(Note: Updated April 1, 2020)
On March 20, 2020, Treasury Secretary Mnuchin extended the tax filing and payment deadline to July 15, 2020. You can find more information and guidance here.
Some tax-related agencies and departments are closing:
- The US Tax Court is closed to the public (notice downloads as a PDF). You may still file petitions and use online services.
- Social Security offices are closed to the public. You may still conduct some business by phone or online.
- All AARP Foundation Tax-Aide services and most IRS Volunteer Income Tax Assistance (VITA) program sites have closed.
Some states are extending filing and payment deadlines. Here’s what we know so far:
Alabama: Governor Kay Ivey and the Alabama Department of Revenue announced that the state income tax filing due date is extended from April 15, 2020, to July 15, 2020. Taxpayers can also defer state income tax payments due on April 15, 2020, to July 15, 2020, without penalties and interest, regardless of the amount owed. This deferment applies to all taxpayers, including individuals, trusts and estates, corporations, and other non-corporate tax filers.
For small businesses, restaurants, and other foodservice businesses unable to pay their state sales taxes due to the impact of the coronavirus (COVID-19), late payment penalties will be waived for taxes reported on returns filed for the February, March, and April 2020 reporting periods. Similar relief is being provided for state lodgings taxes due for these same periods.
Arizona: The Arizona Department of Revenue (ADOR) has announced it has moved the deadline for filing and paying state income taxes from April 15 to July 15, 2020 following direction today by Governor Doug Ducey. This includes individual, corporate and fiduciary tax returns. Taxpayers anticipating they will need more time beyond the new July 15 deadline to file state income taxes should consider filing for an extension.
Arkansas: Governor Hutchinson announced the state deadline to file and pay individual income taxes has been extended to July 15, matching the federal extension.
California: FTB is postponing until July 15 the filing and payment deadlines for all individuals and business entities for 2019 tax returns, 2019 tax return payments, 2020 1st and 2nd quarter estimate payments, 2020 LLC taxes and fees, and 2020 Non-wage withholding payments.
Colorado: The income tax payment deadline has been extended for all Colorado taxpayers by 90 days until July 15, 2020. All income tax returns that were required to be filed by April 15, 2020, are granted a six-month extension and are due on or before October 15, 2020. Click here for more information.
Connecticut: At the direction of Governor Ned Lamont, the Connecticut Department of Revenue Services (DRS) is extending the filing and payment deadline for personal income tax returns 90 days, to July 15, 2020. The extension also applies to Connecticut estimated income tax payments for the first and second quarters of 2020.
Delaware: The Delaware Division of Revenue (DOR) announced the deadline for taxpayers to file their 2019 Delaware personal income tax returns has been extended to July 15, 2020. The filing deadline for corporate income taxes is tied to the federal income tax due date which was recently extended to July 15, 2020. Under a Technical Information Memorandum 2020-01, DOR has also extended income tax filing deadlines for corporate final, corporate tentative, estimated personal income taxes, and fiduciary income taxes due in April to July 15, 2020. All other returns remain due without extension. Individuals who are unable to meet the July 15 filing deadline may file an extension request online on or before July 15 at, by email to DOR_PublicService@delaware.gov, or through their tax preparer.
Hawaii: The Department of Taxation has issued Tax Announcement 2020-01 to grant special tax relief for State income taxpayers similar to the IRS. The due date for filing 2019 State income tax returns due from April 20, 2020 to June 20, 2020 is postponed to July 20, 2020. The due date for making 2019 State income tax payments due from April 20, 2020 to June 20, 2020 is postponed to July 20, 2020. The Tax Announcement applies to individuals, trusts and estates, corporations, and other non-corporate tax filers as well as those who pay self-employment tax. The relief provided in the Announcement applies solely to returns and payments for Tax Year 2019 due from April 20, 2020 to June 20, 2020, and does not include estimated income tax payments for the 2020 taxable year. Please see the Tax Announcement for more information.
Indiana: On March 19, 2020, Gov. Holcomb announced DOR is extending certain filing and payment deadlines to align with the IRS. Individual tax returns and payments, along with estimated payments originally due by April 15, 2020, are now due on or before July 15, 2020. Corporate tax returns and payments, along with estimated payments originally due by April 15 or April 20 are now due on or beforeJuly 15, 2020: those originally due on May 15, 2020, are now due on August 17, 2020. All other tax return filings and payment due dates remain unchanged. These due dates can be found on DOR’s tax filing deadlines webpage.
Iowa: The Iowa Department of Revenue has extended the filing and payment deadline for several state tax types as a result of an order signed by Director of Revenue Kraig Paulsen. The order extends filing and payment deadlines for income, franchise, and moneys and credits taxes with a due date on or after March 19, 2020, and before July 31, 2020, to a new deadline of July 31, 2020.
