extended the filing and payment deadline for state income taxes from April 15 to July 15, 2020. The Department of Revenue (DOR) announced the tax relief in response to the COVID-19 outbreak. This mirrors federal guidance issued by the IRS. The payment relief applies to all income tax returns filed by:

It also applies to estimated tax payments for tax year 2020 that would otherwise be due on April 15, 2020. The DOR will automatically provide this relief. Filers do not need to take any additional steps to qualify.

Penalties and interest

Penalties and interest will begin to accrue on any remaining unpaid balances as of July 16, 2020.

News Release, Missouri Department of Revenue, March 21, 2020

June 15 estimated tax payment deadline extended to July 15

Missouri extended the June 15, 2020 estimated income tax payment deadline to July 15, 2020. This mirrors federal guidance issued by the IRS. The Department of Revenue previously extended the April 15, 2020 income tax filing and payment deadlines to July 15, 2020. It announced the tax relief in response to the COVID-19 outbreak.

The department notes that taxpayers may still request an extension to file until Oct. 15, 2020, if they cannot meet the new July 15 filing deadline. An extension to file is not an extension to pay taxes owed. Penalties and interest will begin to accrue on any remaining unpaid balances as of July 16, 2020. Taxpayers that file their return or request an extension of time to file by July 15, 2020, will automatically avoid interest and penalties on tax paid by July 15.

News Release, Missouri Department of Revenue, April 13, 2020

Montana

Personal income tax extension announced for taxpayers affected by coronavirus

In response to the COVID-19 crisis, Montana has extended the payment and filing deadlines for 2019 individual income taxpayers to July 15, 2020. The deadline for those making estimated tax payments for the first quarter of 2020 has also been extended to July 15, 2020.

Notice, Montana Department of Revenue, March 20, 2020

Nebraska

Corporate and personal income tax coronavirus relief announced

Nebraska announced that as a result of the COVID-19, coronavirus, pandemic it will offer taxpayers income tax return filing and payment relief. It is the same relief granted by federal authorities.

Annual returns and payments

Estimated tax returns and payments

The extension relief also applies to estimated income tax returns and payments due on April 15.

Press Release, Office of Governor Pete Ricketts, March 23, 2020

New Hampshire

Income tax filing deadlines unchanged

New Hampshire has announced that the business profits tax and business enterprise tax, interest and dividends tax, or any other tax administered by the New Hampshire Department of Revenue Administration are not extended. The interest and dividends tax is due on April 15, 2020.

Announcement, New Hampshire Department of Revenue Administration, March 23, 2020

New Jersey

Filing and payment extensions due to COVID-19 announced

New Jersey legislation extending the time to file and pay 2019 calendar year individual gross income, partnership, and corporation business taxes originally due on April 15, 2020, has passed both legislative houses. The Governor has announced his intention to sign the legislation into law on Tuesday.

Taxpayers will have until July 15, 2020 to file returns and make applicable tax payment, including 1st quarter estimated tax payments. All other returns and payments are due on their original due date, including 2nd quarter estimated tax payments. Penalties and interest will not be imposed on the balance of 2019 income tax due between the original due date and July 15.

COVID-19 Extension and Related Information, New Jersey Division of Taxation, April 14, 2020; S. B. 2338, as passed by the New Jersey Assembly and Senate on April 13, 2020

Extensions and tax relief under COVID-19 fiscal mitigation act discussed

New Jersey Governor Murphy signed into law the "COVID-19 Fiscal Mitigation Act" that automatically extends the due date for certain taxpayers to file and make payments originally due on April 15, 2020 to July 15, 2020. The new law highlights that:

Due date extensions

Extended interest period

Generally, the New Jersey Division of Taxation (division) pays interest on refunds that are issued six months after the date the refund claim was filed, the tax was paid, or the due date of the return, whichever is later ("the original interest payment period"). The new law extends the original interest payment period by an additional 6 months after the COVID-19 state of emergency has been lifted ("the extended interest period").

Accordingly, if the original interest payment period ended prior to April 14, 2020 (the effective date of the new law), the payment of interest on the refund will not be affected by the new law. If the original interest payment period ends on or after April 14, 2020, interest will be paid if the refund is issued after the original interest period or the extended interest period, whichever is later.

Original assessment time period and consent period extension

The new law extends both the original assessment time period and the consent period by an additional 90 days after the COVID-19 state of emergency has been lifted ("the extended assessment time period"). Generally, there is a statutorily prescribed time limit for the division to audit and/or make assessments on tax returns ("the original assessment time period"). For most taxes, the original assessment time period is within four years of the date that a tax return was filed. The original assessment time period is shorter for Gross Income Tax returns, which must be assessed within 3 years of the date that a tax return was filed. A taxpayer may consent to an additional period of time beyond the 3 or 4 year period (“the consent period”).

