State Tax Filing Extensions Due To COVID-19

state capitol where tax filing extensions were issued

Individual states began announcing state tax filing extensions shortly after the IRS and Treasury department announced a 90-day extension of the federal income tax filing and payment deadline on March 21, 2020. The extension moves the deadline to July 15, 2020. Most states followed this act and issued the same extension.

But, some have exceptions such as whether or not the extension applies to fiscal year taxpayers. Others are observing different deadlines altogether. This might have you wondering “When are my taxes due?” We can help. Read on to learn which states extended their deadlines.

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Which states issued a state income tax filing extension through July 15?

Nearly all states, plus Washington, D.C., extended their state income tax filing deadline to July 15, 2020. Below is a list of these states. You can click on each state’s name to view the official notice.

Alabama extended its deadline to July 15, 2020, for all tax types. It’s also waiving penalty and interest on tax due through the same date.

Alaska extended its deadline to July 15, 2020, for all tax types except Oil and Gas Property and Production taxes. It’s also waiving penalty and interest on tax due through the same date.

Arizona extended its tax filing and payment deadline for individual, corporation, and fiduciary income taxes, as well as property tax refund claims, to July 15, 2020, for all tax types. It’s also waiving penalty and interest on tax due through the same date.

Arkansas extended its deadline to July 15, 2020, for all individual, fiduciary, and pass-through entity returns. The state is waiving penalty and interest on tax due through the same date. Corporate returns, however, are still due on April 15, 2020.

California extended its deadline to July 15, 2020, for all tax types. It’s waiving penalty and interest on tax due through July 15, 2020, as well.

Connecticut extended its deadline to July 15, 2020, for all tax types. It’s also waiving penalty and interest on tax due through the same date.

Delaware extended its deadline to July 15, 2020, for all tax types. It’s also waiving penalty and interest on tax due through the same date.

Georgia extended its deadline to July 15, 2020, for all tax types. It’s also waiving penalty and interest on tax due through the same date.

Illinois extended its deadline to July 15, 2020, for all tax types. It’s also waiving penalty and interest on tax due through the same date.

Indiana extended its deadline for individual and corporate tax returns and payments to July 15, 2020. It’s also waiving penalty and interest on tax due through the same date.

Kansas extended its deadline for individual, fiduciary and corporate income tax, as well as privilege tax, to July 15, 2020. And, it’s waiving penalty and interest on tax due through July 15, 2020.

Kentucky extended its deadline for individual, corporate, limited liability, fiduciary, and pass-through filers to July 15, 2020. It’s also waiving penalty and interest on tax due through the same date.

Louisiana extended its deadline for individual, corporate, fiduciary, and partnership income tax returns to July 15, 2020. It’s also waiving penalty and interest on tax due through the same date.

Massachusetts extended its deadline to July 15, 2020, for all returns and payments originally due on April 15, 2020.  It’s also waiving penalty and interest on tax due through the same date.

Maryland extended its deadline to July 15, 2020, for all income taxes. It’s also waiving penalty and interest on tax due through the same date.

Maine extended its deadline for filing and paying franchise and income taxes to July 15, 2020. It’s also waiving penalty and interest on tax due through the same date.

Michigan extended its filing and payment deadlines for all state income tax returns. Returns originally due on April 15 are now due July 15, 2020. Returns originally due on April 30 are now due July 31, 2020. City returns and payments are observing the same deadlines. Michigan is waiving penalty and interest on tax due through July 15, 2020.

Minnesota extended its deadline to July 15, 2020, for individual income tax returns. It’s also waiving penalty and interest on tax due through the same date.

Missouri extended its deadline to July 15, 2020, for individual and corporate income tax returns. It’s also waiving penalty and interest on tax due through the same date.

Montana extended its deadline to July 15, 2020, for individual income tax returns. It’s waiving penalty and interest on tax due through the same date on a case-by-case basis.

Nebraska extended its deadline to July 15, 2020, for all tax types. It’s waiving penalty and interest on tax due through the same date on a case-by-case basis.

New Jersey extended its deadline for individual income, partnership, and corporation business returns to July 15, 2020. It’s also waiving penalty and interest on tax due through the same date.

New Mexico extended its deadline for filing and paying personal and corporate income taxes to July 15, 2020. It’s waiving penalties through the same date, but interest will continue to accrue as normal.

New York extended its deadline for personal income and corporation tax returns to July 15, 2020. It’s also waiving penalty and interest on tax due through July 15, 2020.

North Carolina extended its deadline to July 15, 2020, to file income and franchise tax returns that were originally due April 15, 2020. The North Carolina Department of Revenue legally can’t extend the deadline for making tax payments. However, the state won’t impose any penalties on payments made by July 15, 2020.

