The deferral applies to individual income, corporate income, financial institution excise tax, and the business privilege tax.

The deferral applies to all taxpayers, including individuals, trusts and estates, corporations and other non-corporate tax filers.

Nothing needs to be done to elect this deferral.

The deferral applies to all taxpayers, including individuals, trusts and estates, corporations and other non-corporate tax filers.

Nothing needs to be done to elect this deferral.

Due date for filing and payment of Alabama composite payments due originally on March 15th has been extended until July 15th.

Excise Tax- due date for the credit for increased excise taxes is July 15th.

Property Tax- due date for the property tax refund claim is extended to July 15th.

The extension applies to the following 2019 returns: individual income, S corporations, fiduciary and estates, partnership income, and composite returns.

The extension is automatic. The period from April 15th to July 15th will be disregarded for purposes of calculating penalties and interest.

The extension applies to the following 2019 returns: individual income, S corporations, fiduciary and estates, partnership income, and composite returns.

The extension is automatic. The period from April 15th to July 15th will be disregarded for purposes of calculating penalties and interest.

• 2019 tax returns
• 2019 tax return payments
• 2020 1st and 2nd qtr estimate payments
• 2020 LLC taxes and fees
• 2020 Non-wage withholding payments

FTB is extending the relief to all California taxpayers. Taxpayers do not need to claim any special treatment to qualify for this relief.

• 2019 tax returns
• 2019 tax return payments
• 2020 1st and 2nd qtr estimate payments
• 2020 LLC taxes and fees
• 2020 Non-wage withholding payments

FTB is extending the relief to all California taxpayers. Taxpayers do not need to claim any special treatment to qualify for this relief

• 2019 tax returns
• 2019 tax return payments
• 2020 1st and 2nd qtr estimate payments
• 2020 LLC taxes and fees
• 2020 Non-wage withholding payments

FTB is extending the relief to all California taxpayers. Taxpayers do not need to claim any special treatment to qualify for this relief

CDTFA now has the power to offer a 90-day extension for tax returns and payments for all businesses filing a return for less than $1 million in taxes. Small businesses have until the end of July to file their first-quarter return.

CDTFA is allowing small businesses to defer payment of sales and use taxes of up to $50,000, for up to 12 months. This is in addition to the issuance of March 30, 2020, of the governor’s Executive Order that provides relief for small businesses on taxes and fees administered by CDTFA.

CA Payroll Taxes- Employers directly affected may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest.

San Francisco- Mayor said that small businesses will be able to defer some business taxes.

Time Sensitive Activities- FTB announced the following extensions to (1) filing claims for refund, (2) issuing notices of proposed assessment, (3) protesting notices of proposed assessment, (4) filing appeals, and (5) filing petitions for rehearing. These acts will be timely if performed on or before July 15th.

Small Business- CDTFA to offer a 90-day extension for tax returns and tax payments for all businesses filing a return for less than $1 million in taxes. This means small businesses will have until the end of July to file their first-quarter returns. Additionally, the order extends the statute of limitations to file a claim for refund.

Payment Plan Available for Small Businesses- Effective April 2, 2020, small business taxpayers can take a 12-month, interest-free payment plan for up to $50,000 of sales and use tax liability. Small businesses are those with less than $5 million in taxable annual sales.

Property Tax- California counties will cancel penalties and other charges for homeowners, small businesses, and other property owners who are unable to pay their property taxes due to COVID-19. This will be done on a case-by-case basis.

All income tax returns that were required to be filed by April 15th are granted an automatic six-month extension, and are due on or before October 15th.

Retailers that do not file and remit full payment by April 20th will not be permitted to retain the vendor fee.

The filing and payment extensions do not apply to self-collecting home-rule cities.

Delaware is now also extending the deadline to July 15th for corporate income tax tentative returns due April 15th, and the final personal income tax returns, estimated personal income tax payments, and fiduciary income tax returns each due April 30th.

Delaware is now also extending the deadline to July 15th for corporate income tax tentative returns due April 15th, and the final personal income tax returns, estimated personal income tax payments, and fiduciary income tax returns each due April 30th.

The extension does not apply to Q2 estimated payments due on June 15th.

