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Coronavirus COVID-19 Tax Update

This is your federal and state resource to learn more about revised tax deadlines and key tax information related to the coronavirus COVID-19 response.

Key Tax Updates

    Taxpayers filing federal returns subject to tax payments of any amount originally due April 15, 2020 now have until July 15, 2020 to file and pay without interest or penalty. Many states have, or are in the process, of following suit. Please see your specific states below for more details.
    IRS is allowing employers with fewer than 500 employees to offset the costs of offering emergency sick, family and childcare leave to its employees
    IRS is providing a refundable credit against self-employment tax available as of April 2nd
    Many states are mirroring extensions provided at the federal level, but please see below for the latest federal, state and local details

Federal

 Federal Filing Deadlines Extended

HeadingThe Treasury Department and Internal Revenue Service (IRS) are providing special payment and filing relief to individuals and businesses in response to the COVID-19 outbreak. Income tax payment and filing deadlines are being automatically extended until July 15, 2020. This relief applies only to federal income tax payments (including payments of tax on self-employment income), due on April 15.
Taxpayers don't need to file any additional forms or call the IRS to qualify for this relief. Penalties and interest won't begin to accrue on any unpaid balances until July 16, 2020. 

Paid Sick and Family Leave (FFCRA)

Small and midsize employers can begin taking advantage of two new refundable payroll tax credits, designed to immediately and fully reimburse them, dollar-for-dollar, for the cost of providing coronavirus-related leave to their employees. The act will give all American businesses with fewer than 500 employees funds to provide employees with paid leave. Legislation will enable employers to keep their workers on their payrolls, while at the same time ensuring that workers are not forced to choose between their pay checks and the public health measures needed to combat the virus.    • Paid Sick Leave for Workers For COVID-19 related reasons, employees receive up to 80 hours of paid sick leave and expanded paid child care leave when employees’ children’s schools are closed or child care providers are unavailable.• Complete Coverage - Employers receive 100% reimbursement for paid leave pursuant to the Act.       o Health insurance costs are also included in the credit.       o Employers face no payroll tax liability.       o Self-employed individuals receive an equivalent credit.• Fast Funds - Reimbursement will be quick and easy to obtain.       o An immediate dollar-for-dollar tax offset against payroll taxes will be provided       o Where a refund is owed, the IRS will send the refund as quickly as possible.• Small Business Protection - Employers with fewer than 50 employees are eligible for an exemption from the requirements to provide leave to care for a child whose school is closed, or child care is unavailable in cases where the viability of the business is threatened.• Easing Compliance - Requirements subject to 30-day nonenforcement period for good faith compliance efforts.
Businesses can retain and access funds that they would otherwise pay to the IRS in payroll taxes. If those amounts are not sufficient to cover the cost of paid leave, employers can seek an expedited advance from the IRS by submitting a streamlined claim form. 

Employee Retention Tax Credit (ERTC)

The employee retention tax credit (“ERTC”), which is found in Section 2301 of the CARES Act, provides a refundable payroll tax credit for 50 percent of qualified wages paid by employers to employees during the COVID-19 pandemic. The credit is available to employers whose (1) operations were fully or partially suspended, due to a COVID-19-related shut-down order, or (2) gross receipts declined by more than 50 percent when compared to the same quarter in the prior year.

For employers with greater than 100 full-time employees, qualified wages are wages paid to employees when they are not providing services due to the coronavirus-related circumstances described above. For eligible employers with 100 or fewer full-time employees, all employee wages qualify for the credit, whether the employer is open for business or subject to a shut-down order.

The first hurdle a business has to overcome to obtain the tax credits is fitting the definition of a “qualified business.” A business meets the definition when (1) operations were fully or partially suspended, due to a COVID-19-related shut-down [government mandated] order, or (2) gross receipts declined by more than 50 percent when compared to the same quarter in the prior year. The Act does not give precise definitions as to what constitutes either “partial” or “full” suspensions of operations, but arguments abound in many scenarios which would give employers a good faith basis to argue their operations were at least “partially” suspended due to the outbreak. Of course, if employers’ gross receipts declined by more than 50 percent compared to the same quarter last year, then they automatically qualify as a “qualified business” and the partial suspension argument is moot.

If the employer is a qualified business, then the second hurdle is determining if wages are “qualifying wages.” If the qualified business (with over 100 employees) is paying wages to employees that are unable to perform services due to full or partial suspension of operations or due to a loss of more than 50% of gross receipts, then those wages are deemed “qualified wages” and the credit applies. There is ambiguity regarding “performing services” and the act does not elaborate on this definition. Please note that even if the wages are qualified wages, there is a limitation clause that qualified wages may not “exceed the amount such employee would have been paid for working an equivalent duration during the 30 days immediately preceding such period.” Notably, the credit is provided for the first $10,000 of compensation, including health benefits, paid to an eligible employee. Wages paid under the FFCRA are not included as “qualified wages.” The credit is provided for wages paid or incurred from March 13, 2020 through December 31, 2020.

