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

Alabama

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

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

• individual income tax;
• corporate income tax;
• financial institution excise tax; and
• business privilege tax.

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

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

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

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

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

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

Small businesses qualifying for waiver

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

Duration of waiver

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

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

Period for income and other tax relief expanded

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

• individual income tax;
• corporate income tax;
• financial institution excise tax; and
• business privilege tax.

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

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

Interest, Penalties, and Additions to Tax

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

Executive Order, April 10, 2020

Alaska

Some tax deadlines extended

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

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

Alert, Alaska Department of Revenue, March 31, 2020

COVID-19 emergency legislation extends due dates

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

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

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

Arizona

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

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

• individuals;
• corporations; and
• fiduciaries.

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

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

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

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

Arkansas

Guidance issued on COVID-19 extension

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

• individual income;
• S corporations;
• fiduciary and estates;
• partnership income; and
• composite returns.

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

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

• sales and use tax;
• withholding tax;
• motor fuels tax;
• tobacco products tax; or
• alcohol excise tax.

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

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

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

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

California

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

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

• 2019 tax returns and payments;
• 2020 1st and 2nd quarter estimate tax payments;
• 2020 LLC taxes and fees; and
• 2020 non-wage withholding payments.

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

Prior announcement superseded

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

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

California provides for extension of payroll tax for COVID-19

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

California Employment Development Department EDD Tax Branch News No. 432

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

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

• identify a replacement property; or
• complete the exchange.

The Franchise Tax Board updated its COVID-19 Frequently Asked Questions (FAQs)^[1] page to provide information on these exchanges.

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

Colorado

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Connecticut

Personal income tax coronavirus extensions announced

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

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

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

Corporate income tax filing deadlines for certain annual tax returns extended

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

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

• 2019 Form CT-1065/CT-1120 SI Connecticut Pass-Though Entity Tax Return: Filing date extended to April 15, 2020; payment deadline extended to June 15, 2020
• 2019 Form CT-990T Connecticut Unrelated Business Income Tax Return: Filing date extended to June 15, 2020; payment deadline extended to June 15, 2020
• 2019 Form CT-1120 and CT-1120CU Connecticut Corporation Business Return: Filing date extended to June 15, 2020; payment deadline extended to June 15, 2020.

Press Release, Connecticut Department of Revenue Services, March 2020

COVID-19 extension relief expanded

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

Annual tax returns and payments

The deadline is July 15, 2020 for:

• corporation business tax returns and payments due between March 15 and July 15, 2020;
• pass-entity tax returns and payments due between March 15 and July 15, 2020;
• unrelated business income tax returns and payments due between March 15 and July 15, 2020;
• estate and trust income tax returns and payments due between April 1 and July 15, 2020; and
• individual income tax returns and payments.

Estimated tax payments

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

• corporation business tax due between March 15 and July 15, 2020;
• pass-through entity tax due between March 15 and July 15, 2020;
• unrelated business income tax due between March 15, and July 15, 2020;
• estate and trust income tax due between April 1 and July 15, 2020; and
• individual income tax due for the 1st and 2nd quarters of 2020.

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

Delaware

Corporate and personal income tax coronavirus extensions granted

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

The extensions apply to:

• corporate income tax returns and payments due on April 15, 2020; and
• personal and fiduciary income tax returns and payments due on April 30, 2020.

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

• tentative corporate income tax returns and payments; and
• estimated personal income tax returns and payments.

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

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

• Form 1100-T-EXT for corporations;
• Form 400-EX for fiduciaries; or
• Form 1027 for individuals.

Additional Delaware extension requests are due by July 15.

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

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

District of Columbia

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

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

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

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

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

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

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

Filing extension granted due to COVID-19

The deadline for taxpayers to file and pay their 2019 District of Columbia individual and fiduciary income tax returns (D-40, D-41, and D-40B), partnership tax returns (D-65), and franchise tax returns (D-20, D-30) is extended to July 15, 2020. This means taxpayers will have an additional 90 days to file and pay from the original deadline of April 15, 2020.
Mayor Bowser and Chief Financial Officer DeWitt Announce 2019 Tax Filings and Payment Deadline Extended to July 15, 2020, D.C. Office of Tax and Revenue, March 23, 2020

Estimated payments not extended

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

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

Florida

Property tax relief for those affected by COVID-19 announced

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

Property tax payment date

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

Central assessment tax return filing date

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

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

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

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

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

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

• sales and use tax, including discretionary sales surtax;
• tourist development tax for counties administered by the department;
• new tire fee reported on the Solid Waste and Surcharge Return;
• rental car surcharge reported on the Solid Waste and Surcharge Return;
• prepaid wireless E-911 fee;
• lead acid battery fee reported on the Solid Waste and Surcharge Return; and
• dry-cleaning gross receipts also reported on the Solid Waste and Surcharge Return.

