Regional State & Local Tax Updates:

INDIANA:

2019 Individual and Corporate Income Tax Returns and payments, along with first quarter 2020 estimated payments originally due by April 15, 2020 are now due on or before July 15, 2020.  No interest and penalties will apply to payments made by July 15, 2020.

ALL OTHER TAX RETURNS & PAYMENT DUE DATES REMAIN UNCHANGED.

A link to Indiana Department of Revenue website providing updates related to COVID-19 is linked here:  https://www.in.gov/dor/7078.htm

KENTUCKY:

Income Tax Returns and payments, along with first quarter 2020 estimated payments originally due by April 15, 2020 are now due on or before July 15, 2020.  No interest and penalties will apply to payments made by July 15, 2020.

For now, it is unclear whether the extension would apply to the LLET, but we expect additional guidance shortly.

ALL OTHER TAX RETURNS & PAYMENT DUE DATES REMAIN UNCHANGED.

A link to Kentucky Department of Revenue website providing updates related to COVID-19 is linked here: https://revenue.ky.gov/Pages/2019NovelCoronavirus.aspx

LOUISVILLE/JEFFERSON COUNTY METRO REVENUE and LEXINGTON/FAYETTE COUNTY REVENUE:

Occupational License Tax Returns and payments, along with first quarter 2020 estimated payments originally due by April 15, 2020 are now due on or before July 15, 2020.  No interest and penalties will apply to payments made by July 15, 2020.

OHIO:

A bill has been passed by the Ohio legislature to conform to IRS guidance, but Ohio’s governor needs to sign it, then the Tax Commission needs to act.  Nonetheless, we expect that income Tax Returns and payments, along with first quarter 2020 estimated payments originally due by April 15, 2020 will be due on or before July 15, 2020.  Also, we expect that no interest and penalties would apply to payments made by July 15, 2020.

A link to Ohio Department of Taxation website providing updates related to COVID-19 is linked here: https://www.tax.ohio.gov/

OHIO LOCALITIES:

The deadline for filing Ohio municipal income tax returns is tied to that of the State of Ohio.  At such time the State of Ohio extends its income tax filing due date, the municipal filing due date will also be extended automatically.

ALL OTHER TAX RETURNS & PAYMENT DUE DATES REMAIN UNCHANGED.