The ERTC allows a credit in each calendar quarter against the Old Age, Survivors, and Disability Insurance (“Medicare”) tax – or the Tier 1 tax imposed on employers subject to the Railroad Retirement Tax Act under 3221(a) of the IRC (“Tier 1 Tax”) – in the amount of 50 percent of wages paid by employers to employees during the COVID-19 crisis. The amount of the credit is not to exceed the applicable employment taxes (i.e., the Medicare Tax or the Tier 1 Tax), as reduced by any credits allowed under IRC Section 3111(e)(credit for employment of qualified veterans) and IRC Section 3111(f)(credit for research expenditures of qualified small businesses) and Sections 7001 and 7003 of the Families First Coronavirus Response Act (which provide for a tax credit against amounts equal to 100 percent of the qualified sick leave wages and qualified family leave wages paid by an employer with respect to such calendar quarter) on the wages paid with respect to the employment of all the employees of the eligible employer for such calendar quarter.

Therefore, the “applicable employment taxes” (i.e., Medicare or Tier 1 taxes) are first reduced by the presently available credits (i.e., IRC Sections 3111(e) and (f), and those available under the FFCRA), and then further reduced by the ERTC credit.

If the amount of the ERTC exceeds the applicable employment taxes for any calendar quarter, such excess shall be treated as an overpayment that shall be refunded under sections 6402(a) (refunding of overpayments) and 6413(b) (same) of the Internal Revenue Code.

Qualified Improvement Property Fixes

The CARES Act makes technical corrections to the 2017 Act to treat qualified improvement property as 15-year property for depreciation purposes, and makes it eligible for bonus depreciation. These corrections are retroactive to the effective date of the 2017 Act (January 1, 2018).

Refundable AMT credit modification

The corporate alternative minimum tax (“AMT”) was repealed by the 2017 Act. However, corporate AMT credits were made available as refundable credits over several years, ending in 2021. The CARES Act accelerates the ability of companies to recover those refundable AMT credits.

Fiducial is available to answer your questions and to provide guidance on these rapidly evolving issues, challenges and opportunities. In addition to the following, we are closely following the regulations on a state by state level defining essential business and other related matters. Please contact us if we may be of assistance.  

Alabama

Filing and payment due date extended from April 15 for all taxpayers, including individuals, associations, trusts and estates, partnerships, corporations, and other non-corporate tax filers. Other taxes included in the deadline extension are corporate income tax, the financial institution excise tax, and the business privilege tax. Waives interest and penalties.
ADOR will waive interest and late filing and late payment penalties through July 15, 2020, for any tax payment due on a tax return with a due date on or after March 15, 2020, to provide the relief to taxpayers. Any pass-through entity required to file on March 15, 2020, a composite income tax return and remit payments on behalf of its nonresident members is affected by the COVID-19 pandemic for purposes of the relief described in this Order (Affected Taxpayer). The relief is available solely with respect to composite payments due to be made and composite returns due to be filed on March 15, 2020, by passthrough entities. No extension is provided for the payment or deposit of any other type of state tax, or for the filing of any other state information return. As a result of the postponement of the due date for filing composite returns and making composite payments from March 15, 2020, to July 15, 2020, the period beginning on March 15, 2020, and ending on July 15, 2020, will be disregarded in the calculation of any interest, penalty, or addition to tax for failure to file composite returns and to pay composite payments postponed by this Order. Interest, penalties, and additions to tax with respect to such postponed filings and payments will begin to accrue on July 16, 2020. 
Temporary (30-day) suspension of International Registration Plan (IRP) and International Fuel Tax Agreement (IFTA) requirements.
The deadline for motor vehicle registrations/renewals and property taxes for motor vehicles for the month of March is extended to April 15, 2020. Penalties won't be charged until April 16.

Alaska

Alaska automatically follows any federal filing extension for corporations and partnerships. Even without passage of SB 241, Alaska corporate income tax adopts federal due dates by reference, so any payment due between April 15 and July 15 are automatically extended to July 15. The corporate filing deadline is 30 days later at August 14, 2020.

Arizona

ADOR extends income tax deadline from April 15 to July 15, 2020. This includes individual, corporate and fiduciary tax returns and will waive lat filing and lat payment penalties. 
Taxpayers anticipating they will need more time beyond the new July 15 deadline to file state income taxes 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.

Arkansas

Gov. Asa Hutchinson extended the filing deadline for individual income taxes to July 15. 

California

California has pushed its tax filing and payment deadline to July 15, waive interest and late filing and late payment penalties. Taxpayers do not need to claim any special treatment or call FTB to qualify for this relief. 
FTB is postponing until July 15 the filing and payment deadlines for all individuals and business entities for:• 2019 tax returns• 2019 tax return payments• 2020 1st and 2nd quarter estimate payments• 2020 LLC taxes and fees• 2020 Non-wage withholding payments
CDTFA’s emergency tax or fee relief is available for business owners and feepayers directly affected by disasters declared as state of emergencies over the past three years, may include extension of tax return due dates, relief of penalty and interest, or replacement copies of records lost due to disasters. An extension of up to three months to file and pay taxes is available in 32 of the programs administered by the CDTFA (including sales and use tax, various fuel taxes, and cigarette and tobacco products taxes) for taxpayers directly affected by COVID-19 who, as a result, cannot meet their filing and payment deadlines. Affected taxpayers may apply online for relief from penalties and interest and request online a filing extension. Business owners and fee payers who need to obtain copies of CDTFA tax records will be able to receive replacements free of charge.
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
San Francisco small businesses may be able to defer some business taxes. Small businesses that the next round of quarterly businesses taxes can be deferred. Businesses are required to pre-pay their first quarter business taxes for current tax year by April 30th. This announcement will allow businesses to not pre-pay, deferring payment due to February 2021. No interest payments, fees, or fines will accrue as a result of the deferral. This benefit will be offered to business with up to $10 million in gross receipts, benefiting approximately 8,050 businesses with an average $5,400 tax payment deferral each.

