State and Local Responses to the COVID-19 Pandemic

April 20, 2020 | Article

By Lauren Taylor and Jennifer Barajas

New information is being released every day in relation to state and local response to the COVID-19 pandemic.
We are continuing to update this information as it becomes available to us. If you have specific questions, please reach out to your tax advisor. 
This information was current as of Monday, April 20, 2020.

As coronavirus continues to spread, many individuals and businesses are seeking administrative and financial relief from state and local taxing authorities. State legislatures, governors, and tax agencies are scrambling to provide guidance related to the federal extensions of time to file and pay income taxes and state specific relief measures in this time of unprecedented slowdowns to business and life. Some states acted quickly and provided extensions of time to file and/or pay tax year 2019 income and franchise taxes, first quarter 2020 estimated payments, as well as other taxes such as sales and use tax, payroll taxes, property tax, hotel/motel occupancy taxes, alcohol taxes, tobacco taxes, and various others.

On Friday, March 20, 2020, Treasury Secretary Steven Mnuchin announced that the IRS tax filings will be extended to July 15, 2020, and shortly after the announcement Arizona, Colorado, New Mexico and Utah became the first states to conform with the IRS.

Eide Bailly is continuing to monitor developments for states’ conformity to the federal extension, state specific extensions and relief, as well as suspension of collection efforts as a result of some agencies office closures. We will periodically update the chart below to keep you informed.

Have a specific question? We’re here to help.

State
Income/Franchise Tax
Sales Tax
Other Taxes
COVID Relief Site
Alabama 90-day Extension: Governor Kay Ivey announced Monday, March 23, 2020, that state income tax filings and payment deadlines will be extended from April 15, 2020 to July 15, 2020 for Individual Income Tax, Corporate Income Tax, Financial Institution Excise Tax, and Business Privilege Tax. The extension is automatic, so no additional action is required.

Composite Extension: Alabama DOR extended the March 15, 2020 due date for pass-through entities required to file a composite income tax return and remit payments on behalf of non-resident members to July 15, 2020.
Late Penalties Waived – NAICS Sector 72 Businesses: Alabama announced relief for late payment of sales and use tax liabilities for taxpayers within the food and beverage industry, specifically taxpayers that fall under the NAICS Sector 72. Reports due February 2020, March 2020, and April 2020 with waivers of late payment penalties through June 1, 2020.

Late Penalties Waived – Small Retail Businesses: Alabama taxpayers with monthly retail sales during the previous calendar year averaged $62,500 or less and unable to pay the February 2020, March 2020 and April 2020 state sales tax liability are relieved from late payment penalties through June 1, 2020.

 

Lodging or Transient Occupancy Taxes: The Alabama Department of Revenue is extending relief to state lodgings account holders who are unable to timely pay their February, March, and April 2020 state transient occupancy tax. Late payments and penalties for tax liabilities reported for these tax periods will be waived through June 1, 2020. ALDOR
Alaska Legislation Pending: The tax division anticipates the signing of SB 241 in the very near future. SB 241 will extend the deadline to file tax returns, file reports, and make payments for all taxes under Alaska Statutes Title 43, except Oil and Gas Property and Production taxes.   AKDOR
Arizona 90-day Extension: Governor Doug Ducey announced Friday, March 20, 2020, that Arizona will move its income tax filing deadline to July 15, 2020. The April 15, 2020 deadline to claim certain tax credits on 2019 individual tax returns, including credits for charitable donations, certified school tuition organizations and public schools has not been extended.

NOTE: This extension does not include 2020 estimated payments due April 15, 2020.
AZ General Tax Notice GTN 20-1 (Revised April 1, 2020)

Arizona Together
Arkansas 90-day Extension: The Arkansas Department of Revenue has extended the filing deadline and payment deadline for individuals, S corporations, fiduciaries and estates, partnerships, and composite returns from April 15, 2020 to July 15, 2020.

NOTE: This extension does not include 2020 estimates due April 15, 2020 and June 15, 2020
    ARDFA
California 90-day Extension: The California Franchise Tax Board has pushed the tax filing and payment deadline to July 15, 2020 for all individuals and business entities. This tax relief applies to 2019 tax returns, 2019 tax return payments, 2020 first quarter and second quarter estimate payments, 2020 LLC taxes and fees, and 2020 Non-wage withholding payments.

60-day extension: Refund claims and tax appeals ordinarily due July 31, 2020 are automatically extended by 60 days.
Small Businesses granted 90-day extension: Taxpayers who file a return with a tax liability of less than $1 Million dollars are granted an automatic 90-day extension to file their return, between now and July 31, 2020.

Small Business Payment Plan: Taxpayers with less than $5 million in taxable annual sales have an interest-free 12 month payment plan option for up to $50,000 of sales and us tax liability. Request through online services.
Payroll Taxes: California employers directly affected by the new coronavirus may request up to a 60-day extension of time from EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest.

San Francisco Gross Receipts Tax: The deadline for prepayment of first quarter tax filings for businesses with up to $10 million in gross receipts would be delayed from April 30, 2020, to next February 2021.

