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Free COVID-19 Tax Report

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TTR's Laws and Research Colleges are closely monitoring the sales and use tax impact of COVID-19.
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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:

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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) Pennsylvania - announces that stimulus checks or economic impact checks distributed by the federal government are not subject to personal income tax. The payments are considered non-taxable rebates in Pennsylvania.
  • (6) 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.
  • (7) 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.
  • (8) 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, 3030. Additionally, the affordable rental housing deadline is extended to April 15, 2020.
  • (12) New Jersey - extends the income tax and corporation business tax filing deadline to July 15, 2020.
  • (13) Oregon - reminds taxpayers that initial quarterly payments for the Corporate Activity Tax (CAT) are due April 30, 3030. 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.
  • (14) 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.
  • (15) 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.
  • (16) Texas - provides an extension for registering and titling purchased vehicles up to 90 days past the original motor vehicle sales tax payment due date.
  • (17) Texas - extends the franchise tax report deadline to July 15, 2020.
  • (18) 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 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 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 due date for individual income tax payments 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.