Property Tax- The deadline for property owners has been extended until April 30th.

Corporate- Florida Corporate Income/Franchise Tax Return is ordinarily due by May 1.

Corporate- Florida Corporate Income/Franchise Tax Return is ordinarily due by May 1.

Corporate- Corporate Income/Franchise Q1 Estimates are ordinarily due by May 31.

Property tax- Date for citizens and businesses to pay property taxes is extended from March 31st to April 15th.

No extension is provided for the filing, payment, or deposit of any other type of state tax (including employee withholding and sales tax) or for the filing of any state information returns.

No extension is provided for the filing, payment, or deposit of any other type of state tax (including employee withholding and sales tax) or for the filing of any state information returns.

Interest, penalties, and additions to tax will begin to accrue on July 21st.

This relief does not extend to withholding tax, franchise tax, public service company tax, general excise tax, transient accommodations tax, estate tax, or any other tax not specifically identified.

Interest, penalties, and additions to tax will begin to accrue on July 21st.

This relief does not extend to withholding tax, franchise tax, public service company tax, general excise tax, transient accommodations tax, estate tax, or any other tax not specifically identified.

Personal- Department has not released any information changing April 15th Q1 estimated payment deadline.

Corporate- Department has not released any information changing April 15th Q1 estimated payment deadline.

Penalty and interest won’t apply if taxpayers file their return and pay the income tax they owe by June 15th.

Penalty and interest won’t apply if taxpayers file their return and pay the income tax they owe by June 15th.

Penalty and interest won’t apply if taxpayers file their return and pay the income tax they owe by June 15th.

Extension relief applies to all corporations, individuals, and trusts.

Illinois will not impose penalties or interest if outstanding tax liability is paid by the July 15th deadline.

Extension relief applies to all corporations, individuals, and trusts.

Illinois will not impose penalties or interest if outstanding tax liability is paid by the July 15th deadline.

Personal- Department has not released any information changing April 15th Q1 estimated payment deadline.

Corporate- Department has not released any information changing April 15th Q1 estimated payment deadline.

Taxpayers can now base their 2020 estimated tax payments on 100% of their estimated liability for 2020; 100% of their actual liability for the 2019 tax year; or 100% of their actual liability for the 2018 tax year.

Chicago- City of Chicago extended due dates for the February, March, and April tax payments for the following City taxes until June 1st. Applies to amusement tax, bottled water tax, checkout bag tax, ground transportation tax, hotel accomodations tax, parking tax, and restaurant tax. No interest will acrue on these taxes from March 17th through June 1st.

Corporate tax returns and payments, along with estimated payments due by April 15 or April 20 are now due on or before July 15. Those originally due on May 15 are now due on August 17.

All other tax return filings and payment due dates remain unchanged.

Corporate tax returns and payments, along with estimated payments due by April 15 or April 20 are now due on or before July 15. Those originally due on May 15 are now due on August 17.

All other tax return filings and payment due dates remain unchanged.

Corporate tax returns and payments, along with estimated payments due by April 15 or April 20 are now due on or before July 15. Those originally due on May 15 are now due on August 17.

All other tax return filings and payment due dates remain unchanged.

Companies and organizations must get approval from the Indiana Department of Revenue to use the COVID-19 waiver.

Administrative Relief- DOR is now offering expedited refund processing, debt collection relief, audit & legal protest relief, hardship & OIC support, and customer service options. See Helping Hoosiers 03-31-2020 Announcement.

Property- Check IN website to see various counties which are providing an automatic extension.

Order includes Individual Income Tax Returns, Composite Returns, Fiduciary Returns, Corporate Income Tax Returns, Franchise Tax Returns, Partnership Returns, S Corporation Returns, and Credit Union Moneys and Credits Tax.

All due dates for associated supporting forms and schedules for each type of tax listed above are also extended.

No late-filing or underpayment penalties shall be due for qualifying taxpayers who comply with extended filing deadlines.

Order includes Individual Income Tax Returns, Composite Returns, Fiduciary Returns, Corporate Income Tax Returns, Franchise Tax Returns, Partnership Returns, S Corporation Returns, and Credit Union Moneys and Credits Tax.