The New Mexico Taxation and Revenue Department has announced that it will not impose interest charges on corporate and personal income taxpayers who take advantage of the 90-day COVID-19 filing and payment extensions. The Department had previously announced that only penalties would be suspended for extension. However, interest will still accrue on withholding tax extensions.

News Release, New Mexico Taxation and Revenue Department, March 25, 2020

New York

Sales and use tax penalty and interest abatement allowed due to COVID-19

New York has announced that penalty and interest may be waived for quarterly and annual sales and use tax filers who were unable to file or pay on time due to COVID-19.
Penalties and interest may be waived for quarterly and annual sales and use tax filings and remittances with a due date of March 20, 2020, for those who were unable to timely file and pay as a result of COVID-19, such as:

Returns must be filed and the amount due must be paid within 60 days of the due date for this relief to apply.

Sales tax vendors who are required to file returns on a monthly basis and participants in the Promptax program for sales and use tax or prepaid sales tax on fuel are not eligible for this relief.

Taxpayers seeking interest and penalty abatements for COVID-related filing and payment delays may request relief from the Department of Taxation. Alternatively, taxpayers that receive a penalty notice from the department for failure to file returns or make payments due March 20, 2020, should follow the instructions on the notice to request abatement of interest and late filing or late payment penalties that would otherwise apply.

Important Notice N-20-1, New York Department of Taxation and Finance, March 2020; Tax Department response to novel coronavirus (COVID-19), Questions and Answers, New York Department of Taxation and Finance, March 2020

Details released on coronavirus extension

As a result of the COVID-19 outbreak, New York has extended the April 15 due date to July 15, 2020, for personal income tax and corporation tax returns originally due April 15, 2020. The extension applies to returns for individuals, fiduciaries, and corporations taxable under Tax Law Articles 9, 9-A, and 33. In addition, taxpayers are allowed to defer all related tax payments due on April 15, 2020, to July 15, 2020, without penalties and interest, regardless of the amount owed.

Taxpayers do not need to file any additional forms or call to apply for this relief. Returns due on April 15, 2020, will automatically be granted the filing and payment deadline extension and relief from penalties and interest.

Tax year 2019 returns due on April 15, 2020, and related payments of tax or installments of tax, including installments of estimated taxes for the 2020 tax year, will not be subject to any failure to file, failure to pay, late payment, or underpayment penalties, or interest if filed and paid by July 15, 2020.

Taxpayers unable to file their 2019 return by July 15, 2020, can request an automatic extension. The return will be due on October 15, 2020 (or September 30, 2020, for calendar-year fiduciary returns), if the extension request is filed by July 15, 2020, and the taxpayer properly estimates and pays the 2019 tax liability with the extension request.

Exceptions: No extension is provided in the notice for the payment or deposit of any other type of state tax, or for the filing of any state information return. In addition, remittance of income tax withheld by employers required to be made using Form NYS-1, Return of Tax Withheld, must be made on time.

Important Notice N-20-2, New York Department of Taxation and Finance, March 2020

New York City

Business and excise tax penalty waiver announced for taxpayers affected by coronavirus

Because of the COVID-19 outbreak, New York City has announced a waiver of penalties for business and excise taxes due between March 16 and April 25, 2020. Taxpayers can request to have the penalties waived on a late-filed extension or return, or in a separate request.

Taxpayers filing an extension or return or making a tax payment according to these rules will not be subject to any late filing, late payment, or underpayment penalties. However, while late filing and late payment penalties are waived, applicable interest must be paid on all tax payments received after the original due date.

All paper filings under this announcement should be marked "COVID-19" on the top center of the first page. The same relief will be provided to adversely affected electronic filers.

Finance Memorandum 20-2, New York City Department of Finance, March 19, 2020

North Carolina

Penalty relief provided for those affected by COVID-19

North Carolina provides a limited-time waiver of certain penalties for taxpayers who have been affected by COVID-19.

The Secretary of Revenue has elected to waive the following penalties: (1) the penalty for failure to obtain a license; (2) the penalty for failure to file a return; (3) the penalty for failure to pay tax when due; and (4) the penalties regarding informational returns (collectively, "Late Action Penalties"). The waiver applies to the failure to timely obtain a license, file a return, or pay a tax that is due between March 15, 2020, and March 31, 2020, if the license is obtained, the return or extension application is filed, or the tax is paid by April 15, 2020. The waiver will be considered a waiver for special circumstances. The waiver will not be considered a waiver for good compliance that can only be granted once every three years per tax type.