San Francisco Business Licenses: Business license fees are required to be paid by May 31, 2020. This deadline will be extended to August 31, 2020.

Property Tax: California Association of County Treasurers and Tax Collectors issued guidance that county collectors have the ability to waive interest and penalties on second installment of property tax payments due April 10, 2020 if bill is paid when the county offices reopen.
CAFTB
Colorado 90-day Extension: Governor Jared Polis issued a statement on Friday, March 20, 2020, that Colorado would follow the Internal Revenue Service and extend return filing and payment deadlines to July 15, 2020. The state will not cap the amount of tax that can be deferred over the 90-day period. Individual and Corporate 2020 estimates due April 15, 2020 and June 15, 2020 have been extended to July 15, 2020. Penalties and interest are waived until July 15, 2020. City of Vail: Mayor Chapin announced deferring Town of Vail sales tax payments for a period.

Sales Tax: A 30-day extension has been granted for sales tax returns due April 20, 2020. This extension does not apply to self-collecting home rule taxing jurisdictions.
30-day Extension: Severance tax returns and declarations have been extended from April 15, 2020 to June 15, 2020. The extension applies to annual severance tax returns for tax years ending December 31, 2019. Deadline for paying the tax due without penalty is now May 15, 2020. The payment extension to May 15, 2020 also includes estimated payments originally due April 15, 2020.

60-day Extension: Colorado has granted an extension of time for business personal property, taxable natural resource property, and taxable oil and gas property from April 15, 2020 to June 15, 2020.
CODOR
Connecticut 30-day Extension: The Connecticut Department of Revenue Services has granted an automatic 30-day extension for Pass-Through Entity Tax Returns for return filing to April 15, 2020 with payment deadline extended to June 15, 2020. This extension applies to:
• Form CT-1065/CT-1120SI
• Form 990T
• Form CT-1120/CT-1120CU

90-day Extension: The Connecticut Department of Revenue Services announced a filing and payment extension for individual income tax originally due April 15, 2020 to July 15, 2020. This extension includes 2020 estimates due April 15, 2020 and June 15, 2020.

90-day Extension: The DRS is extending the filing date for gift tax returns on Form CT-706/709 due April 15, 2020 to July 15, 2020.
Sales Tax: The Connecticut Department of Revenue is granting an automatic extension for filing and payment deadlines for sales tax and room occupancy tax for taxpayers with less than $150,000 in annual sales tax or room occupancy tax liability. Licensing and Registration for Fuel: To assist in emergency relief efforts, the Acting Commissioner of Revenue Services granted a temporary waiver of all licensing and registration requirements related to the importation and distribution of fuel. CTDRS
Delaware Corporation Returns: The Delaware Division of Revenue announced an automatic extension for filing and paying corporate tentative returns from April 15, 2020 to July 15, 2020.

Individual Returns and Estimated Payments: The Delaware Division of Revenue announced an automatic extension for filing and paying individual tax returns and estimated payments from April 30, 2020 to July 15, 2020.

Fiduciary Returns: The Delaware Division of Revenue announced an automatic extension for filing and paying fiduciary tax returns from April 30, 2020 to July 15, 2020.
    DEDOR


Technical Information Memo 2020-1
District of Columbia 90-day Extension: 90-day Extension: May Bowser and CFO Jeffrey DeWitt announced an automatic 90-day extension for filing and paying 2019 individual and fiduciary income tax returns, and franchise tax returns, from April 15, 2020 to July 15, 2020.

NOTE: This extension of time does not include 2020 estimates due April 15, 2020 and June 15, 2020.
Abatement of Interest and Waiver of Penalties: The Council of the District of Columbia enacted the COVID-19 Response Emergency Amendment Act of 2020, which granted the Office of Tax and Revenue the authority to abate interest and waive penalties for failure to timely pay sales and use tax due for the periods ending on February 29, 2020, and March 2020. Eligible taxpayers include those who file sales and use tax returns monthly or quarterly, except for hotels and motels permitted to defer real property taxes under D.C. Code § 47-811(b). To qualify for relief, sales and use taxes for those periods deferred must be paid in full by July 20, 2020. Property Tax Collection: Under the COVID-10 Response Emergency Amendment Act of 2020, a hotel or motel may extend payment for its first half tax year 2020 real property tax installment through June 30, 2020, without penalty or interest. This applies to certain taxpayers only, with an original due date of March 31, 2020, and taxpayers who claim relief may not also claim relief for sales and use tax. DC OTR
Florida   Monthly filings: For taxpayers adversely affected by the COVID-19 outbreak, Florida is granting a 10-day extension for taxes collected the previous month, including sales and use tax, tourist development tax, and taxes reported on the solid waste and surcharge return. Property Tax: The Florida Department of Revenue announced individuals and business with property tax payments originally due March 31, 2020 have until April 15, 2020 to pay. Additionally, railroad, railroad terminal, private car and freight line and equipment company property returns originally due April 1, 2020 are extended to April 15, 2020. FLDOR
Georgia 90-day Extension: Georgia Governor announced on March 23, 2020 that the state will extend its income tax deadlines to July 15, 2020. The relief is provided for income tax returns and payments originally due on April 15, 2020. The extension also applies to 2020 estimates due April 15, 2020.     GADOR
Hawaii Extensions: The Hawaii Department of Taxation announced an automatic extension for filing and paying individual, trusts and estates, corporations, and other non-corporate filers tax returns. Returns and payments that were originally due from April 20, 2020, to June 20, 2020, are automatically extended to July 20, 2020.