All due dates for associated supporting forms and schedules for each type of tax listed above are also extended.

No late-filing or underpayment penalties shall be due for qualifying taxpayers who comply with extended filing deadlines.

25% of the tax with respect to the first installment due on or after April 30th and before July 31st.

50% of the tax with respect to the second installment due on or after April 30th and before July 31st.

For individuals with 2018 federal AGI over $150,000:

27.5% for first installment and 55% for second installment.

For corporations or financial institutions, tax payments are equal to or greater than the percentages of the taxpayer’s total shown due on the taxpayer’s 2018 Iowa income or franchise tax return for 2018. Specifically:

25% of the tax with respect to the first installment due on or after April 30th and before July 31st.

50% of the tax with respect to the second installment due on or after April 30th and before July 31st.

Applies to corporations, individuals, and entities filing fiducairy income tax returns.

Applies to corporations, individuals, and entities filing fiducairy income tax returns.

It will waive penalty and interest for estimated tax payments due April 15th before July 15th.

Waiver applies to estimated corporate income tax; estimated financial institution privilege tax; and estimated individual income tax.

Extension applies to individual, corporate, limited liability, fiduciary and pass-through filers.

Late filing penalties will be waived for 2019 Kentucky income returns that are filed by July 15th.

Extension applies to individual, corporate, limited liability, fiduciary and pass-through filers.

Late payment penalties will be waived for income tax payments deferred from April 15th to July 15th.

Interest still applies to the deferred income tax payments because Kentucky law prohibits the waiver of interest.

Late payment penalties will be waived for income tax payments deferred from April 15th to July 15th.

Interest still applies to the deferred income tax payments because Kentucky law prohibits the waiver of interest.

Collections- DOR suspended all enforced collection action.

Louisville- Metro Revenue will extend the 2019 LMRC Occupational License Tax Return or Extension Request filing due date from April 15th to July 15th. This change will be extended to all taxpayers for fiscal years ending December 31, 2019–February 29, 2020. Additionally LMRC has shifted the April 15th quarterly deposit deadline to May 15th for entities required to file a quarterly estimated payment. All other LMRC deadlines will remain in place.

No extension request is required, and no penalties and interest will be assessed provided that the return and payment are submitted to the Department by July 15th.

No extension request is required, and no penalties and interest will be assessed provided that the return and payment are submitted to the Department by July 15th.

No extension request is required, and no penalties and interest will be assessed provided that the return and payment are submitted to the Department by July 15th.

Department will grant an automatic extension on any outstanding audit or litigation matter, including but not limited to, proposed assessments, protests, requests for information, discovery requests, and continuances. Except for system-generated assessments on self-assessed returns, the Department will take no action in issuing formal assessments on audited accounts until at least April 13.

Collection Activity- The Department is temporarily suspending collection activity by distraint and sale on delinquent taxpayer accounts. However delinquency interest and penalties will continue in accordance with statute on unpaid balances.

Additional Relief- Department has issued the following measures: (1) waiver of underpayment of estimated tax penalties for certain taxpayers; (2) allowance for late-filed elections for the pass-through entity; (3) extension of time to acquire a tax credit or execute a binding agreement to transfer a tax credit.

Property- Renditions have been suspended until at least April 13th.

Any failure-to-pay penalties and interest will be abated for the period of April 16th through July 15th.

Applies to individual income, fiduciary, corporate income, or franchise tax.

Any failure-to-pay penalties and interest will be abated for the period of April 16th through July 15th.

Applies to individual income, fiduciary, corporate income, or franchise tax.

Interest and penalties will be assessed on any unpaid tax from July 15th until the date paid.

The guidance applies to the following: corporate income tax returns and payments; personal income tax returns and payments; pass-through entity income tax returns; Q1 estimated income tax returns and payments; and fiduciary income tax returns and payments; federal extension requests for individual and corporate income taxes; and refund claims for 2019 taxes.

Taxpayers who take advantage of the federal extension to file their return, which is separate from the relief granted today to pay their taxes, will continue to be automatically granted an extension on their Maryland tax filings.

No additional extension forms are required.

