A guide to federal and state tax extensions in 2020

 As part of the national emergency declaration due to COVID-19, the IRS has extended the federal income tax return and payment deadline from April 15th to July 15. The tax extension was made to provide tax relief to anyone—including business owners and their employees—who has been affected by forced closures and social distancing due to the pandemic. 

If you have questions around what this means for you and your business, we have answers. We’ve compiled the crucial information you should know about the federal deadline, as well as what tax relief looks like in your state.

Speaking of states, most officials on the state levels are on the same page and have extended their deadlines as well. In this article, we’ll go over each state that has issued an extension and the details that come with it. If your state is not on the list, they have not provided any tax relief as of the date of publishing. We’ll work to keep this article updated if others are added. 

Who qualifies for federal tax relief? 

Let’s first go over who exactly the tax relief measure covers. According to an IRS statement, those who qualify for the 2019 income tax filing and payment deadlines includes: 

• Taxpayers who file and pay their federal income taxes on April 15
• All individual returns, trusts and corporations

In other words, every U.S. business and individual is covered under the tax relief. 

Do I need to file for a tax extension? 

No, you don’t need to do anything in order to qualify for the later deadline. The extension is “automatic,” which means you don’t have to use a Form 4868 or Form 7004 to get an extra 90 days. 

However, you may accrue penalty and interest fees if you file after July 15, so if for any reason you want to file after the later deadline, you’ll need to fill out those forms. 

What if I’m expecting a refund? 

Although the deadline was extended to July 15, the IRS is encouraging taxpayers to file their taxes now to get the money they are owed. Released statistics from the IRS show that close to 72% of taxpayers received a refund close to $3,000 last tax season, which could be helpful for many business owners or employees who are experiencing less revenue or work during the pandemic. 

The IRS says they are planning to process tax refunds as normal for everyone who files. Typically, nine out of 10 refunds are issued within 21 days or less if you participate in e-filing or direct deposit. 

What about my state, are there tax extensions? 

Most states have followed the federal government’s lead and extended their tax deadlines. Below is a state-by-state list of new deadlines and the details that come with them. If your state is not on the list, no changes to tax deadlines have been made yet. 

Alabama

• State income tax deadline: Extended to July 15, 2020, without penalties and interest, regardless of the amount owed, for all taxpayers.
• Corporate income tax deadline: Extended to July 15, 2020.
• Financial Institution Excise Tax (FIET) deadline: Extended to July 15, 2020.
• Business Privilege Tax (BPT) deadline: Extended to July 15, 2020.
• State sales tax late payment penalties have been waived through June 1, 2020 for small retail businesses with an average of $62,500 or less in 2019 monthly retail sales, and also for taxpayers currently registered as engaging in NAICS Sector 72 business activities. 
• State late payment penalties for lodgings taxes have been waived through June 1, 2020 for the same groups. 

Visit the Alabama Department of Revenue page to learn more about tax extensions. 

Alaska 

• Corporate income tax payment deadline: Extended to July 15, 2020.
• Corporate income tax filing deadline: Extended to August 14, 2020.

Visit the Alaska Department of Revenue page to learn more about tax extensions. 

Arkansas

• Individual income tax deadline: Extended to July 15, 2020.

Visit the Arkansas Department of Finance and Administration page to learn more about tax extensions. 

California 

• State tax filing and payment deadline: Extended to July 15, 2020, for all individuals and business entities.
• State payroll tax filing and payment deadline: Businesses are allowed to request a 60-day extension for filing and paying state payroll taxes without penalty or interest.
• Deadline for business tax returns and payments under $1 million: Extended to July 31, 2020.
• Appeals documentation deadlines: Taxpayers have an extra 60 calendar days to file briefing or other documentation for appeals with briefing or other deadlines between March 1 and May 18 2020. 

Visit the California Tax Service Center page to learn more about tax extensions. 

Colorado

• State income tax payment deadline: Extended to July 15, 2020.
• State income tax filing deadline: Extended to October 15, 2020.
• 2020 estimated tax payments deadline: Extended to July 15, 2020.

Visit the Colorado Department of Revenue page to learn more about tax extensions. 

Connecticut

• State income tax filing and payment deadline: Extended to July 15, 2020.
• 2020 estimated tax payments deadline: Extended to July 15, 2020.
• Income and expense statements deadline: Extended to August 15, 2020.

Visit the Connecticut Department of Revenue page to learn more about tax extensions. 

Delaware

• Personal income tax filing deadline: Extended to July 15, 2020.
• Estimated personal income tax payment deadline: Extended to July 15, 2020.
• Corporate tax filing deadline: Extended to July 15, 2020.
• Fiduciary income tax filing deadline: Extended to July 15, 2020.

Visit the Delaware Division of Revenue page to learn more about tax extensions. 

District of Columbia

• Individual and fiduciary income tax filing and payment deadline: Extended to July 15, 2020.
• Partnership tax filing and payment deadline: Extended to July 15, 2020.
• Franchise tax filing and payment deadline: Extended to July 15, 2020.

Visit the D.C. Department of Tax and Revenue page to learn more about tax extensions. 

