×

Free COVID-19 Tax Report

Please fill this out to download the full tax report.

TTR's Laws and Research Colleges are closely monitoring the sales and use tax impact of COVID-19.
This information is provided for free by TTR. Please share with others.

COVID-19 Tax Decision Matrix: Get Fast, Accurate, and Up-to-date Sales and Use Tax Answers.

To ensure the health and safety of their professionals, businesses need to purchase items like gloves, masks, wipes, hand sanitizers, and more.  This downloadable COVID-19 Tax Decision Matrix provides tax answers for COVID-19 related purchases across all states.  Please download TTR’s free COVID-19 Tax Decision Matrix here:

Download Covid-19 Tax Decision Matrix

States Provide Tax Relief During COVID-19 Situation

To provide relief for individuals and companies impacted by COVID-19, many states have extended filing and payment deadlines for various taxes or waived interest and penalties for late filing or payment. Here are the states and territories that have taken action so far:

Download the full report

December 1, 2020:

  • (1) South Carolina - extends temporary relief regarding a business's establishment of nexus solely because an employee is temporarily working in a different location due to COVID-19. The relief is extended through June 30, 2021.
  • (2) California - announces temporary tax relief for eligible businesses impacted by COVID-19 restrictions. The relief package includes an automatic three-month income tax extension for taxpayers filing less than $1 million in sales tax, extends the availability of existing interest and penalty-free payment agreements to companies with up to $5 million in taxable sales, and provides expanded interest free payment options for larger businesses with significantly restricted operations. The state also announced the creation of a $500 million COVID relief grant for small businesses that have been impacted by COVID and the associated health and safety restrictions.

November 27, 2020:

  • (1) Colorado - extends the deadline for certain small businesses to pay state sales tax. Qualifying restaurants and bars have an additional month to pay sales taxes due for November 2020.

November 25, 2020:

  • (1) United States - clarifies the deferred withholding and payment by employers of qualifying employee Social Security taxes. Payroll taxes paid from September 1, 2020, to December 31, 2020, qualify for deferment if the wages or compensation paid to an employee for a bi-weekly pay period is less than $4,000. Deferred taxes must be paid by the employer between January 1, 2021, and April 30, 2021, or interest, penalties, and additions to tax will begin to accrue on May 1, 2021. The employer may make arrangements to collect the tax from the qualified employee(s).
  • (2) Vermont - publishes additional income tax guidance for remote or relocated workers due to the COVID-19 situation.

November 19, 2020:

  • (1) Minnesota - reduces penalties and interest for late filing or payment if the taxpayer has reasonable cause or has been negatively affected by the COVID-19 situation.

November 18, 2020:

  • (1) District of Columbia - announces that the Office of Tax and Revenue will allow digital signatures on forms during the declared public health emergency, even if those forms cannot be filed electronically.
  • (2) Louisiana - announces a sales tax holiday to provide tax relief from Hurricane Laura, Hurricane Delta, and the COVID-19 situation. The holiday will start Friday, November 20, 2020, at 12:01am and end midnight on Saturday, November 21, 2020. During the holiday, the first $2,500 of the sales price of consumer purchases of tangible personal property is exempt from state sales tax. The holiday does not apply to (1) business/commercial purchases, (2) transactions involving vehicles that must be licensed and titled, (3) prepared meals furnished for consumption on the premises where purchased, (4) "to-go" orders, (5) rental or leases of property, or (6) taxable services.
  • (3) Washington - authorizes payment extensions upon request for businesses in industries directly impacted by the newest restrictions (restrictions in place between November 16, 2020 and December 14, 2020). Taxpayers should request payment extensions before the applicable due date and file their returns by that due date. Multiple extensions for the same return will not be granted.

November 17, 2020:

  • (1) United States - announces that the IRS will treat a contribution to a single-employer defined benefit pension plan with an extended due date of January 1, 2021 as timely if it is made no later than January 4, 2021 (the first business day after January 1, 2021).

November 12, 2020:

  • (1) United States - announces that under the CARES Act, taxpayers who do not itemize income tax deductions may take a charitable deduction of up to $300 for cash contributions made in 2020 to qualifying organizations. Previously, charitable contributions could only be deducted if taxpayers itemized their deductions.

November 11, 2020:

  • (1) Washington - further waives interest from February 29, 2020 (start of the COVID-19 state of emergency) until the termination of the state of emergency or December 7, 2020, whichever occurs first. Washington will also waive Bureau of Labor Statistics (BLS) delinquency fees on late renewals of licenses expiring in February through November 2020. Lastly, penalties are being waived for non-profit property tax exemption applications and renewals for exempt property for the months of February 2020 through December 2020.

November 9, 2020:

  • (1) United States - provides additional options to individuals experiencing COVID-19-related financial difficulties. These include extending the short-term payment plan timeframe from 120 days to 180 days and easing paperwork requirements to allow individuals to obtain non-streamlined installment agreements up to $250,000 without financial verification.
  • (2) Louisiana - creates a one-time refundable credit against state income tax for a portion of the state license or permit fees imposed by the Louisiana Office of Alcohol and Tobacco Control. The credit is available to restaurants and bars affected by the COVID-19 situation. The credit amount is determined based on the amount of time the permit holder was required to temporarily close operations.
  • (3) New York - reminds taxpayers that unemployment benefits are subject to income tax.

November 5, 2020:

  • (1) United States - publishes temporary guidance on the public approval requirement of the Internal Revenue Code for tax-exempt qualified private activity bonds. During the COVID-19 situation, the revenue procedure is extended until September 30, 2021.
  • (2) Maine - clarifies that for tax years beginning in 2020, if an estimated income tax payment penalty is due by a Maine resident taxpayer as a result of suddenly working in Maine due to the COVID-19 state of emergency, Maine will abate the penalty upon request by the taxpayer. Additionally, for federal loan payments that are temporarily suspended from March 13, 2020, through December 31, 2020, due to the COVID-19 situation, payments made in excess of the required loan payment due are not eligible for the Maine Education Opportunity tax credit (EOTC). For tax years beginning before January 1, 2020, if a loan is deferred or in forbearance and there is no loan payment due, any payments made while the loan is deferred or in forbearance are not eligible for the EOTC. However, for tax years beginning on or after January 1, 2020, student loan payments made by individuals in deferment or forbearance, including those subject to a federal student loan administrative forbearance pursuant to the federal CARES Act or federal Executive Order, will qualify for the EOTC as long as all other eligibility criteria are met.

November 2, 2020:

  • (1) United States - publishes a toolkit of COVID-19 relief information for tax exempt organizations. This publication details the employee retention credit, the paid sick and leave credit, and the option to defer employment tax deposits.

October 30, 2020:

  • (1) Pennsylvania - amends its position on the taxability of masks and ventilators. It was previously announced that face masks sold at retail were typically taxable, but that a temporary exemption applied during the state of emergency. The Pennsylvania Department of Revenue has now taken the position that face masks sold at retail are always exempt because they have become a part of normal attire (everyday wear/clothing). Clothing is not taxable in Pennsylvania.

October 23, 2020:

  • (1) New York - announces that nonresidents that usually work in New York, but are currently telecommuting outside the state due to the COVID-19 situation, owe income tax unless their employer has established a bona fide employer office at the telecommuting location. In other words, days telecommuting during the pandemic are generally considered days working in the state. There a number of factors involved to determine if a "bona fide employer office" has been created outside the state.

October 22, 2020:

  • (1) United States - temporarily accepts Form 8918 (Material Advisor Disclosure) via fax to 844-253-5607. Every material advisor to a reportable transaction is required to file this form.
  • (2) California - releases guidance for determining residency status for 2020 California personal income tax returns. California recognizes 19 factors to determine if a individual has residency in the state, including physical presence, property interests, and family abode. How much weight should be attributed to actions related to COVID-19 may vary depending on these other factors.
  • (3) California - announces that the small business relief payments plans are only available for taxpayers that apply by 5:00 p.m. on November 18, 2020. These plans are available for sales and use taxes.

October 20, 2020:

  • (1) Minnesota - provides guidance on how COVID-19 relief should be reported for state income tax purposes. For example, unemployment insurance payments are taxable income but federal stimulus checks or economic impact checks are not.
  • (2) West Virginia - announces that payment plans in six-month and twelve-month installments are available for taxpayers struggling to make tax payments. Taxpayers can submit payment plan requests online through their Mytaxes accounts. If a taxpayer needs a payment plan for a period greater than twelve months they may contact the West Virginia State Tax Department's Compliance Division at (304) 558-8753.

October 19, 2020:

  • (1) Maine - reminds taxpayers that Maine income tax withholding for wages paid in 2020 to a Maine resident suddenly working in Maine due to a state's COVID-19 state of emergency will continue to be calculated as if the Maine resident were still working outside the state. Additionally, for tax years beginning in 2020, if an estimated income tax payment penalty is due for a Maine resident taxpayer as a result of the taxpayer suddenly working in Maine due to a state's COVID-19 state of emergency, Maine Revenue Services (MRS) will abate the penalty upon request by the taxpayer. For sales occurring in 2020, MRS will not consider the presence of one or more employees in the state, who are suddenly working in Maine due to a state's COVID-19 state of emergency, to constitute substantial physical presence in Maine for sales and use tax registration and collection purposes. Finally, for tax years beginning in 2020, MRS will not consider the presence of one or more employees in the state, who were working in Maine suddenly due to a state's COVID-19 state of emergency, to establish, by itself, corporate income tax nexus.

October 16, 2020:

  • (1) North Carolina - extends the 2019 Corporate Business Tax (CBT) calendar year return filing deadline from October 15, 2020, to November 16, 2020.

October 14, 2020:

  • (1) North Carolina - amends its nonconformity guidance for the Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020 and the Further Consolidated Appropriations Act (FCAA) of 2020. This guidance explains where state income tax law deviates or "decouples" from federal income tax law.

October 12, 2020:

  • (1) Massachusetts - revises its rules for employees telecommuting in the state solely because of the COVID-19 situation. For companies with such employees, the Massachusetts Department of Revenue will not impose nexus for purposes of corporate excise taxes or sales and use taxes, and the state will not require payroll withholding until the earlier of (1) December 31, 2020, or (2) 90 days after the lift of the state of emergency. After that date, the presence of an employee in Massachusetts will trigger nexus and payroll withholding requirements, even if the employee is only in the state because of COVID-19.
  • (2) Oregon - automatically extends the payment due date for the annual amusement device tax to October 14, 2020. The new deadline also applies to additional fourth quarter taxes. Penalties are waived as long as these payments are received by the Oregon Department of Revenue on or before November 13, 2020.
  • (3) Oregon - announces that for corporate excise or income tax purposes, the Oregon Department of Revenue will not include in a nexus determination the presence of teleworking employees in Oregon between March 1, 2020 and November 1, 2020, if the employees are regularly based outside the state.
  • (4) Rhode Island - announces that stimulus checks or economic impact checks distributed by the federal government are not subject to Rhode Island personal income tax.

October 9, 2020:

  • (1) United States - temporarily accepts a separate Office of Tax Shelter Analysis (OTSA) copy of Form 8886 (Reportable Transaction Disclosure Statement) via fax to 844-253-2533. A separate OTSA copy is required for any taxpayer required to file Form 8886.

October 6, 2020:

  • (1) Hawaii - releases guidance on state tax treatment of various COVID-19 relief programs and payments that the federal government has provided under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). For example, federal stimulus checks or economic impact checks are not subject to Hawaii income tax. Also, unemployment compensation is included in gross income but not subject to the general excise tax (GET).
  • (2) Maine - extends the filing deadline for corporate taxpayers, on extension, to November 16, 2020. Late filing penalties will be waived for corporate income tax returns or franchise tax returns originally due on extension by October 15, 2020, if filed by November 16, 2020. Other associated penalties (for example, an underpayment penalty) and interest will continue to accrue.
  • (3) Washington - further waives interest from February 29, 2020 (start of the COVID-19 state of emergency) until the termination of the state of emergency or November 9, 2020, whichever occurs first. Washington will also waive Bureau of Labor Statistics (BLS) delinquency fees on late renewals of licenses expiring in February through October 2020. Lastly, penalties are being waived for non-profit property tax exemption applications and renewals for exempt property for the months of February 2020 through November 2020.

September 30, 2020:

  • (1) Maryland - extends the application deadlines for the 2020 homeowners' and renters' property tax credit programs to October 31, 2020.
  • (2) Texas - continues to extend the payment deadline for motor vehicle tax due on purchases until the state disaster declaration expires. Tax penalties will be automatically waived if the payment is received with 60 days of the end of the state disaster declaration.
  • (3) Texas- continues to offer short-term payment agreements for sales tax reports due after May 20. There is a possibility for penalties to be waived, but interest will continue to accrue.

September 28, 2020:

  • (1) New Jersey - waives late filing penalties for corporation business tax returns filed under an extension. The due date for a calendar year return filed under an extension is October 15, 2020, but penalties will be waived if the return is filed no later than November 16, 2020. Fiscal year filers will also recieve a 30-day penalty waiver for late filing. For example, a return with an extended due date of November 16, 2020, can be filed no later than December 15, 2020. Payments should be made by the original extension due date. Interest and penalties for late payment will still apply.

September 24, 2020:

  • (1) Colorado - releases guidance on the federal CARES Act and its impact on Colorado income taxes.
  • (2) Kansas - further extends until December 31, 2020, the temporary suspension of licensing, certification, and permitting rules and regulations required by the Kansas Corporation Commission for motor carriers and persons operating vehicles actively participating in COVID-19 relief or restoration efforts.

September 18, 2020:

  • (1) Louisiana - suspends certain automotive industry business license renewal fees from July 1, 2020, through June 30, 2021. To qualify, a business must have existed on June 1, 2020. Suspended fees must be submitted with the first renewal application filed after June 30, 2021.
  • (2) Massachusetts - further extends return and payment deadlines for vendors and operators with room occupancy excise tax or sales tax liabilities under $150,000 in the 12-month period ending February 29, 2020. For these operators, returns and payments originally due between March 20, 2020, and April 30, 2021, are due May 20, 2021. This extension does not apply to intermediaries.

September 17, 2020:

  • (1) Massachusetts - waives any late-file or late-pay penalties for returns and payments due March 20, 2020, through August 31, 2020, for certain taxpayers. It also extends the penalty waiver for returns and payments through April 30, 2021, for those same taxpayers. The following taxpayers are eligible for the waiver: (1) vendors with meals tax return and payment obligations that do not otherwise qualify for certain relief, and (2) operators and intermediaries with room occupancy excise return and payment obligations that do not otherwise qualify for certain relief.
  • (2) Missouri - exempts economic stimulus payments under the CARES Act from state income tax.

September 15, 2020:

  • (1) California - conforms state personal income tax law with qualified employer plan loan provisions of the Coronavirus Aid, Relief, and Economic Security Act (federal CARES Act).
  • (2) Rhode Island - extends temporary rules regarding withholding requirements for telecommuting employees. The income of employees who are nonresidents temporarily working outside of Rhode Island solely due to the COVID-19 situation will continue to be treated as Rhode Island-source income for withholding purposes. Also, Rhode Island will not require employers located outside the state to withhold Rhode Island income taxes from the wages of employees who are Rhode Island residents temporarily working within the state solely because of COVID-19. This temporary regulation is in effect until November 18, 2020.

September 14, 2020:

  • (1) California - announces that an out-of-state corporation whose only connection to California is the presence of an employee who is currently teleworking in the state because of the "Stay at Home" executive order will not be subject to California franchise tax. California treats this type of employee as engaging in de minimis activities for purposes of Public Law 86-272 protection.
  • (2) Kansas - continues to extend deadlines to title and register motor vehicles. Vehicles purchased in February 2020, must be titled and registered by September 30, 2020. Vehicles purchased in March 2020, must be titled registered by October 31, 2020. Vehicles purchased in April 2020, must be titled registered by November 30, 2020. Lastly, vehicles purchased in May 2020, must be titled and registered by December 31, 2020.

September 11, 2020:

  • (1) California - creates a small business hiring credit to provide financial relief for the economic disruptions from COVID-19. Qualifying small businesses earn a credit against personal income and corporate income taxes but can elect to use the credit against qualified sales and use taxes. The credit becomes available after January 1, 2020, until April 30, 2026.

September 10, 2020:

  • (1) United States - temporarily allows the use of digital signatures on some tax forms that cannot be filed electronically. Forms must be mailed by December 31, 2020. A list of qualifying forms is available at: https://www.irs.gov/newsroom/e-signatures-temporarily-allowed-on-some-tax-forms
  • (2) United States - announces that Medicaid coverage limited to COVID-19 testing and diagnostic services is not minimum essential coverage under a government-sponsored program. The premium tax credit is a refundable credit that covers an eligible individual's premiums for their health insurance purchased through the Health Insurance Marketplace. The tax credit is only allowed for "coverage months" and does not include months that an individual is eligible for minimum essential coverage under government-sponsored programs. So, an individual eligible for Medicaid COVID-19 coverage for one or more months can still count those months as "coverage months" for the purpose of determining eligibility for the premium tax credit.
  • (3) Indiana - announces that federal deferment of payroll taxes does not apply to Indiana taxes. Employers should continue to withhold all taxes required under Indiana law such as wages, gambling winnings, and nonresident shareholder or partner income.

September 9, 2020:

  • (1) Iowa - clarifies that bars and alcohol establishments that qualify for payment extensions do not have to apply or register for the extension. However, a qualifying business should submit a payment of $0.00 online by the original due date and then make its payment by October 31, 2020 for the tax due in order to avoid penalties and interest. Online payments may be made at https://tax.iowa.gov/efile-pay

September 8, 2020:

  • (1) Michigan - allows digital signatures on all forms published by the Michigan Department of Treasury. This includes forms that cannot be filed electronically.

September 3, 2020:

  • (1) Michigan - provides information about (1) the eligibility of personal protective equipment for the industrial processing sales and use tax exemption, (2) composite return extensions and the impact on determining the statute of limitations, (3) an unpublished Michigan Court of Appeals decision denying refunds of use tax on medical instruments given to Michigan customers, (4) a Michigan Court of Appeals ruling that assurance assessments are not subject to the Revenue Act, and (5) the Michigan Income Tax Act that clarifies and expands the election of the surviving spouse deduction for retirement benefits.

September 2, 2020:

  • (1) Utah - provides that certain amounts received in response to COVID-19 are not subject to state income.

September 1, 2020:

  • (1) United States - clarifies that refund interest payments made to individual taxpayers are taxable. Taxpayers who received a refund interest payment must report it on their 2020 federal income tax return next year. The IRS will send a Form 1099-INT in January 2021, to any taxpayer who received a payment of at least $10. Refund interest payments are a result of the IRS postponing this year's filing deadline to July 15. The law requires the IRS to pay interest calculated from the original April filing deadline. Taxpayers who received these payments filed their 2019 federal income tax returns by the July 15 deadline and were owed refunds.

August 31, 2020:

  • (1) United States - postpones the time for employers to withhold and pay employee Social Security taxes. The relief is made available for employers and generally applies to wages paid starting September 1, 2020, through December 31, 2020. The employee Social Security tax deferral may apply to payments of taxable wages to an employee that are less than $4,000 during a bi-weekly pay period, with each pay period considered separately. No deferral is available for any payment to an employee of taxable wages of $4,000 or above for a bi-weekly pay period.

August 28, 2020:

  • (1) Iowa - extends payment deadlines for sales tax and individual income tax withholding for bars and other alcohol establishments ordered to close to the general public within certain counties. For these qualifying businesses, any due date that falls on or after August 27, 2020, and before October 1, 2020, is extended until October 31, 2020.

August 27, 2020:

  • (1) South Carolina - further extends temporary relief provided for employer withholding due to an employee's work location. The previous extension was granted from March 12, 2020, to September 30, 2020. Now, the extension is in place until December 31, 2020. During this time, the South Carolina Department of Revenue will not use changes solely in an employee's temporary work location due to remote work requirements arising from, or during, the COVID-19 relief period as a basis for establishing nexus or altering apportionment for income tax purposes.

August 24, 2020:

  • (1) Idaho - reminds taxpayers that taxable income includes unemployment insurance benefits, Idaho Return-to-Work bonuses, and Rebound Idaho cash grants. So, taxpayers who received money from the state due to the COVID-19 pandemic could have an unexpected tax bill when they file 2020 Idaho income tax returns. Taxpayers concerned about a higher income tax bill can start setting aside money each month or can make estimated payments online at https://idahotap.gentax.com/tap/_/
  • (2) Ohio - announces that Provider Relief Fund payments are included in gross receipts for commercial activity tax (CAT) purposes. This includes payments from the Public Health and Social Emergency Fund.

August 21, 2020:

  • (1) Minnesota - advises that awards from the Minnesota Small Business Relief Grants Program and payments from the Coronavirus Relief Fund (CRF) will likely be considered taxable gross income to businesses.
  • (2) Minnesota - advises that aid distributed to individuals or families as emergency financial assistance from the Coronavirus Relief Fund (CRF) is taxable as gross income unless an exclusion or exemption applies. The IRS allows an exclusion for certain "disaster relief payments" to individuals. The COVID-19 situation was declared a federal disaster on March 13, 2020. If the assistance qualifies, it can be excluded.

August 20, 2020:

  • (1) Kansas - further extends until September 14, 2020, the temporary suspension of licensing, certification, and permitting rules and regulations required by the Kansas Corporation Commission for motor carriers and persons operating vehicles actively participating in COVID-19 relief or restoration efforts.
  • (2) Kansas - extends the temporary suspension of the ban on applicants over 50 years of age from renewing driver's licenses online. Until December 31, 2020, or until the state of emergency ends, whichever is earlier, all drivers between the ages of 50 and 64, inclusive, can use the electronic online renewal system.
  • (3) Minnesota - provides guidance on which COVID-19 relief payments are not subject to Provider, Hospital, or Surgical Center taxes.

August 19, 2020:

  • (1) United States - reminds taxpayers that unemployment compensation is subject to federal income tax. Taxpayers can request tax be withheld from their unemployment benefits to avoid owing taxes next year. If there is no state withholding request form, taxpayers can fill out Form W-4V (Voluntary Withholding Request) and give it to the agency paying their benefits.
  • (2) Ohio - announces that economic injury disaster loan (EIDL) advance grants of up to $10,000 and county-issued grants from the Coronavirus Relief Fund are included in gross receipts for commercial activity tax (CAT) purposes. However, employee retention tax credits are excluded from gross receipts for CAT purposes.