NOTE: This extension does not include estimated income tax payments for the 2020 taxable year.
    HIDOT
Idaho 60-day Extension: Governor Brad Little announced on Monday, March 23, 2020, that Idaho would extend the April 15, 2020 deadline to June 15, 2020. The automatic extension applies to all taxpayers including individuals, businesses, and entities. This extension includes 2020 estimated tax payments due April 15, 2020.   Property Tax Relief Programs: Governor Little extended the deadline to apply for property tax relief programs from April 15, 2020 to June 15, 2020, including Property Tax Reduction, Property Tax Deferral, and 100% Service-Connected Disable Veterans Benefit. IDSTC
Illinois 90-day Extension: The Illinois Department of Revenue announced an automatic extension for individual returns, trusts, and corporations originally due April 15, 2020 to July 15, 2020. Interest and penalties will begin to accrue on July 16, 2020 for all taxpayers who received an automatic extension.

The extension does not include 2020 estimated payments due April 15, 2020 and June 15, 2020.

30-day Extension: Illinois Attorney General announced a 30-day estate tax filing extension for estates with returns and payments due between March 16, 2020 and April 15, 2020. This extension does not waive or abate statutory interest.
Illinois Department of Revenue is waiving penalty and interest on late sales tax payments from qualified taxpayers. Taxpayers eligible for relief include those operating eating and drinking establishments that incurred a total sales tax liability of less than $75,000 in calendar year 2019. Returns must still be filed timely.

The required payment schedule for liabilities reported on Form ST-1 is as follows:
  • • (1/4) of the liability for the February, March, and April 2020 reporting periods is due May 20, 2020.
  • • (1/4) of the liability for the February, March, and April 2020 reporting periods is due June 22, 2020.
  • • (1/4) of the liability for the February, March, and April 2020 reporting periods is due July 20, 2020. 
  • • (1/4) of the liability for the February, March, and April 2020 reporting periods is due August 20, 2020. 
  ILDOR
Indiana 90-day Extension: The Indiana Department of Revenue announced they are following the Internal Revenue Service and extending individual and corporate tax filing deadlines. Individual returns originally due by April 15, 2020, are extended to July 15, 2020, and include forms IT-40, IT40PNR, IT-40RNR, IT-40ES, ES-40 and SC-40. Corporate tax returns and payments, along with estimated payments originally due by April 15, 2020, or April 20, 2020, are extended to July 15, 2020. Returns originally due on May 15, 2020, are extended to August 17, 2020, and include forms IT-20, IT-41, IT-65, IT-20S, FIT-20, URT-1, IT-6, FT-QP and URT-Q.     INDOR
Iowa Extension: The Iowa Department of Revenue has granted an extension of filing and payment deadlines for taxes with a due date on or after March 19, 2020, and before July 31, 2020, to July 31, 2020. This extension of time and payment applies to Forms IA 1040 Individual Income Tax Return, IA 1040C Composite Return, IA 1041 Fiduciary Return, IA 1120 Corporation Income Tax Return, IA 1120F Franchise Tax Return for Financial Institutions, IA 1065 Iowa Partnership, and IA 1120S S Corporation Return.

NOTE: The extension does not include 2020 estimated tax payments.

Extension: 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. It applies to Iowa residents or other taxpayers doing business.

Penalty Relief: Iowa Department of Revenue slows conditional penalty relief for taxpayers required to make estimated payments of individual, corporate, or franchise taxes. This relief is for a tax year beginning during the 2020 calendar year. The estimated payments must also have an installment due date of on or after April 30, 2020 and before July 31, 2020.
Sales Tax: Businesses can now remit sales tax on a semi-monthly basis using estimates of tax due. Furthermore, Iowa allows businesses to defer the filing and remitting of sales tax for taxpayers who use a certified Service Provider. The Iowa Department of Revenue must approve the late filing through the Small Business Relief Tax Deferral Program. Property Tax Collection: Governor Kim Reynolds issued a supplemental state public health emergency declaration that temporarily suspends collection of property taxes as well as interest and penalties. IADOR
Kansas 90-day Extension: Governor Laura Kelly issued executive order 20-13 on March 23, 2020 to extend filing and payment deadlines for individual income tax, fiduciary income tax, corporate income tax, and privilege tax from April 15, 2020 to July 15, 2020. This extension of time includes individual and corporate income tax and privilege tax estimated payments due April 15, 2020.   Extension: Kansas extends deadline for homestead and property tax relief refund claims originally due April 15, 2020 to October 15, 2020.
Kentucky 90-day Extension: Governor Andy Beshear announced Friday, March 20, 2020, that Kentucky will adopt the IRS’s revised deadlines and move income tax returns and payments deadline from April 15, 2020 to July 15, 2020. Penalties will be waived but interest will accrue on the deferred tax payments.   Business Personal Property Tax: Kentucky Department of Revenue has extended the filing deadline to July 15, 2020. KYDOR
Louisiana 90-day Extension: Louisiana Department of Revenue announced they will extend any income and franchise tax returns as well as payments to July 15, 2020. This includes individual income tax, partnership income tax and composite tax, fiduciary income tax, and corporate and franchise tax.