Colorado

DOR extends the state income tax payment deadline by ninety (90) days to July 15, 2020, giving all Colorado taxpayers the option to make any 2019 income tax payment that would normally be due on April 15, 2020 by July 15, 2020. I direct DOR to grant this extension to all individuals and businesses who pay income tax in Colorado. This payment extension applies to any qualifying income tax payment, regardless of the amount.
DOR temporarily suspend the deadline in C.R.S. § 39-22-609 applicable to state income tax payments. 
DOR temporarily suspend the deadline in C.R.S. § 39-22-609 applicable to estimated income tax payments for the 2020 tax year. 
DOR extended the state payment deadline so that estimated payments due on and after April 15, 2020 but on or before June 15, 2020, may now be paid any time on or before July 15, 2020 without penalty."
 DOR to coordinate with local governments that choose to extend tax payment deadlines for property, sales and use taxes and take whatever action they need to let them waive penalties and fees during the crisis.
All Colorado Department of Revenue offices will close all facilities to the public

Connecticut

DOR extends filing and payment deadlines for personal income tax returns from April 15 to July 15, 2020. The extension also applies to Connecticut estimated income tax payments for the first and second quarters of 2020.  
Filing deadlines and payments for certain annual tax returns to June 15. This affects the pass-through entity tax, unrelated business income tax, and corporation business returns. Payments associated with these returns are extended to June 15, 2020. The filing date for individual tax returns remains April 15 at this time.
Taxpayers may email su.tc.etats.op%40SRD or call 860-297-5962 (860-297-4911 for the hearing impaired) to discuss their specific situation. 
DRS offices fully closed. 

Delaware

Extended filing and payment due dates - Corporate tentative returns, personal income tax returns, fiduciary income tax returns that would be due on April 15, 2020 will now be due on July 15, 2020. Taxpayers may request an extension requesting additional time to file through Revenue’s online system. This will provide an automatic extension of time to file to October 15, 2020. Estimated personal income tax payments that are due on April 30, 2020 are extended to July 15, 2020. Please note that the second quarter payments remain due on June 15, 2020. Any extension forms that would otherwise be submitted on paper may be submitted electronically to DOR at vog.erawaled%40ecivreScilbuP_ROD. Please note an extension only extends the due date for filing, not for payment. The payment deadline will be July 15, 2020 and penalties and interest on underpayments will be calculated from that date, even if a taxpayer requests an additional extension of time to file. Additionally, throughout the COVID-19 Emergency, DOR continues to work with taxpayers who owe outstanding balances. If you owe taxes to DOR and need assistance, you may reach our collections team via email at vog.erawaleD%40snoitcelloC_ROD.
Taxpayers are encouraged to utilize the Division of Revenue's online services at Revenue.Delaware.gov to ensure that they remain compliant with all tax filing and payment obligations. 

District of Columbia

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. 
DC will automatically waive interest and late payment penalties of sales and use taxes for all businesses (except hotels and motels) for periods ending on February 29, 2020 and March 31, 2020 provided that payment of all taxes due for these periods are paid in full by July 20, 2020. All businesses must continue to timely file their monthly and quarterly sales and use tax returns through OTR’s online portal, MyTax.DC.gov, to receive this benefit.

Florida

Pinellas County, Florida: Tangible Personal Property (TPP) Return update: As a result of COVID-19, all TPP accounts will be granted an automatic 45-day extension to file their TPP returns, extending the due date for the returns to May 15th, 2020. 
Miami Dade County, Florida: Deadline extended for taxpayers filing a tangible personal property return, Form DR-405, due to the unfortunate circumstances regarding the Coronavirus (COVID-19).
Taxes collected in February and due on or before March 20, 2020 – waive penalty and interest for taxpayers who collected these taxes in 2/20 but unable to meet the due date if the taxes are reported and remitted by 3/31/20: Sales and Use Tax (includes Discretionary Sales Surtax), Tourist Development Tax (for counties administered by the Department), New Tire Fees (Solid Waste and Surcharge Return), Rental Car Surcharge (Solid Waste and Surcharge Return), Prepaid Wireless E-911 Fee, Lead Acid Battery Fees (Solid Waste and Surcharge Return), Dry-Cleaning Gross Receipts (Solid Waste and Surcharge Return).
For the March 2020 Reporting Period - taxes collected in March and due on or before 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 (as defined in paragraph 2.C. below) by the COVID19 outbreak, the Department will extend the due date to April 30, 2020, for any of the Feb. mentioned above taxes collected in March Adversely affected is defined as: the business closed in March 2020 in compliance with a state or local government order issued in response to the COVID-19 outbreak and following the closure had no taxable transactions for the taxes listed in paragraph 2.8. above; or the business experienced sales tax collections in March 2020 that are less than 75% of March 2019 sales tax collections; or the business was established after March 2019; or the business is registered with the Department to file quarterly.
Tax-related issues pertaining to COVID-19 can be emailed to moc.euneveradirolf%40PLEHXAT91DIVOC

Georgia

Georgia extending the 2019 income tax filing and payment deadline to July 15, 2020, without penalties or interest - for state income tax payments and state income tax returns due on April 15, 2020. This also includes state estimated income tax payments due on April 15, 2020, for the taxpayer’s 2020 taxable year. No extension is 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. 