North Dakota extended its deadline to July 15, 2020, for all tax types. It’s also waiving penalty and interest on tax due through the same date.

Ohio extended its deadline to July 15, 2020, for all tax types. It’s also waiving penalty and interest on tax due through the same date.

Oklahoma extended its tax filing and payment deadline for all income taxes to July 15, 2020. It’s also waiving penalty and interest on tax due through the same date.

Oregon extended its tax filing and payment deadline for personal income and corporate excise/income tax returns to July 15, 2020. It’s also waiving penalty and interest on tax due through the same date.

Pennsylvania extended its tax filing and payment deadline for personal income tax returns, trusts and estates, partnerships, and S corporation returns to July 15, 2020. It’s also waiving penalty and interest on tax due through the same date.

Rhode Island extended its tax filing and payment deadline for all income taxes to July 15, 2020. It’s also waiving penalty and interest on tax due through the same date.

South Carolina extended its tax filing and payment deadline for all income taxes to July 15, 2020. It’s also waiving penalty and interest on tax due through the same date. All other state returns and payments normally due on April 1 are postponed to June 1, 2020.

Tennessee extended its filing and payment deadlines for the Hall income tax and franchise and excise tax to July 15, 2020. It’s also waiving penalty and interest on tax due through the same date.

Texas extended its filing and payment deadline for franchise taxpayers to July 15, 2020. It’s also waiving penalty and interest on tax due through the same date.

Utah extended its tax filing and payment deadline for all individual and business entities to July 15, 2020. And, it’s waiving penalty and interest on tax due through July 15, 2020.

Vermont extended its deadline to July 15, 2020, for personal, corporate and fiduciary income taxes, and Vermont Homestead Declaration and Property Tax Credit Claims. It’s also waiving penalty and interest on tax due through the same date.

Virginia extended its deadline to file and pay all income taxes to June 1, 2020. It’s also waiving penalty and interest on tax due through the same date.

West Virginia extended its deadline for filing income tax returns to July 15, 2020, for individuals, trusts and estates, and corporations. It’s also waiving penalty and interest on tax due through the same date.

Wisconsin extended its deadline to July 15, 2020, for all income and franchise returns, as well as pass-through withholding tax. It’s also waiving penalty and interest on tax due through the same date.

The District of Columbia also extended its deadline to July 15, 2020, for all income, partnership, and franchise tax returns. It’s waiving penalty and interest on tax due through July 15, 2020, as well.

 

Which states issued tax filing extensions to other dates?

There are six total states that extended their state income tax filing deadline, but not to July 15. Below are these states and their individual deadlines. Click on the state name to view the official notice.

Mississippi extended its deadline to May 15, 2020. The state also suspended penalty and interest accrual through “the end of the national emergency.”

Idaho extended its deadline to June 15, 2020, and is waiving penalty and interest on tax due through the same date.

Hawaii extended its deadline to July 20, 2020, and is waiving penalty and interest on tax due through the same date.

Iowa extended its deadline to July 31, 2020, for certain returns and is waiving penalty and interest on tax due through the same date.

Colorado extended its filing and payment deadline to July 15, 2020, for all types of tax returns. But, the state has an automatic six-month filing extension. This makes Oct. 15, 2020, Colorado’s new state income tax filing deadline. The state of Colorado is also waiving penalty and interest on tax due through July 15, 2020.

New Hampshire extended its deadline to June 15, 2020, for certain taxpayers negatively affected by COVID-19. This includes Business Profits Tax, Business Enterprise Tax, and Interest and Dividends Tax taxpayers unable to make their payments by May 15, 2020. You can learn more here.

 

Are there any exceptions?

Seven states don’t collect personal income taxes: Alaska, Florida, Nevada, South Dakota, Texas, Washington, and Wyoming. Four states don’t collect any state income taxes: Nevada, South Dakota, Washington, and Wyoming.

The state of Florida hasn’t announced any extensions for corporate tax filing and isn’t waiving penalty or interest on tax due.

It’s also important to note that four states have gross receipts taxes in place of corporate income taxes: Nevada, Ohio, Texas, and Washington. And, two states don’t have a tax on employee wages: New Hampshire and Tennessee.

 

We’re updating this list as additional details become available. For more information, you can view the American Institute of CPA’s State Tax Filing Guidance for Coronavirus Pandemic here. Please check the specifics from each state when determining which extended date applies to you.  Also, please remember states continue to offer their traditional extended due dates. You can file for an extension if you need additional time beyond those listed above. We recommend working with a tax professional to ensure your taxes are filed by the correct date.

 

Have questions about state tax filing extensions? Let’s talk!