State Tax Filing Guidance for Coronavirus Pandemic Updated: 3/23/20 – noon et U.S. states are providing tax filing and payment due date relief for individuals and businesses. The AICPA has compiled the below latest developments on state tax filings related to coronavirus. This document contains the first few pages as a summary in reverse chronological order, starting with the furthest revised original due date of state filing relief to the soonest date order. The next part of the chart details each state or jurisdiction’s guidance on tax filing and payment relief in alphabetical order by state. The final part covers federal updates, AICPA tax policy and advocacy efforts and resources, and other state tax resources. We plan to update the information daily while the states are issuing guidance. Because the state tax authorities are often updating their information, it is best to confirm with each state’s department of revenue website for the most updated information. State Guidance/Date Guidance Relief Provisions for Coronavirus Other Information Summary of State filing relief/revised due dates in response to Coronavirus - Proposed tax related Coronavirus legislation – States Filing Relief July 31 – IA – extension of filing and payment for returns that DC are due 3/19-7/31 – individual, composite, fiduciary, NJ – automatically extends time to file gross income tax or corporation, franchise tax, partnership, S corp, credit union. No corporation business tax return if federal government late filing or underpayment penalties. Interest starting 8/1/20. extends filing or payment due date for federal returns. Relief does not apply to estimated taxes. July 15 – AZ – extension of filing and payment, for individual, corporate, and fiduciary tax returns, waive late filing and late payment penalties. July 15 - CA – extension to filing and payment (including second and first quarter estimated payments), LLC taxes and fees, non-wage withholding payments), waive interest and penalties, for individuals and businesses. July 15 – CO - extend state income tax payment deadlines for all Colorado individuals and business taxpayers normally due April 15. Temporarily suspend deadline for April and June estimated tax payments for 2020 taxable year pay by July 15. July 15 – IN - July – individual and corporate tax returns - filing and payment extended from April 15 and April 20. Those originally due May 15 are due August 17, 2020. It includes estimate payments due April 15 are now due July 15. All other tax return filings and payments remain unchanged. July 15 – MD – filing and payment extension for individuals, corporate, pass through entity, and fiduciary taxpayers income taxes – waive interest and penalty for late payments made by July 15. Fiscal and calendar year filers with tax years ending January 1, 2020 through March 31, 2020 are also eligible for the July 15, 2020 filing and payment extension. The due date for March quarterly estimated payments is extended to July 15, 2020. The extension for filing of returns and payment of State Guidance/Date Guidance Relief Provisions for Coronavirus Other Information income tax owed also extends the statute of limitations for filing a claim for refund of income tax. The extension for filing returns and payment of income tax does not affect the filing of estate tax returns or the payment of estate tax. July 15 – MO - filing and payment for individuals and corporations and trusts or estates income tax returns – automatic relief. April 15 estimated tax payments for individuals and corporations relief to July 15. Penalties and interest relief if pay and file return or request extension by July 15. Penalties and interest will begin to accrue on any remaining unpaid balances as of 7/16/20. July 15 – MT - extended filing and payment for individual income taxpayers to July 15, lenient in waiving penalties and interest associated with late tax payments, estimated tax payments for the first quarter extended to July 15. The due date for the second quarter remains July 15 at this time. July 15 – NC - filing and payment for individual, corporate, and franchise taxes extended from April 15, waive penalties as long as file and pay tax by July 15. No interest relief – unless state law is changed. These changes do not apply to trust taxes, such as sales and use or withholding taxes. July 15 - NM – extend filing and payment for personal and corporate income tax returns and payments due between April 15 and July 15 and withholding tax returns and payments due between March 25 and July 25 may be submitted without penalty by July 25, 2020. Waive late-filing and late-payment penalties. Not waive interest. July 15 – OK - July 15 – extend filing and payment of income tax return due April 15 - including first quarter 2020 estimated tax payments. July 15 – PA filing and payment extended for personal income tax returns – waive penalties and interest on 2019 personal income tax payments through the new deadline of 7/15/20 – applies to