August 18, 2020:

  • (1) District of Columbia - delays the 2020 Annual Real Property Tax Sale until further notice.
  • (2) Georgia - extends the deadline for filing certain property tax appeals. For notices of assessment issued between March 14, 2020, and July 13, 2020, the 45-day appeal period began running on July 14, 2020. This makes the new appeal deadline August 27, 2020. Note that the certification regarding properties under appeal and values in dispute should be made after the new appeal deadline of August 27, 2020.
  • (3) New Hampshire - announces that all state-level relief distributed to taxpayers required to file a business profits tax (BPT) return should be included as income for BPT purposes. However, any state-level relief taking the form of a loan should not be included as income for BPT purposes, unless that loan is forgiven or otherwise discharged. Taxpayers may continue to take deductions for deductible expenses of operating their business, even when those expenses are paid for with state-level relief. In addition, any state-level relief received by taxpayers required to file a business enterprise tax (BET) return used to pay wages or other compensation to employees, interest, or dividends shall be included in the enterprise value tax base of the business and subject to BET. Similar rules apply for federal-level COVID-19 relief.
  • (4) New Jersey - extends filing deadlines for claims for credit or refunds under the Sales and Use Tax Act, the Gross Income Tax Act, and the State Uniform Procedure Law. Deadlines have been extended to 90 days after the last day of the COVID-19 public health emergency. The extension is available for claims originally due on or after March 9, 2020.
  • (5) Texas - clarifies that industrial or medical-grade masks were excluded from the recent sales tax holiday. These masks are special clothing primarily designed for protective use and are not normally worn except for protective use. However, cloth and disposable fabric face masks were exempt during the sales tax holiday. These fabric masks meet the definition of an article of clothing. This year's sales tax holiday was August 7-9, 2020.

August 17, 2020:

  • (1) United States - reopens the registration period for federal beneficiaries who did not receive $500 per child payments earlier this year. This registration period goes from August 15, 2020, through September 30, 2020.

August 12, 2020:

  • (1) United States - defers collection of payroll taxes from September 1, 2020, until December 31, 2020. The deferral only applies to workers who earn less than $4,000 every two weeks.
  • (2) California - provides additional details about the small business relief payment plans offered by the California Department of Tax and Fee Administration (CDFTA). Small businesses that qualify will be required to make 12 or fewer equal monthly payment until the liability is paid in full by July 31, 2021.
  • (3) Pennsylvania - announces that federal deferment of payroll taxes does not apply to Pennsylvania personal income tax withholding. Employers should continue to withhold Pennsylvania personal income tax from each payment of taxable compensation to their employees.

August 10, 2020:

  • (1) United States - provides sport fishing and archery taxpayers with an option to delay the July 31, 2020, due date for filing and paying the sporting goods excise taxes until October 31, 2020. The payment for the second quarter, covering the months of April, May, and June, 2020, is automatically postponed from July 31, 2020, to October 31, 2020.
  • (2) United States - provides guidance on the special rules relating to single-employer defined benefit pension plans under the CARES Act. Under these special rules, a contribution that would otherwise be required to be made to such a plan during 2020 is required to be made by January 1, 2021. Special interest adjustment rules apply to a contribution that is made after the otherwise applicable deadline. In addition, an employer may elect to apply the benefit restrictions for underfunded plans for the 2020 plan year (or a fiscal plan year that contains any part of 2020) using the plan’s funded status for the last plan year ending in 2019.
  • (3) Montana - revised the state net operating loss (NOL) schedule for tax years 2018, 2019, and 2020. As a result of changes from the CARES Act, NOLs for these tax years have an updated schedule for individuals, and estates and trusts. The Montana Department of Revenue may now recalculate the NOL for 2018 and/or 2019 to carry back to previous years. Taxpayers will also use the new schedule to calculate their 2020 NOL. Note that taxpayers cannot carry back a 2020 NOL before tax year 2020 has ended. To carry back a 2020 NOL, a taxpayer must complete their 2020 return and include the Class B NOL schedule. For corporations, amended return instructions and NOL provisions remain unchanged.

August 6, 2020:

  • (1) California - extends the deadline for County Assessment Appeals Boards to issue decisions on assessment appeals filed on or before March 4, 2020. County Assessment Appeals Boards now have until January 31, 2021 to render decisions.
  • (2) South Carolina - reminds taxpayers that COVID-19 surcharges (i.e., fees to cover the added costs of the coronavirus on businesses) are subject to sales tax. Tax applies to the "gross proceeds of sales" which includes all value that comes from or is a direct result of a sale of tangible personal property. This includes COVID-19 surcharges.

August 5, 2020:

  • (1) Florida - clarifies that cloth and surgical face masks qualify as exempt items during the 2020 Back-to-School Sales Tax Holiday. The holiday goes from August 7-9, 2020.
  • (2) North Dakota - reminds taxpayers that they can make payments by July 15, 2020 without penalty or interest if they are unable to pay or file income tax returns by April 15, 2020. However, penalty or interest will start to apply beginning July 16, 2020. To avoid this, taxpayers can apply for a federal extension. The federal extension also extends the time to file a North Dakota return to October 15, 2020. With a federal extension in place, no penalty will be due if state income tax is filed and paid by October 15, 2020. Note that extension interest on the unpaid tax will apply starting July 16, 2020.
  • (3) Puerto Rico - announces that eligible taxpayers who owe 2019 taxes may request installment payments. Taxpayers are eligible if they do not have the financial ability to pay and are current on all other tax payments. Taxes are due in full by March 31, 2021. The taxpayer may select monthly payments and the amount of each payment. Interest and penalties apply until an installment request has been made. Applications and payments are submitted online at https://suri.hacienda.pr.gov/_/

August 4, 2020:

  • (1) United States - provides guidance for employees who deposit leave in leave-sharing plans for use by colleagues who have been adversely affected by the COVID-19 situation. There are no income tax consequences for an employee who deposits leave. Employees do not include the deposited leave in income or wages. They also cannot claim an expense, charitable contribution, or loss deduction with respect to the deposited leave.
  • (2) Washington - further waives interest from February 29, 2020 (start of the COVID-19 state of emergency) until the termination of the state of emergency or September 1, 2020, whichever occurs first. Washington will also waive Bureau of Labor Statistics (BLS) delinquency fees on late renewals of licenses expiring in February through August 2020. Lastly, penalties are being waived for non-profit property tax exemption applications and renewals for exempt property for the months of February 2020 through September 2020.

August 3, 2020:

  • (1) New Mexico - reminds taxpayers that for state income tax purposes, "net operating loss (NOL) carryover" is defined by the Internal Revenue Code (IRC) as it was in effect January 1, 2018. This means that some of the amendments made by the CARES Act will not apply in New Mexico.

July 31, 2020:

  • (1) Alabama - adjusts penalties for late motor vehicle registration and renewals. Penalties for registrations and renewals have been extended to the last business day of the month subsequent to the month of the original due date. These penalties will not be charged until this date. This includes penalties associated with motor vehicle property tax payments.
  • (2) Indiana - the time allowed to submit a legal protest returns to 60 days and the time allowed to request a protest hearing returns to 30 days in July 2020.

July 30, 2020:

  • (1) United States - extends the period for taxpayers to claim the rehabilitation credit. To qualify for the credit, projects must satisfy the substantial rehabilitation test within a 24- or 60-month period for determining whether the rehabilitation work is sufficient to qualify a building for the rehabilitation credit. The Tax Cuts and Jobs Act (TCJA) generally requires the rehabilitation credit to be claimed over a five-year period for amounts that taxpayers pay or incur for qualified rehabilitation expenditures after December 31, 2017. However, taxpayers may claim the credit all in one year under pre-TCJA rules for projects that qualify under a transition rule. Taxpayers that have a measuring period under the substantial rehabilitation test ending on or after April 1, 2020, and before March 31, 2021, now have until March 31, 2021, to satisfy the test.
  • (2) Washington - further extends the waiver on the Bureau of Labor Statistics (BLS) delinquency fees on late renewals of licenses expiring between February and July, 2020.

July 29, 2020:

  • (1) United States - temporarily allows taxpayers to fax the duplicate copy of Form 3115 (Application for Change in Accounting Method) at 844-249-8134. This only applies to taxpayers filing Form 3115 for an automatic change in accounting method. The original copy of Form 3115 should still be submitted with the taxpayer's tax return.
  • (2) United States - issues final regulations relating to the limitation on the business interest expense deduction created by the Tax Cuts and Jobs Act. The regulations also address changes to the deduction made by the CARES Act.

July 28, 2020:

  • (1) Iowa - announces that the proclamation temporarily suspending penalty and interest on certain property tax payments expires at midnight at the end of July 31, 2020. No interest will accrue for any fraction of July 2020.

July 27, 2020:

  • (1) District of Columbia - clarifies that if sales tax payments are not made by the deferred due date of July 20, 2020, then penalties and interest will accrue from the original due date of March 20, 2020 and April 20, 2020.
  • (2) New Jersey - reminds taxpayers that COVID-19 surcharges (i.e., fees to cover the added costs of the coronavirus on businesses) are subject to sales tax. Tax applies to the entire "sales price" of a taxable item which includes any expenses charged by the seller.

July 24, 2020:

  • (1) Pennsylvania - reminds employers that additional pay to employees, like hazard pay to employees in life-sustaining occupations during the COVID-19 situation, is taxable as compensation for personal income tax purposes.

July 23, 2020:

  • (1) California - reminds taxpayers that the following tax relief measures provided between march 12, 2020 and July 15, 2020, have expired: (1) delayed collection action for personal income tax, business entity tax, and non-tax debt programs; (2) the suspension of income tax refund offsets, monthly payments for installment agreements, non-filer compliance activities; and (3) extended time to protest or appeal an audit notice.

July 22, 2020:

  • (1) Massachusetts - announces that effective December 31, 2020, or 90 days after the state of emergency in Massachusetts is lifted, whichever is earlier, the presence of one or more employees that previously worked in another state but are working remotely from Massachusetts solely because of the COVID-19 situation will once again trigger nexus for sales and use tax and corporate excise tax.

July 21, 2020:

  • (1) United States - provides temporary relief from certain requirements for qualified low-income housing projects and qualified residential rental projects.
  • (2) Arizona - announces that the COVID-19 situation is a "reasonable basis" for business owners and operators' inability to timely file or pay transaction privilege taxes (sales taxes), including local taxes. Penalties may be waived for reasonable cause. The Arizona Department of Revenue is creating procedures for taxpayers requesting waiver of penalties. This applies to late filing and payment penalties assessed for tax periods beginning February 1, 2020, and will continue until further notice issued by the Department.
  • (3) Indiana - clarifies that unless the time to file a protest expired on or before March 19, 2020, taxpayers who wish to protest a tax assessment or denial of a refund have an additional 60 days in which to do so. For a tax assessment, this means an additional 60 days from the original deadline to protest for a total of 120 days. For a refund denial, this means to a total of 120 days from the date of the denial letter.
  • (4) Michigan - authorizes alternative methods of providing notice to real property owners on hearings regarding property tax exemptions.
  • (5) North Carolina - releases nonconformity guidance for the Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020 and the Further Consolidated Appropriations Act (FCAA) of 2020. It explains where state income tax law deviates or "decouples" from federal income tax law. Note that any impact to North Carolina's 2020 corporate or individual income tax returns will be addressed in the instructions for the 2020 income tax returns, which will be released early January 2021.

July 20, 2020:

  • (1) District of Columbia - reminds taxpayers that the sales and use tax filing and payment deadline for February and March, 2020, is July 20, 2020.
  • (2) Puerto Rico - temporarily exempts from sales tax certain professional services and services provided between merchants if invoiced during the months of April, May, and June 2020. Guidance is provided on how this exemption is applied based on the merchant's accounting method.
  • (3) Puerto Rico - postpones the enforcement of a requirement that a lessor must maintain a tax terminal to qualify for the commercial lease sales tax exemption. It has been postponed until June 30, 2021. On July 1, 2021, all tenants must demonstrate to their landlords that they meet this requirement and can maintain a tax terminal.
  • (4) Puerto Rico - extends a sales tax holiday for uniforms and school supplies. Historically, sales tax holidays occur in Puerto Rico on two days in the month of July and two days in the month of January. This year, the July holiday has been extended to four days because of the COVID-19 situation. The holiday will start at midnight on Wednesday, July 29, 2020, and will end at 11:59 p.m. on Saturday, August 1, 2020.

July 17, 2020:

  • (1) California - clarifies that the interest-free payment plans available to businesses with less than $5 million in taxable annual sales only applies to sales and use tax due on returns with original due dates between March 1 and July 31, 2020. Also, the small business relief payment plan application will become available one business day after filing an applicable return. Taxpayers should log into their online services account to make a request.

July 16, 2020:

  • (1) Kansas - further extends until August 14, 2020, the suspension of licensing, certification, and permitting rules and regulations by the Kansas Corporation Commission for motor carriers and persons operating vehicles actively participating in COVID-19 relief or restoration efforts. Kansas also temporarily suspends registration and fuel tax permits as enforced by the Kansas Department of Revenue for motor carriers and persons operating vehicles actively participating in COVID-19 relief or restoration efforts.
  • (2) Kansas - clarifies that loans forgiven under the Paycheck Protection Program that are excluded from gross income for federal income tax purposes are also excluded for state income tax purposes.
  • (3) Louisiana - grants filing and payment extensions for tax returns and payments due on July 15, 2020, to July 17, 2020. This extension includes income and franchise tax returns and payments, state withholding (L-1) payments for those paying on a semi-monthly frequency, high alcoholic content beverage tax returns and payments, and motor fuels licensed importers tax returns and payments. The extension is automatic. No penalties or interest will be assessed provided that the return and payment are submitted to the Louisiana Department of Revenue by July 17, 2020. If a taxpayer requires additional time to file a return, an extension request may be submitted on the application extension form for the tax type.
  • (4) Washington - announces that in most circumstances the Washington Department of Revenue will delay issuing tax warrants, notices of withhold and deliver, and revocations until September 1, 2020.

July 15, 2020:

  • (1) United States - extends the deadline for conducting a Community Health Needs Assessment (CHNA) and adopting an implementation strategy to meet the community health needs identified through the CHNA to December 31, 2020, for CHNA requirements originally due to be performed on or after April 1 and before December 31.
  • (2) Colorado - announces that for net operating losses (NOLs) incurred after December 31, 2017, Colorado does not conform to the Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020. It also addresses other state conformity issues.
  • (3) Massachusetts - releases guidance on state income tax implications (i.e., state conformity) of the Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020.
  • (4) Massachusetts - further extends return and payment deadlines for vendors/operators with room occupancy excise tax or sales tax liabilities less than $150,000 in the 12-month period ending February 29, 2020. For these operators, returns and payments originally due between March 20 and August 31, 2020, are due September 20, 2020. This does not apply to intermediaries.
  • (5) Texas - extends the second extension due date for filing a franchise tax report to January 15, 2021, for mandatory electronic payers. The original filing due date for an entity granted a second extension was November 15, 2020. Second extensions are only available to entities that have properly secured them after filing a first extension. The deadline for filing a second extension request is August 17, 2020.
  • (6) Puerto Rico - further extends the income tax deadline to July 15, 2020, for any original due date between March 15 and June 15, 2020. The Puerto Rico Department of Treasury will honor filings for those unable to submit a return if the taxpayer requests assistance online and reports their situation on or before July 15. In addition, installment payments are available to taxpayers who cannot remit full payment on July 15. Taxpayers must commit to paying the total amount of tax by March 31, 2021.

July 14, 2020:

  • (1) United States - reminds taxpayers that qualified individuals affected by COVID-19 may be able to withdraw up to $100,000 from their eligible retirement plans, including IRAs, between January 1 and December 30, 2020. These COVID-19 related distributions are not subject to the 10% additional tax that generally applies to distributions made before reaching age 59 and a half, but they are still subject to regular tax.

July 10, 2020:

  • (1) Vermont - extends filing and payment due dates for homestead declarations and property tax credit claims.

July 9, 2020:

  • (1) Kansas - extends temporary 60-day permits for motor vehicles purchased after January 1, 2020, through May 31, 2020. State residents that purchased a new or used motor vehicle on or after January 1, 2020, and are operating with a valid 60-day permit may continue to use the temporary tag beyond the 60-day period. Note that for motor vehicles purchased between January 1, 2020, and January 31, 2020, the owner must title and register the motor vehicle by August 31, 2020, or incur late penalties and loss of authority to operate the vehicle on state roadways. There are further deadlines for vehicles purchased after January 31, 2020.
  • (2) New Mexico - further waives late payment penalties and interest for taxpayers that file their income tax returns by July 15, 2020. Taxpayers who file their returns by July 15, 2020, will have until April 15, 2021, to pay their taxes due in full. Note that failure to file a return by July 15, 2020 will exclude the taxpayer from penalty and interest relief through April 15, 2021. Relief is also available to withholding tax payments for combined reporting system (CRS) returns that are filed by July 25, 2020. Penalties and interest are waived until April 25, 2021, on withholding tax payments for taxpayers who timely filed their CRS returns. This relief is automatic.

July 8, 2020:

  • (1) United States - reminds fiscal year filers with tax years ending after March 12, 2020, that they may be able to claim employment credits relating to COVID-19 on certain employment tax returns. Specifically, filers of Form 8894 (Employer Credit for Paid Family and Medical Leave) may be able to claim these credits. Note that wages used to figure employment credits on other returns cannot also be used to figure an employment credit on Form 8894.
  • (2) Oregon - announces it will not assess underpayment penalties to taxpayers making a good faith effort to estimate their second quarter Corporate Activity Tax (CAT) payments given the COVID-19 situation.
  • (3) South Carolina - announces that the state will offer a temporary simplified refund claim procedure for taxpayers registered to collect admissions tax. The temporary simplified claim is available for events scheduled from March 31, 2020 to December 31, 2020. Qualifying businesses can file refund requests monthly for tax paid on events cancelled due to COVID-19.
  • (4) Vermont - announces it will provide relief to businesses owing Meals and Rooms Tax and Sales and Use Tax by waiving penalties and interest for those that are unable to meet the March 25 or April 25 deadlines.

July 7, 2020:

  • (1) United States - provides guidance to health care providers receiving payments from the Provider Relief Fund under the CARES Act. A payment to a business, even a sole proprietorship, does not qualify as a qualified disaster relief payment. Payments from the Provider Relief Fund are included in gross income. Note that a payment to a health care provider that is tax-exempt from federal income may still be taxable if the payment reimburses the provider for expenses or lost revenue attributable to an unrelated trade or business.
  • (2) United States - provides guidance to businesses receiving loans or grants paid out of the Coronavirus Relief Fund under the CARES Act. Generally, receipts of a government grant are included in gross income and are taxable. However, grants made by a federally recognized Indian tribe to a tribal member for expansion of an Indian-owned business on or near a reservation is excluded from the member's gross income. Also, receipts of loan proceeds are not included in gross income. Note that if the government forgives all or a portion of the loan, the amount of the loan that is forgiven is generally included in gross income and is taxable unless an exclusion applies.
  • (3) Connecticut - reminds individual income taxpayers that those who need additional time to file beyond the July 15, 2020, deadline can request an extension until October 15, 2020. To do so, the taxpayer must file Form CT-1040EXT. Taxpayers requesting additional time to file should estimate their tax liability and pay any taxes owed by the July 15, 2020, deadline to avoid additional interest and penalties. Form CT-1040EXT can be found here: https://portal.ct.gov/-/media/DRS/Forms/2019/Income/CT-1040-EXT_1219.pdf
  • (4) Tennessee - creates a new sales tax holiday that focuses on restaurant sales. The sales tax holiday begins at 12:01 a.m. on August 7, and ends at 11:59 p.m. on August 9. During this time retail sales of food and drink by restaurants and limited service restaurants are exempt. Note that this is in addition to the sales tax holiday for back-to-school items.
  • (5) Washington - extends the waiver of interest for businesses negatively impacted by the COVID-19 situation from February 29, 2020 (start of the COVID-19 state of emergency), until the termination of the state of emergency or August 1, 2020, whichever occurs first. Tax returns filed and paid in full by this new extended due date are considered timely, and will not incur interest.

July 6, 2020:

  • (1) United States - announces that the Tax Cuts and Jobs Act (TCJA) and CARES Act amended the rules for net operating losses (NOLs). The NOL deduction is now the sum of (1) the total of NOLs arising before January 1, 2018, that are carried to that year plus (2) the lesser of the total of (a) the NOLs arising after December 31, 2017, or (b) 80% of taxable income pre-2018 NOLs.
  • (2) Georgia - allows personal protective equipment (PPE) manufacturers that are qualified to claim a job tax credit to also collect an additional $1,250 job tax credit for qualifying jobs. The qualifying jobs must involve manufacturing PPE in the state for the current taxable year. The credit is subject to certain conditions and limitations. The credit is not eligible for collection for any jobs created on or after January 1, 2025.
  • (3) Pennsylvania - reminds businesses that are required to make Accelerated Sales Tax (AST) prepayments that they should resume these payments by July 20, 2020. This prepayment requirement will once again be in effect in July, 2020, after the Department of Revenue announced that taxpayers would not have to make AST prepayments in March, April, May, or June, 2020. During the four-month waiver period, businesses that normally had a monthly prepayment requirement were not charged with penalties for missing prepayment deadlines. Businesses were required to only remit the sales tax that they collected during the prior month. This will change in July with the resumption of the prepayment requirement. The AST prepayment requirement applies to business taxpayers with an actual tax liability of more than $25,000 during the third quarter of the preceding year.

July 2, 2020:

  • (1) Georgia - provides new income tax credits for manufacturers of hand sanitizer, gloves, face shields, mask respirators, and other personal protective equipment (PPE). The credit is available to companies regardless of whether they were making the items before or after the COVID-19 situation. Yearly tax credits of $1,250 per job can be claimed for current jobs and jobs created before January 1, 2025. Qualifying companies may use their pre-coronavirus employment numbers to qualify for the credit.
  • (2) Iowa - exempts from use tax qualifying personal protective equipment and materials that are assembled and donated by a person during the state of disaster emergency until 180 days after the state of disaster emergency has ended.
  • (3) New Mexico - creates a new gross receipts tax (i.e., sales tax) exemption. New Mexico exempts receipts of qualifying health care providers from payments by the United States department of health and human services if made from the federal public health and social services emergency fund. This fund was created pursuant to the federal CARES Act. This exemption does not apply to receipts of hospitals licensed by the New Mexico Department of Health.
  • (4) Vermont - clarifies that the filing due date extension to July 15, 2020 applies to fiduciary income. Similarly, the penalties and interest waiver for estimated payments originally due June 15 applies to payments for fiduciary and estate income if payment is made by July 15, 2020.

July 1, 2020:

  • (1) Colorado - clarifies how the CARES Act modified several parts of Colorado tax code including provisions for (1) net operating loss deductions, (2) business interest expense limitations, (3) excess loss limitations for taxpayers other than corporations, and (4) cost recovery for qualified improvement property. First, the CARES Act allowed taxpayers to carry back net operating losses arising in tax years beginning after December 31, 2017, and before January 1, 2021, to the five tax years preceding the year of the loss. Loss carrybacks adjusting federal taxable income for tax years ending before March 27, 2020, will not impact a taxpayer's state tax liability and should not be reported to the state. Second, the CARES Act increased the limitation on the deduction of business interest from 30% of adjusted taxable income to 50% of adjusted taxable income for tax years beginning in 2019 and 2020. For partnerships, the increased limit does not apply for tax years beginning prior to January 1, 2020. Third, the CARES act suspended the excess business loss limitation for tax years beginning prior to January 1, 2021 (e.g., tax years 2018, 2019, and 2020). Last, the CARES Act retroactively treats certain interior, non-loadbearing building improvements (qualified improvement property) as 15-year property under the Modified Accelerated Cost Recovery System.
  • (2) New Mexico - temporarily waives penalties and interest for failure to pay certain taxes under certain conditions. This includes the failure to pay (1) income or franchise tax due between April 15, 2020, and July 15, 2020; (2) withholding tax due between March 25, 2020, and July 25, 2020; (3) gross receipts tax, local option gross receipts tax, or compensating tax due between March 25, 2020, and July 15, 2020; and (4) tax liabilities assessed between September 3, 2019, and January 3, 2020, as the result of a managed audit agreement. Additionally, no interest or penalty will be assessed to a property owner for unpaid property taxes that became due April 10, 2020, provided that (1) the unpaid property taxes did not become delinquent because of an intent to defraud by the property owner, (2) payment for the unpaid property taxes is made in full on or before May 10, 2021, and (3) the property does not have property taxes that became delinquent under certain conditions prior to May 10, 2020.