Affected taxpayers who cannot meet their filing or payment requirement as a result of COVID-19 should complete Form NC-5500, Request to Waive Penalties (NC-5500). Affected taxpayers are instructed to write "COVID-19" on the top of Form NC-5500. The form is available on the website of the North Carolina Department of Revenue at Request to Waive Penalties.

Affected taxpayers can, in the alternative, send a letter that requests a penalty waiver. The letter should contain the taxpayer’s name, address, SSN or FEIN, Account ID, and the tax type and tax period for which the taxpayer seeks a waiver of penalty. The NC-5500 or letter should be mailed to the North Carolina Department of Revenue, Customer Service, P.O. Box 1168, Raleigh, NC 27602.

Important Notice: Department of Revenue Provides Penalty Relief to Persons Affected by Novel Coronavirus Disease, North Carolina Department of Revenue, March 17, 2020

Corporate and personal income tax coronavirus filing extension provided

North Carolina will provide income taxpayers with an automatic filing extension for returns originally due on April 15, 2020. The extension is in addition to the penalty relief the state announced in response to the coronavirus, or COVID-19, pandemic.

The extended due date for filing returns is July 15, 2020. The extension applies to income and franchise tax returns filed by:

The state does not have authority to extend income tax payments. But, it will not impose a penalty for failure to pay if outstanding tax liability is paid by July 15, 2020.

State law prevents the waiver of interest on the underpayment of estimated tax. Taxpayers who do not pay estimated tax between April 15, 2020 and July 15, 2020 are still subject to the interest penalty. If taxpayers cannot file their North Carolina income tax return by July 15, 2020 they can request an additional federal or state extension. They must file the additional extension request by the extended due date. A taxpayer can also request a waiver of penalties by completing and filing Form NC-5500.

Important Notice: Department of Revenue Extends the Time to File Income and Franchise Tax Returns, North Carolina Department of Revenue, March 23, 2020

Coronavirus legislation waives interest, extends certain deadlines

North Carolina enacted legislation in response to the coronavirus, or COVID-19, disease that:

Waiver of interest

Interest from April 15, 2020 through July 15, 2020 will not run on an underpayment of tax for returns due from April 15, 2020 through July 15, 2020. The waiver of interest applies to:

It also applies to interest on the underpayment of estimated corporation and personal income tax due by July 15, 2020.

Refund requests

Taxpayers will have until July 15, 2020 to request refunds of corporation income, corporation franchise, or personal income tax. The extension of the statute of limitations period applies to refunds that expire on or after April 15, 2020 and before July 15, 2020.

Requests for review

The legislation extends the deadline for filing a request for a tax review between April 15, 2020 and July 15, 2020 to July 15, 2020. The extension applies to deadlines for filing:

Ch. 2020-3 (S.B. 704), Laws 2020, effective May 4, 2020

Expanded COVID-19 tax relief, including waiver of interest and deadline extensions, discussed

In an important notice, North Carolina Department of Revenue (department) informs taxpayers affected by the COVID-19 pandemic of expanded tax relief for certain individuals and businesses. The notice discusses: (1) extensions of certain tax filing deadlines to mirror the relief provided by the Internal Revenue Service; (2) extended State tax-related deadlines.

The notice clarifies that:

Further, the notice discusses waiver of interest on underpayments of tax, including estimated tax; procedure for obtaining interest waiver; refund extensions; and extension of certain tax-related administrative and appeals-related deadlines. Additionally, the notice provides illustrations related to the expanded tax relief.

Important Notice: Waiver of Interest and Other Economic Support to North Carolina Taxpayers in Response to the Coronavirus Disease 2019, North Carolina Department of Revenue, May 6, 2020

North Dakota

Corporate and personal income tax penalty and interest waiver announced for taxpayers affected by coronavirus

As a result of the COVID-19 situation, North Dakota has announced that individuals and businesses who are unable to file an income tax return or pay the tax by the April 15th deadline can file and make payment through July 15, 2020, without penalties or interest.

Notice, North Dakota State Tax Commissioner’s Office, March 20, 2020

Additional coronavirus filing and payment relief announced

North Dakota announced an expansion of income tax filing and payment relief, closely following the IRS extension declaration related to COVID-19. The North Dakota extension generally now applies to all taxpayers that have a filing or payment deadline falling on or after April 1, 2020, and before July 15, 2020. Individuals, trusts, estates, and business entities qualify for the extra time.