Hawaii

Individual and corporate income tax returns due between April 20 and June 20 are now due July 20; Individual and corporate tax payments are also now due July 20; Tax Year 2019 due from April 20, 2020 to June 20, 2020 are extended to July 20, 2020.
And taxpayers who are entitled to a refund or pay the tax due by July 20 will receive an automatic extension to file the associated return by Oct. 20.
All DOR offices are closed to the public, use secure web messaging on Hawaii Tax Online or call (808) 587-4242.

Idaho

Governor Little has extended the 2019 Idaho income tax filing and payment deadlines 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 they owe by June 15.

The deadline to apply for property tax relief programs has also been extended to June 15, 2020. The programs include Property Tax Reduction, Property Tax Deferral, 100% Service-Connected Disabled Veterans Benefit. 

Illinois 

Filing and payment relief to individuals and businesses for Illinois income tax returns is extended from April 15, 2020, to July 15, 2020 – for all taxpayers who file and pay their Illinois income taxes on April 15, 2020, are automatically extended until July 15, 2020. This relief applies to all individual returns, trusts, and corporations. Penalties and interest will begin to accrue on any remaining unpaid balances as of July 16, 2020. You will automatically avoid interest and penalties on the taxes paid by July 15, 2020. This does NOT impact the first and second installments of estimated payments for 2020 taxes that are due April 15 and June 15. Taxpayers are required to estimate their tax liability for the year and make four equal installments. Taxpayers will not be assessed a late estimated payment penalty if the amount of the installments equals 90% or more of the current year’s liability or 100% of the previous year’s liability
Estates with returns and payments due between March 16, 2020 and April 15, 2020 will receive a 30 day extension for filing and payment. An extension of time to pay does not waive or abate statutory interest. 
Chicago will temporarily defer all business fine collections as well as license renewal and late fees for Chicago’s businesses until April 30, 2020. The City will also be temporarily suspending non-public safety related business penalties until April 30. 
Chicago extends due dates for tax payments until April 30, 2020 for the following City of Chicago taxes: bottled water tax, checkout bag tax, amusement tax, hotel accommodation tax, restaurant tax, parking tax. 

Indiana

Individuals and corporate tax returns - filing and payments extended from April 15 and April 20 to July 15th. Those originally due May 15 are due August 17, 2020. It includes estimate payments due April 15 are now due July 15, 2020. Returns included in extension are individual tax returns; IT-40, IT-40PNR, IT-40RNR, IT-40ES, ES-40 and SC-40 corporate tax returns; IT-20, IT-41, IT-20S, FIT-20, URT-1, IT-6, FT-QP and URT-Q. 
Property taxes extended from April 1 to June 30. The waiver does not apply to tax payments which have been escrowed by financial institutions on behalf of property taxpayers. 

Iowa

Extension for taxpayers through July 31, 2020 of individual, corporate, franchise, moneys and credits, estate and trust, partnership and S corporation returns, credit union. No late filing or underpayment penalties. Interest starting at August 1, 2020. Relief does not apply to estimated taxes.  
The State of Iowa released a proclamation declaring a State Public Health Emergency Declaration effective immediately which will temporarily suspend penalties and interest as it relates to the collection of property taxes until the end of this proclamation. 

Kansas

Kansas is extending tax filing and payment deadlines to July 15, 2020, and waiving any interest and penalties for returns and payments made on or before July 15, 2020 - for Individual Income Tax, Fiduciary Income Tax, Corporate Income Tax and Privilege Tax - for calendar year tax returns and fiscal filers with due dates between April 15, 2020 and July 15, 2020, to conform to the extended due date of July 15, 2020. Homestead or property tax relief refund claims has extended the deadline for filing 2019 claims to October 15, 2020.
State employees have been directed to stay home on administrative leave for two weeks, starting March 23. A couple of areas within the Department of Revenue will remain operational, with limited staff.

Kentucky

Kentucky extending the 2019 Kentucky income tax return filing and payment due date from April 15, 2020 to July 15, 2020. Waiving late filing and payment penalties 2019 Kentucky income returns that are filed and paid by July 15, 2020. However, interest still applies to the deferred income tax payments because Kentucky law prohibits the waiver of interest. The Kentucky relief applies only to income taxes.
In-Person assistance from the Kentucky Department of Revenue suspended. 

Louisiana

IFiling and payment extension relief for income and franchise tax returns and payments due on April 15 and May 15, 2020 are extended to July 15. No penalties or interest assessed if return and payment are submitted by July 15. For fiscal year filers with an income tax or franchise tax return and payment due date between March 1 and May 30, 2020, the automatic extension for the return and payment is sixty days from the original due date. An 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. Interest and penalties shall accrue beginning on July 16, 2020, on the outstanding balance of tax due. Estimated taxes are not covered in the relief. According to the DOR, the first and second quarterly declaration payments remain due on April 15 and June 15, respectively.