Florida

While no statewide deadlines have been extended for everyone, there is a team dedicated to helping taxpayers dealing with issues related to COVID-19, and there is some flexibility in the payments. You can contact the team at covid19taxhelp@floridarevenue.com.

Georgia 

• State income tax filing and payment deadline: Extended to July 15, 2020.

Visit the Georgia Department of Revenue page to learn more about tax extensions. 

Hawaii

• State income tax filing and payment deadline: Extended to July 20, 2020.

Visit the Hawaii Department of Taxation to learn more about tax extensions. 

Idaho

• State income tax filing and payment deadline: Extended to June 15, 2020.

Visit the Idaho State Tax Commission page to learn more about tax extensions. 

Illinois 

• State income tax filing and payment deadline: Extended to July 15, 2020.
• The state sales tax late payment penalty and interest has been waived for businesses with  less than $75,000 in 2019 total sales tax liability. 

Visit the Illinois Department of Revenue page to learn more about tax extensions. 

Indiana

• State income tax filing and payment deadline: Extended to July 15, 2020.
• Corporate tax returns and payment due by April 20, 2020: Extended to July 15, 2020.
• Corporate tax returns and payment due by May 15, 2020: Extended to August 17, 2020.

Visit the Indiana Department of Revenue page to learn more about tax extensions. 

Iowa

• State tax filing and payment deadline: Extended to July 31, 2020.

Visit the Iowa Department of Revenue page to learn more about tax extensions. 

Kentucky

• State income tax filing and payment deadline: Extended to July 15, 2020.

Note: Late-filing penalties will be waived for the extension, but interest still applies. Visit the Kentucky Department of Revenue page to learn more.

Louisiana

• State income tax filing and payment deadline: Extended to July 15, 2020.
• Excise and sales tax filing and payment deadline: Extended to May 20, 2020.
• Q1 2020 unemployment tax payment deadline: Extended to June 30, 2020.

Visit the Louisiana Department of Revenue page to learn more about tax extensions. 

Maine 

• State income tax filing and payment deadline: Extended to July 15, 2020.

Visit the Maine Revenue Services page to learn more about tax extensions. 

Maryland 

• State income tax filing and payment deadline: Extended to July 15, 2020.
• Business-related tax filing and payment deadline: Extended to June 1, 2020.

Visit the Comptroller of Maryland page to learn more about tax extensions. 

Massachusetts

• State income tax filing and payment deadline: Extended to July 15, 2020.
• Unemployment benefits reports and payments: Employers who are impacted by COVID-19 can request up to a 60-day grace period to file quarterly reports and pay contributions for unemployment benefits.
• Sales and meals, or room occupancy taxes: Small businesses who paid less than $150,000 in sales and meals, or room occupancy taxes in 2019 can defer payment of taxes due for March, April, and May to June 20, 2020, without penalties or interest.
• Late-file and late-pay penalties will be deferred through May 31, 2020 for certain vendors and operators. 

Visit Mass.gov to learn more about tax extensions. 

Michigan

• State income tax filing and payment deadline: Extended to July 15, 2020.
• City income tax due on April 15: Extended to July 15, 2020.
• City income tax due on April 30: Extended to July 31, 2020.
• Late-file and late-pay penalties and interest are waived until April 20, 2020.

Visit the Michigan Department of Treasury to learn more about tax extensions. 

Minnesota 

• Individual income tax filing and payment deadline: Extended to July 15, 2020.
• C corporation state return filing deadline: Extended to November 15, 2020, or the date of any federal extension to file, whichever comes later. The payment due date is not affected. 
• S corporation, partnership, and fiduciary state return filing deadline: Extended to the date of any federal extension to file. The payment due date is not affected.
• Sales and use tax payment deadline: Extended to April 20, 2020 for qualifying businesses. 
• You can request an abatement of penalty or interest fees accrued for not filing or paying taxes for good cause– like if you were impacted by COVID-19. To do so, contact the Minnesota Department of Revenue. 

Visit the Minnesota Department of Revenue to learn more about tax extensions. 

Mississippi 

• Individual and corporate income tax filing and payment deadline: Extended to May 15, 2020.
• Q1 2020 estimated tax payment deadline: Extended to May 15, 2020.
• April withholding tax payment deadline: Extended to May 15, 2020.

Visit the Mississippi Department of Revenue page to learn more about tax extensions. 

Missouri 

• Individual income tax filing and payment deadline: Extended to July 15, 2020.
• Corporate income tax filing and payment deadline: Extended to July 15, 2020.
• Q1 2020 estimated tax payment due on April 15, 2020: Extended to July 15, 2020.

Visit the Missouri Department of Revenue page to learn more about tax extensions. 

Montana

• Individual income tax filing and payment deadline: Extended to July 15, 2020.
• Q1 2020 estimated tax payment deadline: Extended to July 15, 2020.

Visit the Montana Department of Revenue page to learn more about tax extensions. 

Nebraska

• State income tax filing and payment deadline: Extended to July 15, 2020.
• Q1 2020 estimated tax payment: Extended to July 15, 2020.
• If you are unable to pay your state taxes due to COVID-19, you can request relief by mailing a completed Request for Abatement of Penalty form to Nebraska Department of Revenue PO Box 98903, Lincoln, NE 68509-8903. You can also fax it to 402-471-5927. 