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

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

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

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

• sales and use tax, including discretionary sales surtax;
• tourist development tax for counties administered by the department;
• new tire fee reported on the Solid Waste and Surcharge Return;
• rental car surcharge reported on the Solid Waste and Surcharge Return;
• prepaid wireless E-911 fee;
• lead acid battery fee reported on the Solid Waste and Surcharge Return; and
• dry-cleaning gross receipts also reported on the Solid Waste and Surcharge Return.

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 above; or
• the business experienced sales tax collections in March 2020 that were 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.

Affected persons with questions regarding this order may contact the department by email at COVID19TAXHELP@floridarevenue.com^[2] or by telephone at (850) 488-6800.

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

COVID-19 emergency extension order issued

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

Return and payment deadlines

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

• May 1, 2020 from corporations with fiscal years ending December 31, 2019;
• June 1, 2020 from corporations with fiscal years ending January 31, 2020; and
• July 1, 2020 from corporations with fiscal years ending February 29, 2020.

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

Automatic extension deadlines

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

• June 1, 2020 for corporations with fiscal years ending January 31, 2020; and
• July 1, 2020 for corporations with fiscal years ending February 29, 2020.

Estimated tax payments

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

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

Georgia

Income tax filing deadline extended due to COVID-19

Governor Kemp has announced an extension of Georgia’s income tax filing deadline to July 15, 2020 in accordance with the new federal tax filing deadline.
Gov. Kemp Issues New Executive Orders, Provides COVID-19 Update, Office of the Governor, March 23, 20

Additional extensions granted due to COVID-19

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

Estimated payments

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

Additional filers

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

Refund claims for previous tax years

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

Extension for time-sensitive department actions

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

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

Coronavirus FAQs updated, nexus guidance included

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

• changing a payment date for individual income tax;
• net work tax extensions;
• fiscal year returns due on or after April 15 and before July 15, 2020;
• how employees working from home will not modify a company’s nexus determination;
• how currently, Georgia does not follow any provisions of the CARES Act;
• the deadline for making deductible contributions to Georgia’s 529 Plan is also extended to July 15, 2020;
• how relief does not apply to the penalty for failing to pay estimated payments timely during 2019; and
• how the extension does not apply to Georgia income tax withhold by businesses from their employees.

Nexus determination

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

The temporary protections extend for periods:

• there is an official work from home order issued by an applicable federal, state or local government unit; or
• pursuant to the order of a physician in relation to the COVID-19 outbreak or due to an actual diagnosis of COVID-19, the employee is working at home, including the subsequent 14 day time period to allow for a return to normal work locations.

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

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

Coronavirus Tax Relief FAQs^[3], Georgia Department of Revenue, as appearing May 14, 2020

Hawaii

Income tax filing and payment deadlines postponed for tax year 2019

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

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

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

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

• withholding tax;
• franchise tax;
• public service company tax;
• general excise tax;

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

Idaho

Corporate and personal income tax deadline extended

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

The extension applies to all taxpayers – including individuals, businesses, and entities – regardless of the amount owed. Penalty and interest won’t apply if taxpayers file their return and pay the income tax owed by June 15.
Press Release, Idaho Gov. Brad Little, March 23, 2020; Proclamation, Idaho Gov. Brad Little, March 23, 2020

Illinois

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

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

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

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

City of Chicago extends due dates again for various taxes

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

Interest waiver

• amusement tax;
• bottled water tax,
• checkout bag tax,
• ground transportation tax,
• hotel accommodations tax,
• parking tax, and
• restaurant tax.

Interest waiver

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

Notice, Chicago Department of Finance, April 15, 2020

Indiana

Business and individual income tax COVID-19 filing extension announced

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

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

• IT-40;
• IT-40PNR;
• IT-40RNR;
• IT-40ES;
•  ES-40; and
• SC-40.

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

• IT-20;
• IT-41;
• IT-65;
• IT-20S;
• FIT-20;
• URT-1;
• IT-6;
• FT-QP; and
• URT-Q.

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

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

Additional filing and payment extensions announced

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

Indiana is now extending:

• individual estimated payments originally due on June 15, 2020, are now due on or before July 15, 2020;
• the deadline for filing a claim for refund of income tax set to expire between April 1 and July 14, 2020, is now extended to July 15, 2020 (including refunds of withholding or estimated tax paid in 2016);
• corporate estimated payments due on April 20, May 20 or June 22, 2020, are now due on or before July 15, 2020; and
• the corporate tax returns listed below due on May 15, June 15 or July 15, 2020, are now due on August 17, 2020. This includes forms IT-20, IT-41, IT-65, IT-20S, FIT-20, IT-6WTH and URT-1.

All changes related to the COVID-19 pandemic can be found on DOR’s Coronavirus webpage at dor.in.gov/7078.htm^[4].

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

Iowa

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

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

Specifically, the order includes:

• IA 1040 Individual Income Tax Return and all supporting forms and schedules;
• IA 1040C Composite Return and all supporting forms and schedules;
• IA 1041 Fiduciary Return and all supporting forms and schedules;
• IA 1120 Corporation Income Tax Return and all supporting forms and schedules;
• IA 1120F Franchise Tax Return for Financial Institutions and all supporting forms and schedules;
• IA 1065 Iowa Partnership Return and all supporting forms and schedules;
• IA 1120S S Corporation Return and all supporting forms and schedules; and
• Credit Union Moneys and Credits Tax Confidential Report.