The filing and payment deadline for the February 2020 sales tax and excise tax is extended to May 20, 2020 - automatic extension - waive penalty and interest

New Orleans waive fines, fees, interest and penalties on sales tax payments due to the City for 60 days

Maine

Maine extend filing and payment from April 15 to July 15 – waive late fees and interest. This 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.
Maine Revenue Services Announces Public Access Limited To Only Accepting Tax Payments. Taxpayers may still seek assistance via telephone. 
All MRS telephone and email contact information is available at:www.maine.gov/revenue/contact.html. This includes the Taxpayer Service Center at (207) 624-9784 and the Property Tax Division at (207) 624-5600

Maryland

Filing and payment extension for individuals, corporate, pass through entity, and fiduciary taxpayers income taxes – waive interest and penalty for late payments made by July 15. Fiscal and calendar year filers with tax years ending January 1, 2020 through March 31, 2020 are also eligible for the July 15, 2020 filing and payment extension. The due date for March quarterly estimated payments is extended to July 15, 2020. The extension for filing of returns and payment of income tax owed also extends the statute of limitations for filing a claim for refund of income tax. 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.
Certain tax filing deadlines have been extended to June 1, 2020: admissions and amusement tax; sales and use tax; withholding tax; alcohol, motor fuel, and tobacco excise taxes; and tire recycling and bay restoration fees. Interest and penalties will be waived for businesses that file by June 1. Email vog.sexatdnalyram%40feilerreyapxat or call 410-260-4020 to discuss options.  
Unclaimed property reports and payments for insurance companies for 2019 calendar year are extended from April 30 to July 31, 2020. 
Previously, Maryland had announced an extension for businesses filing sales and use tax, withholding tax, admissions and amusement tax, excise tax, tire recycling fee and bay restoration fee returns during the months of March, April and May. The deadline for businesses filing these returns has been extended to June 1.
Maryland businesses that paid their Maryland Sales & Use Taxes for March before the due date may request a refund of their payment.
Cessation of collection efforts is effective immediately until 30 days after the lifting of the state of emergency by the Governor. Comptroller’s office will not send out lien warning notices, issue liens, attach bank accounts, hold up the renewal of any license including Maryland driver’s licenses, or offset vendor payments for Maryland taxes.
As work is done to mitigate the economic effects of the coronavirus, there are ongoing developments. We will continue to monitor the situation closely and provide updates as they are made available. 

Massachusetts

Massachusetts moves the state income tax filing and payment deadline to match the July 15 deadline for filing federal individual income taxes.

Relief for restaurant and hospitality sectors - waive late file and late pay penalties and interest for meals tax and occupancy tax March 20 – May 31.

DOR is actively monitoring the latest developments regarding the COVID-19 coronavirus.

Michigan

Michigan state and city individual income tax returns, July 30 – corporate income tax returns for state and city – includes first quarter estimated payments originally due April 15 (individual) and April 30 (corporate) are due July 15 (individual) and July 30 (corporate) – waives penalty and interest. Any applicable penalties and interest will not begin to accrue until July 16, 2020 for any remaining unpaid balances due on July 15, 2020, and will not begin to accrue until August 1, 2020 for any remaining unpaid balances due on July 31, 2020. An annual city income tax returns otherwise due on April 15, 2020 (individual) and April 30, 2020 (corporate), and any accompanying city income tax payment (including estimated city income tax extension payments due April 15 and April 30) due with the return, will instead be due on July 15, 2020 (individual) and July 30, 2020 (corporate) respectively. Any applicable penalties and interest will not begin to accrue until July 16, 2020 for any remaining unpaid balances due on July 15, 2020, and will not begin to accrue until August 1, 2020 for any remaining unpaid balances due on July 31, 2020.

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. Waive all penalties and interest for 30 days.

Minnesota

Taxpayers filing their annual Minnesota Individual Income Tax return for tax year 2019 now have until Wednesday, July 15, 2020, to file and make their payments without any penalties or interest.This relief does not include estimated taxes for 2020 due April 15, 2020, but it does include 2019 estimated taxes and and extension tax payments for the 2019 tax year. Minnesota corporate franchise tax payments are due April 15, 2020 and that has not changed, but under current Minnesota law, corporations receive an automatic extension to file their state return to the later of November 15, 2020, or the date of any federal extension to file. Minnesota partnership, fiduciary, and S corporation income tax payments remain April 15, 2020, but if they extend federal, it is automatic extension for Minnesota. May request reasonable cause relief from other late-file and late-pay penalties and interest after notified of a penalty. 
Extend payment of sales taxes - 30-day sales and use tax grace period for businesses, as identified in Executive Order 20-04, required to suspend or reduce services until March 27 – can pay sales taxes by April 20. Businesses need to file March return. Relief only for monthly filers. 30 day gambling tax payment grace period and a 60 day Minnesotacare tax filing extension for 3/16 return.
Property taxes - consulting with counties about possible relief options for property taxes. First half payments are due May 15, 2020. The department does not have authority to delay payments or abate (cancel or reduce) property taxes, which are collected by counties in Minnesota.

Mississippi

Filing and payment relief for individual income tax and corporate income tax is extended until 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. Withholding tax payments for the month of April are extended until May 15, 2020. 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 Department will consider an extension of time to file and pay on a case-by-case basis. We will agree to abate penalty and interest on any audits closed during this period of national emergency and where the taxpayer agrees to settle the audit without appeal and pay the tax due. During the period of national emergency, Mississippi will not change withholding requirements for businesses based on the employee’s temporary telework location. Mississippi residents are taxable on their total income, regardless of where they work. However, we will not impose any new withholding requirements on the employer. Mississippi will not use any changes in the employees temporary work locations due to the pandemic to impose nexus or alter apportionment of income for any business while temporary telework requirements are in place. We accept these appeals via electronic means now and believe that because we accept appeals through this manner there is no additional burden placed on a taxpayer to timely appeal. Additionally, there is no statutory provision to allow us to extend this deadline, which is currently 60 days for most actions of the agency.