The guidance applies to the following: corporate income tax returns and payments; personal income tax returns and payments; pass-through entity income tax returns; Q1 estimated income tax returns and payments; and fiduciary income tax returns and payments; federal extension requests for individual and corporate income taxes; and refund claims for 2019 taxes.

Additionally, due date for estimated payments for the seconf quarter of 2020, originally due on June 15th is extended to July 15th.

Business affected by the economic impact of COVID-19 now have until July 15th to file the following returns that are/were due in the months of February, March, April, and May 2020: sales and use, withholding, admissions & amusement, alcohol, tobacco, and motor fuel excise taxes, tire recycling fee, and bay restoration fees.

The extension does not apply to corporate excise tax returns and payments due on April 15th. State will waive late filing and payment penalties if taxpayers file their return and pay tax by July 15th. State cannot waive interest for payments due on April 15th.

The extension does not apply to corporate excise tax returns and payments due on April 15th. State will waive late filing and payment penalties if taxpayers file their return and pay tax by July 15th. State cannot waive interest for payments due on April 15th.

This does not include marijuana retailers.

Property tax- due date is extended to June 1st.

This extension includes annual city income tax returns.

Penalties and interest will not accrue so long as the returns are paid by the date set forth.

Extensions are granted automatically. Taxpayers do not need to file any additional forms.

This extension includes annual city income tax returns.

Penalties and interest will not accrue so long as the returns are paid by the date set forth.

Extensions are granted automatically. Taxpayers do not need to file any additional forms.

This extension includes city income tax returns.

Extensions are automatically granted. Taxpayers do not need to file any additional forms.

UPDATE- Business taxpayers scheduled to make sales, use and withholding tax payments for March or April or Q1 2020 may postpone payment until May 20, 2020.

Property- forecosure deadline is extended to May 29th.

This relief does not include 2019 estimated taxes and corporation franchise, s corporation, partnership, or fiduciary taxes. These taxpayers can receive automatic extension to the later of 7 months after the due date or the federal due date of the return.

This relief does not include 2019 estimated taxes and corporation franchise, s corporation, partnership, or fiduciary taxes. These taxpayers can receive automatic extension to the later of 7 months after the due date or the federal due date of the return.

Identified businesses whose deadline was April 20th will also have until May 20th.

Penalty and interest accrual has been suspended and will continue until the end of the national emergency.

Penalty and interest accrual has been suspended and will continue until the end of the national emergency.

Penalty and interest accrual has been suspended and will continue until the end of the national emergency.

Commissioner has the authority to extend all sales and use and local tax levies by only one month without requiring the imposition of interest. As of this time, sales and use tax return filing deadlines have not been extended.

Penalty and Interest Waiver- MS has suspended the accrual of interest and penalty on all new assessments and all prior liabilities. The penalty and interest accrual suspension is effect March 15th and remains in effect until the end of the national emergency.

Nexus- MS will not use changes in employees’ temporary work locations due to the pandemic to impose income tax nexus or alter apportionment of income for any business while temporary telework requirements are in place.

Property- Department does not have the authority to extend any of these deadlines. The due date for personal property renditions has been extended to May 1, 2020.

Income tax payment deadlines for individuals and corporations: Income tax deadlines for individuals and corporate income with a due date of April 15th are extended until July 15th. This payment relief applies to all individual income tax returns, income tax returns filed by C Corps, and income tax returns filed by trusts or estates.

Income tax payment deadlines for individuals and corporations: Income tax deadlines for individuals and corporate income with a due date of April 15th are extended until July 15th. This payment relief applies to all individual income tax returns, income tax returns filed by C Corps, and income tax returns filed by trusts or estates.

Kansas City- City Council voted unanimously to extend the April 15th tax deadline to July 15th.

DOR will be lenient in waiving penalties and interest associated with late tax payments and the DOR will work with taxpayers on an individual basis

DOR will be lenient in waiving penalties and interest associated with late tax payments and the DOR will work with taxpayers on an individual basis

The relief will be given automatically to those with state income tax payments that were originally due April 15th.

This applies to estimated tax payments that were originally due April 15th

The relief will be given automatically to those with state income tax payments that were originally due April 15th.

This applies to estimated tax payments that were originally due April 15th

The relief will be given automatically to those with state income tax payments that were originally due April 15th.