Estimated payments: The expanded extension also provides relief for estimated tax payments due June 15, 2020. Any individual or corporation that has a quarterly estimated tax payment due on or after April 1, 2020, and before July 15, 2020, can wait until July 15 to make that payment, without interest.

Notice, North Dakota State Tax Commissioner’s Office, April 15, 2020

Ohio

Filing and payment deadlines extended due to COVID-19

Ohio has announced that it will be extending the deadline to file and pay the state income tax. The new deadline is July 15. As with the IRS extension, Ohio will be waiving penalty on tax due payments made during the extension.

The extension, and waiver of penalty and interest applies to:

Estimated payments

Individuals, estates, trusts and certain businesses making quarterly estimated income tax payments, are also granted additional time to file and pay without penalty or interest. The first and second quarterly payments, normally scheduled for April 15 and June 15 for most taxpayers, have both been extended to July 15.

Ohio Extending Income Tax Filing and Payment Deadline, Ohio Department of Taxation, March 27, 2020

Oklahoma

Corporate and individual income tax filing deadlines extended due to COVID-19

Oklahoma will extend the deadline to pay Oklahoma income taxes due April 15, 2020 to July 15, 2020, following the newly established Internal Revenue Service (IRS) deadlines. All individual and other non-corporate tax filers can defer up to $1 million of income tax payments due on April 15, 2020, until July 15, 2020, without penalties or interest. Corporate taxpayers are granted a similar deferment of up to $10 million of income tax payments that would be due on April 15, 2020, until July 15, 2020, without penalties or interest.

The Oklahoma Tax Commission’s Order does not change the April 15 filing deadline and is applicable to income tax due from tax year 2019 and the first quarter payment for tax year 2020, both of which would normally be due on April 15, 2020.

Oklahoma Tax Commission to allow deferred tax payments due to COVID-19, Oklahoma Tax Commission, March 19, 2020

Oregon

COVID-19 tax relief options discussed

Oregon discusses the relief it can grant to taxpayers impacted by COVID-19. Oregon has several options to grant relief under federal or state declarations of emergency, or when situations arise that impair the ability of taxpayers to meet their obligations.

Personal income tax

Personal income taxpayers can still file an extension to file with the IRS, and Oregon will automatically grant an extension for the Oregon return. Oregon is tied to the Internal Revenue Service filing and payment due dates for personal income taxes. If the IRS extends the April 15th due date due to the COVID-19 pandemic, Oregon will automatically connect to those dates for personal income tax filers.

Estimated payment due dates for personal income tax are not extended. However Oregon law states that interest will not be imposed on an underpayment of estimated tax if Oregon determines that by reason of casualty, disaster, or other unusual circumstances the imposition of interest would be against equity and good conscience.

Corporate Activity Tax

Initial quarterly payments for the new Corporate Activity Tax (CAT) are due April 30, 2020. Oregon will not assess underpayment penalties to taxpayers making a good faith effort to estimate their first quarter payments.

COVID-19 tax relief options, Department of Revenue, March 13, 2020

Tax filings extended due to COVID-19

Oregon has announced an extension for Oregon tax filing and payment deadlines for personal income taxes and some other taxes closely following the IRS extension.

For personal income tax, transit self-employment tax, and fiduciary taxpayers the:

Estimated tax payments for tax year 2020 are not extended.

The tax year 2019 six-month extension to file, if requested, continues to extend only the filing deadline until October 15, 2020.

For corporate (excise) income taxpayers the:

Estimated tax payments for tax year 2020 are not extended.

Taxpayers do not need to file any additional forms or call to qualify for the automatic Oregon tax filing and payment extension. As a result of the extension of the due dates for filing Oregon tax returns and making Oregon tax payments to July 15, 2020, interest and penalties for Oregon tax filings and payments extended by the order will begin to accrue on July 16, 2020.

Revenews, Oregon Tax Relief, Oregon Department of Revenue, March 25, 2020; Revenue Director Order 2020-01, Oregon Department of Revenue, March 24, 2020

Additional extensions announced due to COVID-19

Oregon expanded the types of tax returns for which filing and payment deadlines have been extended due to COVID-19.

For personal income, transit self-employment, estate, partnership, S-Corporation, and corporate excise/income taxpayers and filers the:

Corporate excise/income or personal income tax returns required to be filed with regard to an estate or trust are also eligible for this relief. Fiscal year returns and related payments due after July 15, 2020 are not extended at this time.