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

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

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

Estimated payment relief granted due to COVID-19

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

Personal income

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

• 25% of the tax with respect to the first installment due on or after April 30, 2020, and before July 31, 2020; and
• 50% of the tax with respect to the second installment due on or after April 30, 2020, and before July 31, 2020.

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

• 27.5% of the tax with respect to the first installment due on or after April 30, 2020, and before July 31, 2020; and
• 55% of the tax with respect to the second installment due on or after April 30, 2020, and before July 31, 2020.

Corporate or franchise

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

• 25% of the tax with respect to the first installment due on or after April 30, 2020, and before July 31, 2020; and
• 50% of the tax with respect to the second installment due on or after April 30, 2020, and before July 31, 2020.

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

Kansas

Coronavirus prompts extension of corporate and personal income tax due dates

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

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

• corporate income tax;
• fiduciary income tax;
• individual income tax; and
• privilege tax on banks and financial institutions.

The July 15 extension also applies to fiscal year returns due between April 15, 2020 and July 15, 2020.
Kansas will not impose a penalty or interest on calendar or fiscal year taxpayers who pay their outstanding tax liability by July 15, 2020.

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

Coronavirus relief granted for estimated tax payments

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

• estimated corporate income tax;
• estimated financial institution privilege tax; and
• estimated individual income tax.

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

Kentucky

Business and personal income tax coronavirus relief announced

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

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

• corporations and S corporations;
• partnerships and limited liability companies (LLCs);
• fiduciaries; and
• individuals.

Kentucky will waive late filing and payment penalties for taxpayers who file returns and pay taxes by the July 15 deadline. Interest will still apply to the extended tax payments.
Press Release, Kentucky Department of Revenue, March 22, 2020

Property tax filing deadline extended due to COVID-19

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

Website, Kentucky Department of Revenue, April 7, 2020

Additional COVID-19 relief adopted

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

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

• corporations and S corporations;
• partnerships, limited liability companies (LLCs), and other pass-through entities;
• fiduciaries; and
• individuals.

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

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

• October 15, 2020 for returns previously due April 15, 2020;
• November 15, 2020 for returns previously due May 15, 2020; and
• December 15, 2020 for returns previously due June 15, 2020.

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

• November 15, 2020;
• December 15, 2020; and
• January 15, 2021.

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

Louisiana

Filing and payment extension announced due to COVID-19

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

If a taxpayer (individual, corporation, fiduciary, or partnership) requires additional time to file the return, an extension request may be submitted on the applicable extension form based on the tax type. The extension period shall run from July 16, 2020, to the general extension date of November 15, 2020 for individual, fiduciary, and partnership returns and December 15, 2020, for corporation returns.
Revenue Information Bulletin No. 20-009, Louisiana Department of Revenue, March 23, 2020

Maine

Filing and payment deadline extended due to COVID-19

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

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

COVID-19 filing and payment deadline extensions expanded

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

• second quarter estimated payments; and
• any estimated or final payments, originally due April 16, 2020, through June 15, 2020, for fiscal-year filers.

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

Maryland

Information released on extended deadlines

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

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

• June 1: due date for sales and use, withholding, admissions & amusement, alcohol, tobacco, and motor fuel taxes (including tire recycling and bay restoration fees) returns and payments for taxes not collected in March, April, and May;
• July 15: due date for personal, corporate, pass through entity, and fiduciary income tax payments, and March quarterly estimated payments; and
• October 15: due date for Maryland income tax returns if a federal extension was filed.

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

Updated guidance issued on COVID-19 extensions

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

Revised business tax extension

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

• sales and use;
• withholding;
• admissions & amusement;
• alcohol, tobacco, and motor fuel excise taxes;
• tire recycling fee; and
• bay restoration fees.

Extension for first and second quarter estimated income taxes

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

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

Massachusetts

Small businesses affected by COVID-19 receive tax extension

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

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

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

The due date extension applies to the following tax types:

• sales tax;
• meals tax; and
• room and occupancy tax.

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

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

The Department of Revenue is in the process of drafting emergency regulations regarding these tax relief measures. The regulations are expected to be finalized by March 20, 2020.
Press Release, Office of Governor Charlie Baker and Lt. Governor Karyn Polito, March 18, 2020

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

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

• personal income tax returns and payments; and
• fiduciary income tax returns and payments.

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

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

Michigan

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

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

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

Property tax foreclosure deadline extended

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

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

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

• annual state and city income tax returns and payments;
• estimated state and city income tax payments; and
• estimated city income tax extension payments.

Penalties and interest

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

Automatic extensions

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

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

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

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

Notice, Michigan Department of Treasury, April 14, 2020

Income tax due date relief expanded

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

Due dates

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