Missouri

Filing and payment for individuals and corporations and trusts or estates income tax returns – automatic relief. April 15 estimated tax payments for individuals and corporations relief to July 15. Penalties and interest relief if pay and file return or request extension by July 15. Penalties and interest will begin to accrue on any remaining unpaid balances as of July 16, 2020.
St. Louis Earnings Tax has been extended to July 15, 2020.

Kansas City extended the KC Earnings Tax due date to July 15, 2020.

Montana

Extended filing and payment for individual income taxpayers to July 15, lenient in waiving penalties and interest associated with late tax payments, estimated tax payments for the first quarter extended to July 15. The due date for the second quarter remains July 15 at this time.

Nebraska

Nebraska extend tax filing and payment deadline to July 15, 2020 for state income tax payments and estimated payments that were originally due on April 15, 2020. The Tax Commissioner may grant penalty or interest relief upon request depending on individual circumstances. To request relief, please complete and mail a Request for Abatement of Penalty, Form 21, or Request for Abatement of Interest, Form 21A, with an explanation of how you were impacted.

Nevada

All Taxation offices are closed to the public until further notice.

New Hampshire

No change in deadlines for business tax, interest and dividends tax, meals and rentals tax. If paid in full by April 15, can automatically extend 7 months NH business tax and dividends tax return.
Unemployment benefits will be made "immediately available" to individuals who have reduced hours or are unable to work due to COVID-19.

New Jersey

At this time New Jersey has not provided information regarding extensions of time to pay or file taxes. Proposed legislation pending in NJ Senate to automatically extend time to file (annual and quarterly) state gross income tax or corporation business tax returns (due on or before April 15) if the IRS and federal government extends filing or payment due date (or both) for federal returns. 
All walk-in services at Division of Taxation regional and Trenton offices will be closed to the public.

New Mexico

Extended filing and payment for personal and corporate income tax returns and payments due between April 15 and July 15 and withholding tax returns and payments due between March 25 and July 25 may be submitted without penalty by July 25, 2020. Waive late-filing and late-payment penalties; however interest will accrue from the original due date. Personal, fiduciary, and corporate income tax returns, return payments, and estimated payments, with a filing or payment due date of April 15th are postponed to July 15th, 2020.
TRD district offices closed statewide.

New York

New York extended filing and payment until July 15, 2020, for New York State personal income tax and corporation tax returns and fiduciaries (estates and trusts) originally due on April 15, 2020. Waives interest and penalties. Taxpayers can defer all related tax payments (including installments of estimated taxes for the 2020 tax year, due on April 15, 2020, to July 15, 2020, without penalties and interest, regardless of the amount owed. If you are unable to file your 2019 return by July 15, 2020, you can request an automatic extension to file your return. The personal and corporate return will be due on October 15, 2020 (and the fiduciary income tax return will be due September 30, if the extension request is filed by July 15, 2020, and you properly estimate and pay your 2019 tax liability with your extension request. No extension is provided in this notice for the payment or deposit of any other type of state tax, or for the filing of any state information return. Remittance of income tax withheld by employers required to be made using Form NYS-1, Return of Tax Withheld, must be made on time.
Businesses with fewer than 100 employees who have seen sales decreases of 25% or more will be eligible for zero interest loans of up to $75,000.
Businesses with 1 to 4 employees will be eligible to a grant to cover 40% of payroll costs for two months to help retain employees. 
Learn more about the NYC Employee Retention Grant Program HERE https://www1.nyc.gov/nycbusiness/article/nyc-employee-retention-grant-program 

New York City

New York extended filing and payment until July 15, 2020, for New York State personal income tax and corporation tax returns and fiduciaries (estates and trusts) originally due on April 15, 2020. Waives interest and penalties. Taxpayers can defer all related tax payments (including installments of estimated taxes for the 2020 tax year, due on April 15, 2020, to July 15, 2020, without penalties and interest, regardless of the amount owed. If you are unable to file your 2019 return by July 15, 2020, you can request an automatic extension to file your return. The personal and corporate return will be due on October 15, 2020 (and the fiduciary income tax return will be due September 30, if the extension request is filed by July 15, 2020, and you properly estimate and pay your 2019 tax liability with your extension request. No extension is provided in this notice for the payment or deposit of any other type of state tax, or for the filing of any state information return. Remittance of income tax withheld by employers required to be made using Form NYS-1, Return of Tax Withheld, must be made on time.
Businesses with fewer than 100 employees who have seen sales decreases of 25% or more will be eligible for zero interest loans of up to $75,000.
Businesses with 1 to 4 employees will be eligible to a grant to cover 40% of payroll costs for two months to help retain employees. 
Learn more about the NYC Employee Retention Grant Program HERE https://www1.nyc.gov/nycbusiness/article/nyc-employee-retention-grant-program
The City of New York to allow for a waiver of 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. If you file an extension or return or make a tax payment in accordance with these rules, you will not be subject to any late filing, late payment, or underpayment penalties. 
Interest, where applicable, at the appropriate underpayment rate, must be paid on all tax payments received after the original due date calculated fro the original due date to the due date of payment. All paper filings under this announcement should be marked "COVID-19" on the top center for the first page. The same relief will be provided to adversely affected electronic filers. 
Penalty Abatements You may request an abatement by writing to: NYC Department of Finance P.O. Box 5564 Binghamton, NY 13902-5564 You may also use our online portal at www.nyc.gov/dofaccount, or send an email to vog.cyn.ecnanif%40stnemetabA_ytlaneP. Please include the letter identification on your notice, or your EIN.