There is also a temporary extension of the time to submit written objections or requests for a conference and issue notices as follows:

The deadline for filing a claim for refund is extended to July 15, 2020, if the deadline for filing the claim for refund otherwise would have expired on or after April 1, 2020 and before July 15, 2020. Finally, the order extends the deadline for filing an application with the county assessor for property tax deferral for tax year 2020–21.

Revenue Director’s Order 2020–02, Oregon Department of Revenue, April 20, 2020

Pennsylvania

Philadelphia follows federal COVID-19 extensions

The Philadelphia Department of Revenue has announced that it 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.

Press Release, Philadelphia Department of Revenue, March 23, 2020

Filing and payment of additional income taxes extended due to COVID-19

Pennsylvania has enacted legislation authorizing the extension of additional income tax filing and payment deadlines to July 15, 2020 in response to the COVID-19 emergency.

Because the federal government temporarily extended its income tax return filing and payment dates from April 15 to July 15, 2020, the personal income tax annual return filing and payment dates automatically conformed to July 15, 2020.

The law temporarily allows the department to extend the deadline to July 15, 2020 for:

The law also allows the Department of Community and Economic Development to coordinate with the governing bodies and local agencies of political subdivisions to extend filing and payment deadlines to July 15, 2020 for the local earned income tax imposed under chapter 5 of the Local Tax Enabling Act.

Act No. 10 (H.B. 1232), Laws 2020, effective March 27, 2020

Additional filing extensions announced due to COVID-19

Pennsylvania has announced that it is extending the due date for corporation income tax returns due in May to August 14, 2020.

The recently enacted Act 10 of 2020 extended the:

The due date for corporations with Pennsylvania returns and payments due on May 15 is now August 14. There is no extension for the June 15 estimated payment due date for corporations.

Pennsylvania is also extending the due date for non-resident withholding and partnership corporate net income tax withholding payments to July 15.

Extension of Filing Deadline Applies to Trusts/Estates, Partnerships and S Corporations, Pennsylvania Department of Revenue, April 2, 2020

Rhode Island

Guidance issued on filing and payment extension due to COVID-19

The Rhode Island Division of Taxation has issued guidance to clarify the return filing and payment deadline extension of certain state taxes due to the COVID-19 pandemic. Individuals can defer Rhode Island resident and nonresident personal income tax returns and personal income tax payments, normally due on April 15, 2020, to July 15, 2020, without penalties and interest, regardless of the amount owed. Similarly, certain business entities can defer Rhode Island returns and tax payments, normally due April 15, 2020, to July 15, 2020, without penalties and interest, regardless of the amount owed.

In addition to corporate and personal income tax returns and payments, the extension relief is provided for entities such as insurance companies, surplus lines brokers, public service corporations, and banks subject to the bank excise tax. Further, the new deadline also applies to Rhode Island property-tax relief claims filed on Form RI-1040H and to claims for the residential lead abatement tax credit filed on Form RI-6238 that would normally be due on April 15, 2020.

The guidance document includes tables detailing the return types and form numbers that qualify for the extension relief. The extension applies to estimated payments and returns, as well.

Although the deadline for filing certain tax returns and making certain tax payments has been automatically postponed by three months, the Division urges tax preparers and taxpayers to file their returns before the new deadline, where possible.

ADV 2020-11, Rhode Island Division of Taxation, March 27, 202

South Carolina

Coronavirus extension information updated

South Carolina has modified its previously announced filing and payment relief for taxpayers affected by COVID-19.

The Department of Revenue is extending tax relief for South Carolina 2019 income tax returns (e.g., individual, C corporation, and trust returns) originally due April 15, 2020, to provide the same relief granted by the Internal Revenue Service. As a result, taxpayers will have until July 15, 2020 to file South Carolina income tax returns and pay income taxes due. This also includes quarterly estimated payments due on April 15, 2020. Interest or penalties related to this tax relief will be waived.

Other taxes: The department previously announced that affected taxpayers will have until June 1, 2020, to file and pay taxes for returns that are due between April 1, 2020 and June 1, 2020. The Governor has directed that other state taxes (i.e., those taxes other than the income taxes conforming to the new federal income tax deadline) will remain delayed until June 1, 2020.

The June 1, 2020 relief applies to taxes administered by the department or tax returns filed with the department between April 1, 2020, and June 1, 2020, including, but not limited to:

Returns: Taxpayers filing an electronic or paper South Carolina tax return will automatically receive this tax filing and payment relief. Taxpayers do not need to file any additional forms or call the Department to qualify for this relief.