NOTE: The extension does not apply to 2020 estimated tax payments due April 15, 2020 or June 15, 2020. The Department will waive any underpayment penalty if the payments are paid timely, the amount paid by April 15, 2020 is at least 90% of the amount due with April 15, 2019 payment, and the amount paid by June 15, 2020 is at least 90% of the amount due with June 15, 2020 payment.

Suspension of Tax Assessments: The Department is suspending all tax assessments effective March 16, 2020, through April 13, 2020. The suspension applies to the time delay for a taxpayer’s petition to appeal for redetermination of an assessment with the Louisiana Board of Tax Appeals and the time delay for appeals in Louisiana courts filed by taxpayers and the Department. The department will grant an automatic extension on any audit or litigation mater through April 13, 2020.

Suspension of Collections: The Department is suspending collection activity. For delinquent accounts, interest will continue to accrue, and penalties are not being waived.

Fiscal Year Filers: Fiscal year filers with a due date between March 1, 2020 and May 30, 2020 has an automatic 60-day extension from the original due date.
Sales Tax 60-day Extension: Louisiana Department of Revenue announced an automatic extension for filing and paying February 2020 sales tax, originally due March 20, 2020, with an extended due date of May 20, 2020. This is an automatic extension and no extension request is necessary. These returns must be filed on paper or through LaTAP. The Department will waive delinquency penalties and compromise interest associated with delinquent sales tax remittances if the return and payment are received by the extended due date. Excise Tax 60-day Extension: Louisiana Department of Revenue announced an automatic extension for filing and paying February 2020 excise tax for (1) Wine Shipped Direct to Consumers and (2) Louisiana State and Parish and Municipal Beer Tax originally due March 20, 2020, with an extended due date of May 20, 2020. The Department will waive delinquency penalties and compromise interest associated with delinquent excise tax remittances if the return and payment are received by the extended due date. LADOR
Maine 90-day Extension: Maine announced that the deadline for Maine income tax payments is extended from April 15, 2020 to July 15, 2020. The extension includes any final and estimated income and franchise tax payments due on April 15, 2020.   Property Tax: Governor Mills announced an extension for the April 1, 2020 deadline for certain property tax exemptions applications to the earlier of either the commitment date of the municipality or 30 days after the termination of the declared emergency. MEDOR
Maryland 90-day Extension: The Maryland Comptroller announced that there will be a 90-day extension of the April 15, 2020, deadline. No interest or penalty for late payment will be imposed if 2019 tax payments are made by July 15, 2020. Fiscal year filers with tax years ending January 1, 2020, through March 31, 2020, are also eligible for the July 15, 2020 extension.

Suspension of Collections: While under a State of Emergency, and 30 days after the State of Emergency is lifted by the governor, the comptroller’s office will not send out new notices. Should taxpayers receive a notice during this time, please contact the department for additional information.

Property Tax: Governor Mills announced an extension for the April 1, 2020 deadline for certain property tax exemptions applications to the earlier of either the commitment date of the municipality or 30 days after the termination of the declared emergency.
Extension: Comptroller Franchot extended sales and use tax returns originally due during the months of March, April, and May 2020 to June 1, 2020. Taxpayers who file and pay by June 1, 2020, will receive an automatic waiver of interest and penalties.

Suspension of Collections: While under a State of Emergency, and 30 days after the State of Emergency is lifted by the governor, the comptroller’s office will not send out new notices. Should taxpayers receive a notice during this time, please contact the department for additional information.
Extension for Withholding Tax: Withholding payments due during February, March, and April 2020 may be submitted June 1, 2020, without incurring penalties or interest.

Extension for admissions and amusement tax, alcohol taxes, tobacco taxes, motor carrier and motor fuel taxes, tire recycling and bay restoration fees: Penalty will be abated on returns and payments for the above taxes originally due in February, March, and April 2020, so as long as the returns and payments are submitted by June 1, 2020.

Extension for Unclaimed Property: Unclaimed property reports and payments for insurance companies originally due April 30, 2020 are extended to July 31, 2020.

Extension for Annual Reports and Personal Proper Tax Returns: These filings are automatically extended to July 15, 2020.
MDDOR
Massachusetts 90-day Extension: Governor Charlie Baker announced an agreement to extend the 2019 state individual income tax filing and payment deadline from April 15, 2020 to July 15, 2020. This income tax relief is automatic, and taxpayers do not need to file any additional forms to qualify.