June 26, 2020:

  • (1) Iowa - reminds taxpayers that second quarter 2020 estimated income tax payments for taxpayers filing on a calendar year basis are due June 30, 2020. Underpayment penalty relief is available for this payment, but its due date was not extended. Only payments originally due April 15 and June 15 were extended to July 15, 2020.
  • (2) Ohio - announces that Paycheck Protection Program (PPP) loans are exempt from Commercial Activity Tax (CAT). The principal amount received is excluded from gross receipts as well as forgiven debt. Note that forgiven debt is usually included in gross receipts for CAT, but it has been excluded in this instance under the federal CARES Act.

June 25, 2020:

  • (1) Arizona - clarifies that the Arizona Department of Revenue is working with businesses who are unable to make their transaction privilege tax (TPT) payments on time because of the COVID-19 situation. The department will work with businesses on a case-by-case basis. As part of their efforts, the department is assisting businesses in applying for the department’s late payment-late filing penalty abatement program. To request penalty abatement, an authorized official from a TPT business needs to fill out Arizona Form 290 and follow the instructions. For more information on Arizona Form 290, Request for Penalty Abatement, taxpayer should go to https://azdor.gov/forms/other-forms/request-penalty-abatement.

June 24, 2020:

  • (1) Puerto Rico - extends the eligible period for making special distributions for retirement plans and IRA accounts until December 31, 2020.

June 23, 2020:

  • (1) United States - postpones the due date for federal sporting goods excise tax payments and the filing deadline for returns related to sport fishing and archery equipment numbers (Form 720) to October 31, 2020. This relief is automatic.
  • (2) United States - announces that anyone who already took a required minimum distribution (RMD) in 2020 from certain retirement accounts now has the opportunity to roll those funds back into a retirement account under the CARES Act. The CARES Act authorized an RMD waiver for 2020. The 60-day rollover period for any RMDs already taken this year has been extended to August 31, 2020. Also, an individual retirement account (IRA) owner or beneficiary who has already received a distribution from an IRA of an amount that would have been an RMD in 2020 can repay the distribution to the IRA by August 31.
  • (3) Minnesota - reminds taxpayers that relief from certain restrictions still applies to motor carriers, vehicles, and drivers providing direct assistance to emergency relief efforts in response to COVID-19 by transporting livestock or animal carcasses. As the peacetime emergency has been extended, so has relief related to the transportation of livestock and animal carcasses. The latest extension will apply through July 19, 2020.

June 22, 2020:

  • (1) Massachusetts - further extends the waiver of late file or payment penalties for returns and payments due during March 20 through May 31, 2020 to August 31, 2020. This applies only to meals tax and room occupancy excise tax for vendors that do not otherwise qualify for relief. Interest will still accrue.
  • (2) Washington - further waives interest for businesses negatively impacted by the COVID-19 situation from February 29, 2020 (start of the COVID-19 state of emergency) until the termination of the state of emergency or July 1, 2020, whichever occurs first. Tax returns filed and paid in full by the extended due date are considered timely, and will not incur interest.

June 19, 2020:

  • (1) United States - releases guidance to help retirement plan participants affected by the COVID-19 situation take advantage of the CARES Act provisions providing enhanced access to distributions and plan loans. This includes expanding the categories of individuals eligible for these types of distributions and loans (referred to as "qualified individuals") and providing helpful guidance and examples on how qualified individuals will reflect the tax treatment of these distributions and loans on their federal income tax filings.
  • (2) Iowa - clarified that all March 2020 quarterly returns approved for tax deferral must be filed on or before June 30, 2020, and will be included in the August 2020 quarterly hotel/motel tax distribution. The Iowa Department of Revenue is also offering tax deferrals for tax periods beginning April 1, 2020, through June 30, 2020. For the June quarter, all tax returns are required to be filed in a timely fashion. As a result, hotel/motel tax distribution for the June 2020 quarter will occur in August, the normal timeframe.

June 18, 2020:

  • (1) District of Columbia - excludes from gross income certain small business loans awarded and forgiven by the CARES Act and certain public health emergency grants. The District of Columbia has also made changes to the net operating loss (NOL) carryback deductions for tax years beginning after December 31, 2017. Also, a business registered in the District that has to file a biennial report will not be subject to a late fee if its 2020 report is filed by June 1, 2020. In addition, no late fees will apply to trade name renewal applications originally due April 1 if filed by June 1, 2020.
  • (2) Kansas - temporarily lifts the ban on applicants over 50 years of age from renewing driver's licenses online. Until July 21, 2020, or until the state of emergency ends, whichever is earlier, all drivers under the age of 65 can use the electronic online renewal system.
  • (3) Minnesota - announces guidelines for COVID-19 abatement of penalties or interest. This includes a list of circumstances that support a request for abatement for those negatively affected by the COVID-19 situation. It also includes information on how to file a request and what happens once a request has been submitted.

June 17, 2020:

  • (1) United States - announces that The Coronavirus Aid, Relief, and Economic Security (CARES) Act modifies the rules that apply to various tax-advantaged accounts (HSAs, Archer MSAs, Health FSAs, and HRAs) so that additional items are "qualified medical expenses" that may be reimbursed from those accounts. Specifically, the cost of menstrual care products is now reimbursable. These products are defined as tampons, pads, liners, cups, sponges, or other similar products. In addition, over-the-counter (OTC) products and medications are now reimbursable without a prescription. The new rules apply to amounts paid after December 31, 2019. Taxpayers should save receipts of their purchases for their records and so that they are able to submit claims for reimbursements.
  • (2) Michigan - announces that statutes of limitations will be calculated normally effective June 20, 2020. When this goes into effect, statutes of limitations will have been tolled (i.e., paused) for 102 days.
  • (3) Pennsylvania - clarifies that the system modifications being made to waive interest for inheritance tax payments applies to payments received between March 12, 2020, and July 15, 2020. This waiver is to avoid assessing interest on payments that would have been timely filed had offices been open. Penalties will be assessed on late payments after the waiver period expires.

June 16, 2020:

  • (1) United States - clarifies that an extension to file a tax return is not an extension to pay taxes. For most taxpayers the filing and payment deadline was postponed to July 15, 2020. Those who need more time to file beyond the postponed date can request an extension to file. Taxpayers must request an extension to file by July 15, 2020. This gives them until October 15, 2020, to file their tax return. An extension to file is not an extension to pay. Taxes must be paid by July 15, 2020.
  • (2) Nevada - clarifies that additional fees charged by businesses to help recoup costs associated with the COVID-19 situation are subject to Nevada sales tax. These fees are included in the total selling price of retail sales.

June 15, 2020:

  • (1) United States - announces that, for purposes of the new markets tax credit, if a community development entity (CDE) is due to invest or reinvest cash received in a qualified low-income community investment (QLICI) on or after April 1, 2020, and before Dec. 31, 2020, that cash investment is treated as invested or continuously invested in a QLICI to the extent it is invested or reinvested by Dec. 31, 2020. Similarly, if a qualified active low-income community business (QALICB) is due to expend the proceeds of a capital or equity investment or loan by a CDE for construction of real property on or after April 1, 2020, and before Dec. 31, 2020, such proceeds are treated as a reasonable amount of working capital of the QALICB if so expended by Dec. 31, 2020.
  • (2) Georgia - announces it will not use someone's relocation that is the direct result of temporary remote work requirements arising from and during the COVID-19 situation as the basis for establishing Georgia nexus. Also, if the employee is temporarily working in Georgia, wages earned during this time period will not be considered Georgia income, so the company is not required to withhold Georgia income tax. Wages paid to a nonresident employee that normally works in Georgia but that is temporarily working in another state are considered Georgia wages and the employer should continue to withhold Georgia income taxes. This applies to periods of time where there is (1) an official work from home order in place, or (2) an order of a physician in relation to COVID-19 or an actual diagnosis of COVID-19 (plus 14 days to allow for return to normal work locations).
  • (3) Indiana - announces it will not use someone's relocation that is the direct result of temporary remote work requirements arising from and during the COVID-19 situation as the basis for establishing Indiana nexus. This applies to periods of time where there is (1) an official work from home order in place, or (2) an order of a physician in relation to COVID-19 or an actual diagnosis of COVID-19 (plus 14 days to allow for return to normal work locations).
  • (4) Maryland - recognizes that businesses have adapted their workplace models and allowed telecommuting in light of and during the current health emergency. Maryland will not use these temporary measures to impose business nexus, to alter the sourcing of business income, or to impose additional withholding requirements on an employer.
  • (5) Massachusetts - announces that the presence of one or more employees that previously worked in another state but are working remotely from Massachusetts solely because of the COVID-19 situation will not trigger nexus for sales and use tax or corporate excise tax.
  • (6) Mississippi - announces it will not change withholding requirements for businesses based on an employee's temporary telework location. Mississippi will not use any changes in employees temporary work locations due to the COVID-19 situation to impose nexus or alter apportionment of income for any business while temporary telework requirements are in place. Also, the Mississippi Department of Revenue will accept electronic document delivery, digital signatures, and electronic forms of payment.
  • (7) Pennsylvania - recognizes that as a result of the COVID-19 situation people are temporarily working from home as a matter of safety and public health. The Pennsylvania Department of Revenue will not seek to impose corporate net income tax nexus solely on the basis of this temporary activity occurring during this emergency.
  • (8) Pennsylvania - recognizes that as a result of the COVID-19 situation people are temporarily working from home as a matter of safety and public health. The Pennsylvania Department of Revenue will not seek to impose sales and use tax nexus solely on the basis of this temporary activity occurring during this emergency.
  • (9) Rhode Island - announces that an employee who is only temporarily working from home during the Covid-19 state of emergency or who is using property to work from home (e.g., computers, computer equipment, or similar property) temporarily during the state of emergency will not establish nexus for income tax purposes for the duration of the state of emergency. In addition, Rhode Island will not increase the numerator of an employer's payroll factor for purposes of apportioning income because of employees working remotely in Rhode Island because of COVID-19.

June 12, 2020:

  • (1) United States - announces that cash payments made by employers to charitable organizations that provide relief to victims of COVID-19 in exchange for sick, vacation, or personal leave given up by employees, will not be treated as compensation. So, employees cannot treat the value of forfeited leave as income and cannot claim a deduction for it. However, employers may deduct these cash payments as a business expense or as a charitable contribution deduction if they otherwise qualify.
  • (2) Arkansas - clarifies that certain services used to disinfect businesses, homes, and community spaces are taxable. Taxable cleaning services include (1) wiping surfaces or spraying and wiping surfaces with disinfectant by hand; and (2) using an electrostatic sprayer or fogger with disinfectant.
  • (3) California - clarifies that sales of personal protective equipment (PPE) such as masks and gloves are generally taxable. Sales of diagnostic test kits are also generally taxable. Additionally, businesses that donate their resale inventory to a business rather than a qualified organization owe use tax.
  • (4) New York - announces that individuals and fiduciaries should consider the income tax estimated tax payment due June 15 as the first installment payment towards the 2020 tax year and the estimated tax payment due on July 15 as the second installment payment. This is in response to the state changing the due date to what would have been the first estimated installment payment from April 1, 2020, to July 15, 2020. The due date for the second estimated installment payment remained unchanged from June 15, 2020.
  • (5) New York - extends the time period for property tax payments by 21 days in more than 100 specified municipalities that requested extensions from the Governor. The majority of these municipalities are villages.
  • (6) New York - extends the filing deadline for applications and renewals for real property tax abatement programs to July 15, 2020. This applies only to the 2020 tax year.
  • (7) Rhode Island - announces it will issue temporary 90-day sales tax permits for retailers whose sales tax permits would normally not be renewed on July 1, 2020 because of non-compliance. Retailers may continue to legally operate their businesses while they make arrangements to come back into compliance during the 90-day period. Relief is automatic and the Rhode Island Division of Taxation will begin mailing temporary permits soon.
  • (8) Vermont - provides guidance for individuals temporarily living and working remotely in Vermont. Business who have remote workers located in Vermont only on a temporary basis will not be required to change the employee's withholding state. However, it encourages businesses and employees to discuss changing an employee's withholding state if the employee intends to be in Vermont for an extended time period, even if temporary. Also, nonresidents have an obligation to pay Vermont income tax on income earned while living and performing work in Vermont, even if only temporarily living and working in the state.

June 11, 2020:

  • (1) New York - announces that amendments made to the Internal Revenue Code (IRC) after March 1, 2020, will not apply to New York State or New York City personal income tax. This includes retroactive changes made to the IRC under the federal CARES Act on March 27, 2020.
  • (2) South Carolina - announces that stimulus checks or economic impact checks distributed by the federal government are not subject to South Carolina income tax.
  • (3) Washington - announces a new option for businesses requesting a one-time extension for paying tax returns for excise tax returns only. Businesses may now apply online through their My DOR Account. Instructions are found at https://dor.wa.gov/manage-business/my-dor-help/business-taxes#Request. For all other tax returns, taxpayers will still need to request an extension by sending a secure email through their "My DOR account" or by calling Washington's Department of Revenue at 360-705-6705.

June 10, 2020:

  • (1) Alabama - further extends March, April, May, and June 2020 deadlines for motor vehicle registration and renewals to July 17, 2020. Penalties will not be charged until July 20, 2020. This includes penalties associated with motor vehicle property tax payments.
  • (2) Indiana - further expands temporary Woman Infant and Children (WIC) allowable products.
  • (3) Michigan - clarifies that the July Boards of Review has no authority to reconsider a determination made by a March Board of Review. Instead, it can hear new protests that would have otherwise been heard by the March Board of Review. This means the July Board of Review is granted the same authority as the March Board of Review and can make changes for the 2020 tax year only. Local units must issue decisions on any protests before the July Board of Review by September 1, 2020. Also, there are no specific notice requirements (or re-issuance of assessment notices) for the July Boards of Review. Note that public bodies must post meeting notices under the Open Meetings Act.

June 8, 2020:

  • (1) Iowa - extends the deadline to make contributions to an Iowa Educational Savings (529) plan to June 25, 2020. Taxpayers who make qualifying contributions to an Iowa 529 plan between January 1, 2020, and June 25, 2020, may elect to deduct those contributions (up to the contribution limit) on their 2019 Iowa income tax returns, rather than their 2020 returns.
  • (2) New Jersey - reminds taxpayers that estimated tax payments for the 2nd quarter are due on June 15 for both income tax and corporation business tax. Any 2nd quarter payments made after June 15, 2020, will be considered late and may be subject to interest charges. Only estimated payments originally due on April 15, 2020, have been extended to July 15, 2020.

June 5, 2020:

  • (1) United States - provides additional time to Qualified Opportunity Funds (QOFs) and investors. Generally, taxpayers who sell property for an eligible gain have 180 days to invest in a QOF to defer that gain. If the 180 day would have fallen on or after April 1, 2020, and before December 31, 2020, the taxpayer now has until December 31, 2020 to invest that gain into a QOF. Other related requirements have also been postponed or modified because of the COVID-19 situation.
  • (2) United States - provides temporary safe harbors for the purpose of determining the Federal tax status of certain arrangements that hold real property as trusts. This includes modifications to mortgage loans and leases. Additionally, the IRS will not treat certain capital contributions as a "power to vary." This type of contribution would normally cause an investment trust to lose its status as a trust.
  • (3) Texas - allows qualifying taxpayers to enter into short-term payment agreements for sales tax reports due March 20 and April 20. In most instances, penalties and interest will be waived. For sales tax reports due May 20 and June 20, taxpayers may be able to enter into short-term payment agreements that waive penalties, but interest will not be waived.

June 4, 2020:

  • (1) United States - allows temporary relief from the physical presence requirement for participants, beneficiaries, and administrators of qualified retirement plans and other tax-favored retirement arrangements for any participant election. Instead, these signatures may be (1) witnessed by a notary public in a state that permits remote notarization, or (2) witnessed by a plan representative using certain safeguards. Generally, an individual making an election must be witnessed in the physical presence of a plan representative or notary public, including a spousal consent ("the physical presence requirement"). These options are allowed, if available, from January 1, 2020, through December 31, 2020.
  • (2) Michigan - announces new deadlines for parties with matters before the Michigan Tax Tribunal. In response to Governor Whitmer's "Stay Home, Stay Safe" order ending June 2, 2020, parties now have (1) 20 days from June 2, 2020, to file exceptions to a Proposed Opinion and Judgment issued during the order; (2) 21 days from June 2, 2020, to file a Motion for Reconsideration for a Final Opinion and Judgment issued during the order; and (3) 21 days from June 2, 2020, to file a response to a Motion filed during the order.
  • (3) West Virginia - announces that stimulus checks or economic impact checks distributed by the federal government are not subject to personal income tax.

June 3, 2020:

  • (1) United States - reminds taxpayers who live and work abroad that the June 15, 2020, income tax deadline has been extended to July 15, 2020. The July 15 extension applies to anyone with a U.S. filing and payment income tax requirement, including Americans who live and work abroad, nonresident aliens, and foreign entities.
  • (2) West Virginia - clarifies that estimated tax payments for 2020 that are due between April 15, 2020, and June 15, 2020 have been extended to July 15, 2020.

June 2, 2020:

  • (1) Iowa - announces that the Iowa Department of Revenue is developing nonconformity guidance for the Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020. The CARES Act includes a number of changes to federal tax provisions that are retroactive to tax years 2018 and 2019. Iowa has not conformed with any of these federal tax changes to the extent they apply to any tax year beginning prior to January 1, 2020. The nonconformity guidance will include a detailed description of these provisions and instructions for how to report these differences on Iowa returns.
  • (2) Montana - suspends automatic lapse for on-premise and off-premise retail licenses for beer and table wine if a retail licensee is unable to operate a going establishment because of the Governor's mandatory closure and during Phase I reopening. Generally, any retail license not used in a going establishment will automatically lapse after 90 days. Note that the 90-day requirement will apply as normal with the start of Phase II reopening, effective June 1, 2020. A ""going establishment"" means a business that: (a) is open at least 20 hours per week for any four weeks in a 90-day period; (b) maintains an inventory of at least ten cases of alcoholic beverages for each day that the establishment is open; and (c) sells or provides a minimum of $50, calculated at cost, of alcoholic beverages each week the establishment is open.
  • (3) Pennsylvania - allows electronic filing for repeat property tax/rent rebate (PTRR) program claimants. This electronic filing option is not available for first-time claimants, only for those that received a rebate for property taxes or rent paid in 2018. It is also not available to claimants that have already submitted a 2019 claim. Submitting a second 2019 claim via this electronic option will delay processing.
  • (4) Washington - further waives interest from February 29, 2020 (start of the COVID-19 state of emergency) until the termination of the state of emergency or June 17, 2020, whichever occurs first. Washington will also waive Bureau of Labor Statistics (BLS) delinquency fees on late renewals of licenses expiring in February through May 2020. Lastly, penalties are being waived for non-profit property tax exemption applications and renewals for exempt property for the months of February 2020 through June 2020.
  • (5) Puerto Rico - further extends the exemption from sales tax of "articles of first necessity." These include hand sanitizers, tissues, masks, and anti-cold medicine. This exemption has been extended until 11:59 pm on Tuesday, June 30, 2020.
  • (6) Puerto Rico - extends due dates for payment of certain internal revenue license rights due during the months of March, April, May, and June 2020. These licenses will remain valid until July 31, 2020.

June 1, 2020:

  • (1) United States - expands the definition of "education assistance" to include certain employer payments of student loans paid after March 27, 2020, and before January 1, 2021. A reminder that employers are allowed to exclude up to $5,250 of educational assistance provided to an employee from the employee's wages. Otherwise, the value of education assistance must be included in "wages."
  • (2) United States - allows railroad employee representatives to defer payment of Tier 1 tax. Tier 1 tax is the equivalent of an employer's share of social security tax. The deferment applies to Tier 1 tax originally due between March 27, 2020 to December 31, 2020.
  • (3) Iowa - clarifies that the state has not made any adjustments to the local option sales tax collection requirements for monthly estimates of fiscal year 2020. This include payments received in May, June, and July, 2020. In the event that the estimated payments exceed 100% of the actual sales tax receipts for a local jurisdiction, an adjustment will be made for that locality for fiscal year 2021 estimates to recoup any excess distribution from fiscal year 2020. The fiscal year 2021 estimates will be released by August 15, 2020.
  • (4) Mississippi - announced that it has created the Mississippi COVID-19 Relief Payment Fund. The Fund was created to assist state small businesses negatively impacted by the COVID-19 situation. The Mississippi Department of Revenue is in the process of determining which businesses will be eligible for the payments.
  • (5) New Jersey - previously extended filing deadlines for certain property tax appeals. Those filing deadlines have been extended to July 1, 2020 for most counties. Counties that qualify for the July 1, 2020 extension now have until September 30, 2020 to respond to appeals filings. Note that this does not apply to Monmouth or Gloucester counties.
  • (6) New Mexico - allows taxpayers who have outstanding debt with the New Mexico Taxation and Revenue Department to create and enter into a payment plan on their own. This self-service payment plan option allows taxpayers to create custom payment plans for tax, penalty, and interest. The program is available for all taxes administered by the Department. A taxpayer can choose the size of its down payment and the duration of its plan up to 72 months. Plans longer than 12 months require a lien. The self-service payment plan is available at tax.newmexico.gov. Also, taxpayers undergoing field or desk audits will be offered the opportunity to request and extension or a waiver giving them more time to produce records.