This applies to estimated tax payments that were originally due April 15th

Governor is waiving penalties and interest on late liquor excise tax payments.

Corporate- Department has not released any information changing filing deadline. Due date is 45 days following the end of the fiscal year.

Corporate- Department has not released any information changing payment deadline. Due date is 45 days following the end of the fiscal year.

Corporate- Department has not released any information changing April 30th Q1 estimated payment deadline.

Property Tax- local property tax appeals and judgments are extended to the later of May 15th.

Income tax returns due between April 15th and July 15th will now be due July 15th.

Although TRD will impose no penalty, interest is imposed from the original statutory date tax is due because TRD has no authority to waive interest.

Income tax returns due between April 15th and July 15th will now be due July 15th.

Although TRD will impose no penalty, interest is imposed from the original statutory date tax is due because TRD has no authority to waive interest.

Income tax returns due between April 15th and July 15th will now be due July 15th.

Although TRD will impose no penalty, interest is imposed from the original statutory date tax is due because TRD has no authority to waive interest.

The extension applies to returns for individuals, fiduciaries, and corporations.

There will be no penalties and interest if filed and paid by July 15th.

The extension applies to returns for individuals, fiduciaries, and corporations.

There will be no penalties and interest if filed and paid by July 15th.

NYC extensions must be filed and if so, late filing, late payment and underestimation penalties will be imposed. If you do not file an extension, penalties will be imposed; but a taxpayer can request the penalties be waived. It would be best to go ahead and file the extension and avoid the imposition of penalties in the first.

The state does not have authority to extend income tax payments, but it will not impose a penalty for failure to pay if outstanding tax liability is paid by July 15th.

State tax law prevents the waiver of interest on the underpayment of estimated tax. Taxpayers will still be subject to the interest penalty.

Governor Roy Cooper has said that he is going to work with state legislature to pass additional aid for NC taxpayers. CBS17.com says that NC DOR will extend filing deadline

Department cannot offer relief from interest charged to filings after April 15th. Unless state law is changed, tax payments received after April 15th will be charged accruing interest over period from April 15th until the date of the payment.

Department cannot offer relief from interest charged to filings after April 15th. Unless state law is changed, tax payments received after April 15th will be charged accruing interest over period from April 15th until the date of the payment.

Ohio will be waiving penalty on tax payments made during extension, and there will also be no interest charges on payments made during the extension.

This relief is available to those filing individual income tax, school district income tax, pass-through entity tax, and to those taxpayers that have opted in to have the commissioner administer the municipal net profit tax through the state’s centralized filing system.

Ohio will be waiving penalty on tax payments made during extension, and there will also be no interest charges on payments made during the extension.

This relief is available to those filing individual income tax, school district income tax, pass-through entity tax, and to those taxpayers that have opted in to have the commissioner administer the municipal net profit tax through the state’s centralized filing system.

The first and second quarters have been extended to July 15th.

IRC Conformity- updated its IRC conformity to incorporate changes to the IRC taking effect after March 30, 2018.

All payments due on April 15th may be automatically deferred until July 15th.

All payments due on April 15th may be automatically deferred until July 15th.

Taxpayers not able to estimate 2020 tax by preparing a 2019 return by April 15th will be allowed to use Oregon’s safe harbor rule.

Taxpayers may avail an interest waiver rule that may be applicable for the 2020 tax year. Waivers are considered on a case-by-case basis.

Taxpayers may avail an annualization exception to underpayment

Corporate- Extending corporate income tax returns due in May to August 14th.

Corporate- Extending corporate income tax returns due in May to August 14th.

Corporate- Due date for corporations with PA returns and payments due on May 15th is now August 14th. There is no extension for the June 15 estimated payment due date for corporations.

AST Level 1 – Taxpayers that remit $25,000 or more but less than $100,000 can remit:
50 percent of the actual tax liability for the same month of the previous year, or at least 50 percent of the actual tax liability for the current period (new calculation method)

AST Level 2 – Taxpayers that remit $100,000 or more must remit:
50 percent of the actual tax liability for the same month of the previous year (no changes or
other option) note: Separate payments must be remitted for the current month’s prepayment and the prior
month’s tax liability.