Massachusetts further clarified that estimated income and fiduciary tax payments due April 15, 2020 and June 15, 2020 are now extended to July 15, 2020.
Small Business Relief: Governor Baker and Lt. Governor Polito announced tax relief measures for small local businesses impacted by the COVID-19 outbreak, including postponing the collection of regular sales tax, meals tax, and room occupancy taxes that would be due in March, April and May. These are now due June 20, 2020, and penalties and interest are waived. To qualify for relief, taxpayers must have paid less than $150,000 in regular sales plus meals taxes in the year ending February 29, 2020. Room Occupancy Taxes for Small Businesses: Governor Baker and Lt. Governor Polito announced tax relief measures for small local businesses impacted by the COVID-19 outbreak, including postponing the collection of room occupancy taxes that would be due in March, April and May. These are now due June 20, 2020, and penalties and interest are waived. To qualify for relief, taxpayers must have paid less than $150,000 in room occupancy taxes in the year ending February 29, 2020. MADOR
Michigan 90-day Extension: The Michigan governor issued an executive order announcing that the deadline for an annual state income tax return or payment otherwise due April 15, 2020, will instead be due July 15, 2020. The order announces that an annual state income tax return or payment due April 30, 2020, will be due on July 31, 2020. Sales Tax: The Department of Treasury is granting an automatic extension for sales and use tax returns and payments originally due March 20, 2020 and April 20, 2020. The Department is waiving penalty and interest if returns are filed and payments are remitted by May 20, 2020. Withholding Taxes 30-day extension: The Department of Treasury is granting an automatic extension for withholding tax returns and payments originally due March 20, 2020. The department is waiving penalty and interest if returns are filed and payments are remitted by April 20, 2020. MIDOT
Minnesota 90-day Extension: The Minnesota Department of Revenue announced an automatic extension for filing and paying individual tax returns from April 15, 2020 to July 15, 2020. The extension does not apply to 2020 estimated tax payments. 60-day extension: The Minnesota Department of Revenue announced an automatic 60-day extension for Businesses affected by the Governor’s Executive Order 20-04, including restaurants, bars, and other places of public accommodation. Sales and use tax payments for those businesses due March 20, 2020, have until May 20, 2020, to pay the liabilities without penalties and interest. The returns should still be filed. The grace period only applies to monthly filers and for the March 20, 2020, payments. Gambling Tax 30-day extension: The Minnesota Department of Revenue will grant a 30-day extension upon request for payments originally due March 20, 2020. Monthly taxpayers who request an extension by March 27, 2020, will automatically receive a waiver of penalty and interest for 30 days if timely paid and filed by April 20, 2020. The extension can be requested by email, fax or secure message in e-Services.

MinnesotaCare Taxes 60-day extension: The Minnesota Department of Revenue will grant a 60-day extension on request for MinnesotaCare returns that were originally due March 16, 2020. This applies to Provider Tax, Hospital Tax, Surgical Center Tax, Wholesale Drug Distributor Tax, and Legend Drug Use Tax. Taxpayers who request a filing extension by April 15, 2020, have until May 15, 2020, to file their return. These taxpayers can request relief from penalty and interest for reasonable cause for late payments that were due March 16, 2020. Request the extension via email at Minnesotacare.tax@state.mn.us or secure message in e-Services.
MNDOR
Mississippi 30-day Extension: Governor Tate Reeves announced on Monday, March 23, 2020, that the deadline to file and pay the 2019 income and corporate income tax is extended from April 15, 2020, to May 15, 2020. This extension also includes first quarter estimates. No Extension: The governor announced the extension to May 15, 2020, does not apply to sales tax, use tax, or any other tax type. MSDOR
Missouri 90-day Extension: Governor Parson announced an extension of filing and payments for income tax returns from April 15, 2020, to July 15, 2020, for individuals, corporations, trusts and estates. The relief includes estimated tax payments for tax year 2020 due on April 15, 2020. Penalties and interest will begin to accrue on any remaining unpaid balances as of July 16, 2020.   MODOR
Montana 90-day Extension: Governor Bullock extended the payment and filing deadline for 2019 individual and fiduciary taxpayers to July 15, 2020 in accordance with the new federal filing deadline. The deadline for first quarter 2020 estimated tax payments has also been extended to July 15, 2020.