May 29, 2020:

  • (1) United States - temporarily waives the requirement that Certified Professional Employer Organizations (CPEOs) file certain employment tax returns and their accompanying schedules on magnetic media. Also, the IRS is postponing deadlines for certain employment taxes, employee benefit plans, exempt organizations, individual retirement arrangements (IRAs), Coverdell education savings accounts, health savings accounts (HSAs), and Archer and Medicare Advantage medical saving accounts (MSAs) that are generally due to be performed on or after March 30, 2020, and before July 15, 2020.
  • (2) Connecticut - reminds taxpayers that the following returns and payments are due June 1, 2020: (1) sales tax and room occupancy tax returns for the month of April 2020, (2) sales tax and room occupancy tax returns for the months of February and March 2020 for taxpayers who qualified for an automatic extension due to COVID-19, and (3) quarterly sales and room occupancy filers with returns and payments for the quarter ending March 31, 2020 for taxpayers who also qualified for extension.
  • (3) Nebraska - provides relief to Nebraska Advantage Act project-holders calculating the number of new employees in order to qualify for certain business incentives. Project-holders are required to keep track of the number of hours worked at the project to calculate the number of new employees. However, the Nebraska Department of Revenue will not require employers to track the location of workers displaced by the COVID-19 situation, and will consider all employees who worked at the project prior to March 13, 2020, as continuing to work at that location. The Department also makes certain allowances for businesses that have temporarily placed employees on ready-to-work status due to the COVID-19 situation. For example, the hours of employees working reduced hours will continue to count toward the employee calculation as long as the employee receives a required weekly wage.
  • (4) Michigan - further extends the tax foreclosure deadline to June 29, 2020.
  • (5) Michigan - expands Woman Infant and Children (WIC) allowable products.
  • (6) Michigan - regulated utilities extend shutoff protections, flexible payment plans, and other options through June 12, 2020. These are options that have been offered to help customers struggling to pay utility bills because of the impact of the COVID-19 situation.
  • (7) Rhode Island - an employee who is only temporarily working from home during the coronavirus state of emergency or who is using property to work from home (e.g., computers, computer equipment, or similar property) temporarily during the state of emergency will not establish nexus for sales and use tax purposes for the duration of the state of emergency.
  • (8) South Carolina - will not impose employer withholding requirements for the period of March 13, 2020 through September 30, 2020, for temporary changes of an employee's work location. In addition, the South Carolina Department of Revenue will not use changes solely in an employee's temporary work location due to remote work requirements arising from, or during, the COVID-19 relief period (March 13 to September 30) as a basis for establishing nexus or altering apportionment for income tax purposes.
  • (9) South Carolina - automatically extends Local Option Permits for alcoholic beverages for businesses that had a valid permit between March 18 and May 11. The automatic extension will include up to eight consecutive Sundays. The South Carolina Department of Revenue will send permit holders a Temporary Local Option Permit with a new, extended expiration date. Note that if a business did not have a valid permit between March 18 and May 11 (because the permit expired) the Department will also send the permit holder a Temporary Local Option Permit beginning May 24, 2020. These temporary permits must be posted alongside a business' current Liquor by The Drink License.

May 28, 2020:

  • (1) United States - extends the Continuity Safe Harbor for certain qualified facilities or energy properties that began construction under the Physical Work Test or the Five Percent Safe Harbor in either calendar year 2016 or 2017. This construction requirement is a component of the production tax credit for renewable energy facilities and the investment tax credit for energy properties.
  • (2) Iowa - clarifies that the state waives penalty and interest that would have accrued on property tax not paid by April 1, 2020. If property tax due is not paid by this date, the tax is still delinquent, but penalty and interest for the late payment will not occur until after the proclamation waiving the penalty and interest expires. When the proclamation expires, each fraction of a month will be counted as an entire month for purposes of calculating interest.

May 27, 2020:

  • (1) United States - clarifies that the July 15 extension applies to all estimated income tax payments due on or after April 1 and before July 15. So, both first and second quarter estimated payments (those originally due April 15 and June 15) have been postponed to July 15, 2020. Taxpayers need only make a single payment that will cover both estimated payments on or before July 15, 2020.
  • (2) District of Columbia - clarifies that the interest and penalty waiver for late payment of sales and use taxes applies to all businesses except hotels and motels. It is also an automatic waiver. A reminder this waiver only applies to periods ending on February 29 and March 31 and payment must be made by July 20, 2020.
  • (3) Kansas - extends for all state agencies, the renewal deadline for any occupational or professional license, certificate, permit, or registration issued by a state agency, state board, or similar entity until 90 days after the termination of the state of disaster emergency. This order does not affect licensing for attorneys.
  • (4) Michigan - offers an installment payment option for monthly and quarterly sales, use, and withholding tax payments due June 22, 2020. June 22 is the new due date for monthly filers of returns and payments originally due March 20, April 20, and May 20. It is also the new due date for quarterly filers' 2020 first quarter tax return and payment. The installment payment option requires returns to be filed by June 22, 2020. The initial installment payment for all taxpayers will be due on that same date, but the amount and frequency of the remaining payments will be determined according to the taxpayer’s established return filing frequency (i.e., monthly or quarterly).
  • (5) Minnesota - exempts from certain regulations motor carriers, vehicles, and drivers providing direct assistance to emergency relief efforts in response to COVID-19 by transporting livestock or animal carcasses. Also, exempts motor carriers, vehicles, and drivers providing direct assistance to emergency relief efforts by transporting wood products used exclusively for composting animals that have been depopulated due to impacts of COVID-19. The exemptions apply to a variety of weight-related regulations (e.g., rules about overweight movement, gross weight tolerances, etc.).
  • (6) New Hampshire - extends deadline for business profits tax (BPT), business enterprise tax (BET), and interest and dividends tax (I&D) payments by two months, from April 15 to June 15, 2020. Interest and penalties are automatically waived for returns filed with a payment by June 15, 2020.
  • (7) New York - further suspends enforcement of statewide plastic carryout bag ban until June 15, 2020. It still does not affect local laws.
  • (8) Rhode Island - passes temporary regulation regarding withholding requirements for telecommuting employees. Under the emergency regulation, the income of employees who are nonresidents temporarily working outside of Rhode Island solely due to the COVID-19 situation will continue to be treated as Rhode Island-source income for withholding purposes. Also, Rhode Island will not require employers located outside the state to withhold Rhode Island income taxes from the wages of employees who are Rhode Island residents temporarily working within the state solely because of COVID-19.
  • (9) Rhode Island - provides penalty waivers, new installment agreements, and modifications to existing monthly installment agreements for taxpayers facing economic hardship during the COVID-19 situation. Relief is available on a case-by-case basis for those who reach out to the Rhode Island Department of Revenue's Division of Taxation by email at tax.collections@tax.ri.gov or by phone at (401) 574-8650. The Division has also created a COVID-19 penalty-waiver request form available here: https://go.usa.gov/xwrPQ

May 26, 2020:

  • (1) Louisiana - provides automatic sales tax penalty relief to taxpayers under certain conditions. To qualify for the penalty relief, taxpayers must file the March and April 2020 sales tax returns and remit sales tax and any deficiency interest by June 30, 2020. If a taxpayer is unable to remit the sales tax and any deficiency interest by June 30, 2020, penalty relief will be granted if the taxpayer submits and enters into an "installment request for business taxes" by June 30, 2020. Taxpayers may submit an installment request for business taxes by completing and mailing in Form R-19027 to the Louisiana Department of Revenue, or by applying online through the Louisiana Taxpayer Access Point online system.
  • (2) Pennsylvania - extends deadline to claim a winning ticket from a horse race held in Pennsylvania during 2019. The deadline is extended to July 31, 2020.
  • (3) Rhode Island - further extends second quarter estimated payments for businesses and individuals from June 15, 2020, to July 15, 2020.
  • (4) South Dakota - extends vehicle registration renewal deadlines. Individuals who renew their licenses in March and May have an additional 60 days after the state of emergency ends to renew. Also, qualifying owners of newly acquired vehicles have 60 days past the end of the state of emergency to title and register their vehicles.

May 21, 2020:

  • (1) Maryland - further extends certain business-related tax filing deadlines to July 15, 2020, for returns with due dates during the months of March, April, and May 2020. The extension applies to businesses filing returns for sales and use tax, withholding tax, admissions tax, alcohol excise taxes, tobacco excise taxes, motor fuel excise taxes, and tire recycling and bay restoration fees. Due dates were previously extended to June 1, 2020.
  • (2) Maryland - extends the deadline to report and pay unclaimed property for insurance companies for the calendar year 2019 to July 31, 2020. Insurance companies should continue to report the unclaimed property amounts and make payment at the same time.
  • (3) New York - extends the period during which the New York Department of Taxation and Finance will accept digital signatures until July 15, 2020.
  • (4) New York - further extends sales tax interest and penalty relief to June 22, 2020. The state previously provided relief through May 19, 2020 for returns due March 20, 2020. No penalties or interest will apply to payments made on or before June 22, 2020.
  • (5) Vermont - clarifies that the temporarily waiver of penalties and interest for March 25 and April 25 payments of meals and rooms tax and sales and use tax does not apply to taxes collected in April. The deadline to pay remains May 25, 2020. Penalties and interest will apply for late payment or late filing. If a taxpayer is unable to pay they should contact the Vermont Department of Taxes to enter into a payment plan which reduces penalties.

May 20, 2020:

  • (1) California - clarifies that taxpayers with a liability of $1 million or more may still request an extension to file and pay returns administered by the California Department of Tax and Fee Administration (CDTFA). These requests are evaluated on a case-by-case basis and taxpayers will be notified if their extension has been approved or denied.
  • (2) Illinois - announces withholding requirements for out-of-state employers who employ Illinois residents working from home due to the COVID-19 situation. Employee compensation is subject to Illinois income tax withholding when the employee has performed normal work duties in Illinois for more than 30 working days. If an Illinois resident employee has performed work for more than 30 working days from their home in Illinois for an out-of-state employer, the employer is generally required to register with the Illinois Department of Revenue (DOR) and withhold Illinois income tax from the employee. However, Illinois will waive penalties and interest for an out-of-state employer who fails to withhold Illinois income taxes if the only reason for the obligation is due to an employee working from home because of COVID-19. Note that Iowa, Kentucky, Michigan, and Wisconsin have a reciprocal agreement with Illinois and out-of-state employers from these states do not need to change the way they currently operate.
  • (3) Michigan - temporarily suspends strict compliance with sections 30 and 30a of the General Property Tax Act (GPTA). This means that (1) any review of assessments by a city or township board of review that has been completed by the date of this order is deemed to have been timely completed; (2) a completed assessment roll for 2020 that has been delivered to a county equalization director by the date of this order is deemed to have been timely delivered; and (3) in the event that the county equalization director does not receive a certified roll from a board of review, the county must equalize based on the assessment roll prepared by the assessor.
  • (4) Nebraska - does not require employers to change their payroll systems for income tax withholding purposes for employees who are now telecommuting or temporarily relocated to a work location within or outside Nebraska because of the COVID-19 situation. Employers are not required to report a change in work location from March 13, 2020 (the beginning of the state of emergency) to January 1, 2021, unless the state of emergency is extended.
  • (5) Pennsylvania - issues property tax and rent rebate payments early. Rebates are typically issued starting July 1, but rebates will be issued starting May 20, 2020, to approved applicants. Note that unlike prior years, rebates will be processed and distributed on a first-in-first-out basis. This gradual process means some claimants will receive their rebates earlier than others.
  • (6) Vermont - extends relief for any tax year 2020 estimated income tax payment due between April 15 and before July 15, by waiving any penalty or interest on payments made by July 15, 2020.

May 19, 2020:

  • (1) California - provides additional relief for taxes imposed by the California Department of Tax and Fee Administration (CDFTA). The CDFTA waives interest and penalties for fiscal year annual filers reporting less than $1 million in tax on a return originally due July 31, 2020. To qualify for waiver, the return must be filed and payment must be made within three months of the original due date. Taxpayers below the $1 million threshold are not required to seek an extension. Relief is provided automatically. Additionally, for monthly filers, April and May 2020 return due dates for taxpayers reporting less than $1 million in tax on a tax return have been extended for three months. Interest and penalties will not accrue provided the returns are filed and amounts due are paid by August 31, 2020, and September 30, 2020. The due date for monthly filers' June return remains July 31, 2020. Note that for taxpayers reporting less than $1 million in tax on their return originally due July 31, 2020, interest and penalties will not accrue on payments if payments are made and returns are filed within three months of the original due date.
  • (2) Minnesota - further extends the payment deadline for lawful gambling tax to June 22, 2020, for organizations that request an extension on their March 20, April 20, or May 20 payment. Additionally, Minnesota extends the MinnesotaCare tax estimated payments due date from April 15 and May 15 to June 15, 2020.
  • (3) South Carolina - extends the deadline to renew biennial licenses for coin-operated devices, coin-operated machines, and owner/operator licenses that expire May 31, 2020, to July 31, 2020.

May 18, 2020:

  • (1) Iowa - clarifies that the presence of employees temporarily telecommuting from within the state solely as a result of the COVID-19 situation does not, by itself, establish corporate income tax nexus with Iowa.
  • (2) Kansas - temporarily suspends the licensing, certification, and permitting rules and regulations by the Kansas Corporation Commission for motor carriers and persons operating vehicles actively participating in the COVID-19 relief or restoration efforts. Additionally, the registration and fuel tax permits as enforced by the Kansas Department of Revenue are temporarily suspended for motor carriers and persons operating vehicles actively participating in the COVID-19 relief or restoration efforts.
  • (3) Maine - allows municipal officers to extend and reestablish property tax due dates and the dates when interest will begin to accrue on property taxes that were previously committed in 2019. It also allows municipal officers to set the due dates, interest rate, and interest accrual dates for property taxes committed in 2020 if a municipality is unable to hold its annual budget meeting prior to the property tax commitment date. Lastly, Maine allows municipal tax collectors the option of delaying the property tax lien process for delinquent taxpayers until 60 days after the state of emergency related to COVID-19 has terminated.
  • (4) Massachusetts - reminds taxpayers that although the Department of Revenue temporarily suspended billing and various collection actions as a result of the COVID-19 situation, taxpayers can still see the balance due in their account and make partial or full payments.
  • (5) Michigan - further extends the waiver of penalties and interest for late payment or late filing of monthly or quarterly payments or returns until June 20, 2020. This waiver only applies to sales, use, and withholding payments and returns currently due May 20, 2020.
  • (6) Michigan - extends tax appeals deadlines for property tax. Boards of review meeting in July will hear assessment protests for individuals who were not able to file protests in March. In addition, the May 31 jurisdictional deadline to file a petition with the Michigan Tax Tribunal on commercial property (real and personal), industrial property (real and personal), developmental real property, or utility personal property is extended to July 31, 2020. This does not apply to property classified as agricultural property (real and personal), residential real property, or timber-cutover real property.

May 15, 2020:

  • (1) Connecticut - further extends suspension of plastic bag fee through June 30, 2020. The $0.10 fee per single-use plastic checkout bag will start again July 1, 2020.
  • (2) Iowa - reminds taxpayers that the temporary suspension of penalties and interest on certain property tax payments expires on May 27, 2020.
  • (3) Maine - clarifies that nonresidents providing disaster relief in Maine during the COVID-19 situation during the "disaster period" are not subject to state income tax. Generally, a disaster period runs for 60 days beginning with the date of the Governor’s proclamation of a state of emergency (March 15, 2020). However, on May 12, 2020, the disaster period was temporarily extended until 30 days after the end of the state of emergency. For the exclusion from income tax to apply, the nonresident's presence in Maine during the tax year must be for the sole purpose of performing services or conducting business during a disaster period. Further, the nonresident's income must be directly related to a declared disaster or emergency at the request of (1) the state government; (2) a county, city, town, or political subdivision of Maine; or (3) a registered business.
  • (4) Minnesota - extends deadline to file a property tax appeal from April 30 to May 30, 2020. This extension only applies to 2020 property tax assessments.
  • (5) Minnesota - generally extends deadlines for proceedings in district and appellate courts. Deadlines are extended for 60 days after the end of the peacetime emergency declaration related to COVID-19 or February 15, 2021, whichever is earlier.
  • (6) Tennessee - extends deadline for May vehicle registration renewals to June 15, 2020.

May 13, 2020:

  • (1) United States - extends the claims periods for taxpayers to apply unused amounts remaining in a health flexible spending arrangement (FSA) or dependent care assistance program for expenses incurred for those same qualified benefits through December 31, 2020. Taxpayers can also make mid-year elections for health coverage, health FSAs, and dependent care assistance programs. Previously provided temporary relief for high deductible health plans and a temporary exemption for telehealth services may be applied retroactively to January 1, 2020. Additionally, the $500 permitted carryover amount for health FSAs has been increased to $550.
  • (2) United States - provides a limited excise tax holiday from March 28, 2020 to December 31, 2020. During this holiday no tax is due on kerosene used in commercial aviation. It also applies to taxes normally imposed on amounts paid for air transportation of people and property. This includes the domestic segment tax and international travel facilities tax. The holiday does not apply to Leaking Underground Storage Tank Trust Fund (LUST) tax.
  • (3) Alabama - announces that during the federally declared period of emergency, Alabama will not change withholding requirements for businesses based on an employee’s temporary telework location within Alabama due to COVID-19 and related federal or state measures to control its spread. This means temporary changes in an employee’s physical work location during periods in which temporary telework requirements are in place will not create nexus or alter apportionment of income for any business. Note that Alabama residents are taxable on all of their income, regardless of whether they work either within or outside the state.
  • (4) Indiana - further extends certain income tax due dates. The following deadlines are extended: (1) individual estimated payments originally due June 15, 2020, are now due on or before July 15, 2020; (2) deadline for filing a refund claim for income tax set to expire between April 1 and July 14, 2020, is extended to July 15, 2020; (3) corporate estimated payments due on April 20, May 20, or June 22, 2020, are now due on or before July 15, 2020; and (4) corporate tax returns originally due on May 15, June 15, or July 15, 2020, are now due August 17, 2020.

May 12, 2020:

  • (1) Montana - clarifies that the Paycheck Protection Program (PPP) is a loan at first that becomes a grant if certain requirements are met. To the extent that the loans are forgiven under the Coronavirus Aid, Relief, and Economic Security (CARES) Act, the amounts are not included in gross income and are not taxable. Business expenses paid with the loan-grant money are not deductible for federal tax purposes. Because the PPP is a loan-grant and not a credit, the business expenses offset by the grant are not deductible for Montana tax purposes either.
  • (2) Washington - clarifies that businesses receiving assistance under federal programs, including the federal Paycheck Protection Program (PPP), should not report assistance as gross receipts for business and occupation (B&O) tax purposes. Additionally, businesses that receive assistance under federal programs should not pay B&O tax on that assistance at the present time.

May 9, 2020:

  • (1) Connecticut - extends the filing deadline for certain administrative protests and tax appeals with the Connecticut Department of Revenue Services (DRS) by ninety days. The DRS also issued guidance regarding the filing of tax appeals.
  • (2) Colorado - clarifies that July 15 extension for income tax payments does not include employer withholding payments, payments withheld by a title insurance company, payments remitted for additional tax reported on an amended return, or any agreement or requirement to pay (e.g., installment agreement or notice of deficiency).
  • (3) Missouri - waives motor vehicle registration penalties, waives vehicle safety inspections, and waives any other associated penalties for April 7, 2020, through May 15, 2020. Effective April 3, 2020, until May 15, 2020, Missouri allows holders of Class F driver licenses to engage in certain commercial driving operations as if they possessed a Class E driver license, and waives the commercial driver license examination fee requirement.

May 8, 2020:

  • (1) Oregon - clarifies that certain federal assistance to businesses under the Coronavirus, Aid, Relief, and Economic Security (CARES) Act is not commercial activity in Oregon and will not be subject to the Corporate Activity Tax. Exempt assistance includes forgiven Paycheck Protection Program (PPP) loans, Economic Injury Disaster Loan (EIDL) emergency advances, and Small Business Administration (SBA) loan subsidies.

May 7, 2020:

  • (1) United States - emergency financial aid grants under the CARES Act for unexpected expenses, unmet financial need, or expenses related to the disruption of campus operations on account of the COVID-19 pandemic does not count as "gross income." Such grants are qualified disaster relief payments. Since it is not included in gross income, students cannot claim any deduction or credit for expenses paid with the grant. This includes the tuition and fees deduction, the American Opportunity Credit, or the Lifetime Learning Credit.
  • (2) United States - clarifies that eligible employers can claim the Employee Retention Credit for wages paid after March 12, 2020, and before January 1, 2021.
  • (3) California - extends filing deadline for business personal property tax statements from May 7 to May 31, 2020, to avoid penalties. Also, waives penalties for property taxes paid after April 10 for taxpayers who demonstrate they have experienced financial hardship due to COVID-19. Penalties will be waived through May 6, 2021. The waiver applies to residential properties and small businesses.
  • (4) Georgia - further extends vehicle registrations. All registrations that expire between March 16 and June 14 are now extended through June 15, 2020.
  • (5) Iowa - announces that the Iowa Small Business Relief program will be accepting a second round of applications beginning May 1, 2020, through June 30, 2020. The first round stopped accepting applications April 30, 2020. Note that the second round accepts applications on different terms. These terms state that (1) only payments are deferred, (2) sales tax and withholding tax returns must be filed on or before the due date, (3) each payment included in the new program is deferred for 30 days, and (4) payments deferred between and including March 20, 2020, and April 30, 2020, are still deferred for 60 days. Penalties and interest apply if a payment is not made by the end of the 30-day deferral period.
  • (6) Michigan - further extends the suspension of the International Fuel Tax Agreement (IFTA) licensing and credentialing requirements for certain motor carriers from May 5, 2020, to June 2, 2020. The suspension only applies to motor carriers that provide "critical assistance related to the COVID-19 pandemic" during this period.
  • (7) Mississippi - further extends deadlines for filing income tax returns and making first quarter and second quarter estimated payments to July 15, 2020. This extension applies to returns for individual income, corporate income, franchise tax, and fiduciary income.
  • (8) North Carolina - provides alternative means to qualify for the major disaster exemption on malt beverages or wine rendered unsalable. Historically, a representative from the North Carolina Department of Revenue must witness the destruction of the unsalable malt beverages or wine. The representative must sign Form B-C-750 (Report of Alcoholic Beverages Major Disaster) before a taxpayer can claim the exemption. Due to COVID-19, the Department cannot witness this destruction in person, so the Department is allowing taxpayers to provide alternative documentation of destruction. This includes, but is not limited to: reports, destruction invoices, and pictures. Once documentation is collected, taxpayers can complete and submit Form B-C-750 by writing or typing in "COVID-19" in the "Described How Verified" area. Forms should be faxed to the Department at (919) 733-8654 or mailed to Department of Revenue, Excise Tax Division, PO Box 25000, Raleigh, NC 27640.
  • (9) Washington - clarifies that it will grant businesses a one-time payment extension, if requested. Extensions are not available if one has already been granted.
  • (10) Puerto Rico - further extends the temporary sales tax exemption for individuals (natural persons) purchasing prepared food, carbonated drinks, confectionery products, and sweets. The exemption has been extended through May 25, 2020.

May 6, 2020:

  • (1) United States - announces that the Settlement Days program will continue to remotely enable unrepresented taxpayers to work towards resolving pending United States Tax Court cases despite "stay-at-home" orders in many jurisdictions. The program aims to help unrepresented taxpayers receive free assistance in discussing a potential fair settlement of their tax disputes in an informal setting without the need for further litigation or a trial in Tax Court.
  • (2) Iowa - announces that stimulus checks or economic impact checks distributed by the federal government are not subject to personal income tax.
  • (3) Idaho - offers an Idaho Rebound Small Business Grant of up to $10,000 in financial grant support for Idaho small businesses and nonprofits with employees that have been impacted by the COVID-19 situation. The State Tax Commission will start accepting applications on May 11, 2020.
  • (4) Minnesota - clarifies that it will not seek to establish nexus for business income tax or sales and use tax purposes solely due to an employee who is temporarily telecommuting from the state due to the COVID-19 situation.
  • (5) New Hampshire - is accepting applications for the Low and Moderate Income Homeowners Property Tax Relief program through June 30, 2020. Applicants are required to submit their individual income tax returns with the application. The New Hampshire Department of Revenue acknowledges that because the federal income tax deadline has been extended to July 15, 2020, some taxpayers may not have filed their federal return by the June 30, 2020 program deadline. In light of this, the Department reminds taxpayers that it has the authority to accept complete late applications until November 1, 2020, if the Commissioner believes the individual taxpayer was prevented from completing their application in certain circumstances. The Department urges taxpayers to submit applications by June 30, 2020. If a taxpayer has not yet filed their federal tax return by that date, the Department urges the taxpayer to submit their incomplete application by June 30, 2020, and submit the federal tax return as soon as it is complete, but no later than November 1, 2020. An eligible applicant for relief is a taxpayer who (1) is single with adjusted gross income less than or equal to $20,000, or (2) is married or head of a New Hampshire household with an adjusted gross income less than or equal to $40,000, (3) owns a homestead subject to the state education property tax, and (4) has resided in that homestead as of April 1, 2019. The application is available at www.revenue.nh.gov/forms/low-moderate.htm.