Visit the Nebraska Department of Revenue page to learn more about tax extensions. 

New Hampshire

• Business tax payment deadlines: Extended to June 15, 2020.
• Interest and dividend payment deadlines: Extended to June 15, 2020. 

Visit the New Hampshire Department of Revenue Administration page to learn more about tax extensions. 

New Jersey 

• State income tax filing and payment deadline: Extended to July 15, 2020.
• Corporation business tax filing and payment deadline: Extended to July 15, 2020.

Visit the New Jersey Division of Taxation page to learn more about tax extensions. 

New Mexico

• State income tax filing and payment deadline: Extended to July 15, 2020.
• Withholding tax payment deadline: Extended to July 25, 2020.

Visit the New Mexico Taxation & Revenue page to learn more about tax extensions. 

New York 

• State income tax filing and payment deadline: Extended to July 15, 2020, for individuals, fiduciaries, and corporations.
• If you are unable to file and pay taxes on time due to COVID-19, you may request relief through the Department of Taxation and Finance. 

Visit the New York Department of Taxation and Finance to learn more about tax extensions. 

North Carolina 

• State income tax filing and payment deadline: Extended to July 15, 2020, but  interest will still accrue.
• Sales and use tax filing and payment deadline: Extended to July 15, 2020.
• Withholding tax filing and payment deadline: Extended to July 15, 2020.

Visit the North Carolina Department of Revenue page to learn more about tax extensions. 

North Dakota 

• State income tax filing and payment deadline: Extended to July 15, 2020.

Visit the North Dakota Tax page to learn more about tax extensions. 

Ohio 

• State income tax filing and payment deadline: Extended to July 15, 2020.

Visit the Ohio Department of Taxation page to learn more about tax extensions. 

Oklahoma 

• State income tax filing and payment deadline: Extended to July 15, 2020.
• Q1 2020 estimated tax payment deadline: Extended to July 15, 2020.

Visit the Oklahoma Tax Commission page to learn more about tax extensions. 

Oregon

• State income tax filing and payment deadline: Extended to July 15, 2020, without penalties or interest, regardless of the amount owed.
• Portland city/county business tax filing and payment deadline: Extended to July 15, 2020.
• Portland arts tax filing and payment deadline: Extended to July 15, 2020.

Visit the Oregon Department of Revenue page to learn more about tax extensions. 

Pennsylvania

• State income tax filing and payment deadline: Extended to July 15, 2020.
• Deadline for declarations and payments of estimated personal income tax: Extended to July 15, 2020.
• Deadline for filing of informational returns related to S corporations, partnerships, estates, and trusts: Extended to July 15, 2020.
• Q1 and Q2 2020 estimated tax payment deadline: Extended to July 15, 2020.
• Philadelphia real estate tax payment deadline: Extended to April 30, 2020.
• Philadelphia business income and receipts tax filing and payment deadline: Extended to July 15, 2020.
• Philadelphia net profits tax filing and payment deadline: Extended to July 15, 2020.

Visit the Pennsylvania Department of Revenue page to learn more about tax extensions. 

Rhode Island 

• State income tax filing and payment deadline: Extended to July 15, 2020, for individuals and certain entities.

Visit the Rhode Island Division of Taxation page to learn more about tax extensions. 

South Carolina 

• State income tax filing and payment deadline: Extended to July 15, 2020.
• Sales and use tax, admissions tax, and withholding tax filing and payment deadlines: Extended to June 1, 2020.
• Q1 2020 unemployment insurance (UI) tax payment deadline: Extended to June 1, 2020.
• Charleston County / City of Charleston hospitality tax payment deadlines: Extended to June 20, 2020.

Visit the South Carolina Department of Revenue to learn more about tax extensions. 

Tennessee 

• Franchise and excise tax filing and payment deadline: Extended to July 15, 2020.
• Business tax filing and payment deadline: Extended to June 15, 2020.

Visit the Tennessee Department of Revenue page to learn more about tax extensions. 

Texas 

• 2020 franchise tax reports deadline: Extended to July 15, 2020.
• Businesses struggling to pay the full amount of sales taxes collected in February can receive a short-term payment agreement, as well as waivers of penalties and interest. 

Visit the Texas Comptroller page to learn more about tax extensions. 

Utah

• Individual and business tax filing and payment deadline: Extended to July 15, 2020. 

Visit the Utah State Tax Commission page to learn more about tax extensions. 

Virginia

• State income tax payments due between April 1, 2020 and June 1, 2020: Extended to June 1, 2020. 
• Note, all income tax filing deadlines stay the same, and interest fees will go into effect after the deadline. 
• Businesses impacted by COVID-19 can request a 30-day deferral of sales tax payments for February.

Visit the Virginia Tax page to learn more about tax extensions. 

Washington 

• Q1 2020 tax return deadline: Extended to June 30, 2020.
• Annual 2019 tax return deadline: Extended to June 15, 2020.

Visit the Washington State Department of Revenue page to learn more about tax extensions.