Federal Stimulus Checks Tax Exempt:
The Montana Department of Revenue announced payments from the federal government related to the COVID-19 outbreak are exempt from state income tax.
  MTDOR
Nebraska 90-day Extension: Governor Ricketts extended the payment and filing deadline for all 2019 state income tax returns originally due April 15, 2020 to July 15, 2020. This extension includes 2020 estimated tax payments originally due April 15, 2020. Waiver of Penalties: The governor of Nebraska is waiving penalties and interest on late sales and liquor tax payments during the duration of the COVID-19 emergency.   NEDOR
Nevada      
New Hampshire No Extension: On March 30, 2020, the New Hampshire Department of Revenue reaffirmed its decision to not extend filing and payment due dates for business tax and interest and dividends at this time. The department will forego assessing any applicable interest and penalties against taxpayers who file their returns and pay any remaining balance due within the automatic 7-month extension, provided that by April 15, 2020, they have paid an amount no less than their total 2018 tax liability. Taxpayers must file extensions in accordance with normal procedures.    
New Jersey 90-day Extension: On April 1, 2020, New Jersey Governor Phil Murphy announced that New Jersey is extending the state income tax filing deadline and the corporation business tax filing deadline from April 15, 2020 to July 15, 2020.     NJDOT
New Mexico 90-day Extension: The New Mexico Taxation and Revenue Department (TRD) announced Friday, March 20, 2020, that New Mexico taxpayers will qualify for extended return and payments deadlines due to the COVID-19 pandemic. The TRD will not impose a late-filing and late-payment penalty associated with personal income or corporate tax returns and payments due between April 15, 2020 and July 15, 2020. This extension includes quarterly personal income tax estimated payments due April 15, 2020, which includes trusts, estates, and fiduciaries. The TRD also extended the same relief to withholding tax returns and payments due between March 25, 2020 and July 25, 2020.     NMTRD

Bulletin B-100.35
New York 90-day Extension: On March 30, 2020, the Commissioner of the Department of Taxation and Finance announced that New York has extended the April 15, 2020, due date to July 15, 2020, for New York state personal income tax, fiduciary, and corporation tax returns. This extension includes 2020 estimated payments due April 15, 2020. If you are unable to file your 2019 return by July 15, 2020, you can request an automatic extension to file your return. Your return will be due on October 15, 2020, if the extension request is filed by July 15, 2020, and you properly estimate and pay your 2019 tax liability with your extension request. Request Relief: The Governor expanded the Tax Commissioner’s authority to abate penalties and interest for taxpayers who were unable to timely file and pay quarterly sales and use tax due March 20, 2020 due to COVID-19. Affected taxpayers may apply to have penalty and interest waived using form provided by Department of Taxation and Finance.   NYDTF
North Carolina 90-day Extension: The North Carolina Department of Revenue will not impose a failure to pay penalty on income tax liability due April 15, 2020, if taxpayers pay by July 15, 2020. The relief applies to individual, corporate and franchise taxes. State law prevents the waiver of interest, including interest for underpayment of estimated tax. Waiver of Penalties: In response to the governor’s Executive Order 116, the secretary of the Department of Revenue has elected to waive late action penalties for taxpayers unable to file or file a return or pay a tax that is due between March 15, 2020, and March 31, 2020, if the return or extension is filed, or the tax is paid by April 15, 2020. The late action penalties include: the penalty for failure to file a return, the penalty for failure to pay tax when due, and the penalties regarding informational returns. Taxpayers seeking relief should complete Form NC-5500 and write “COVID-19” on the top or write a letter. Interest will continue to accrue. NCDOR
North Dakota 90-day Extension: Tax Commissioner Ryan Rauschenberger announced a waiver of income tax penalty and interest for individuals and businesses who are unable to file returns or pay income taxes by the April 15, 2020 deadline. Taxpayers can file and pay through July 15, 2020 without penalty or interest. This extension includes 2020 estimated tax payments.  
NDDOR
Ohio 990-day Extension: On March 27, 2020, the Ohio Tax Commissioner announced that the new deadline to file and pay the state income tax is July 15, 2020. 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, and the pass-through entity tax. This extension also applies to quarterly estimated income tax payments normally due April 15, 2020 and June 15, 2020. Note this extension does NOT include the Ohio Commercial Activity Tax.   OHDOT
Oklahoma 90-day Extension: Following the federal extension, Oklahoma Tax Commission is extending the 2019 income tax return due date from April 15, 2020, to July 15, 2020. 2019 income tax payments and first quarter 2020 estimated income tax payments are also extended. OKOTC
Oregon 90-day Extension: The Oregon Department of Revenue announced an extension for personal income and fiduciary tax returns and payments originally due April 15, 2020 to July 15, 2020. The extension does not apply to 2020 estimated payments.

60-day Extension: The Oregon Department of Revenue announced an extension for corporate income/excise returns and payments originally due May 15, 2020 to July 15, 2020. The extension does not apply to 2020 estimated payments.

Interest and penalties will begin to accrue on July 16, 2020 for all taxpayers who received an automatic extension.

City of Portland:
The City Revenue Division extended 2019 Portland Business License Tax and Multnomah Business income tax filing and payment due dates for returns due April 15, 20202 or May 15, 2020 to July 15, 2020. The extension does not apply to 2020 estimated payments.
  Penalty Relief for Commercial Activity Tax: Initial quarterly payments for the new Commercial Activity Tax are due April 30, 2020, and the Department of Revenue will not assess underpayment penalties to taxpayers making a good faith effort to estimate their first quarter payments. ORDOR
Pennsylvania 90-day Extension: The Department of Revenue announced an extension for individuals to file and pay income taxes, to July 15, 2020. For 2019 returns and payments, as well as estimated taxes for first and second quarter of 2020, the Department will waive penalties and interest. This extension also applies to the filing of informational returns by S corporations, partnerships, estates and trusts. Corporations with returns and payments due May 15, 2020 are now extended to August 14, 2020. This extension does not apply to June 15, 2020 estimated payments for corporations.