May 5, 2020:

  • (1) Alabama - further extends March, April, and May 2020 deadlines for motor vehicle registration and renewals to June 19, 2020. Penalties will not be charged until June 22, 2020. This includes penalties associated with motor vehicle property tax payments.
  • (2) Mississippi - further extends the expiration date of an apportioned registration issued under the International Registration Plan. An apportioned registration which expires April 30, 2020 is suspended and the expiration date is extended to May 31, 2020.
  • (3) Mississippi - generally waives penalties and interest on prior or new liabilities during the period of the presidentially declared national emergency. This does not apply to income tax. After May 15, 2020, income tax is subject to a late pay penalty and interest of 0.5% per month. A return not filed by October 15, 2020 is subject to a late file penalty of 5% per month. Under this structure, penalties are capped at 25%.
  • (4) North Carolina - waives interest from April 15, 2020 through July 15, 2020 on underpayments of individual income, corporate income, and franchise tax on returns due to be filed between April 15, 2020 through July 15, 2020. This includes estimated income tax payments due between these same dates.

May 1, 2020:

  • (1) United States - temporarily allows taxpayers to electronically submit requests for private letter rulings, closing agreements, determination letters, and information letters. Until further notice, the IRS will accept both paper and electronic requests (with electronic signatures) for such legal advice.
  • (2) Iowa - announces that a taxpayer's federal Paycheck Protection Plan (PPP) loan that is forgiven and excluded from federal gross income under the CARES Act, will also qualify for exclusion from income for Iowa tax purposes, but only for tax years beginning on or after January 1, 2020. The federal government provides loan forgiveness for certain loans under section 1106 of the CARES Act. Iowa does not conform with section 1106 of the CARES Act for tax years beginning prior to January 1, 2020. If a taxpayer receives PPP loan forgiveness in a tax year beginning prior to January 1, 2020, that discharge of indebtedness may be considered income for Iowa tax purposes, unless the income qualifies for exclusion under another applicable provision of federal or Iowa law.
  • (3) New Jersey - announces it will accept scanned images of signatures and digital signatures on documents related to the determination or collection of tax. These include, but are not limited to: statute of limitation extensions (consent forms); closing agreements; and the appointment of a taxpayer representative (Form M-5008-R). New Jersey's Division of Taxation will accept scanned or photographed images of signatures or digital signatures that are encrypted as proof of original and unmodified documentation. The following file types are acceptable: tiff, jpg, jpeg, pdf, Microsoft Office Suit, or Zip. This does not apply to the Business Assistance Application for Tax Clearance; the Notification of Sale, Transfer, or Assignment in Bulk (Form C-9600); Inheritance Tax returns and forms; or any other form that requires an original paper form with signature to be mailed.

April 30, 2020:

  • (1) District of Columbia - extends certain real property tax filing dates. The deadline for first level assessment appeals for tax year 2021 is extended to May 15, 2020. Income and expense report deadlines are extended to June 1, 2020. Additionally, the exempt property annual use report deadline is extended to May 15, 2020.
  • (2) Hawaii - clarifies that unemployment compensation is included in gross income. The CARES Act does not provide for any special tax treatment for these amounts. Therefore, payments received under additional unemployment compensation are subject to federal income tax. This includes payments from such programs as Pandemic Unemployment Assistance (PUA), Federal Pandemic Unemployment Compensation (FPUC), Paycheck Protection Program (PPP), and Economic Injury Disaster Loan Emergency Advances (EIDL Grant). However, unemployment compensation paid to employees and the receipt of loan funds, such as funds from PPP loans and EIDLs, are not subject to general excise tax (GET).
  • (3) Iowa - extends first quarter unemployment tax payments by certain small business employers due April 30, 2020, to July 31, 2020. Employers with 50 or fewer employees and who are in good standing with no delinquencies in quarterly unemployment tax payments are eligible for the program. All eligible employers must file a Quarterly Employers Contribution and Payroll Report electronically by midnight on April 30, 2020, to avoid a late report filing penalty. Unemployment tax payments for the first quarter are due when second quarter payments are due, which is July 31, 2020. Interest and penalties do not accrue on delayed payments for eligible employers but begin to accrue August 1, 2020.
  • (4) Iowa - extends deadlines for income tax estimated tax payments for the year 2020 that are due April 15 and June 15 to July 15, 2020. Also, the Iowa Small Business Relief program allows withholding tax permit holder to apply for a deferment of withholding tax due. If granted, the taxpayers has 60 days after the original due date to pay the withholding tax due without incurring penalties or interest.
  • (5) Iowa - defers reporting and remittance of beer barrel and wine gallonage taxes for the months of February, March, and April 2020. These reports and remittances are now due June 10, 2020. Note that the Alcoholic Beverages Division has taken the position that alcohol manufactured for use as hand sanitizer is not an "alcoholic liquor." So, no regulations need to be waived and there are no additional requirements for Iowa liquor manufacturers and native distilleries.
  • (6) Iowa - clarifies that due to the extension of the state tax return filing deadline to July 31, 2020, a participant who makes a college savings contribution on or before July 31 may elect to have made the contribution on the last day of the preceding calendar year. Similarly, an account holder who opened a first-time homebuyer savings account in 2019 must designate a beneficiary by July 31 rather than April 30, 2020.
  • (7) Kentucky - extends the application for certificate of registration to purchase certificates of delinquency from May 20, 2020, to June 15, 2020. As the first delinquent tax sale will not start until the middle of August, 2020, the Kentucky Department of Revenue will continue to accept applications until June 15, 2020.
  • (8) Wisconsin - authorizes municipalities to extend deadlines and waive interest and penalties on local room taxes. If a municipality chooses to extend a deadline, then interest and penalties must be waived for the period of extension. Payment deadlines may be postponed until the end of the "emergency period," which is currently expected to be June 10, 2020 for room taxes. The emergency period could be extended by the Wisconsin Legislature.

April 29, 2020:

  • (1) United States - clarifies that taxpayers will receive benefits from both Guralnik v. Commissioner, 146 T.C. 230 (2016), and Notice 2020-23 related to COVID-19. Under Guralnik, the time to file a petition is extended when a court is closed or "inaccessible" on the last day of filing. The filing due date is extended until the first day the court is accessible that is not a Saturday, Sunday, or legal holiday. Notice 2020-23 extends filing deadlines for petitions with the U.S. Tax Court to July 15, 2020. If the Tax Court reopens before July 15, then taxpayers will have until July 15 to file their petitions. However, if the Tax Court reopens after July 15, then (under Guralnik) the due date for a taxpayer's petition is extended to the Tax Court's reopening date.
  • (2) Colorado - extends the due date for filing the Annual Report of Public Utility Intrastate Gross Operating Revenue for those that file online. Utilities that file electronically at https://www.colorado.gov/revenueonline/_/ may submit returns through June 1, 2020. Note that paper returns must still be postmarked no later than May 15, 2020.
  • (3) Florida - extends due dates for certain corporate income/franchise tax (CIT) returns and payments. For entities with a fiscal year ending December 31, 2019, the May 1, 2020 due date for CIT returns is extended to August 3, 2020, and the May 1, 2020 due date for CIT payments is extended to June 1, 2020. For entities with a fiscal year ending January 31, 2020, the June 1, 2020 due date for CIT returns is extended to August 3, 2020. Also, for entities with a fiscal year ending February 29, 2020, the July 1, 2020 due date for CIT returns is extended to August 3, 2020.
  • (4) Iowa - further extends deadlines for certain income tax and franchise tax payers. Taxpayers with an Iowa income tax return or an Iowa franchise tax return that had an original due date extended by Order 2020-01 to July 31, 2020, will receive an automatic 6-month extension to file their return until January 31, 2021. However, at least 90% of the tax due with respect to that return must be paid by the previous extended due date of July 31, 2020. No application or form is needed to receive the extension if 90% of the tax due is paid by July 31, 2020. The automatic extension is not available to previously extended tax returns that were provided an additional extension by Order 2020-01, or to the Credit Union Moneys and Credits Tax Confidential Report. This automatic extension only extends the time to file a taxpayer's income or franchise tax return, not the payment of tax. Any remaining tax due will accrue interest beginning on August 1, 2020, until the tax is paid in full.
  • (5) New Jersey - authorizes municipal governments to extend a grace period for property tax payments due May 1, 2020 until June 1, 2020. This applies to second-quarter payments for calendar year budget cycles and fourth-quarter payments for state fiscal year budget cycles.

April 28, 2020:

  • (1) Iowa - clarifies certain issues with overpayment of individual income tax during the COVID-19 situation. With respect to the first or second quarter estimated income tax payments for 2020, an overpayment must exist on or before the due date of a quarterly estimate in order for the overpayment to be applied to a taxpayers 2020 income tax year as a credit carryforward of estimated tax.
  • (2) Virginia - clarifies that the June 1, 2020 payment extension applies to income tax payments associated with composite returns, but does not include nonresident withholding tax. Nonresident withholding tax must be paid by the original due date for filing a Pass-Through Entity Return of Income and Return of Nonresident Withholding Tax or interest and penalties will accrue. For income tax payments that qualify for the June 1, 2020 extension, interest will accrue from the original due date to the date of payment for any amount that is left unpaid after June 1, 2020.

April 27, 2020:

  • (1) Hawaii - clarifies that due dates and payment dates for filing fiduciary returns are extended to July 20, 2020. Also, stimulus checks or economic impact checks distributed by the federal government are not subject to personal income tax.
  • (2) Iowa - extends the deadline for making tax deductible contributions to an Iowa Educational Savings (529) plan from April 30, 2020, to July 31, 2020, for the 2019 tax year. Taxpayers who make qualifying contributions to an Iowa 529 plan between January 1, 2020, and July 31, 2020, may elect to deduct those contributions up to the contribution limit on their 2019 Iowa income tax returns, rather than their 2020 returns.
  • (3) Minnesota - will not change income tax filing requirements for residents solely because they are now telecommuting. However, nonresident or part-year residents will need to apportion their income based on the number of days worked from home. Nonresidents need to divide the number of days worked in Minnesota by the total number of days worked.
  • (4) Minnesota - grants a 60-day payment grace period for occupation tax annual payments originally due May 1, 2020. These payments are now due July 1, 2020. This grace period only applies to payments. Returns should still be filed by May 1, 2020.
  • (5) Minnesota - federal estate tax returns and payments due between April 1, 2020, and July 15, 2020, have been extended to July 15, 2020. Under state law, this means that the Minnesota estate tax filing and payment deadline has also been moved to July 15, 2020. This extension includes estates that do not have a federal filing or payment obligation.
  • (6) New York - provides local governments with options related to tentative and final assessment rolls and grievance day. Options related to property tax payments are also provided to Westchester and Nassau Counties.

April 24, 2020:

  • (1) United States - provides additional relief to any taxpayer with a federal tax payment, return, or other filing due after April 1, 2020, and before July 15, 2020. Relief until July 15, 2020 also applies to time-sensitive acts including filing a petition with the United States Tax Court, filing for review of a decision rendered by the Tax Court, filing a claim for a credit or refund of any tax, and bringing suit upon a claim for a credit or refund of any tax.
  • (2) Nebraska - clarifies that estimated payments that were due April 15, 2020, are now due July 15, 2020. Estimated payments due June 15, 2020, remain due June 15, 2020.
  • (3) New Jersey - announces that stimulus checks or economic impact checks distributed by the federal government are not subject to personal income tax.
  • (4) Wisconsin - reminds taxpayers that the COVID-19 situation does not delay 2020 property tax assessments. The 2020 assessments are effective as of January 1, 2020, and are based on the property's status as of January 1, 2020. Additionally, there is no change in the June 8, 2020 deadline for the 2020 municipal assessment report (MAR). Local governments may allow certain taxpayers to have interest and penalties waived after (1) adopting the appropriate county and municipal resolutions and (2) making a general or case-by-case finding of hardship. This applies to property tax installment payments due and payable after April 1, 2020, if the total amount due and payable in 2020 is paid on or before October 1, 2020.

April 23, 2020:

  • (1) Colorado - automatically extends driver licenses and commercial driver licenses that expire between March 18, 2020 and May 31, 2020, for 60 days. The extension applies to Colorado residents between the ages of 21 and 65. A letter will be mailed to addresses on file informing customers of the extension.
  • (2) Colorado - exempts the wages of nonresidents performing disaster-related work in Colorado during the declared state disaster emergency. Disaster relief work includes repairing, renovating, installing, building, or rendering services that relate to infrastructure that has been damaged, impaired, or destroyed by a declared state disaster emergency. Disaster relief work also includes providing emergency medical, firefighting, law enforcement, hazardous material, search and rescue, or other emergency services related to a state declared disaster emergency. Employers should not withhold Colorado income tax from any wages paid to any nonresident for disaster-related work. The wage withholding exemption does not apply to any Colorado resident employees.
  • (3) Louisiana - automatically extends the February 2020 month oil and gas severance tax return, payment, and report from April 25, 2020, to June 25, 2020. No penalties or interest will be assessed provided that the applicable monthly return, payment, and report for this severance tax period is submitted to the Louisiana Department of Revenue by the June 25, 2020 extension date.
  • (4) Nebraska - considers the national emergency as a result of COVID-19 to be a triggering event for Nebraska Advantage Act project-holders. Generally, project-holders who fail to maintain required employment or investment levels have an obligation to repay all or a portion of the tax incentive benefits they previously received. To avoid recapture, project-holders must show that a triggering event occurred and that its failure to maintain required employment or investment levels was caused by the triggering event. This means that project-holders that have failed to maintain required employment or investment levels can avoid recapture if they can provide evidence that its failure was a direct result of forces beyond its control such as (1) a government order to cease or reduce operations, or (2) a directed health measure that prevented the business from continuing its usual operations. Recapture will occur if failure was on the basis of financial hardship or was the result of a business decision within control of the project-holder.
  • (5) Oregon - temporarily suspends collection of liquor license fees scheduled for renewal while executive orders requiring social distancing are in effect. Also, the Oregon Liquor Control Commission (OLCC) is relaxing its enforcement of a rule requiring licensees to close for 90 days or more when suspending their liquor liability insurance (LLI). This means a bar or restaurant can choose to suspend its LLI coverage, and if it restarts coverage before the 90-day closure period is over, the OLCC will not take compliance action against it. Businesses are not allowed to provide any alcohol service without coverage. This is still a serious violation. Note that lapses in coverage may result in increased premiums, reinstatement fees, or requirement to undergo another underwriting process. Licensees that want to utilize this option are required to notify the OLCC by submitting the following notice form: https://www.oregon.gov/olcc/docs/covid19/COVID19_LLI_Notice_Form.pdf

April 22, 2020:

  • (1) United States - allows up to 60 consecutive calendar days of presence in the U.S. due to COVID-19 travel disruptions to not be counted for purposes of determining U.S. tax residency or qualification for certain tax treaty benefits for individuals. Similarly, certain U.S. business activities conducted by a nonresident alien or foreign corporation will not be counted for up to 60 consecutive calendar days for purposes of determining whether it is engaged in a U.S. trade or business or has a U.S. permanent establishment. This only applies if those activities would not have been conducted in the U.S. but for travel disruptions because of COVID-19. Also, qualifications for exclusions from gross income for citizens or residents living abroad will not be impacted as a result of days spent away from a foreign country due to the COVID-19 emergency based on certain departure dates.
  • (2) United States - as of April 17, 2020, the IRS is accepting eligible refund claims Form 1139 submitted via fax to 844-249-6236 and eligible refund claims Form 1045 submitted via fax to 844-249-6237. This option will be available until further notice. An "eligible refund claim" is a claim allowed because of CARES Act modifications to net operating losses or modifications to the credit for prior-year minimum tax liability of corporations.
  • (3) Alabama - encourages taxpayers who want to receive their refund requests promptly to submit a motor fuel excise tax petition for refund online via My Alabama Taxes (MAT). The MAT web portal can be accessed at https://myalabamataxes.alabama.gov/. The following refund petitions should be filed through MAT: (1) gasoline and diesel charity refunds, (2) off-road undyed diesel fuel refunds, (3) credit card issuer refunds, (4) exempt entity refunds, and (5) licensed distributor refunds. Taxpayers who cannot submit their refund petitions through MAT should submit their paper refund petitions through the Alabama Department of Revenue Data Exchange Portal (DEP) at https://ftp.revenue.alabama.gov. To request access to the DEP, taxpayers should email the Motor Fuels Section at mft@revenue.alabama.gov. When emailing the DEP, taxpayers must include a contact name and a valid email address.
  • (4) Illinois - waives penalty and interest through May 26, 2020, on late-filed, first quarter International Fuel Tax Agreement (IFTA) returns due April 30, 2020. To take advantage of the waiver, taxpayers should file their first quarter 2020 IFTA returns electronically by May 26, 2020. Beginning May 27, 2020 penalty and interest will be calculated from the original due date of April 30, 2020, on returns not yet filed.
  • (5) Massachusetts - announces that one or more employees working from home solely because of COVID-19 will not subject a business to a sales and use tax collection obligation, Massachusetts Paid Family and Medical Leave (PFML) program contributions, or a corporate excise tax. Additionally, it will not impact the numerator of a corporation's apportionment payroll factor for the duration of the COVID-19 state of emergency in Massachusetts.
  • (6) Massachusetts - announces that nonresidents that were employees engaged in performing services in Massachusetts until COVID-19, and are now performing services outside of the state because of the state of emergency, will continue to be treated as Massachusetts source income subject to personal income tax and withholding. A resident employee suddenly working in Massachusetts due to a state's state of emergency who continues to incur an income tax liability in that other state because of sourcing rules, will be eligible for a credit for taxes paid to that other state. In addition, employers are not obligated to withhold Massachusetts income tax for such employees, to the extent that they remain required to withhold income tax for those employees in another state.
  • (7) Oregon - extends the due date for applications for senior or disabled property tax deferral until June 15, 2020. This does not apply to the due date for filing recertification with the Oregon Department of Revenue. Recertification is still due April 15, 2020.
  • (8) Oregon - extends the deadline for filing a written objection or request for conference with the Oregon Department of Revenue after being issued a notice of deficiency, notice of proposed refund adjustment, or notice of liability. The extension is for 90 days after the date on the notice. It applies to deadlines that expire on or after April 1, 2020 and before July 16, 2020. Additionally, the time to file a refund claim has been extended to July 15, 2020, if the deadline for filing the claim would have expired on or after April 1, 2020 and before July 15, 2020. The Department can modify, upon request, current payment plans for taxpayers who are unable to make their payments between now and June 30, 2020. They can also arrange new payment agreements for taxpayers who are unable to pay their tax debt in full. Interest will continue to accrue.
  • (9) Pennsylvania - authorizes local taxing districts to either (1) collect property tax at a prescribed discount rate, if any, no later than August 31, 2020, or (2) waive any fee or penalty for late payment of property tax if paid in full by December 31, 2020. Also, business firms fulfilling year two of a two-year commitment for educational scholarship or improvement contributions, that are impacted by COVID-19, may receive a tax credit of up to 90% of the amount contributed in the second year.
  • (10) Wisconsin - waives penalties and interest on a case-by-case basis. Also, returns and payments originally due March 12, 2020 through May 11, 2020, may be extended to May 11, 2020, for the following: employer withholding tax; state and county sales and use taxes; and excise taxes on alcohol, cigarette, tobacco and vapor products, and motor fuel. Returns and payments originally due March 12, 2020 through June 10, 2020, may be extended to June 10, 2020, for the following: local exposition district sales taxes, premier resort area sales taxes, limousine fees, rental vehicle fees, dry cleaning license and products fees, and police and fire protection fees. Interest will begin to accrue after the extension date.

April 21, 2020:

  • (1) Connecticut - launches a new assistance program for taxpayers who are currently involved in a payment plan, bank warrant, wage execution, or other levy by the Connecticut Department of Revenue Services (DRS). Any of these taxpayers who have been impacted by COVID-19 and need relief can contact DRS directly at 860-541-7650 or DRSPriorityOne_CollectionsAssist@po.state.ct.us to speak to a tax professional.
  • (2) Michigan - clarifies that first and second quarter estimated income tax payments for most individuals and businesses are now due July 15, 2020.
  • (3) Michigan - taxpayers who need even more time to file must request an extension by either (1) July 15, 2020 if they are an individual, or (2) July 31, 2020 if they are a corporation. If granted, an extension will not include payment. To avoid penalties and interest, taxpayers should estimate their tax liability and pay taxes by the July dates.