North Carolina

Filing and payment for individual, corporate, and franchise taxes extended from April 15, with waived penalties as long as taxes are filed and paid by July 15, 2020. 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.

North Dakota

North Dakota decided to align with the IRS extension date. Individuals or 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 penalty and interest. 

Ohio

Ohio is extending filing and payment to July 15 – waiving penalty and interest on the payment during the extension. The filing extension, and waiver of penalty and interest, will be available to those filing the Ohio individual income tax, the school district income tax, the pass-through entity tax, and to those taxpayers that have opted in to have the commissioner administer the municipal net profit tax through the state’s centralized filing system. Individuals, estates, trusts and certain businesses making quarterly estimated income tax payments, have also been 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, 2020.

Ohio society is working on the second quarter estimated tax issue as the federal Notice did not cover the second payment in 6/15 – only the first quarter payment on 4/15.

Oklahoma

The Oklahoma Tax Commission (OTC) is extending the 2019 Oklahoma income tax return due date from April 15 to July 15, 2020. This includes first quarter 2020 estimated tax payments. 

Oregon

Extension for Oregon tax filing and payment deadlines for personal and corporate income taxes and some other taxes. Personal income tax deadline is automatically extended from April 15, 2020 to July 15, 2020. The Oregon tax payment deadline for payments due with the 2019 tax year return is automatically extended to July 15, 2020. 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 income/excise taxpayers, the Oregon return filing and payment due date for tax year 2019 is automatically extended from May 15, 2020 until July 15, 2020. Payments for and returns due after May 15, 2020 are not extended at this time. Estimated tax payments for tax year 2020 are not extended. Any interest and penalties with respect to Oregon tax filings and payments extended by this order begin accruing on July 16, 2020. No automatic extension is provided in this order for the payment or deposit of any other type of Oregon tax or for the filing of Oregon information returns.

CAT will waive penalties if good faith estimate on first quarter CAT payment due April 30, 2020. 

Pennsylvania

The Department of Revenue today announced the deadline for taxpayers to file their 2019 Pennsylvania personal income tax returns is extended to July 15, 2020. DOR will waive penalties and interest on 2019 personal income tax payments through the new deadline of July 15, 2020. This extension applies to both final 2019 tax returns and payments, and estimated payments for the first and second quarters of 2020.
Philadelphia filing and payments extended until July 15, 2020 for businesses for the Business Income and Receipts Tax and the Net Profits Tax. This policy includes estimated payments.
Philadelphia extended real estate tax from March 31 to pay an additional 30 days to April 30, 2020, an extended the deadline to apply for an installment payment plan for 2020 real estate tax. 
All DOR offices and call centers are closed. Contact the department through the Online Customer Service Center: revenue-pa.custhelp.com

Puerto Rico

All Department of Treasury offices are closed until March 30, services and transactions will be continued online. All tax procedures may be carried out through SURI. 
For income tax returns with original or extended due dates of 3/15 and 3/16 – waive penalties and interest and surcharges. Returns with an original or extended date of March 15, 2020: The deadline to submit the return without the imposition of interest, surcharges, and penalties will be June 15, 2020. This includes any return with a due date that was postponed to March 16, 2020, by PRTD Internal Revenue Informative Bulletin No. 20-02 and the PRTD Internal Revenue Circular Letter No. 20-02. No penalties will be imposed for the lack or insufficiency of the first and second installment of the estimated tax payment applicable to individuals and corporations for tax year 2020. The PRTD is waiving the income tax withholding requirement on payments from Monday, March 23, 2020, through Tuesday, June 30, 2020. This total waiver will apply for all payments for services, regardless of whether the recipient of the payment currently has another withholding waiver. Note that the recipient of the payment may request the withholding agent to continue withholding the income tax as waived by this provision.
Passthrough returns extend filing and payment and estimated tax originally due March 15 to April 15, 2020.
Information returns, no penalty for Informative Declarations corresponding to the year 2019, as long as the filing is completed in SURI (the electronic portal) no later than May 15, 2020.
Returns with an original or extended due date of April 15, 2020 or May 15, 2020 or June 15, 2020. The deadline to submit the return without the imposition of interest, surcharges and penalties will be July 15, 2020. Returns with an original or extended due date of May 15, 2020 or June 15, 2020: The deadline to submit the return without the imposition of interest, surcharges, and penalties will be July 15, 2020.
For March and April 2020 original other returns due; July for May and June 2020 original other returns due; waive interest, penalties, surcharges – for original returns due for other tax returns, forms, and tax payments that are not related to income tax, sales and use tax, or excise tax pursuant to Subtitle C of the Puerto Rico tax code, the taxes on alcoholic beverages established Subtitle E of the tax code, as well as the special tax on foreign corporations established under Law No. 154 of October 25, 2010 or information returns. There will be no imposition of interest, surcharges, and penalties, as long as these “other tax returns” are filed by the deadlines set forth. Other tax returns with due dates during the months of May and June 2020—it will be understood the return is timely filed if it is submitted no later than the same due date, but during the month of July 2020. 

Rhode Island

The Rhode Island Department of Revenue postponed the deadline for tax filings and payments to July 15. 