Appeals: Due to office closures, petitions for appeals of all tax types will be accepted as timely filed by the later of the following dates:
  • • 30 days after reopening of the Board of Appeals offices; or
  • • The original appeal deadline. 

Assessments and Notices:
Deadlines to respond are temporarily suspended until the Department of Revenue’s offices re-open.

Federal Stimulus Checks Tax Exempt: The Pennsylvania Department of Revenue announced payments from the federal government related to the COVID-19 outbreak are exempt from state income tax.
Penalty Waiver for Accelerated Sales Tax Prepayments: For businesses required to make Accelerated Sales Tax prepayments due March 20, the Department is waiving penalties. For April sales tax payments, the Department is waiving the prepayment requirement and asking businesses to remit sales tax collected in March. Inheritance Tax Returns: Due to office closure, the Department of Revenue is asking County Register of Wills offices to do the following when offices reopen:
  • • For returns or payments that were due during the time offices were closed, mark as date received March 12, 2020, on the return and receipt. 
  • • Do not apply penalties for payments received late due to office closures.

Property Tax/Rent Rebate Program:
Applications for the program are extended from June 30, 2020 to December 31, 2020.

90-day Extension: The Philadelphia Department of Revenue announced that it will honor the federal extensions granted to businesses and extend the filing deadline for the Business Income and Receipts Tax and the Net Profits Tax to July 15, 2020. This policy includes estimated payments.

30-day Extension: The Philadelphia Department of Revenue has also extended the city’s real estate tax due date from March 31, 2020 to April 30, 2020.
PADOR
Rhode Island 90-day Extension: The Rhode Island Division of Taxation announced that it will mirror the federal filing and payment extensions. The extension relief applies to personal income, corporate income, personal property, fiduciary, bank excise, and insurance gross premiums. The extension also applies to 2020 estimates due April 15, 2020. No Extension: The division did not extend the March deadline for the filing and payment of sales tax, means and beverage tax, and certain other levies. RIDOT
South Carolina Extension: The South Carolina Department of Revenue (SCDOR) announced it is extending the filing and payment deadlines to June 1, 2020, for all taxes administered by the department with due dates between April 1, 2020 and June 1, 2020. This extension includes 2020 estimated quarterly payments due April 15, 2020.

Taxes administered by the SCDOR include but are not limited to corporate and individual income taxes.
Extension: The South Carolina Department of Revenue (SCDOR) announced it is extending the filing and payment deadlines to June 1, 2020, for all taxes administered by the department with due dates between April 1, 2020, and June 1, 2020.

Taxes administered by the SCDOR include but are not limited to sales and use taxes.
Extension: The South Carolina Department of Revenue (SCDOR) announced it is extending the filing and payment deadlines to June 1, 2020, for all taxes administered by the department with due dates between April 1, 2020, and June 1, 2020.

Taxes administered by the SCDOR include but are not limited to admissions taxes, beer and liquor taxes, cigarette and tobacco product taxes, and motor fuel taxes.

City of Charleston: County and City officials agreed to defer collection of accommodations and hospitality taxes for 90 days.
SCDOR
South Dakota Bank Franchise Tax Returns: For banks whose federal tax return was extended from April 15, 2020 to July 15, 2020, the bank return is now extended to July 30, 2020.    
Tennessee 90-day Extension: The Tennessee Department of Revenue announced an automatic extension for filing and paying franchise and excise tax from April 15, 2020 to July 15, 2020. This extension includes 2020 estimated tax payments due April 15, 2020.

Interest and penalties will be waived if filed and paid by the extended due date.
Sales Tax: The Department of Revenue announced that it is NOT extending the deadlines for sales and use tax and other monthly tax filings and payments. Their reasoning is that these are taxes that sellers collect on behalf of customers, and state law does not allow sellers to use collected taxes for business or other purposes. Business Tax: The Department of Revenue has extended the due date from April 15, 2020 to June 15, 2020. TNDOR
Texas 60-day Extension: The Texas Comptroller of Accounts is automatically extending the due date to file and pay the 2020 Texas franchise tax reports to July 15, 2020 to be consistent with the IRS. The extension is automatic and franchise taxpayers do not need to file any additional forms.

Audits: The Comptroller suspended the 60-day deadline for businesses to contest audit results, for both redetermination and refund hearings. The Comptroller will waive interest accrued during this period.
Relief One-by-One Basis: Offering relief to taxpayers unable to pay the full amount of sales tax collected in February. The Texas Comptroller is offering short-term payment agreements and, in most instances, waivers of penalties and interest. Contact the agency’s Enforcement Hotline at 800-252-8880 to discuss these options.