April 20, 2020:

  • (1) Florida - reminds taxpayers that national and state COVID-19 Emergency declarations do not include the ability to use non-taxed (dyed diesel) in vehicles traveling on public roads or highways. Using dyed diesel fuel on state roads can result in a penalty of $10 per gallon or a $1,000 fine, whichever is greater.
  • (2) Georgia - extends the payment deadline for estimated payments due June 15, 2020, to July 15, 2020, as well as any other estimated income tax payment due before and after April 15, 2020. 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. This extension provides a few months of additional relief for taxpayers planning to amend their 2016 income tax returns. Also, the state gives the Georgia Department of Revenue a 30-day extension 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 certain refund claims for the previous tax year.
  • (3) Louisiana - lists parishes that have indicated to the Louisiana Association of Tax Administrators that they have extended the due dates for their March 2020 sales tax reports that are typically due April 20, 2020.
  • (4) Montana - addresses relief measures given to taxpayer through the Coronavirus Aid, Relief, and Economic Security (CARES) Act and relief for taxpayers facing net operating losses (NOLs).
  • (5) North Dakota - addresses whether employees who are present in the state in a temporary telecommuting capacity creates nexus for the 2020 tax year for the employer company. It advises that if telecommuting is attributable to a COVID-19 related response and is intended to be temporary, North Dakota will not assert income tax nexus on that basis alone.
  • (6) North Dakota - addresses whether employees who are temporarily present in North Dakota in a telecommuting capacity should be included in North Dakota's payroll. It advises that if telecommunicating is attributable to a COVID-19 related response and is intended to be temporary, North Dakota will not require inclusion of that payroll in the numerator of the payroll factor.
  • (7) New Jersey - extends "original interest payment periods" by an additional 6 months after the COVID-19 state of emergency has been lifted. If the original interest payment period ended prior to April 14, 2020, the payment of interest on a refund will not be affected. If the original interest payment period ends on or after April 14, 2020, interest will be paid if the refund is issued after the original interest period or the extended interest period, whichever is later.
  • (8) New Jersey - extends the original assessment time period for audits and the consent period for audits by an additional 90 days after the COVID-19 state of emergency has been lifted. If either the original assessment time period or the consent period ends on or after April 14, 2020, the New Jersey Division of Tax can make an assessment on or before the expiration of the extended assessment time period under this extension. If the original assessment time period or the consent period ends before April 14, 2020, the Division would be out of time to make an assessment for the returns that are beyond the original 3 or 4 year time period.
  • (9) Ohio - suspends the trucking single trip permit requirement for certain individuals assisting COVID-19 relief efforts as required by the International Fuel Tax Agreement (IFTA). Usually, IFTA requires that commercial trucks that do not otherwise have an IFTA registration in their base state to purchase a "single trip permit" if they travel into a state or province other than their home state. This suspension makes an exception for those carriers hauling COVID-related emergency supplies. This waiver does not impact a taxpayer’s filing or payment obligation to the extent the taxpayer holds an IFTA license.
  • (10) Puerto Rico - extends the temporary sales tax exemption for individuals (natural persons) purchasing prepared food, carbonated drinks, confectionery products, and sweets. The exemption has been extended through May 3, 2020.
  • (11) Puerto Rico - removes the public notary requirement for taxpayers requesting special distributions from their retirement plans and IRA accounts to help mitigate the impact of COVID-19.
  • (12) Washington - waives interest on tax returns until the termination of the COVID-19 state of emergency or May 4, 2020, whichever happens first. After this date, interest will begin accruing on outstanding balances. Additionally, Washington will waive Bureau of Labor Statistics (BLS) delinquency fees on late renewals of licenses expiring in February, March, and April 2020. The Washington Department of Revenue also waives penalties for nonprofit applications and renewals for exempt property for the months of February 2020 through May 2020. Finally, estates filing a Washington estate tax return and federal estate tax return can request an extension for the return and/or payment until July 15, 2020. Estates filing Washington estate tax returns only that are negatively impacted by the COVID-19 situation can request an extension for the return and/or payment during the state of emergency. Extension requests for payments will be reviewed on a case-by-case basis. To request an extension or get more case specific information, taxpayers should contact the Estate Tax Team at 360-534-1503, Option 2, or email estates@dor.wa.gov.

April 17, 2020:

  • (1) California - is working with taxpayers impacted by the COVID-19 situation that have liens filed and are trying to secure financing to cover payroll, pay off their debts, etc. When a taxpayer contacts the California Franchise Tax Board (FTB), the Board will perform a case-by-case evaluation. The FTB will work with taxpayers to request any needed documentation and make a determination. If a lien release is deemed appropriate, the FTB will assist with submitting the lien release to the appropriate county or counties.
  • (2) Georgia - allows counties affected by the COVID-19 situation to be granted an extension for the county tax digest submission deadline of September 1, 2020. The Georgia Department of Revenue may grant requested extensions in 30-day increments. Additionally, there is currently no penalty for late submission of county tax digests.
  • (3) Georgia - encourages counties to accept supporting documentation submitted by taxpayers for a homestead exemption later than they normal in light of the income tax return filing extension to July 15, 2020.
  • (4) Massachusetts - announces the creation of the Small Business Relief Partnership Grant Program which provides funding to municipalities and regional agencies who are assisting small businesses in their communities. Grant funds will be distributed by these organizations to help small businesses address fixed debt, payroll, accounts payable, lost sales, lost opportunities, and other working capital expenses during the COVID-19 situation. Grant awards will be issued in varying amounts up to $500,000, and individual requests may not exceed $50,000. As a condition of receiving the grant, all funds must be distributed directly to small businesses. Grants will be awarded on a rolling basis until funds are depleted.
  • (5) Maryland - encourages all applicants of the homeowners' tax credit, renters' tax credit, and homestead tax credit to submit applications online.
  • (6) Michigan - allows federal economic impact payments (stimulus checks) to be intercepted by the IRS Tax Offset Program to be applied to child support debts owed.
  • (7) Minnesota - will not include resellers of liquor, beer, or wine on its liquor posting list until four months after the state's emergency executive order ends. Minnesota's "liquor posting list" shows resellers of alcohol that are late in paying taxes.
  • (8) Nebraska - waives penalty and interest related to payments of the financial institution tax due between April 1, 2020, and before July 15, 2020. However, filing and payment deadlines for the tax cannot be postponed.
  • (9) Nebraska - extends the submission of income tax returns due on or before July 15, 2020, to October 15, 2020, for individuals, estates, and trusts. The due date for corporations is extended to November 15, 2020. Taxpayers who wish to be granted a state extension must file an extension form. Individuals and corporations granted a federal extension of time to file will automatically be granted a Nebraska extension for the same period. Estates and trusts granted a federal extension will automatically be granted a six-month Nebraska extension.
  • (10) Texas - offers assistance to businesses that are struggling to pay the full amount of sales taxes collected from customers prior to April 1, 2020 as a result of the COVID-19 restrictions. For businesses in this situation, the Texas Comptroller is offering assistance in the form of short-term payment agreements and, in most cases, waivers of penalties and interest. The Comptroller asks taxpayers to file sales tax returns that are due on April 20, 2020, make a good faith partial payment and contact Enforcement Hotline at 800-252-8880 to learn about options for remaining in compliance and avoiding interest and late fees on taxes due.

April 16, 2020:

  • (1) Indiana - beginning May 12, 2020, counties must waive penalties for 60 days on special assessments and fees that are included on a property tax bill and collected as a part of the property tax payment. This includes conservancy district assessments for exceptional benefits, ditch and drain assessments, solid waste management fees, and storm water assessment fees.
  • (2) Kentucky - temporarily suspends all enforced collection action. Taxpayers are still encouraged to call the Kentucky Department of Revenue about their debt. If a taxpayer is unable to pay due to COVID-19, the Department will mark this in the taxpayer's case. If a taxpayer is able to make a payment, the Department will work with the taxpayer to make these arrangements.
  • (3) Maine - reminds taxpayers to cancel income tax payments scheduled for April 15, 2020. If a taxpayer scheduled a payment through Maine EZ Pay and the scheduled date is more than three days from the current date, the taxpayer can visit Maine EZ Pay and click "cancel/review pending payments." Payments cannot be canceled if the payment date is three days or less from the current date. Additionally, payments scheduled through tax software cannot be canceled. The taxpayer must contact their tax preparer or, if the return was self-prepared, contact the software vendor. If the payment cannot be cancelled or rescheduled, the taxpayer can contact their financial institution or credit card processor to request the payment be stopped or change the scheduled date.
  • (4) Michigan - temporarily suspends International Fuel Tax Agreement (IFTA) licensing and credentialing requirements for certain motor carriers. The suspension is effective April 8, 2020 through May 5, 2020, and only applies to motor carries that provide "critical assistance related to the COVID-19 pandemic" during this time. Enforcement of these credentialing requirements is temporarily suspended, as are fines, penalties, or criminal sanctions for violating the requirements for certain motor carriers while operating in the state.
  • (5) Michigan - waives penalties and interests for late payment or late filing of monthly or quarterly payments or returns until May 20, 2020. This waiver only applies to sales, use, and withholding payments and returns currently due April 20, 2020.
  • (6) New York - temporarily authorizes digital signatures on certain documents. These include documents related to the determination or collection of tax liability.
  • (7) New York - extends the deadline for electric generation facilities' (EGFs) annual reports. These reports are required under real property tax law. Originally due April 30, 2020, these reports are now due June 30, 2020.
  • (8) Pennsylvania - waives the requirement for a wet ink signature on corporate paper tax returns. In place of a corporate officer signature, the person who prepares the return should write-in "COVID-19" on the signature line. The waiver applies to tax returns that cannot be submitted electronically, such as returns due for gross premiums tax and mutual thrift institutions tax. The waiver is in place during the COVID-19 emergency disaster declaration beginning March 6, 2020.
  • (9) Pennsylvania - pauses payments for existing payment plans upon request. The Pennsylvania Department of Revenue also provide flexible terms for new payment plans.
  • (10) Pennsylvania - extends the filing due date for the first quarter 2020 International Fuel Tax Agreement (IFTA) tax report from April 30, 2020 to June 1, 2020. The Pennsylvania Department of Revenue advises taxpayers to avoid combining miles traveled and gallons purchased for separate periods into one report. Only miles traveled and gallons purchased from January 1, 2020 through March 31, 2020 should be reported on the first quarter IFTA report.

April 15, 2020:

  • (1) United States - unveils a new online application called Get My Payment to help with economic impact payments. The online application allows taxpayers check on their economic impact payment dates and updates direct deposit information.
  • (2) California - provides free online tax preparation options for taxpayers while Volunteer Income Tax Assistance (VITA) locations are closed. To file California tax returns online for free, taxpayers should use the CalFile program.
  • (3) California - allows taxpayers to combine first and second quarterly estimated tax payments into one payment due on July 15, 2020.
  • (4) Colorado - will waive penalties and interest that may accrue for retailers that file their sales tax returns and remit the full amount of state and state-administered sales tax due April 20, 2020, on or before May 20, 2020.
  • (5) Connecticut - extends filing and payment deadlines for certain state tax returns to July 15, 2020. Tax returns and payments included in the extension include (1) Individual income tax, (2) estimated individual income tax payments, (3) trust and estate tax, (4) estimated trust and estate tax payments, (5) pass-through entity income tax, (6) estimated pass-through entity income tax payments, (7) estate tax, (8) gift tax, (9) unrelated business income tax, and (10) estimated unrelated business income tax payments.
  • (6) Michigan - allows business taxpayers to pay monthly and quarterly sales, use, and withholding tax payments for March, 2020, and April 2020, on May 20, 2020.
  • (7) Minnesota - allows abatements for individual income taxpayers affected by the COVID-19 pandemic. The abatement applies to penalties incurred by filing late, paying late, or interest that accrued on the penalties. Certain circumstances must be met for the abatement to apply.
  • (8) Minnesota - allows abatements for business income tax payers affected by the COVID-19 situation. The abatement applies to penalties incurred by filing late, paying late, or interest that accrued on the penalties. Certain circumstances must be met for the abatement to apply.
  • (9) Minnesota - allows gambling tax taxpayers to ask the Minnesota Department of Revenue to cancel or reduce penalties, additional tax charges, and interest for late filing or payment if a taxpayer has reasonable cause, including being negatively affected by the COVID-19 situation.
  • (10) Minnesota - allows individual taxpayers to calculate their 2020 estimated tax payments on 75% of their 2018 liability. The Minnesota Department of Revenue encourages taxpayers who filed a 2019 return to use their actual 2019 liability.
  • (11) Missouri - extends the deadline to file state partnership returns from April 15, 2020 to July 15, 2020.
  • (12) North Dakota - allows automatic relief from penalty and interest for any income tax return or payment that is due prior to July 15, 2020. This includes a second quarter estimated payment that is due June 15, 2020.
  • (13) South Carolina - July 15 automatic extension now applies to all taxpayers that have an income tax, franchise tax, or corporate license fee filing or payment deadline between April 1 and July 15, 2020. It also applies to estimated tax payments originally due June 15 and to refund claims. Taxpayers who need more time to file can apply for an additional extension to October 15, but it will not apply to payments.
  • (14) Texas - reminds taxpayers to take advantage of the state's 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.

April 14, 2020:

  • (1) Alaska - the previously announced July 15 extension to file returns, file reports, and make payments for nearly all taxes officially becomes law. It excludes oil and gas production taxes. The extension applies to returns, reports, and payments originally due between March 31 and July 14, 2020. The extension does not apply to annual license renewal deadlines for alcoholic beverages, fisheries, mining, motor fuel, and tobacco tax programs. Penalties and interest will be waived for any associated license fees if paid on or before July 15, 2020.
  • (2) Arizona - clarifies that estimated income tax payments remain due April 15, 2020. Due date extensions do not include estimated payments.
  • (3) Illinois - temporarily allows ILCC-licensed distillers or craft distillers converting their current alcohol production to alcohol used in hand sanitizer to report the alcohol as a liquor tax deduction. With this deduction, the distillery can claim a deduction on those gallons, effectively making them exempt.
  • (4) Indiana - temporarily expands Woman Infant and Children (WIC) allowable products.
  • (5) Kentucky - temporarily allows a tax district to suspend or extend filing deadlines for taxable net profits or taxable gross receipts of businesses within the tax district during the pendency of the COVID-19 state of emergency.
  • (6) Missouri - reminds taxpayers that deadlines to submit a claim of the Food Pantry, Special Needs Adoption, Residential Dwelling Assistance, Children in Crisis, and Champion for Children tax credits have not been extended due to COVID-19. A claim for one of these tax credits must be submitted by April 15, 2020 for the credit to be allowed in fiscal year 2020.
  • (7) Missouri - extends deadline to make estimated income tax payments. The deadline has been extended to July 15, 2020 for payments originally due either April 15 or June 15. First and second quarterly estimated payments are both now due July 15, 2020.
  • (8) New Jersey - clarifies that the first quarter 2020 estimated tax payment due date has been extended to July 15, 2020. Second quarter estimated tax payments remain due on their original due date of June 15. Also, no extension is available for payment of "trust fund" taxes. These include the 911 system and emergency response fee, employer payroll tax, the hotel/motel occupancy fee, motor fuels tax, sales and use tax, the motor vehicle tire fee, petroleum products gross receipts tax, and sports and entertainment facilities tax for Millville, New Jersey.
  • (9) Pennsylvania - announces that businesses that collect state sales tax will not have to make accelerated sales tax (AST) prepayments in April, May, or June. Instead, the Pennsylvania Department of Revenue is asking businesses to simply remit the sales tax that they collected during the prior months. The due dates to remit sales tax will be April 20, May 20, and June 22. These are the same due dates as monthly filers who have no prepayment requirement.
  • (10) Wisconsin - federal economic impact payments (stimulus checks) are not taxable for income tax purposes in Wisconsin. The IRS is following the same rule in relation to federal income tax.

April 13, 2020:

  • (1) Alabama - allows taxpayers to defer state income tax payments due on or after April 1, 2020, and before July 15, 2020, to July 15, 2020, without penalties and interest, regardless of the amount owed. This deferment applies to all taxpayers including individuals, trusts, estates, corporations, and other non-corporate tax filers. Other taxes included in this deadline extension are corporate income tax, the financial institution excise tax (FIET), and the business privilege tax (BPT).
  • (2) California - exempts the purchase or sale of certain medical protective equipment sold to, or purchased by, the state and its agencies. Exempt items include masks, gloves, eye protection, gowns, and other critical equipment as may be designated by the Governor's Office of Emergency Services.
  • (3) California - extends the 1031 like-kind exchange identification period or exchange period to July 15, 2020. Note that this extension only applies to taxpayer's whose like-kind period is due to expire on or after April 1, 2020, and before July 15, 2020.
  • (4) District of Columbia - temporarily suspends the imposition of franchise tax or unincorporated business franchise tax nexus solely on the basis of employees or property used to allow employees to work from home. Examples of property that is used to work from home include computers, computer equipment, and similar property. This suspension will last until the public emergency and public health emergency period is over.
  • (5) Iowa - allows businesses that remit sales tax on a semi-monthly basis using estimates to instead pay the actual amount of tax collected during that period. The taxpayer can increase its payments once regular business activity resumes to avoid needing to make a large payment at the end of the quarter.
  • (6) Iowa - allows a deferral for taxpayers that use a Certified Service Provider (CSP) to file and remit sales tax to the state. Approval must be received from the Iowa Department of Revenue through the Small Business Relief Tax Deferral Program.
  • (7) Minnesota - grants a 60-day payment grace period for MinnesotaCare monthly and quarterly estimated tax payments due April 15, 2020. The payments are now due June 15, 2020. This period is automatic and applies to provider tax, hospital tax, surgical center tax, wholesale drug distributor tax, and legend drug use tax. Minnesota also grants a 60-day filing extension on request for 2019 MinnesotaCare annual returns that were due March 16, 2020. Organizations that request a filing extension by April 15, 2020, will have until May 15, 2020, to file their return.
  • (8) Virginia - clarifies income tax payment extension and penalty waiver dates. Any income tax payments due during the period of April 1, 2020, to June 1, 2020 will now be due on June 1, 2020. This includes individual and corporate income taxes paid to Virginia Tax. The extension applies to taxable year 2019 final payments, extension payments, and the first estimated payment for taxable year 2020. Late payment penalties will not be charged if payments are made by June 1, 2020.
  • (9) Virginia - clarifies that if a taxpayer pays at least 90% of their income tax liability by June 1, 2020, no penalties are imposed as long as the taxpayer files their return and pays the remaining amount of their tax liability by November 1, 2020.
  • (10) Virginia - allows businesses impacted by the COVID-19 situation to request an extension of the due date for filing and payment of their February 2020 sales tax return due March 20, 2020, for 30 days. If granted, businesses will be able to file and pay no later than April 20, 2020, with a waiver of any penalties.
  • (11) Wisconsin - allows taxpayers to request a one-month extension to file a sales and use tax and/or excise tax return for motor fuel, alcohol, and tobacco. To file for an extension, taxpayers must request one through My Tax Account, or by emailing DORRegistration@wisconsin.gov (sales and use taxes) or DORExciseTaxpayerAssistance@wisconsin.gov (excise taxes). There is no extension of time to pay sales and use taxes or excise taxes to the Wisconsin Department of Revenue. Interest will be imposed during the one-month extension period at a rate of one percent.

April 10, 2020:

  • (1) United States - allows taxpayers who need additional time to file their income tax return beyond July 15, 2020, to request for an extension to October 15, 2020. While estimated payment deadlines were previously extended from April 15 to June 15, taxpayers are now allowed to wait until July 15, 2020, to make the payment without penalty. Additionally, for 2016 tax returns, the normal April 15 deadline to claim a refund has been extended to July 15, 2020.
  • (2) United States - extensions generally now apply to all taxpayers that have a filing or payment deadline falling on or after April 1, 2020, and before July 15, 2020.
  • (3) United States - provides guidance for taxpayers claiming a net operating loss on waiving a carryback period, reducing a carryback period, or revoking an election to waive a carryback period for certain taxable years.
  • (4) Arkansas - extends filing and payment deadline for individual income taxes to July 15, 2020. This extension includes due dates for s corporations, trusts, estates, and partnerships. It does not apply to 2020 estimated individual income tax payments due April 15 or June 15.
  • (5) Arkansas - announces that stimulus checks or economic impact checks distributed by the federal government are not subject to personal income tax.
  • (6) California - businesses with less than $5 million in taxable annual sales can enter into a 12-month, interest-free, payment plan for up to $50,000 of sales and use tax liability. Payment plan requests can be made online at https://onlineservices.cdtfa.ca.gov/_/
  • (7) Colorado - extends 2020 filing deadlines for business personal property, taxable natural resource property, and taxable oil and gas property. The deadlines have been extended from April 15 to June 15, 2020.
  • (8) Colorado - income tax payment deadlines are extended until July 15, 2020, for all taxpayers. Income tax filing deadlines have been extended even further. Returns originally due April 15 have been granted a six-month extension and are now due on or before October 15, 2020.
  • (9) Colorado - extends filing deadlines for certain severance tax returns, declarations, and estimated payments for 30 days, to May 15, 2020. Oil and gas withholding payments are not impacted by this extension. April withholding payments for oil and gas will be due on or before April 15, 2020.
  • (10) Connecticut - clarifies that the deadline to remit first and second quarter estimated individual income tax payments for taxable year 2020 has been extended to July 15, 2020. The extensions do not apply to estimated payments of corporation business tax, unrelated business income tax, and pass-through entity tax due between March 15 and June 1, 2020.
  • (11) Connecticut - taxpayers with $150,000 or less in annual sales tax or room occupancy tax liability qualify for an automatic 30-day filing and payment extension. A taxpayer filing both sales tax and room occupancy tax returns must evaluate each tax separately to determine its eligibility. Taxpayers must use the calendar year look back period of January 1, 2019, through December 31, 2019 to determine eligibility. For monthly filers, returns and payments originally due March 31 and April 30 are extended to May 31, 2020. For quarterly filers, returns and payments originally due April 30 are extended to May 31, 2020.
  • (12) Delaware - clarifies that the July 15 extension includes estimated personal income tax payments originally due April 30, 2020. Second quarter payments remain due June 15, 2020.
  • (13) Hawaii - the July 20 extension only applies to income tax returns and payments for the 2019 taxable year originally due between April 20 and June 20, 2020.
  • (14) Indiana - income tax returns and payments originally due on May 15 are now due August 17, 2020.
  • (15) Iowa - allows for conditional penalty relief for taxpayers required to make estimated payments of individual, corporate, or franchise tax for a year beginning during the 2020 calendar year. The estimated payments must also have an installment due date on or after April 30, 2020, and before July 31, 2020.
  • (16) Louisiana - clarifies that the July 15 extension applies to income tax and franchise tax returns and payments originally due April 15. For fiscal year filers with a due date between March 1 and May 30, 2020, the automatic extension is sixty days from the original due date.
  • (17) Nebraska - waives the 10% penalty for value added for personal property returns filed after May 1, 2020, and on or before June 30, 2020. Also, waives the 25% penalty for value added for personal property returns filed after July 1, 2020.
  • (18) South Dakota - brank franchise tax returns must be filed and paid within 15 days after a taxpayer's federal income tax return is due. For taxpayers that qualify for a federal July 15 extension, the bank franchise tax return due date is automatically extended to July 30, 2020.
  • (19) Puerto Rico - further extends deadlines for sales and use tax for periods February through May. The new due dates for monthly returns and payments are as follows: (1) February period is due April 20, (2) March period is due May 20, (3) April period is due June 22, and (4) May period is due July 20, 2020. Also, penalties are waived for biweekly sales and use tax payments for the months of March, April, May, and June 2020, as long as full payments are made when related monthly returns are filed. Also adjusted due dates for monthly import tax return and payment as follows: (1) March period is due May 10, (2) April period is due June 10, and (3) May period is due July 10, 2020.

