Please see below for the latest information we have regarding COVID-19 and its impacts on both Federal and State tax filings.
Note: Information as of 4/28/2020. Please check with your State Department of Revenue for the latest information.
|Federal||Filing Due Date||Payment Due Date||Notes|
|State||Filing Due Date||Payment Due Date||Notes|
|AL||7/15/2020||7/15/2020||If a payment was scheduled when the return was e-Filed, you can reschedule or cancel the payment by going to https://myalabamataxes.alabama.gov/?link=delaypayment.|
|IL||7/15/2020||7/15/2020||Estimated payment has not been extended and is still due April 15th.|
|MN||7/15/2020||7/15/2020||To cancel/change selected scheduled payments. Pros: https://www.revenue.state.mn.us/tax-professionals, Individuals: https://www.revenue.state.mn.us/individuals. Grace period does not include estimated tax payments for individual income taxes due April 15, 2020, for the 2020 tax year.|
|NM||7/15/2020||7/15/2020||Interest will continue to accrue from 4/15 until payment is made|
|NY||7/15/2020||7/15/2020||For returns already filed, you can cancel or reschedule a payment for later date up through 7/15/2020. To do this, they would have to create an NYS Online Services account at https://www.tax.ny.gov/online/ind.htm.|
|PA||7/15/2020||7/15/2020||Interest will continue to accrue. Penalties waived.|
|SC||7/15/2020||7/15/2020||Automatically Applied - No Action Needed|
|UT||7/15/2020||7/15/2020||Contact the Utah State Tax Commission at 801-297-2200 or 1-800-662-4335 or send an email to firstname.lastname@example.org to request to have a tax payment cancelled if it is scheduled for April 15 or earlier.|
|VA||6/1/2020||5/1/2020||Can file and Pay by June 1st to avoid Late Payment and Late Filing but interest will still apply from 05/01/2020 until filed.|
|Agency||Entity Type||Due Date||Payment Date||Notes|
|US||1120||4/15/2020||7/15/2020||4/10 - IR 2020-66 expanded filing deadline for all entities with a filing or payment deadline falling on or after 4/1 and before 7/15, which should accommodate fiscal corporations. Also extended estimates due up to 7/15 to be due on 7/15 instead.|
|US||1120S||3/15/2020||N/A||4/10 - IR 2020-66 expanded filing deadline for all entities with a filing or payment deadline falling on or after 4/1 and before 7/15, which should accommodate fiscal pass through entities.|
|US||1065||3/15/2020||N/A||4/10 - IR 2020-66 expanded filing deadline for all entities with a filing or payment deadline falling on or after 4/1 and before 7/15, which should accommodate fiscal pass through entities.|
|US||1041||4/15/2020||7/15/2020||4/10 - IR 2020-66 expanded filing deadline for all entities with a filing or payment deadline falling on or after 4/1 and before 7/15, which should accommodate fiscal pass through entities. Also extended estimates due up to 7/15 to be due on 7/15 instead.|
|US||990/990T||5/15/2020||8/15/2020||4/10 - IR 2020-66 expanded filing deadline for all entities with a filing or payment deadline falling on or after 4/1 and before 7/15, which should accommodate fiscal tax exempt organizations. Also extended estimates due up to 7/15 to be due on 7/15 instead.|
|AL||1120||7/15/2020||7/15/2020||4/13 - New guidance is that all business returns and payments of all types due between 4/1 and 7/15 are extended to 7/15. Includes BPT. AL created FAQ page at https://revenue.alabama.gov/coronavirus-covid-19-outbreak-updates. Payments already scheduled through MeF can be rescheduled or canceled via be https://myalabamataxes.alabama.gov/?link=delaypayment or through MyAlabamaTaxes website|
|AL||1120S||3/15/2020||3/15/2020||4/13 - New guidance is that all business returns and payments of all types due between 4/1 and 7/15 are extended to 7/15. 3/24 - Composite return file and payment date IS extended to 7/15, but S corporation is NOT extended.|
|AL||1065||3/15/2020||3/15/2020||4/13 - New guidance is that all business returns and payments of all types due between 4/1 and 7/15 are extended to 7/15. 3/24 - Composite return file and payment date IS extended to 7/15, but partnership is NOT extended.|
|AL||1041||7/15/2020||7/15/2020||4/13 - New guidance is that all business returns and payments of all types due between 4/1 and 7/15 are extended to 7/15.|
|AZ||1120||7/15/2020||7/15/2020||Announcement issued 3/20/19 moves due date to follow the Federal for individual, corporate, and fiduciary taxpayers.