Kansas: Gov. Kelly signed Executive Order #20-13, extending tax filing deadlines to July 15, 2020, and waiving any interest and penalties for returns and payments made on or before July 15, 2020. In the event the State of Disaster Emergency originally proclaimed on March 12, 2020, is lifted or expires prior to July 15, 2020, the Department of Revenue shall continue to exercise appropriate discretion to make effective the waivers of penalties and interest for payments made up to July 15, 2020.
Louisiana: Businesses have additional time to file returns due this month for sales and excise taxes collected by the Louisiana Department of Revenue (LDR). The extended deadline is May 20, 2020, for applicable returns and payments that were due Friday, March 20. The extension applies to sales, beer excise and wine excise tax returns and payments for the February 2020 tax period. This is an automatic extension and no extension request is necessary. LDR will waive penalties and interest for applicable returns and payments received by the extended May 20 deadline. For more information, including a full list of all taxes eligible for this relief, read Revenue Information Bulletin 20-008.
Maryland: The deadline to file a 2019 income tax return for Maryland individual, corporate, pass through entity, and fiduciary taxpayers is now July 15, 2020. Fiscal year filers with tax years ending January 1, 2020 through March 31, 2020 are also eligible for the July 15, 2020 extension for filing returns and payment. The due date for March quarterly estimated payments of 2020 taxes is also extended to July 15, 2020. The extension to July 15, 2020 for filing of returns and payment of 2019 taxes is automatic; no filing or request is required to take advantage of the extended deadline.
Michigan: The Department of Treasury is waiving penalty and interest for the late payment of tax or the late filing of the return due on March 20, 2020. The waiver will be effective for a period of 30 days; therefore, any return or payment currently due on March 20, 2020 may be submitted to the Department without penalty or interest through April 20, 2020. The waiver is limited to sales, use, and withholding payments and returns due March 20, 2020. Questions may be directed to the Department at (517) 636–6925.
Minnesota: The state is providing additional time until July 15, 2020, for taxpayers to file and pay 2019 Minnesota Individual Income Tax without any penalty and interest. Also, the state is granting a 30-day Sales and Use Tax grace period for businesses required to suspend or reduce services under Executive Order 20-04. The Minnesota due date has not changed for Corporation Franchise, S Corporation, Partnership, or Fiduciary taxes. However, under state law, C corporations receive an automatic extension to file their Minnesota return to the later of November 15, 2020, or the date of any federal extension to file, and S corporations, partnerships, and fiduciaries receive an automatic extension to file their state return to the date of any federal extension to file.
Mississippi:The deadline to file and pay the 2019 individual income tax and corporate income tax is extended until May 15, 2020. The first quarter 2020 estimated tax payment is also extended until May 15, 2020. Penalty and interest will not accrue on the extension period through May 15, 2020. Withholding tax payments for the month of April are extended until May 15, 2020. The extension does not apply to Sales Tax, Use Tax or any other tax types.
Missouri: The tax filing deadline is extended to July 15, 2020.
Montana: Governor Steve Bullock extended the payment and filing deadlines for 2019 individual income taxpayers to July 15 in accordance with the new federal filing deadline. The deadline for those making estimated tax payments for the first quarter of 2020 has also been extended to July 15. The due date for the second quarter remains July 15 at this time.
Nebraska: Governor Pete Ricketts announced that Nebraskans will have until July 15, 2020 to pay state income taxes. For Nebraskans impacted by COVID-19, this change will give them additional flexibility. Nebraskans who are not impacted by the virus should consider filing by the traditional April 15th date.
New Mexico: The New Mexico Taxation and Revenue Department (TRD) has announced that New Mexico taxpayers qualify for extended return and payment deadlines due to the COVID-19 statewide public health emergency declaration (Executive Order 2020-004) by Governor Michelle Lujan Grisham. Personal & corporate income tax returns and payments due between April 15, 2020 and July 15, 2020 may be submitted without penalty no later than July 15, 2020. 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. TRD will not impose penalty if a taxpayer complies with the extensions but interest is imposed from the original statutory date tax is due because TRD has no authority to waive interest pursuant to Section 7-1-13 NMSA 1978.
New York: The Tax Department has extended the due date for New York State personal income tax and corporation tax returns originally due on April 15, 2020, to July 15, 2020. Sales tax payments and returns were due March 20, 2020; however, penalty and interest may be waived for quarterly and annual filers who were unable to file or pay on time due to COVID-19.
