Federal and State Tax Filing Guidance for Coronavirus Pandemic
As of March 21, 2020, the Treasury Department and Internal Revenue Service announced that the federal income tax filing due date is automatically extended from April 15, 2020, to July 15, 2020.
As a result of the postponement of the due date for filing federal income tax returns, taxpayers can now defer federal income tax payments due on April 15, 2020, to July 15, 2020, without penalties and interest, regardless of the amount owed. This relief applies to all taxpayers, including individuals, corporations, trusts and estates and other non-corporate tax filers as well as who pay self-employment tax.
The extension is automatic; therefore, taxpayers don't need to file any additional forms. Taxpayers who need additional time to file beyond the July 15 deadline, can request a filing extension by filing form 4868 for individuals and form 7004 for businesses.
Subsequent to this announcement, most states have been adopting the same filing due date as federal. However, there are some states which are partially conforming or not conforming with federal income tax filing due date.
This article summarizes states in three categories so that it can easily be identified which states are conforming with federal and which states are not.
The first categories are states fully conforming the federal extended due date regardless of the original due date.
|Jurisdiction||Tax type||Original due date||Automatic extended due date||States confirming with Federal extended due date|
|Federal||Business Income tax, Individual income tax, Trusts and estates, 1st quarter estimated tax||4/15/2020||7/15/2020||Alabama, Arizona, California, Colorado, Delaware, District of Colombia, Georgia, Illinois, Indiana, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Missouri, Nebraska, New Mexico, New York, North Carolina, North Dakota, Oklahoma, Oregon, Rhode Island, South Carolina, Tennessee, Utah, Vermont, West Virginia, Wisconsin|
North Carolina and Kentucky conform federal automatic extended due date and penalties have been waived; however, interest will accrue from the original due date.
The second categories are states which are partially conforming with federal automatic extended due date.
Original due date
Automatic extended due date
Guidance Relief Provisions for Coronavirus
|Arizona||Corporate Income tax||4/15/2020||4/15/2020||All other taxes must still be reported and paid according to existing AR law.|
|Arizona||Individual Income tax||4/15/2020||7/15/2020||The extension includes 2019 returns of Subchapter S Corporations, Fiduciaries and estates, partnerships and composite returns.|
|Connecticut||Corporate Income tax||5/15/2020||6/15/2020||CT Corporation Business Tax - filing date extended to June 15, 2020; payment deadline extended to 6/15/20|
|Connecticut||Individual Income tax||4/15/2020||7/15/2020||The extension also applies to estimated income tax payments for the 1st and 2nd quarters of 2020|
|Minnesota||Corporate Income tax||4/15/2020||4/15/2020||The due date has not changed for Corporation Franchise, S Corp, partnership or Fiduciary taxes. However, these taxpayers may qualify for an automatic filing extension under state law.|
|Minnesota||Individual Income tax||4/15/2020||7/15/2020||The extension doesn't include estimated tax payments for the 2020 tax year|
|Montana||Corporate Income tax||4/15/2020||5/15/2020||You can get a MT extension, if you cannot file on time. Business extensions are automatic.|
|Montana||Individual Income tax||4/15/2020||7/15/2020||-|
|Ohio||Commercial activity tax (CAT)||5/11/2020||5/11/2020||The Commissioner would be authorized to extend the due date for this return|
|Ohio||Individual Income tax||4/15/2020||7/15/2020||The due date would get extended to the federal due date, but the Tax Commissioner needs to act once it is enacted.|
|Pennsylvania||Corporate Income tax||4/15/2020||5/15/2020||-|
|Pennsylvania||Individual Income tax||4/15/2020||7/15/2020||-|
The third categories are States that do not conform with federal extended due date.
|Jurisdiction||Tax type||Original due date||Automatic extended due date||Guidance Relief Provisions for Coronavirus|
|Alaska||Business Income tax||5/15/2020||5/15/2020||Pending action|
|Alaska||Individual Income tax||No individual income tax||-||-|
|Florida||Corporate Income tax||5/1/2020||5/1/2020||-|
|Florida||Individual Income tax||No individual income tax||-||-|
|Hawaii||Corporate Income tax||4/20/2020||7/20/2020||Hawaii is extending its due dates for individual and corporate income tax returns due between 4/20 to 6/20/20 to 7/20/20|
|Hawaii||Individual Income tax||4/20/2020||7/20/2020||Hawaii is extending its due dates for individual and corporate income tax returns due between 4/20 to 6/20/20 to 7/20/20|
|Idaho||Corporate Income tax||4/15/2020||7/20/2020||-|
|Idaho||Individual Income tax||4/15/2020||7/20/2020||-|
|Iowa||Corporate Income tax||4/30/2020||7/31/2020||-|
|Iowa||Individual Income tax||4/30/2020||7/31/2020||-|
|Mississippi||Corporate Income tax||4/15/2020||5/15/2020||-|
|Mississippi||Individual Income tax||4/15/2020||5/15/2020||-|
|New Hampshire||Corporate Income tax||4/15/2020||4/15/2020||At this time, the state of NH has not extended the deadline to file or pay the Business tax (Business Profits tax and Business Enterprise Tax)|
|New Hampshire||Individual Income tax||4/15/2020||4/15/2020||No extension for interest and dividend tax|
|New Jersey||Corporate Income tax||4/15/2020||4/15/2020||No decision has been made yet on the filing and payment date change.|
|New Jersey||Individual Income tax||4/15/2020||4/15/2020||No decision has been made yet on the filing and payment date change.|
|Virginia||Corporate Income tax||4/15/2020||6/1/2020||Interest will accrue from the original due date|
|Virginia||Individual Income tax||5/1/2020||6/1/2020||Interest will accrue from the original due date|
There are some states which don't have a corporate or individual income tax filing requirements such as Nevada, South Dakota, Texas, Washington and Wyoming. Texas franchise tax due date has not changed from 5/15/2020 and the Washington business and occupation tax delay assessments by 30days. The department currently has the authority to waive interest through April 17, 2020.
To see a detail state tax guidance in relation to COVID-19 check the link below. Also, some states have already updated the filing due date on their state website which is not yet reflected on this link but has been updated in the above tables.
We will keep following the states updates closely for the next few weeks.