|AZ||1065||3/15/2020||3/15/2020||Partnerships were not specified in 3/20 announcement.|
|CA||1120||6/15/2020||6/15/2020||No additional input necessary to take advantage of this automatic extension of time to file and pay.|
|CT||1120S||4/15/2020||6/15/2020||Original due dates for 1120/1120S/1065 falling between 3/15 and 6/1 are extended by 30 days. Payments are due 6/15. No changes to estimates or extended due date.|
|CT||1065||4/15/2020||6/15/2020||Original due dates for 1120/1120S/1065 falling between 3/15 and 6/1 are extended by 30 days. Payments are due 6/15. No changes to estimates or extended due date.|
|DC||1120||7/15/2020||7/15/2020||4/3 - guidance received that payments scheduled via mytax.dc.gov can be changed via steps provided at https://mytax.dc.gov/WebFiles/faq/faq.html. Payments scheduled via MeF filing cannot be changed unless stopping payment with your financial institution. 4/1 - Payments should be scheduled within 30 days of 7/15 for timely filed returns, or within 30 days of filing date for late filed returns.|
|FL||1120||8/3/2020||6/1/2020||4/28 - New guidance. Entities with fiscal year ending 12/31/19 have until 8/3 to file and 6/1 to pay. Entities with fiscal year ending 1/31/20 have until 8/3 to file and 6/1 to pay. Entities with fiscal year ending 2/29/20 have until 8/3 to file and 7/1 to pay. Estimated payments remain the same.|
|FL||1120S||8/3/2020||6/1/2020||4/28 - New guidance. Entities with fiscal year ending 12/31/19 have until 8/3 to file and 6/1 to pay. Entities with fiscal year ending 1/31/20 have until 8/3 to file and 6/1 to pay. Entities with fiscal year ending 2/29/20 have until 8/3 to file and 7/1 to pay. Estimated payments remain the same.|
|GA||1120S||3/15/2020||3/15/2020||Guidance from state does not include S Corporations and Partnerships at this time.|
|IL||1120||4/15/2020||4/15/2020||Guidance specificially excludes partnerships and S corporations. Also does NOT apply to estimated payments due on 4/15 and 6/15.|
|IL||990||5/15/2020||5/15/2020||IL guidance silent on tax exempt organizations.|
|MA||1120||4/15/2020||4/15/2020||Received guidance that Form 2/2G is also considered IIT for this purpose. Includes estimated tax payments during this period as well.|
|MD||1120||7/15/2020||7/15/2020||Added extensions/estimated payments to 7/15 change. Also set up a mechanism for changing already scheduled direct debit payments - email such requests to TAXPAYERRELIEF@marylandtaxes.gov.|
|MS||1120||5/15/2020||5/15/2020||Guidance from the state only specifies individual income tax and corporate income tax|
|NY||1120||7/15/2020||7/15/2020||New York State personal income tax and corporation tax returns originally due on April 15, 2020, have been extended to July 15, 2020. In addition, all related tax payments due on April 15, 2020, may be deferred to July 15, 2020, without penalties and interest, regardless of the amount owed. https://www.tax.ny.gov/press/alerts/nys-tax-response-to-covid-19.htm|
|NY||1120S||3/15/2020||3/15/2020||Currently no extensions, but could change.|
|PA||1120||4/15/2020||4/15/2020||Business types are specifically excluded from date change without legislative action|
|PA||1120S||4/15/2020||4/15/2020||Business types are specifically excluded from date change without legislative action|
|PA||1065||4/15/2020||4/15/2020||Business types are specifically excluded from date change without legislative action|
|PA||1041||4/15/2020||4/15/2020||Business types are specifically excluded from date change without legislative action|
|Philly BIRT||1120||7/15/2020||7/15/2020||4/3 - Philly has provided a new webpage with additional info at https://www.phila.gov/documents/coronavirus-tax-guidance/. Additional guidance specifies estimated tax is included.
3/24 - source is www.phila.gov.
|SC||1120||7/15/2020||7/15/2020||4/14 - SC is including second quarter estimated payments with deferral to 7/15. 4/1 - New guidance aligns SC with Federal dates for income tax and includes the 4/15 estimated payment.|
|SC||1120S||3/15/2020||3/15/2020||Guidance from state does not include S Corporations and Partnerships as this time|
|TX||1120||7/15/2020||7/15/2020||4/7 - TX has extended the due date to 7/15. *Extension filed on or before 7/15/20 extends filing due date to 08/15/20 or 01/15/21
See https://comptroller.texas.gov/taxes/franchise for details on EFT vs non-EFT taxpayer filing and payment due dates, and two extensions potentially available.
|UT||1120||7/15/2020||7/15/2020||4/3 - Email received with address to contact regarding cancelling already scheduled payments: email@example.com.
3/27 - Guidance finalized.
CARES Act Tax Provisions
May 7, 2020
Additional Things to Know About the Economic Impact (Stimulus) Payment
April 22, 2020
IRS Launches “Get My Payment” Online Tool
April 16, 2020
IRS Extends 2nd Estimated Payment and Additional Tax Deadlines
April 10, 2020
Filing a “Simple” Return to Receive the Economic Impact Payment
April 8, 2020
IRS Filing and Payment Deadline FAQs
March 25, 2020