April 9, 2020:

  • (1) United States - provides guidance for small businesses on the implementation of the Paycheck Protection Program established by the Coronavirus Aid, Relief, and Economic Security Act (CARES Act).
  • (2) Alaska - suspends payment requirements for taxpayers under an existing Payment Plan due March 31, 2020 and July 15, 2020. Taxpayers who are currently unable to comply with the terms of a Payment Plan Agreement can suspend payments during this period. Also, the Alaska Tax Division will not default any Payment Plan Agreements during this period. However, interest will continue to accrue on any unpaid balances.
  • (3) Arizona - provides guidance for individual taxpayers on the implementation of the federal Paycheck Protection Program established by the Coronavirus Aid, Relief, and Economic Security Act (CARES Act).
  • (4) California - temporarily expands Woman Infant and Children (WIC) allowable products.
  • (5) California - reminds taxpayers that previously scheduled income tax or estimated payments are not automatically rescheduled to the recently extended deadline of July 15, 2020. To cancel any scheduled payments, taxpayers must call the California Franchise Tax Board at 916-845-0353. Taxpayers must cancel their payments at least two business days before their scheduled payment.
  • (6) California - announces that economic impact checks being distributed by the federal government are not subject to the state personal income tax.
  • (7) District of Columbia - released Form ASD-900 (Real Property Tax Penalty & Interest Waiver Form) for property owners impacted by the COVID-19 situation for tax year 2020 first half real property taxes.
  • (8) Massachusetts - clarifies that first and second installments of estimated income and fiduciary tax payments due April 15, 2020 and June 15, 2020 are now due July 15, 2020. Also taxpayers can cancel a scheduled income tax return payment made through tax preparation software or through MassTaxConnect without logging in, by calling the contact center at (617) 887-6367. Taxpayers that have scheduled a payment through their MassTaxConnect account can cancel that payment through their account up to two days prior to the scheduled payment date.
  • (9) Minnesota - extends the sales and use tax payment grace period to May 20, 2020. The grace period applies to monthly payments originally due March 20, 2020 and monthly or quarterly payments originally due April 20, 2020. Business should still file their returns by original due dates.
  • (10) Ohio - extends the filing and payment deadline for the municipal income tax on electric light companies and local exchange telephone companies from April 15, 2020, to July 15, 2020.
  • (11) Ohio - extends the filing and payment deadline for estimated payments of the municipal income tax on electric light companies and local exchange telephone companies from April 15, 2020, or June 15, 2020, to July 15, 2020.
  • (12) Ohio - extends the filing and payment deadline for the municipal net profit tax first quarter estimated payment from April 15, 2020 through June 15, 2020, to July 15, 2020.
  • (13) Nebraska - clarifies that only income tax returns and payments due April 15, 2020 are postponed to July 15, 2020. Deadlines that fall between April 15, 2020 and July 15, 2020 are not included in the extension. Also, previously scheduled payments will not be automatically rescheduled to July 15, 2020. Taxpayers who wish to change a scheduled payment date or cancel their payment must follow certain instructions depending on whether they filed their payment through an e-pay account, EFW (made with a return), or credit card.
  • (14) Tennessee - clarifies that the income tax extension applies to taxpayers required to renew their franchise and excise tax exemptions or make an estimated payment on April 15, 2020. Renewals and estimated payments originally due April 15, 2020 are now due July 15, 2020.

April 8, 2020:

  • (1) California - the Franchise Tax Board clarifies that returns with postponed filing dates include 2019 tax returns, 2019 tax return payments, 2020 1st and 2nd quarter estimated payments, 2020 LLC taxes and fees, and 2020 non-wage withholding payments.
  • (2) Idaho - reminds taxpayers that previously scheduled income tax payment dates cannot be changed from April 15, 2020 to June 15, 2020. To cancel a scheduled payment, taxpayers should call 208-332-6632. They must do so no later than two days before the scheduled payment date. Taxpayers may then schedule a new payment using "Quick Pay" at https://idahotap.gentax.com/tap/_/
  • (3) Illinois - provides additional options upon which taxpayers may base their 2020 estimated payments. For 2020, estimated tax payments can be based on (1) 100% of a taxpayer's estimated liability for year 2020, (2) 100% of a taxpayer's actual liability for year 2019, or (3) 100% of a taxpayer's actual liability for year 2018. If taxpayers plan to base their estimated payments on a previous year's actual liability and have already filed their 2019 return, the Illinois Department of Revenue encourages taxpayers to use their actual liability for 2019.
  • (4) Illinois - informs taxpayers that previously scheduled income tax payments will not be automatically rescheduled to July 15, 2020. If taxpayers want to cancel scheduled payments they must follow certain instructions depending on whether they filed their payment through MyTax Illinois, a credit card or bank, or a tax professional or using tax preparation software.
  • (5) Idaho - clarifies that the income tax extension includes estimated quarterly payments normally due April 15. They are now due June 15, 2020. Any taxpayer that pays, by June 15, 2020, 100% of the income tax reported on its 2018 return or 80% of the estimated tax due on its 2019 return, can get an automatic extension to file by October 15, 2020. Idaho still requires a copy of a taxpayer's federal tax return when filing an Idaho return.
  • (6) Kentucky - extends the filing deadline for business personal property tax to July 15, 2020.
  • (7) Massachusetts - authorizes cities and towns to extend deadlines for property tax payments and exemption applications to no later than June 1, 2020. It also authorizes cities and towns to waive interest and penalties for local tax payments with a due date on or after March 10, 2020, if paid by June 30, 2020.
  • (8) Montana - for estate and trust taxes, extends the due date for calendar year filers from April 15, 2020 to July 15, 2020. The extension includes first quarter estimated payments originally due April 15, 2020.
  • (9) New Jersey - extends time to file tax court appeals and administrative protests with the New Jersey Division of Taxation. The extension lasts until May 1, 2020, or 30 days after the state of emergency ends, whichever is later.
  • (10) Washington - monthly filers can request a payment extension prior to a due date (or within 4 days after the due date) by sending a secure email through their "My DOR account" or by calling Washington's Department of Revenue at 360-705-6705. If the deadline for requesting an extension is missed, a penalty waiver can be requested when filing the return by including an explanation of how the COVID-19 pandemic caused the delay.

April 7, 2020:

  • (1) Indiana - counties must waive penalties on property tax payments made after May 11, 2020, for a period of 60 days.
  • (2) Maryland - extends the payment due date for first quarter contribution/wage reports to June 1, 2020. The report remains due April 30, 2020. Interest will accrue from May 1, 2020, if a payment is received after June 1, 2020.
  • (3) Minnesota - clarifies that the July 15, 2020 deadline extension for individual income taxpayers does not include estimated tax payments for the 2020 tax year or individual use tax payments.
  • (4) Montana - allows individual income tax payments scheduled on or before April 15, 2020 to be delayed until July 15, 2020. Taxpayers must contact the Montana Department of Revenue to cancel their scheduled payments. New payments can be scheduled online through the Transaction Portal (TAP).
  • (5) Puerto Rico - creates an income tax exemption for certain payments made to employees and independent contractors. This temporary exemption is limited to $2,000 a month or $4,000 total during the state of emergency, per employee. It also allows employees to withdraw money from their retirement plans and IRA accounts without paying penalties.
  • (6) Tennessee - extends the payment and filing due date for the professional privilege tax from June 1, 2020, to July 1, 2020. Interest and late filing penalties will not be applied to returns filed or paid on or before the extended due date.
  • (7) Utah - taxpayers that have scheduled their 2019 individual income tax payment for April 15, 2020, can contact the Utah Tax Commission to request to have their payment cancelled. Once payment has been cancelled, taxpayers can schedule a new payment. Taxpayers can contact the Tax Commission by calling 801-297-2200 or 1-800-662-4335, or by emailing taxmaster@utah.gov.

April 6, 2020:

  • (1) Colorado - extends sales tax returns and payments due April 20, 2020 for 30 days. Returns and payments are now due May 20, 2020. This extension does not apply to self-collecting, home-rule jurisdictions. Note that a retailer that does not file its return and remit full payment on or before April 20, 2020 will not be able to keep their vendor/service fee (i.e., collection allowance).
  • (2) Indiana - waives use tax for donations of certain COVID-19 related supplies. The waiver applies to manufacturers, groups, or organizations that make donations of certain eligible items to fight the COVID-19 situation. Eligible items include medicine; medical supplies like personal protective equipment, ventilators, and dialysis machines; food donated to food banks or other charities helping feed those in need during the situation; clothing, bedding, or personal care products donated to homeless shelters or other charities helping those in jeopardy because of the situation; soaps, sanitizers, disinfectants, detergents, and other cleaning supplies to medical facilities or charities; and building supplies, beds, and other materials used to construct and furnish field hospitals or other temporary medical facilities. Companies and organizations must get approval from the Department of Revenue to use the COVID-19 waiver.
  • (3) Kentucky - extends income tax due dates for filers who submit an automatic return filing extension. The previously extended deadline from April 15, 2020, to July 15, 2020, has now been extended to October 15, 2020. For C corporations, the deadline is extended to November 15, 2020.
  • (4) Nevada - temporarily expands Woman Infant and Children (WIC) allowable products.

April 3, 2020:

  • (1) Alabama - creates an additional temporary suspension of International Fuel Tax Agreement (IFTA) and International Registration Plan requirements until May 1, 2020. The previous temporary suspension was granted until April 15, 2020.
  • (2) California - allows small businesses to defer payment of sales and use tax of up to $50,000, for up to 12 months.
  • (3) Connecticut - extends the filing payment deadline for gift tax returns to July 15, 2020. The extension does not apply to estate tax.
  • (4) Kansas - waives penalty and interest for taxpayers whose first-quarter 2020 estimated tax payments are made after April 15, but before July 15, 2020.
  • (5) Maine - extends the April 1, 2020, application deadline for the annual current land use taxation application to July 1, 2020. This includes the open space, farmland, tree growth, and working waterfront tax programs.
  • (6) Maryland - extends the deadline for all owners of income producing real property to submit Income and Expense Questionnaires to July 15, 2020.
  • (7) Maryland - extends the payment and filing of the franchise tax return until 30 days after the state's state of emergency is rescinded.
  • (8) Massachusetts - announced it will waive late-file and late-pay penalties for corporate excise (including financial institution and insurance premiums excise) returns and payments due on April 15, 2020, when those returns and payments are filed and made by July 15, 2020. The waiver of penalties applies to corporate excise returns and payments with an original due date of April 15, 2020. This also includes those returns and payments made by certain S corporations and non-profits that file on a fiscal-year basis and have tax returns and payments due April, 15, 2020.
  • (9) Michigan - extends deadlines for filing petitions for new appeals with the Michigan Tax Tribunal, answers to those petitions, and filing motions and responses to motions in cases not currently scheduled for a small claims telephonic hearing or an entire tribunal telephonic prehearing conference until the governor's "stay home, stay safe" order expires.
  • (10) Minnesota - clarifies that the due date extension applies to all estimated income and other income tax payments for tax year 2019 that were due April 15, 2020. It does not include estimated payments for the 2020 tax year.
  • (11) Mississippi - extends the homestead application deadline and personal property renditions to May 1, 2020. The real and personal property land rolls deadline is extended to August 3, 2020. Additionally, the affordable rental housing deadline is extended to April 15, 2020.
  • (12) Oregon - reminds taxpayers that initial quarterly payments for the Corporate Activity Tax (CAT) are due April 30, 2020. However, the Oregon Department of Revenue will not assess underpayment penalties to taxpayers making a good faith effort to estimate their first quarter payments given the COVID-19 situation.
  • (13) Pennsylvania - clarifies that the July 15 income tax extension also applies to s corporations, trusts, estates, and partnerships. It also includes estimated personal income tax payments and applies to local income taxes. Corporations with state income tax returns and payments originally due on May 15 are now due August 14, 2020. There is no extension for June 15 estimated payment due date for corporations.
  • (14) Texas - will grant a 60-day extension for the 2019 annual independently procured insurance tax report due May 15, 2020, upon request. If granted, this moves the due date to July 15, 2020. Taxpayers who have been granted a 60-day extension that need additional time to file and pay tax can apply for an additional 30-day extension on or before July 15.
  • (15) Texas - provides an extension for registering and titling purchased vehicles up to 90 days past the original motor vehicle sales tax payment due date.
  • (16) Texas - extends the franchise tax report deadline to July 15, 2020.
  • (17) Vermont - clarifies that personal income estimated tax due for the first quarter on April 15 may be filed and paid on July 15, 2020. The estimated tax due for the second quarter must be filed and paid on June 15 as usual.

April 2, 2020:

  • (1) Colorado - requests that taxpayers submit all direct debit payment cancellations no later than 5:00 p.m. on April 9, 2020.
  • (2) Maine - extends the April 1, 2020, application deadline for certain property tax exemptions. Taxpayers are now able to file on the commitment date of the municipality, or 30 days after the termination of the declared emergency, whichever comes first.
  • (3) Minnesota - reminds taxpayers that income tax deadlines for corporations, s corporations, and partnerships have not changed. Additionally, the deadline for paying fiduciary taxes has not changed. However, these taxpayers may qualify for an automatic filing extension under state law.
  • (4) Montana - announced that stimulus checks or economic impact checks being distributed by the federal government are not subject to the state personal income tax.
  • (5) Pennsylvania - announced that stimulus checks or economic impact checks being distributed by the federal government are not subject to the state personal income tax.
  • (6) Pennsylvania - reminds taxpayers that if they want to cancel any electronically scheduled income tax payments for the original April 15, 2020 payment deadline, they must do so at least two days before the scheduled payment date. Taxpayers who cancel their scheduled April 15, 2020, tax payments now have until July 15, 2020 to pay the tax.
  • (7) Wisconsin - announced a second package of comprehensive legislation proposals that would provide tax relief during the COVID-19 situation. The package will include (1) increasing the Earned Income Tax Credit for low-income families, (2) providing municipalities the flexibility to implement multiple installments of three or more payments for 2020 property taxes, and (3) the waiver of interest and penalties on delinquent property taxes included in the 2019 payable 2020 tax roll, on and after April 1, 2020.

April 1, 2020:

  • (1) United States - new Employee Retention Credit is available for certain businesses financially impacted by COVID-19. This is a refundable tax credit for 50% of up to $10,000 wages paid by an eligible employer. This credit is available to all employers regardless of size, including tax-exempt organizations. Note that this is a different payroll credit than the one available to small businesses, and the same wages cannot be counted for both credits.
  • (2) United States - provides penalty relief to certain employers' deposits of federal employment taxes. Relief is granted to employers that qualify for new payroll tax credits if their deposits are equal to or less than the amount of refundable tax credits. Wages that are not deposits must be used to pay qualified wages for these credits.
  • (3) Alaska - announced a pending administrative order by the governor that extends the due date for returns and payments due March, 31, 2020, to July 15, 2020. This excludes oil and gas production taxes. Additionally, a pending bill will extend the deadlines to file tax returns, file reports, and make payments for all taxes under Alaska statutes title 43, until July 15, 2020. This excludes deadlines for oil and gas property tax and the oil and gas production tax types. This extension applies to returns, reports, and payments due between April 10 and July 14, 2020. Penalty or interest will not be assessed if returns and payments are received for the affected periods on or before July 15, 2020.
  • (4) California - extends the filing deadline for small businesses filing first quarter returns to July 31, 2020. Businesses that qualify as a small business are those filing a return for less than one million dollars in tax.
  • (5) Colorado - allows counties to waive delinquent interest on late property tax payments until April 20, 2020.
  • (6) Indiana - automatically extends expiration dates for any state agency-issued license, certification, or permit that has expired or is set to expire during the public health emergency related to COVID-19. The extension expires May 22, 2020. This includes drivers licenses, state-issued identification cards, and vehicle registration renewals.
  • (7) Indiana - waives certain International Registration Plan (IRP) and International Fuel Tax Agreement (IFTA) requirements until May 22, 2020. Also, extends related intrastate baseplate registrations that expire on March 31 or April 30 until May 31, 2020. Renewals effective May 1 may also be delayed if submitted by June 1, 2020. Lastly, IFTA licensees that file quarterly may delay the first quarter's return normally due April 30 to May 31, 2020.
  • (8) Indiana - extends expiring Registered Retail Merchant Certificates (RRMCs) to June 30, 2020. Also, the Indiana Department of Revenue is enhancing their COVID-19 services by providing a variety of debt collection relief, audit and legal protest relief, and hardship and offer-in-comprise support. For example, it will consider penalty adjustments for late filing and payments on a case-by-case basis. In addition, existing payment plan due dates can be extended to July 15, 2020, upon request, and no payment plan will be terminated for missed payments. For protests, the current 60-day legal protest window has been extended to 120 days and the 30 day protest rehearing window has been extended to 90 days.
  • (9) Louisiana - extends deadline for a credit transfer or the execution of a binding agreement to transfer such credit by 30 days for income and franchise tax returns with original due dates between March 1 and May 30, 2020.
  • (10) Maryland - extends the 2020 deadline to submit annual reports and personal property tax returns to July 15, 2020.
  • (11) Michigan - state and city income tax returns or payments due April 30 are now due July 31, 2020. Only returns and payments originally due April 15 are due July 15, 2020.
  • (12) New Jersey - extends filing and payment due dates to July 15, 2020, for individual income tax and corporation business tax.
  • (13) New York - informs taxpayers that that if they have already scheduled a return, extension, or estimated tax payment due on April 15, 2020, their direct debit payment will not be automatically rescheduled to occur on July 15, 2020. These taxpayers must cancel and schedule a new direct debit payment. The Department plans to have new schedule payments options available soon.
  • (14) North Carolina - expands the penalty waiver for failing to obtain a license, to file a return, or to pay a tax that is due between March 15 and March 31. The previous extension was until April 15, 2020. This has been further extended until July 15, 2020. This applies to a variety of taxes including income and franchise taxes, withholding tax, sales and use tax, 911 service charge for prepaid telecommunication services, scrap tire disposal tax, and motor vehicle lease and subscription tax. It also includes various taxes administered by the Excise Tax Division such as motor fuel and alternative fuel taxes, alcohol tax, and tobacco tax.
  • (15) Texas - clarifies that the relief available to existing payment plans applies only to agreements for periods prior to the February 2020 tax report. Also, it does not apply to resolution agreements that specify a deadline to make a single lump sum payment of the entire liability.

March 31, 2020:

  • (1) California - extends deadlines to file claims with the Franchise Tax Board (FTB), protests of proposed tax assessments with the FTB, and appeals to the Office of Tax Appeals of Notices of Action denying claims for refund or affirming tax assessments. The deadline is extended to July 15, 2020.
  • (2) Connecticut - temporarily waives International Fuel Tax Agreement (IFTA) credentialing requirements. The waiver applies to qualified motor vehicles and includes a waiver of the display or identification markers (decals) and the possession of an IFTA license. The waiver includes any qualified motor vehicle being used in the restoration efforts relative to utilities, tree services, vehicles being used to transport relief supplies and equipment, and vehicles being used by relief agencies.
  • (3) Illinois - extends sales tax exemption (E) numbers that are currently pending renewal. E-number expiration dates will receive a 90 day extension for organizations and individuals impacted by the COVID-19 situation.
  • (4) Maine - extends filing and payment deadline for income tax and franchise tax to July 15, 2020. The extension includes any final and estimated income and franchise tax payments due on April 15, 2020. Any related failure-to-pay penalties and interest will be abated from April 16, 2020, through July 15, 2020.
  • (5) Massachusetts - extends filing and payment deadlines for individual income tax until July 15, 2020.
  • (6) Mississippi - temporarily suspends requirements associated with the International Registration Plan (IRP) and International Fuel Tax Agreement (IFTA) for any motor vehicle engaged in interstate emergency relief efforts. This includes vehicles traveling through the state as part of emergency relief. The expiration date of an apportioned registration issued under the IRP that expires March 31, 2020, is extended to April 30, 2020.
  • (7) New Hampshire - grants relief to all business tax (business profits tax and business enterprise tax) and interest & dividends tax taxpayers concerning the state's automatic 7-month filing extension and estimated tax payment safe harbor. The automatic 7-month extension allows taxpayers to defer filing their return for up to 7 months from the original return due date without incurring the failure to file penalty. However, if the taxpayer determines that they owe additional tax when they file their return under the extended due date, interest and penalties will still apply.
  • (8) New Jersey - temporarily waives thresholds that treat the presence of employees working from their homes in the state as sufficient nexus for out-of-state corporations. Waivers applies to thresholds for franchise tax and corporate business tax.
  • (9) New Mexico - temporarily waives fees and penalties assessed by the Motor Vehicle Division since March 11, 2020.
  • (10) New Mexico - potentially noncompliant taxpayers will be offered managed audits. This is a voluntary program that can result in a waiver of penalty and interest for 180 days. Taxpayers on current payment plans will also be offered deadline extensions of up to 60 days.
  • (11) New York - allows taxpayers to cancel tax payments if requests are made to cancel at least two business days before the scheduled settlement date. Taxpayers can use their Online Services account to cancel payments.
  • (12) North Dakota - taxpayers who have already filed an income tax return and scheduled an ACH payment to be made April 15, 2020, can cancel the payment by contacting the North Dakota Office of State Tax Commissioner. Amounts or dates cannot be changed.
  • (13) Tennessee - extends the due date for filing and paying the business tax to June 15, 2020.

March 30, 2020:

  • (1) United States - extends filing and payment deadline for federal gift tax or generation-skipping transfer tax from April 1 to July 15, 2020.
  • (2) Louisiana - extends automobile rental excise tax filing and payment deadlines until May 20, 2020. Also, clarifies the scope of the sales tax filing and payment extensions, which includes taxes on lodging and local taxes.
  • (3) Michigan - extends all April 2020 state and city income tax filing and payment deadlines to July 15, 2020.
  • (4) North Dakota - clarifies that the income tax due date extension only applies to returns and payments originally due April 1, 2020. This means that corporate income tax returns due on a fiscal year basis remain due June 15, 2020.
  • (5) New York - extends income tax filing and payment deadline to July 15, 2020. This does not include payroll taxes.
  • (6) Ohio - extends income tax filing and payment deadline from April 15 to July 15, 2020. The extension is available to those filing individual income tax, school district income tax, pass-through entity tax, and to taxpayers that have opted-in to the state's centralized filing system for municipal net profit tax. It also applies to first and second quarterly estimated income tax payments made by individuals, estates, trusts, and certain businesses. Both are now due July 15, 2020.
  • (7) Pennsylvania - extends all business tax licenses and certifications set to expire until further notice. This includes sales, use, and hotel occupancy tax licenses and sales tax exemption certificates. If a taxpayer needs documentation of the sales tax exemption extension, it can use the Pennsylvania Department of Revenue's Online Customer Service Center. In particular, the Department is issuing extension letters to parent institutions of religious organizations whose exemption certificates are due to expire March 31, 2020.
  • (8) Pennsylvania - creates law requiring Pennsylvania Department of Revenue to extend filing and payment deadlines for certain business entities, including estimated tax payments, to match individual income tax extensions. The law expires July 31, 2020.
  • (9) Rhode Island - extends income tax filing and payment deadlines to July 15, 2020, for individuals and certain entities. This includes bank excise tax and insurance gross premiums tax returns due April 15.
  • (10) Tennessee - taxpayers may request penalty waivers or a payment plan that provides for monthly payments over time. The Tennessee Department of Revenue will review these requests on a case-by-case basis.
  • (11) Texas - the Comptroller's office will consider postponements on deadlines to remit payments under existing payment plan agreements on a case-by-case basis.
  • (12) Wisconsin - small businesses can immediately request an extension to file sales and use tax returns due March 31 and April 30 at DORRegistration@wisconsin.gov. Taxpayers with returns due March 31 will have until April 30, 2020, to file and those with returns due April 30 will have until June 1, 2020. This does not extend to payments. However, the interest rate for late payments can be lowered from 18% to 12%. Taxpayers must contact DORTOBReturnAdjustment@wisconsin.gov after they receive their bill to request the lower rate. Installment payment plans are also available.