both final 2019 tax returns and payments and estimated payments for the first and second quarters of 2020. Processing delays on paper filed returns. July 15 – SC – return filing and payment – waive interest and State Guidance/Date Guidance Relief Provisions for Coronavirus Other Information penalties - individual income taxes and corporate income taxes. June 15 – CT - business returns – passthrough, UBIT, Corp – file and payment extended. (Individuals – will follow IRS file and payment.) June 1 – VA – extend due date for VA income tax payments – penalty waiver if full amount paid by June 1 or late payment penalties accrue from original date due – for individual, corporate, and fiduciary income taxes and any estimated income tax payments required in this period. Interest continues to accrue from the original due date. Filing deadlines remain same. May 15 - WA – extend annual return 30 days on request, waive penalties. April 30 – OR - Individuals - follow IRS, waive interest and penalties if good faith estimate on first quarter CAT payment due April 30. April 25 - NYC – waive penalties for late filing, late payment, and underpayment penalties for business and excise taxes originally due between 3/16/20 and 4/25/20 – can request waiver of penalties on late filed extension or return or separate request. Interest is not waived – from the original due date. April 15 – Puerto Rico - passthroughs – extend filing and payment and estimated tax originally due March 15. Alabama ADOR Press Release ADOR Press Release (3/20/20) on waiving state sales tax late 3/12/20 – Commissioner ADOR told ASCPA - Alabama (3/20/20) on waiving state payment penalties for state small retail businesses and waiving would couple the decision of IRS. ADOR will publish a sales tax late payment lodging tax late payment penalties: press release soon after IRS so at this point, we all await penalties for state small the decision of the federal government. retail businesses and “Effective immediately, the Department of Revenue is waiving waiving lodging tax late state sales tax late payment penalties both for small retail Alabama residents affected by floods in February payment penalties: businesses, whose monthly retail sales during the previous have until April 30 to file their state taxes. The Alabama calendar year averaged $62,500 or less, and taxpayers Department of Revenue also will grant affected taxpayers Prior ADOR Press Release currently registered with the Department as engaging in penalty relief during the extension period. (3/19/20): NAICS Sector 72 business activities , which includes restaurants. The Department is also waiving state late Alabama DOR website (3/17/20): payment penalties for lodgings taxes. The relief applies to “The Alabama Department of Revenue is monitoring state sales and lodgings taxpayers who are unable to timely developments pertaining to the Coronavirus (COVID-19) pay their February, March, and April 2020 sales and and is following guidance from federal and state officials. lodgings tax liabilities. This relief does not waive or extend We understand you may have some concerns and normal filing requirements. Instead, these taxpayers may file uncertainty pertaining to COVID-19 and the Department is State Guidance/Date Guidance Relief Provisions for Coronavirus Other Information their monthly sales and lodgings tax returns for the February, committed to being responsive to your needs. March, and April 2020 reporting periods without paying the The Department is encouraging all taxpayers to conduct state sales and lodgings tax reported as due. Late payment their business with us through our online services. Take penalties will be waived for these taxpayers through June 1, advantage of our website for information and answers to 2020. Please note, this relief applies only to state sales and your questions; use My Alabama Taxes (MAT) to file and lodgings tax liabilities. pay taxes; or call 334-242-1170 to receive additional Businesses included in NAICS Sector 72 are those preparing assistance. meals, snacks, and beverages for immediate consumption. A Out of an abundance of caution for your health and complete list of the business activities that fall within this wellbeing, as well as our employees, we are asking sector can be viewed at NAICS Sector 72 – Accommodation taxpayers to limit in-person visits to the taxpayer service and Food Services. centers at this time. If you must make a payment in person, After the expiration of this temporary waiver, the Department these payments can be made at one of our nine Taxpayer will work with taxpayers who elected to utilize the waiver Service Centers. All other assistance will be provided program to development workable payment plans that will remotely via phone or email. Click here for Taxpayer allow taxpayers to pay outstanding liabilities for February, Service Center locations and contact information. March, and April 2020, while navigating any other impacts of the coronavirus on their businesses.