Governor announced that businesses will not have to make sales tax prepayments over the next three months.

PA is also extending the due date for non-resident withholding and partnership corporate net income tax withholding payments to July 15.

Property tax- 2020 real estate tax is extended to April 30th.

No late charges will apply to those who file and pay by the new deadline of July 15th.

No late charges will apply to those who file and pay by the new deadline of July 15th.

No late charges will apply to those who file and pay by the new deadline of July 15th.

Table of extended due dates in the documents was revised to include language about: fiscal year filers; new deadline for composite income tax estimated, and info about pass-through withholding.

Corporate- Department has not released any information changing April 15th filing deadline.

Corporate- Department has not released any information changing April 15th payment deadline.

Corporate- Department has not released any information changing April 15th Q1 estimated payment deadline.

Interest and filing penalties will not be applied to returns filed and payments made on or before this extended due date.

Interest and filing penalties will not be applied to returns filed and payments made on or before this extended due date.

Interest and filing penalties will not be applied to returns filed and payments made on or before this extended due date.

Business Tax- Department has extended the due date for filing and paying the Business Tax from April 15th to June 15th.

Professional privilege tax- TN has extended the due date for filing and paying the professional privilege tax from June 1st to July 1st. Agents/broker-dealers/investment advisors; attorneys; lobbyists; and physicians and osteopathic physicians.

Property- extends the deadline for filing for property tax relief from May 5th to July 1st.

The due date extension applies to all franchise taxpayers. It is automatic. Taxpayers do not need to file any additional forms.

The due date extension applies to all franchise taxpayers. It is automatic. Taxpayers do not need to file any additional forms.

Corporate- Department has not released any information changing May 15th Q1 estimated payment deadline.

TX is temporarily suspending the 60-day deadline for businesses to contest audit results. They will waive interest accrued during this period and will notify businesses to reestablish a request deadline at a later date.

Extensions Beyond July 15- Non-EFT taxpayers who cannot file by July 15 may file an extension request on or before July 15. They must pay 90% of the tax due for the current year, or 100% of the tax reported as due for the prior year with an extension request. They will have until January 15th to file their report and pay the remainder of tax due.

Mandatory EFT payers may also file an extension request on or before July 15th. They must pay 90% of the tax due for the current year, or 100% of the tax reported as due for the prior year with the extension request. They will then have until August 15th to file their report and pay the remainder of the tax due.

They will not incur late filing and payment penalties and interest if they pay by that date.

They will not incur late filing and payment penalties and interest if they pay by that date.

He questioned the commission’s statutory authority to grant extensions of the deadline and indicated that the governor may have to call a Special State Legislature Session to grant authority.

Personal income tax, Homestead Declaration and Property Tax Credit Claims, Corporate income tax, Fiduciary income tax.

Personal income tax, Homestead Declaration and Property Tax Credit Claims, Corporate income tax, Fiduciary income tax.

Filing deadlines will remain the same, including the May 1, 2020 individual income tax filing deadline. However, VA does have an automatic filing extension.

See automatic extension to file

Any income tax payments due from April 1st to June 1st can be submitted by June 1st without penalty.

Interest will accrue from the filing date, but penalties will be waived.

Taxes eligible include individual, corporate, and fiduciary income taxes.

Estimated payments are included  in this announcement.

Interest will accrue from the filing date, but penalties will be waived.

DOR has announced additional relief measures for the filing of sales tax and B & O tax returns. Quarterly filers may file the return for Q1 by June 30th. Annual filers may file by June 15th.

No filing of extension request is needed. The department will automatically provide this relief.

Property- interst and penalties will be waived on property tax filings until May 1st.

This applies to individuals, trusts, estates, partnerships, associations, companies, or corporations.

This relief is for WI income and franchise tax and pass-through withholding tax returns due from April 1st to July 15th.

This applies to individuals, trusts, estates, partnerships, associations, companies, or corporations.

This relief is for WI income and franchise tax and pass-through withholding tax returns due from April 1st to July 15th.

This applies to individuals, trusts, estates, partnerships, associations, companies, or corporations.

This relief is for WI income and franchise tax and pass-through withholding tax returns due from April 1st to July 15th.