March 27, 2020:

  • (1) Colorado - temporarily suspends the requirements associated with the International Fuel Tax Agreement (IFTA) for any motor vehicle engaged in interstate disaster relief efforts related to COVID-19. This extension lasts until June 30, 2020.
  • (2) Connecticut - temporarily suspends tax on single-use check out bags until May 15, 2020.
  • (3) District of Columbia - clarifies that the extensions for income tax do not apply to 2020 estimated tax payments. The first quarter payments are due April 15, 2020, and the second quarter payments are due June 15, 2020.
  • (4) Florida - waives penalties and interest for taxpayers who collected certain taxes in February 2020, but were unable to meet the payment due date for returns. The due date is extended to until May 31, 2020. Taxes that qualify for the extension include (1) sales and use tax, (2) discretionary sales surtax, (3) tourist development tax, (4) new tire fees, (5) rental car surcharge, (6) prepaid wireless E-911 fee, (7) lead acid battery fees, and (8) dry-cleaning gross receipts. Additionally, for taxpayers affected by the COVID-19 situation and unable to file and remit the taxes listed above by April 20, 2020, an extension is available until April 30, 2020.
  • (5) Nebraska - extends vehicle registrations and parking permits that expire on or after March 1, 2020, until 30 days after the end of the COVID-19 state of emergency. Nebraska also extends the expiration date for driver licenses and Nebraska Department of Motor Vehicles identification cards expiring on or after March 1, 2020, until 30 days after the end of the COVID-19 state of emergency.
  • (6) Nebraska - waives penalties and interest for the late payment of sales tax associated with late titling or registration of motor vehicles, all-terrain vehicles (ATVs), utility-type vehicles (UTVs), and motorboats. The waiver applies to purchases or leases made on or after March 1, 2020, and ends 30 days after Executive Order No. 20-05 is rescinded.
  • (7) Nebraska - waives penalties for late payments of alcoholic beverage excise tax.
  • (8) Tennessee - extends the Hall income tax filing and payment deadline until July 15, 2020.
  • (9) Utah - extends income tax payment deadlines to July 15, 2020, and waives interest and penalties for returns and payments filed by July 15, 2020.
  • (10) Washington - extends due dates even further for a variety of taxes including business and occupation tax, real estate excise tax assessments, and forest tax. The first quarterly 2020 return is now due June 30, 2020. The annual 2019 return is now due June 15, 2020. Taxpayers can cancel a previously scheduled tax payment that has not yet been withdrawn by logging into their DOR accounts.
  • (11) West Virginia - permits second-half 2019 property tax due by April 1, 2020, to now be paid on or before May 1, 2020. Also, county sheriffs may not declare 2019 property taxes to be late until May 2, 2020.

March 26, 2020:

  • (1) United States - allows taxpayers to respond to the IRS to verify that they qualify for the Earned Income Tax Credit or to verify their income by July 15, 2020.
  • (2) United States - allows taxpayers until July 15, 2020, to provide requested additional information to support a pending Offer in Compromise (OIC). Additionally, taxpayers have the option of suspending all payments on accepted OICs until July, 15, 2020. Interest will continue to accrue on any unpaid balances. Also note that the IRS will not default an OIC for those taxpayers who are delinquent in filing their tax return for tax year 2018. Taxpayers should file any delinquent 2018 tax return and their 2019 return on or before July 15, 2020.
  • (3) California - county tax collectors can waive interest and penalties on second installment of property tax payments due April 10, 2020 if the bill is paid when county offices reopen.
  • (4) Connecticut - approved March 20, 2020, the Connecticut Department of Revenue Services extends individual income tax returns and payments to July 15, 2020.
  • (5) Florida - extends property tax payment deadlines to April 15, 2020. Additionally, Florida extends the due date for property tax returns filed by a railroad, railroad terminal, private car and freight line, and equipment company property to April 15, 2020.
  • (6) Georgia - extends income tax filing and payment deadlines to July 15, 2020. Also, vehicle registrations that expire between March 16 and May 14 are extended through May 15, 2020.
  • (7) Illinois - extends income tax filing and payment deadlines to July 15, 2020. This does not impact first and second installments of 2020 estimated payments that are due April 15 and June 15.
  • (8) Kansas - extends deadline for driver's licenses and vehicle registration renewals and regulations. The renewals must be completed 60 days after the end of the statewide state of disaster emergency related to COVD-19.
  • (9) Nebraska - extends income tax filing and payment deadlines to July 15, 2020.
  • (10) Oregon - extends income tax filing and payment deadlines to July 15, 2020. Estimated tax payments for the tax year 2020 are not extended.
  • (11) Texas - temporarily suspends the 60-day deadline for businesses to contest audit results. This applies to both redetermination and refund hearings.
  • (12) West Virginia - extends income tax filing and payment deadlines to July 15, 2020. Also, waives all interest and penalties on property tax filings until May 1, 2020.
  • (13) Wisconsin - extends income/franchise tax filing and payment deadlines to July 15, 2020. This includes the first estimated tax payments due April 1. Unpaid income and franchise tax that was originally due April 15, 2020, will not accrue interest or penalties until July, 16, 2020. Additionally, underpayment interest will not apply to calendar-year 2019 pass-through withholding tax returns or returns with a due date of April 15, 2020.
  • (14) Wisconsin - allows taxpayers to request a one-month extension to file and pay a sales and use tax return. Interest will be imposed during the one-month extension period at a rate of one percent.
  • (15) Wisconsin - allows taxpayers to request a one-month extension to file and pay excise tax returns. Interest will be imposed during the one-month extension period at a rate of one percent.

March 25, 2020:

  • (1) United States - launching April 1, 2020, the IRS unveils its new People First Initiative. Through the initiative the IRS will provide a variety of relief options from easing payment guidelines to postponing compliance actions. For example, taxpayers under an existing installment agreement do not have to make payments between April 1 and July 15, 2020. The initiative will run through July 15.
  • (2) United States - the IRS clarifies that section 965 installment payments are postponed to July 15, 2020 for taxpayers that qualify for the July 15 extension for their income tax return. Similarly, the due date for Form 8991 and BEAT payments has been postponed for qualifying taxpayers. Also, because the due date for filing income tax returns has been postponed to July 15, actions that are tied to your return due date are extended. These include the deadline for making 2019 contributions to IRAs, HSAs, or Archer MSAs. Note that information returns are still due April 15, 2020.
  • (3) Kansas - extends deadline for homestead and property tax relief refund claims due April 15 to October 15, 2020. Also extends filing and payment deadlines for individual income tax, fiduciary income tax, corporate income tax, and privilege tax to July 15, 2020.
  • (4) Louisiana - extends income tax and franchise tax filing and payment deadlines to July 15, 2020.
  • (5) Maine - the Maine Department of Environmental Protection will not enforce the statewide restrictions on the use of single-use bags until January 15, 2021.
  • (6) Mississippi - extends deadline to file and pay 2019 individual income tax and corporate income tax to May 15, 2020. The May 15, 2020 extension also applies to first quarter 2020 estimated tax payments and April withholding tax payments.
  • (7) New York - suspends enforcement of statewide plastic carryout bag ban until May 15, 2020. Note that this does not affect local laws.
  • (8) North Carolina - extends filing deadline for franchise tax returns to July 15, 2020. It will also not impose a penalty for failure to pay if tax is paid by this date.
  • (9) South Carolina - the July 15, 2020 extension for filing an income tax return is automatic, like the extension for payments. Taxpayers will not need to file an extension request.
  • (10) Texas - offers relief on a one-by-one basis 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.
  • (11) Tennessee - extends the due date for filing and paying franchise and excise tax from April 15 to July 15, 2020.
  • (12) Puerto Rico – waives penalties for the first installment of estimated tax for 2020 and temporarily stop withholding tax on payments for services rendered. It suspends sales and use tax on imports of items for resale from March 23, 2020 until June 30, 2020. Taxpayers can request refunds for excess income tax payments to be used on certain pending tax payments with the Puerto Rico Department of Treasury. Accumulated and unused credits for sales tax paid in importing items for resale may also be used for other taxes. Lastly, the Department is allowing installment payment agreements for 2019 income tax.
  • (13) Puerto Rico – waives filing and payment penalties for sales tax returns, import tax returns, information returns, income tax returns, and others if filed by new amended deadlines.

March 24, 2020:

  • (1) Alabama - extends individual and corporate income tax, financial institution excise tax, and business privilege tax filing and payment deadlines to July 15, 2020. This includes composite income tax returns and payments.
  • (2) Arizona - reminds taxpayers of the April 15, 2020, deadline to claim certain tax credits on their 2019 individual income tax returns. The credit applies to donations made to qualifying charitable organizations, certified school tuition organizations, and public schools.
  • (3) Arizona - extends due dates for filing certain income credit claims to July 15, 2020. This includes the credit for increased excise taxes and the property tax refund claim.
  • (4) Colorado - extends income tax return deadlines to July 15, 2020 and waives interest for the extension period. Additionally, Colorado extended the deadline for estimated payments for the 2020 tax year. Penalties for estimated payments are also 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.
  • (5) Connecticut - temporarily waives all licensing and registration requirements with regards to the importation and distribution of fuel.
  • (6) District of Columbia - extends income tax filing and payment deadlines to July 15, 2020.
  • (7) Delaware - extends the income tax filing and payment deadlines to July 15, 2020.
  • (8) Hawaii - extends the income tax filing and payment deadlines to July 20, 2020.
  • (9) Iowa - is accepting applications for small business relief grants as well as tax deferral. The application period extends from March 24, 2020, through March 31, 2020.
  • (10) Iowa - temporarily suspends the imposition of penalty and interest on certain property tax payments.
  • (11) Idaho - extends income tax filing and payment deadlines to June 15, 2020. Additionally, deadlines to apply for property tax relief programs are extended from April 15, 2020, to June 15, 2020. This applies to property tax reduction programs, property tax deferral programs, and 100% service-connected disabled veterans benefit programs.
  • (12) Minnesota - extends individual income tax filing and payment deadlines to July 15, 2020. This does not include estimated tax payments for individual income taxes due April 15, 2020.
  • (13) North Carolina - extends income tax filing deadlines to July 15, 2020. It also waives penalties for tax payments made by Jul 15, 2020. Filers who are unable to meet this extended deadline may apply for an additional extension with the IRS or the North Carolina Department of Revenue on or before July 15, 2020.
  • (14) Oklahoma - extends income tax filing and payment deadlines to July 15, 2020.
  • (15) Pennsylvania - extends all tobacco products dealer licenses that were set to expire February 29, 2020.
  • (16) Pennsylvania - offers relief for taxpayers who are unable to meet their inheritance tax filing and payment obligations. If a taxpayer is filing a return or making a payment and indicates that they were unable to file or make payment obligations because of Pennsylvania Department of Revenue (DOR) closures, they must place a date received as of March 12, 2020 on the return and the receipt. Additionally, the state DOR is making system modifications to not apply penalties for payments received late that would have otherwise been timely.
  • (17) South Carolina - extends income tax deadlines to July 15, 2020. Additionally, the state DOR is allowing requests for extensions of time to file the returns when made on or before July 15, 2020.
  • (18) Tennessee - extends deadline for March and April vehicle registration renewals to June 15, 2020.
  • (19) Washington - relief is available to businesses with payment plans with the Washington Department of Revenue. The Department will work with those impacted by COVID-19 to adjust payment plan amounts or extend payment dates 30 to 60 days.
  • (20) Washington - waives interest on taxes through April 17, 2020. Also waives penalties for property tax and suspends business license delinquency fees through April 17, 2020.

March 23, 2020:

  • (1) Kentucky - extends income tax filing deadlines from to July 15, 2020. Late filing penalties will be waived for 2019 income returns that are filed by July 15, 2020. Additionally, late payment penalties will be deferred from April 15, 2020, to July 15, 2020. However, interest still applies to deferred income payments.
  • (2) Missouri - extends income tax filing deadlines to July 15, 2020.
  • (3) New Mexico - waives late filing and late payment penalties for corporate and personal income tax returns and payments due between April, 15, 2020, and July 15, 2020.
  • (4) New Mexico - withholding tax returns and payments due between March 25, 2020 and July 25, 2020 may be submitted without penalty no later than July 25, 2020.
  • (5) New York - waives penalties and interest for quarterly and annual income filers who are unable to file or pay.
  • (6) Pennsylvania - waives penalties for businesses that are required to make Accelerated Sales Tax (AST) prepayments by March 20, 2020. Additionally, April AST prepayments are postponed. The Pennsylvania Department of Revenue only requires businesses to remit the sales tax they collected in March.
  • (7) Pennsylvania - extends the deadline for personal income tax returns to July 15, 2020.
  • (8) Pennsylvania - is accepting timely filed petitions for appealing tax assessments for refunds by the Board of Appeals. Petitions must be filed by the later of (1) 30 days after the reopening of the Board of Appeals offices, or (2) the original appeal deadline. Deadlines that fell on a date prior to the closing of the offices on March are still imposed.
  • (9) Pennsylvania - imposes a temporary waiver of certain requirements for the International Fuel Tax Agreement and Motor Carrier Road Tax.
  • (10) Utah - extends income tax filing deadline to July 15, 2020.
  • (11) Vermont - extends income tax filing deadline to July 15, 2020.
  • (12) Vermont - temporarily waives penalties and interest for businesses who are unable to file their returns for the collection of meals and rooms tax or sales and use tax. The deadline to pay the taxes are March 25, 2020, and April 25, 2020. During this time, businesses must continue to collect the tax and pay it when they are able to.

March 21, 2020:

  • (1) Wisconsin - extends income tax return and payment deadlines to July 15, 2020.

March 20, 2020:

  • (1) United States - federal income tax filing deadlines have been extended to July 15, 2020.
  • (2) United States - employers with fewer than 500 employees can begin taking advantage of two new refundable payroll tax credits for dollar-to-dollar reimbursement for the cost of providing coronavirus-related leave to their employees.
  • (3) Alabama – waives late payment penalties for lodging taxes due February, March, and April 2020. These penalties are waived through June 1, 2020.
  • (4) Arizona – postponed its deadline for filing and paying state income taxes from April 15, 2020, to July, 2020.
  • (5) Maryland - businesses who paid their sales and use taxes for March early may request a refund by emailing taxpayerrelief@marylandtaxes.gov or by calling 410-260-4020.
  • (6) Minnesota - grants a 30-day extension for lawful gambling tax payments due March 20 upon request. Businesses and nonprofit organizations that request an extension by March 27 will have until April 20, 2020 to make their monthly payment.
  • (7) Minnesota - grants a 60-day filing extension on request for MinnesotaCare returns that were due March 16, 2020. This applies to provider tax, hospital tax, surgical center tax, wholesale drug distributor tax, and legend drug use tax. Filers will have until May 15, 2020 to file returns. Taxpayers can request relief from penalty and interest for late payments due March 16.
  • (8) Montana - extends filling and payment due date for individual income tax to July 15, 2020.
  • (9) New Hampshire - the New Hampshire Public Utilities Commission suspends paper filing requirement during the duration of the COVID-19 emergency. Forms can be filed by email to PUC-UtilityRegistration@nh.gov
  • (10) New Mexico - extends personal income and corporate income tax filing and payment deadlines to July 15, 2020.
  • (11) New York - waives late payments or late interest payments by businesses for payments of the quarterly sales tax return due March 20, 2020. The waiver has been put in place indefinitely.
  • (12) North Dakota – income tax return and payment deadline extended through July 15, 2020.
  • (13) Tennessee - suspends the liquor-by-the-drink tax imposed on take-out or delivery sales from restaurants.

March 19, 2020:

  • (1) Alabama – waives late payment penalties for sales tax for taxpayers currently registered with the Alabama Department of Revenue as engaging in NAICS sector 72 business activities, including restaurants. Relief applies to payments for February, March, and April 2020. These penalties are waived through June 1, 2020.
  • (2) Indiana – income tax returns and payments originally due by April 15 or April 20 are now due July 15, 2020.
  • (3) Iowa – extends filing and payment deadline for income taxes due on or after March 19, 2020 to July 31, 2020. This includes obligations of financial institutions and credit unions. The extension does not apply to estimated tax payments.
  • (4) Iowa – extends the income tax withholding deposit due date for periods ending March 15. This deposit was originally due March 25, but is now due April 10, 2020.
  • (5) Louisiana – extends the filing and payment deadline for February 2020 sales, beer excise, and wine excise tax returns and payments to May 20, 2020. All electronic filing requirements are also suspended for sales tax.
  • (6) Massachusetts – provides relief for vendors with sales tax liabilities less than $150,000 in the 12-month period ending February 29, 2020. For these vendors, returns and payments originally due between March 20 and May 31, 2020 are due June 20, 2020. This does not apply to marijuana retailers, marketplace facilitators, and vendors selling motor vehicles.
  • (7) Massachusetts – provides relief for operators with room occupancy excise tax liabilities less than $150,000 in the 12-month period ending February 29, 2020. For these operators, returns and payments originally due between March 20 and May 31, 2020 are due June 20, 2020. This does not apply to intermediaries.
  • (8) Massachusetts – waives late file or payment penalties for returns and payments due during March 20 through May 31, 2020. Applies only to meals tax and room occupancy excise tax for vendors that do not otherwise qualify for relief. Interest will still accrue. The waiver expires June 20, 2020.
  • (9) Montana – licensed distillers may manufacture sanitizer for the public and no federal or state taxes will apply to the production of sanitizer made with denatured alcohol.
  • (10) North Carolina – waives penalties for income tax due April 15 if paid by July 15, 2020. Interest will still apply.
  • (11) Oklahoma – income tax payments originally due April 15 are now due July 15, 2020. Following the IRS, corporate taxpayers may defer up to $10 million and individuals and other non-corporate filers can defer up to $1 million using the extension.
  • (12) Pennsylvania – deadline for older adults and residents with disabilities to apply for rebates on rent and property taxes paid in 2019 has been extended from June 30 to December 31, 2020.
  • (13) Virginia – individual and corporate income taxes payment due date extended to June 1, 2020. Interest will still accrue. Businesses impacted by COVID-19 can request to defer payment of sales due March 20, 2020 for 30 days.
  • (14) Virginia – the Virginia Department of Taxation will consider extensions requests for February 2020 sales tax returns and payments due March 20, 2020. If granted, the deadline for filing and payment will be April 20, 2020. Interest will still accrue.

March 18, 2020:

  • (1) United States – IRS extended income tax payments due April 15 to July 15, 2020. For each consolidated group or for each C corporation that does not join in filing a consolidated return, this deadline is extended for up to $10 million of their tax due. For all other affected taxpayers, the relief is for up to $1 million of tax due.
  • (2) Alabama – waives late payment penalties for small retail businesses for sales tax due February, March, and April 2020.
  • (3) California – the Franchise Tax Board has pushed income tax filing and payment deadline to July 15, 2020. Interest and late penalties have also been waived.
  • (4) Illinois – returns and payments due between March 16, 2020, and April 15, 2020 will receive a 30-day extension for estate tax.
  • (5) Maryland – conforms with IRS extensions for individual and corporate income taxpayers. No interest or penalty for late payments until July 15, 2020. Taxpayers must file for a federal extension by April 15 to qualify.
  • (6) Michigan – extends deadline for taxpayers to save foreclosed property by paying their unpaid property taxes. The deadline is extended from March 31 until either May 29, 2020, or 30 days after the end of the state of emergency, whichever is later.
  • (7) Minnesota – businesses with a monthly sales and use tax payment due March 20, 2020, now have until April 20, 2020.
  • (8) Washington – during the state of emergency (starting February 29, 2020) Washington’s Department of Revenue will provide filing and payment extensions upon request. They will provide 60 additional days for monthly filers and 30 days for quarterly and annual filers. This applies to a wide range of taxes including business and occupation (B&O) taxes and real estate excise tax assessments.
  • (9) Puerto Rico – temporarily exempts individuals from paying sales tax on prepared food, carbonated drinks, confectionery products, and sweets. It does not include alcoholic beverages or purchases by businesses. This temporary exemption begins 12:01 am on Friday, March 20, 2020 and will end at 11:59 pm on Sunday, April 19, 2020.
  • (10) Puerto Rico – temporarily exempts from sales tax “articles of first necessity.” These include hand sanitizers, tissues, masks, and anti-cold medicine. This exemption begins 12:01 am on Monday, March 23, 2020 and until 11:59 pm on Thursday, April 30, 2020.

March 17, 2020:

  • (1) District of Columbia – hotels and motels may pay their first half tax year 2020 real property tax installment through June 30, 2020. In addition, the Chief Financial Officer may waive penalties and interest for late payments of sales and use tax for periods ending on February 29 or March 31. The waiver extends until July 20, 2020.
  • (2) North Carolina – waives penalties for failing to obtain a license, to file a return, or to pay a tax that is due between March 15 and March 31, 2020, until April 15, 2020.
  • (3) Michigan – waives penalty and interest for late payments or filing of returns due March 20, 2020 until April 20, 2020. Waiver only applies to sales, use, and withholding payments and returns due March 20.
  • (4) South Carolina – extends filing and payment deadlines for taxpayers impacted by COVID-19 until June 1, 2020. The extension applies to all taxes administered by the South Carolina Department of Revenue due between April 1, 2020 and June 1, 2020.

March 16, 2020:

  • (1) Alabama - extends March deadline for annual registration and renewals of vehicles through April 15, 2020. Penalties will not be charged until April 16, 2020. This includes penalties associated with motor vehicle property tax payments.
  • (2) Alabama - imposes a temporary suspension of International Fuel Tax Agreement and International Registration Plan requirements until April 15, 2020.
  • (3) Utah – Utah pledges to extend individual income tax return due date to mirror the federal due date if extended by the IRS.
  • (4) Puerto Rico – extends electronic filing of information returns until April 15, 2020. It also extended filing and payments of sales and use tax due March 15 through March 31, 2020 an additional month. Debtors who have a payment plan with the Puerto Rico Department of Treasury do not have to comply with the terms of that payment plan for periods between March 16, 2020 and April 30, 2020.

March 15, 2020:

  • (1) Connecticut – extends filing and payment deadlines for business income taxes to June 15, 2020. The only exception to this is the filing deadline for Connecticut’s pass-through entity tax return, which was extended to April 15, 2020. Payments for pass-through entities may still be made until June 15.
  • (2) Puerto Rico – extends income tax filing and payment deadlines from April 15, 2020 to May 15, 2020. Estimated tax payments due March 16, 2020, have also been extended to April 15, 2020.

March 13, 2020:

  • (1) Oregon – pledges to mirror Internal Revenue Service (IRS) extensions for personal income tax and waives underpayment penalties for taxpayers who make a good faith effort to estimate first quarter payments for Corporate Activity Tax (CAT) due April 30, 2020.

March 11, 2020:

  • (1) Maryland - extends certain business-related tax filing deadlines to June 1, 2020, for returns with due dates during the months of March, April, and May 2020. The extension applies to businesses filing returns for sales and use tax, withholding tax, admissions tax, alcohol excise taxes, tobacco excise taxes, and motor fuel excise taxes.

March 6, 2020:

  • (1) California - employers directly affected by COVID-19 may request up to a 60-day extension to file their state payroll reports and deposit payroll taxes.

March 4, 2020:

  • (1) California - waives interest and penalty for 60 days from March 4, 2020, for taxpayers complying with state or local public health official orders or recommendations related to COVID-19. This is for all taxes and fees administered by California’s Department of Tax and Fee Administration, including sales tax.

March 1, 2020:

  • (1) Illinois - relief is available to taxpayers operating eating and drinking establishments that incurred a total sales tax liability of less than $75,000 in the calendar year 2019. These taxpayers will not be charged penalties and interest on late payments for sales tax that are due for February, March, and April 2020. Full payments must be made for liabilities beginning with May 2020, which is due June 22, 2020.