South Carolina

Extended date for filing and payment of state income taxes – individual, C corporation, trust returns – waive interest and penalties extending tax relief for South Carolina 2019 income tax returns originally due April 15, 2020, until July 15, 2020. This also includes quarterly estimated payments due on April 15, 2020. Interest or penalties related to this tax relief will be waived. Additional extension of time to file income tax returns to October 15, 2020 by filing the appropriate South Carolina extension (i.e., SC Form 4868, 1120-T, or 8736) 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.
Extended due date for filing return and payment – waiving interest and penalties - sales and use tax, admissions tax, other taxes. The Department announced in SC Information Letter #20-3, dated March 17, 2020, 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. On March 21, 2020, Governor McMaster 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, as previously ordered. 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: • State sales and use taxes • Local sales and use taxes collected by the Department • Property tax returns filed with the Department 2 • Withholding taxes • Motor fuel user fees • State accommodations taxes • Beer, wine, and liquor taxes. The relief does not apply to tax returns filed with a county or municipality, such as the local hospitality tax or local accommodations tax. A taxpayer should contact the county regarding any tax relief being provided for tax payments made to the county or tax returns filed with the county. Interest or penalties related to this tax relief will be waived if payment is made by the end of the relief period.
Charleston suspends accommodations and hospitality taxes for 90 days . 

South Dakota

All DOR offices are closed until March 23, 2020. Staff is available at 800-829-9188 or via chat.

Tennessee

Tennessee extended filing and paying franchise and excise tax from April 15, 2020 to July 15, 2020. Until July 15, 2020 for filing returns and making any payments (including quarterly estimated payments) originally due on April 15, 2020. Interest and late filing penalties waived if file and pay by July 15. The October 15, 2020, six month extension date for the calendar year 2019 return remains unchanged. This notice applies to franchise and excise tax only. 
The Tennessee Department of Revenue is not currently receiving walk-in customers at their regional and downtown offices March 20, 2020 through April 12, 2020.

Texas

Texas businesses still required to meet March 20 deadline to remit taxes collected from Texans in February.

Utah

Utah filing and payment extended to July 15 for individuals, corporations and pass-through entities (such as LLCs) Interest and penalties are waived for late-filed 2019 tax returns and payments of individuals, corporations and pass-through entities such as LLCs. To receive this adjustment, these returns and payments must be filed no later than July 15, 2020. The deadline for submitting sales taxes has not changed, as this may first require legislative action.

Vermont

The Vermont Department of Taxes extended the deadline for filing of personal income taxes to July 15.

Virginia

Virginia extend due date for VA income tax payments – penalty waiver if full amount paid by June or late payment penalties accrue from original date due – for individual, corporate, and fiduciary income taxes and any estimated income tax payments required in this period. Interest continues to accrue from the original due date. Filing deadlines remain same. 
Businesses impacted by COVID-19 can request to defer the payment of state sales tax due tomorrow, March 20, 2020, for 30 days. When granted, businesses will be able to file no later than April 20, 2020 with a waiver of any penalties. 

Washington

Washington annual return now due June 15, 2020 . Need, request filing and payment extend monthly returns. Quarter 1 now due 6/30, and annual return now due 6/15 - on request - for annual businesses, waive penalties - business and occupation tax, real estate excise tax, and other taxes, delay assessments 30 days. The Department currently has the authority to waive interest through April 17, 2020. Please check back to see if this date gets extended. Please note that penalties and interest accrued prior to February 29, 2020, will not be waived. There will be no refunds for penalties and interest paid during the state of emergency. Businesses can request the relief above by sending a secure email in their My DOR account or by calling Revenue’s customer service staff at 360-705-6705, Monday through Friday 8 a.m. to 5 p.m.
Revenue will delay issuing new compliance assessments until mid-April and reassess then. This delay includes tax warrants, notices of withhold and deliver, and revocations. Upon request, Revenue will work with taxpayers that are impacted by COVID-19 to adjust payment plan amounts or extend payment dates 30 to 60 days. If payment is extended, additional penalties that would have normally accrued during the extension period will be waived. The Department will delay scheduling audits of businesses that have gross income of less than $5 million in the past year, or are a type of business specifically identified in the Governor’s proclamation, until mid-May. Revenue will reevaluate at that time. For audits in progress, Revenue staff will work with you to either issue the audit or provide an extension of up to 60 days based on your preference. The Department will waive penalties for late nonprofit applications and renewals for exempt property through April 17, 2020.
All DOR offices are temporarily closed to the public.

West Virginia

The West Virginia State Tax Department extended the deadline to file 2019 annual income tax returns for individuals, trusts or estates, and corporations has been to July 15. 
Waiving interest and penalties on property taxes until May 1, 2020. 

Wisconsin

Wisconsin extending filing and payment until July 15 – waive interest and penalties - applies to individuals, trusts, estates, partnerships, associations, companies or corporations. This relief is solely for income tax payments, estimated income tax payments and returns due April 15, 2020. No interest or penalty for the period of April 15, 2020 to July 15, 2020.
DOR encourages the use of online services whenever possible, all TCE and most VITA sites are closed. 

Wyoming

At this time Wyoming has not provided information regarding extensions of time to pay or file taxes.

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Emergency Relief Services

● Cash Flow Analysis
● Tax Planning
● Tax Extension Preparation
● Tax Appeals and Tax Resolution
● State and Local Tax Relief
● Special Deductions and Credits
● S Corps and Partnership Budgeting
● C Corp Budgeting
● Sales and Use Tax Relief
● SBA Loan Preparation

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