Taxpayers may choose to continue to file South Carolina tax returns with the department during the relief periods electronically, through MyDORWAY, or by paper. Those taxpayers may choose to postpone payment of the tax due reported on the return until the June 1, 2020 or July 15, 2020 relief due date. Interest or penalties related to this tax relief will be waived if payment is made by the end of the relief period.

Additional extension: This tax relief automatically postpones the due date of a South Carolina income tax return from April 15, 2020, to July 15, 2020. Individuals and businesses who need additional time to file beyond the July 15 deadline can request an extension of time to file by filing the appropriate South Carolina extension on or before July 15, 2020. Alternatively, if a taxpayer files a timely federal extension, this will automatically extend the time to file the South Carolina 2019 income tax return to October 15, 2020.

Information Letter 20-4, South Carolina Department of Revenue, March 23, 2020

Coronavirus filing and payment relief expanded

In response to expanded tax relief provided by the Internal Revenue Service, South Carolina is providing additional tax filing and payment relief as a result of the COVID-19 pandemic. Tax relief to July 15, 2020, now applies to all taxpayers that have an income tax, franchise tax, or corporate license fee filing or payment deadline (originally or under a valid extension) between April 1, 2020, and July 15, 2020. Individuals (including those working or living outside the United States), corporations, partnerships, banks, savings and loans, utilities, trusts and estates, and tax-exempt organizations qualify. Returns and payments on the following South Carolina forms qualify for the relief: SC 1040, SC 1120, SC 1120U, SC 1120S, SC 1065, SC 1101B, SC 1104, SC 1041, and SC 990-T.

South Carolina tax relief to July 15, 2020, now also applies to estimated tax payments due June 15, 2020. A taxpayer that has a quarterly estimated tax payment due on or after April 1, 2020, and before July 15, 2020, can make the payment by July 15, 2020, without penalty.

Taxpayers who need additional time to file may choose to file the appropriate extension form by July 15, 2020, to obtain an extension to file their return. The extension date may not go beyond the original statutory extension date, and the filing extension will not extend the time to pay South Carolina income tax beyond July 15, 2020.

Information Letter 20-8, South Carolina Department of Revenue, April 13, 2020

Tennessee

Coronavirus filing and payment extension announced

As a result of the COVID-19 crisis, Tennessee has announced that franchise and excise taxpayers will have until July 15, 2020, to file returns and make any payments, including quarterly estimated payments, originally due April 15, 2020. Interest and late filing penalties will not be applied to returns filed and payments made by the extended due date. The October 15, 2020, six-month extension date for calendar year 2019 returns remains unchanged.

Important Notice No. 20-05, Tennessee Department of Revenue, March 2020

COVID-19 business tax filing and payment extension announced

Tennessee has extended the due date for filing and paying the state and local business tax from April 15, 2020 to June 15, 2020. The business tax is imposed on gross receipts and applies to most businesses selling goods or services.

Tax filing and payment extension

Taxpayers have until June 15, 2020 to file returns and make any payments originally due on April 15, 2020. Interest and late filing penalties will not be applied to returns filed and payments made on or before this extended due date.

Important Notice No. 20-07, Tennessee Department of Revenue, March 202

Professional privilege tax COVID-19 filing and payment extension announced

Tennessee has extended the due date for filing and paying the professional privilege tax from June 1, 2020 to July 1, 2020. Interest and late filing penalties will not be applied to returns filed and payments made on or before this extended due date.

Beginning this year, only the following professions, which are licensed in Tennessee, are subject to the tax:

Important Notice No. 20-11, Tennessee Department of Revenue, April 2020

Texas

Franchise tax deadline extended due to COVID-19

Texas has extended the due date for 2020 franchise tax reports and payments to July 15, 2020. The Comptroller announced this relief in response to the COVID-19 pandemic. The due date extension applies to all franchise taxpayers. It is automatic. Taxpayers do not need to file any additional forms. The state aligned the franchise tax deadline with the IRS deadline, because information from federal tax returns comprises the building blocks for Texas franchise tax returns.

Franchise taxpayers who need an extension beyond July 15, 2020, have some options.

Extensions beyond July 15

Non-electronic funds transfer (non-EFT) taxpayers: Non-EFT taxpayers who cannot file by July 15 may file an extension request on or before July 15. They must pay 90% of the tax due for the current year, or 100% of the tax reported as due for the prior year with the extension request. They will then have until January 15 to file their report and pay the remainder of the tax due.