Sales Tax Holiday: Texas reminds taxpayers to take advantage of the sales tax holiday for emergency supplies which takes place April 25-27, 2020. The sales tax holiday is for taxpayers to prepare for events like hurricanes and turbulent spring storms. Click the link for more information.
Insurance Tax: Annual reports originally due May 15, 2020 may be extended, upon request, to July 15, 2020. Taxpayers may request an additional 30-day extension on or before July 15, 2020. TX Comptroller
Utah 90-day Extension: Utah administratively follows the federal government. The Utah State Tax Commission announced that they approved adjustments to tax filing and payment deadlines for individuals and business entities. The Commission unanimously passed an emergency rule waiving interest and penalties for late filed 2019 tax returns and payments of corporations and pass-thru entities, and confirmed individuals have until July 15, 2020 to file and pay their 2019 income taxes.     UTSTC
Vermont 90-day Extension: The Vermont Department of Taxes announced an automatic extension for filing and paying individual income, corporate income, and fiduciary income taxes, as well as Vermont Homestead Declaration and Property Tax Credit Claims from April 15, 2020 to July 15, 2020. Penalty and interest will be waived.

Note: This extension includes 2020 estimated tax payments due April 15, 2020.
Hardship due to COVID-19: The Vermont Department of Taxes announced that taxpayers who are unable to meet the March 25, 2020 and April 25, 2020 sales and use tax filing deadlines due to the implementation of mitigation steps to slow the spread of COVID-19 will not be charged penalty or interest for late submissions. Meals and Rooms Tax: The Vermont Department of Taxes announced that taxpayers who are unable to meet the March 25, 2020 and April 25, 2020 meals and rooms tax filing deadlines due to the implementation of mitigation steps to slow the spread of COVID-19 will not be charged penalty or interest for late submissions. VTDOT
Virginia 90-day Extension: Governor Northam requested that the Department of Taxation extend the due date for certain Virginia income tax payments to June 1, 2020, in response to the COVID-19 crisis. Penalties will be waived if balances are paid in full by June 1, 2020, but interest will accrue. This relief applies to individual, corporate, and fiduciary income taxes, as well as any estimated income tax payments originally due April 1, 2020, to June 2020.

NOTE: All income tax filing deadlines remain the same, including the May 1, 2020 individual income tax filing due date. Virginia does however grant an automatic six-month filing extension.
30-day Extension: Tax Commissioner Craig M. Burns announced the Department of Taxation will consider requests from taxpayers for an extension of the due date for filing and payment of the February 20, 2020, sales tax return due March 20, 2020. If request is granted, the due date is extended to April 20, 2020. Penalties will be waived but interest will accrue. Extension may be requested by email, fax or mail. VADOT
Washington   Extension: Combined sales and use/excise tax returns – monthly filers can request an extension to pay prior to the prior to the due date or within 4 days afterwards. Q1 2020 return is automatically extended to June 30, 2020. Annual 2019 return is now due June 15, 2020.

Interest may be waived through April 17, 2020.

Audits: The DOR will delay scheduling many audits and provide flexibility for audits already in progress.
WADOR
West Virginia 90-day Extension: The West Virginia State Tax Department is automatically extending individual income tax, corporate income tax, and trust and estate returns and payments originally due April 15, 2020 to July 15, 2020. 2020 estimated income tax payments due between April 15, 2020 and June 15, 2020 for individuals, trusts or estates, corporations and pass-thru entities are also extended to July 15, 2020.   Property Tax: Ad valorem property tax that would be considered delinquent on April 1, 2020 are now considered delinquent on May 1, 2020. WVDOR
Wisconsin 90-day Extension: Like the IRS, Wisconsin extended the tax filing and payment deadline to July 15, 2020. The extension is automatic; no limit on amount of payment to be postponed; no income exclusions. Eligible taxpayers include individuals, trusts, estates, partnerships, associations, companies or corporations. There will be no interest or penalty for the period April 15, 2020 to July 15, 2020. Relief is available for income tax payments, estimated income tax payments and returns originally due April 15, 2020. 30-day Extension: Wisconsin Department of Revenue announced that small businesses can immediately request an extension to file and sales and use tax return by email – DORRegistration@wisconsin.gov. The due date for returns due March 31, 2020 would be extended to April 30, 2020, and those due April 30, 2020 would be extended to June 30, 2020. No late fees will be assessed, however, interest for payments made after the statutory due date will still apply. One-month Extension: Taxpayers may request a one-month filing extension for withholding deposit reports (WT-6), motor fuel, alcohol and tobacco (excise tax) returns by email. The extension does not apply to payments, and interest will accrue for payments remitted after the original due date. WIDOR
Wyoming   Sales Tax: The Wyoming Department of Revenue announced it will handle late filing of sales and use tax returns on a case by case basis. Severance Taxes: The Wyoming Department of Revenue announced it will be waiving penalty and interest for severance taxes that are filed late through the month of June. WYDOR

COVID-19 has been impacting businesses and individuals alike. We’ve compiled resources to help you make sense of it all.