Mandatory EFT payers: Mandatory EFT payers may also file an extension request on or before July 15. They must pay 90% of the tax due for the current year, or 100% of the tax reported as due for the prior year with the extension request. They will then have until August 15 to file their report and pay the remainder of the tax due. On or before August 15, 2020, they may request a second extension. They must pay the remainder of any tax due with this extension request. This will extend the report due date to January 15. Any payments made after August 15 will be subject to penalty and interest.

News Release, Texas Comptroller of Public Accounts, April 2, 2020

Utah

Legislation shifts tax deadlines in response to COVID-19 pandemic

Utah has enacted special session legislation shifting income tax deadlines and making other changes. The governor called for the special session in response to the COVID-19 pandemic.

Note: The State Tax Commission previously announced the extension of some deadlines to July 15, 2020.

Return filing and payment dates

Income tax returns and payments are now due by the later of:

For the 2019 taxable year, taxpayers may receive Utah extensions of time to file or pay until the last day of the corresponding federal extensions to file or pay. This supersedes the normal provisions authorizing the State Tax Commission to extend the time for filing or payment for most taxpayers for not to exceed six months (for partnerships not to exceed five months).

Penalties and interest on late payments will accrue from the day on which the return is due.

Corporate estimated income tax due dates

Utah corporate estimated income tax due dates will align with the federal estimated tax due dates. Utah adopts the due dates in IRC Sec. 6655, but now also will follow any modifications to those dates by other federal action.

Installment payments of tax on deferred foreign income

Corporations making installment payments of the tax on deferred foreign income described in IRC Sec. 965 must pay:

These changes have retrospective operation for:

Subtraction for retirement plan distributions

For taxable years beginning on or after January 1, 2020, a resident or nonresident individual may subtract the amount of a distribution from a qualified retirement plan under IRC Sec. 401(a) if:

H.B. 3003, Laws 2020, Third Special Session, applicable to taxable years beginning on or after January 1, 2019, except as noted 

Vermont

Coronavirus filing relief announced

Vermont Gov. Phil Scott has directed the Commissioner of Taxes to provide relief to businesses who, because of COVID-19, are unable to meet the March 25 and April 25 filing deadlines for meals and rooms tax or sales and use tax. This relief is provided until further notice. Taxpayers who are unable to meet the deadlines will not be charged any penalty or interest on these taxes for late submissions.

In addition, income tax filing due dates for the following have been extended from April 15, 2020, to July 15, 2020:

Accordingly, taxpayers can file and pay these taxes by July 15, 2020, without any penalty or interest. This includes any tax year 2020 estimated payments that were due for these taxes on April 15th, 2020.

Press Release, Vermont Department of Taxes, March 23, 2020

COVID-19 extension announced for second quarter estimated payments

Vermont is waiving penalties and interest for estimated income tax payments originally due June 15, 2020, provided that they are paid by July 15, 2020. This applies to:

Vermont previously announced relief for estimated income taxes due April 15, 2020, as long as they were paid by July 15, 2020. The new announcement extends relief for any tax year 2020 estimated income tax payments due between April 15 and before July 15, to be payable by July 15 without any penalty or interest.

Press Release, Vermont Department of Taxes, May 19, 2020

Virginia

Corporate and individual income tax payment extension announced for taxpayers affected by coronavirus

In response to the COVID-19 crisis, Virginia has announced an income tax payment extension and waiver of late payment penalties. Any income tax payments due from April 1 to June 1, 2020, can be submitted to the Department of Taxation by June 1, 2020 without penalty. As a result, the department will automatically waive any late payment penalties that would otherwise apply, as long as full payment is made by June 1, 2020. If full payment is not made by June 1, 2020, the penalty waiver will not apply, and late payment penalties will accrue from the original due date for the payment. Interest will continue to accrue from the original due date.

Taxes eligible for the payment extension and penalty waiver include individual, corporate, and fiduciary income taxes, as well as any estimated income tax payments that are required to be paid to the department during this period.

The announcement does not provide a filing extension. To avoid any late filing penalties that may apply, taxpayers that use the payment extension are still required to file income tax returns by the relevant due dates. However, if they are unable to file by those due dates, Virginia offers automatic filing extensions to all taxpayers for up to six months (or seven months in the case of certain corporations). No application is required. A taxpayer deciding to take advantage of the automatic filing extension should be sure to make an extension payment by June 1, 2020, to avoid late payment penalties or extension penalties.

Tax Bulletin 20-4, Virginia Department of Taxation, March 20, 2020

COVID-19 interest waiver announced for certain payments

Virginia announced that it will waive the accrual of interest for certain income and sales tax payments that are paid on extension in response to the coronavirus crisis.

Income tax

Certain income tax payments originally due from April 1 to June 1, 2020, can now be submitted to the Department of Taxation without the accrual of interest that would normally be required for late payments. This waiver of interest applies only if full payment is made by June 1, 2020.

For a taxpayer filing on extension, at least 90% of the total tax liability must be paid by June 1, 2020, in order for the interest waiver to apply. If the interest waiver applies to such a taxpayer, no interest will accrue on the amount of tax paid by June 1, 2020, but interest will accrue from the original due date to the date of payment on any amount left unpaid after June 1, 2020.

The interest waiver applies to any payment required to be made with a tax year 2019 individual, corporate, or fiduciary income tax return, as well as any such payment required to be made with respect to an election to file on extension. In addition, the interest waiver applies to any individual, corporate, or fiduciary estimated income tax payments required to be paid during the period from April 1 to June 1, 2020. The waiver also applies to payments associated with composite returns.

Because of the interest waiver, and the payment extension previously announced in Tax Bulletin 20-4, taxpayers can make these income tax payments by June 1, 2020, without incurring any interest or penalties. This relief is automatic, and no application or paperwork is required to qualify.

Filing extensions

Although neither the current bulletin nor Tax Bulletin 20-4 provides a filing extension, Virginia law offers an automatic filing extension to all taxpayers for up to 6 months, or 7 months in the case of certain corporations. No application or paperwork is required to file on extension. Therefore, taxpayers eligible for the automatic interest waiver can file a return and fully pay any associated taxes due by June 1, 2020, without incurring interest or penalties.

Pass-through entities

Although the interest waiver and the payment extension announced in Tax Bulletin 20-4 do apply to the amount of income tax paid with a composite return, this relief does not apply to nonresident withholding tax.

Employer withholding

The interest waiver and the payment extension announced in Tax Bulletin 20-4 do not apply to employer withholding of income tax.

Sales tax

Dealers that were granted an extension of the due date for the February 2020 sales tax return and payment due in March under Tax Bulletin 20-3 will receive a waiver of the interest that would have otherwise accrued for the late payment. The interest waiver applies only to such payments submitted to the department no later than April 20, 2020.

Tax Bulletin 20-5, Virginia Department of Taxation, April 27, 2020 

Washington

Business and occupation, sales and use taxes COVID-19 tax relief announced

For purposes of the business and occupation (B&O) tax, as well as other taxes it administers, the Washington Department of Revenue has announced certain measures to provide relief to taxpayers impacted by the COVID-19 pandemic.

Tax relief

Upon request, the department will provide extensions for filing and payment as follows:

The department will delay issuing new compliance assessments for the next 30 days. The delay includes tax warrants, notices of withhold and deliver, and revocations.

Upon request, the department will work with taxpayers who have a payment plan to adjust payment amounts or extend payment dates 30 to 60 days.

The department will delay auditing businesses with a gross income of less than $5 million in the past year or is a type of business that falls within the scope of the governor’s proclamation (restaurants, bars, recreational and entertainment facilities). For audits in progress, the department may provide an extension of up to 60 days or work with the taxpayer to issue the audit.

News Release, Washington Department of Revenue, March 19, 2020

Business and occupation additional COVID-19 tax relief authorized

The Washington Department of Revenue has announced additional tax relief measures for the filing of sales tax and business and occupation (B&O) tax returns. Quarterly filers may file the return for the first quarter by June 30, 2020. Annual filers may file their return by June 15, 2020.

Business Relief During COVID-19 Pandemic, Washington Department of Revenue, April 8, 2020

West Virginia

Extensions provided due to COVID-19 outbreak

West Virginia is providing income tax filing and payment relief in response to the coronavirus, or COVID-19, outbreak.

Taxpayers with income tax returns and payments due April 15, 2020 will have until July 15, 2020 to file returns and pay taxes. The relief applies to:

The July 15 extension also applies to April 15 and June 15, 2020 estimated income tax payments for:

Failure to pay outstanding tax liability due by July 15 will result in penalties and interest beginning July 16, 2020. Taxpayers that request a filing extension to October 15, 2020 must also pay by July 15 to avoid penalties and interest. West Virginia will use July 15 as the date for the calculation of the penalty and interest for the underpayment of estimated tax between April 15 and July 15, 2020.

Administrative Notice 2020-16, West Virginia State Tax Department, March 26, 2020

The information provided in this alert is only a general summary and is being distributed with the understanding that Plante & Moran, PLLC, is not rendering legal, tax, accounting, or other professional advice, position, or opinions on specific facts or matters and, accordingly, assumes no liability whatsoever in connection with its use.

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