North Carolina: The N.C. Department of Revenue (NCDOR) announced that they will extend the April 15 tax filing deadline to July 15 for individual, corporate, and franchise taxes to mirror the announced deadline change from the Internal Revenue Service. In addition to the filing extension, the NCDOR will not charge penalties for those filing and paying their taxes after April 15, as long as they file and pay their tax before the updated July 15 deadline. However, the department cannot offer relief from interest charged to filings after April 15. Unless state law is changed, tax payments received after April 15 will be charged accruing interest over the period from April 15 until the date of payment. These changes do not apply to trust taxes, such as sales and use or withholding taxes.
North Dakota: The State of North Dakota is currently aligned with the IRS extension date. Individuals or businesses who are unable to file an income tax return or pay the tax by the April 15th deadline, can file and make payment through July 15, 2020, without penalty and interest. You have the ability to request additional time if you believe you will be unable to file a return or pay the tax in a timely manner because of a COVID-19 related situation, please contact the Office of State Tax Commissioner.
Oklahoma: Oklahomans now have until July 15, 2020 to file and pay their 2019 Oklahoma income tax return. In response to Treasury Secretary Steven T. Mnuchin’s announcement on Friday that the Trump administration has decided to push the federal income tax filing date from April 15 to July 15, the Oklahoma Tax Commission (OTC) is likewise extending the 2019 Oklahoma income tax return due date from April 15 to July 15, 2020.
Oregon: The department is tied to the Internal Revenue Service filing and payment due dates for personal income taxes. If the IRS declares the April 15 due date to be extended due to the COVID-19 pandemic, Oregon will automatically connect to those dates for personal income tax filers.
Pennsylvania: The Department of Revenue announced the deadline for taxpayers to file their 2019 Pennsylvania personal income tax returns is extended to July 15, 2020. This means taxpayers will have an additional 90 days to file from the original deadline of April 15. The Department of Revenue will also waive penalties and interest on 2019 personal income tax payments through the new deadline of July 15, 2020. This extension applies to both final 2019 tax returns and payments, and estimated payments for the first and second quarters of 2020.
Also, there will be additional time in certain cases for taxpayers who wish to appeal a tax assessment issued by the Department of Revenue or file a petition for a tax refund with the Board of Appeals. Visit the Board of Appeals’ Online Petition Center for further information on tax appeals.
South Carolina: In response to the challenges of COVID-19 and in accordance with Executive Order 2020-12, the South Carolina Department of Revenue (SCDOR) is moving the due date for Income Tax returns and payments originally due April 15, 2020 to July 15, 2020 and is temporarily allowing retailers who meet certain requirements to sell sealed containers of beer and wine for curbside/drive-thru pickup for off-premises consumption. Read the full news release here.
Tennessee: The Tennessee Department of Revenue has extended the due date for filing and paying franchise and excise tax from April 15, 2020 to July 15, 2020. For more information, read important notice #20-05.
Utah: The IRS has automatically extended the deadline for 2019 individual and corporate returns and payments to July 15, 2020, without penalties and interest, regardless of the amount owed. The Utah State Tax Commission, after consultation with the Governor, the President of the Senate and the Speaker of the House, intends to follow the federal government’s tax filing and payment actions in response to the COVID-19 outbreak. We are waiting to review the official instructions from the IRS to make certain that we align properly with the federal requirements.
Vermont:The Vermont income tax filing due dates for the following taxes have also been extended from April 15, 2020 to July 15, 2020 for Vermont personal income tax, Vermont Homestead Declaration and Property Tax Credit Claims, Corporate income tax, and Fiduciary income tax. Taxpayers may file and pay these taxes before July 15, 2020, without penalty or interest.
Virginia: Businesses impacted by coronavirus can 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. When granted, businesses will be able to file and pay no later than April 20, 2020 with a waiver of any penalties. Any income tax payments due during the time 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. All income tax filing deadlines remain the same, including the May 1, 2020 individual income tax filing due date. Late payment penalties will not be charged if payments are made by June 1, 2020. However, interest will still accrue, so if you can pay by the original filing due date, you should.
Washington: Revenue will work with businesses that cannot file or pay their taxes on time due to the COVID-19 outbreak. Businesses can request an extension or penalty waiver by sending a secure email in their My DOR account or by calling Revenue’s customer service staff at 360-705-6705, Monday through Friday 8 a.m. to 5 p.m.
Wisconsin: Both federal and Wisconsin income tax payment and return due dates are automatically extended to July 15, 2020. Wisconsin law will automatically extend time and waive interest and penalties for taxpayers due to a presidentially declared disaster
Some states are also closing their tax offices to the public. So far, closures and recommended alternatives include:
Alabama: The Department is asking taxpayers to limit in-person visits to the taxpayer service centers. Take advantage of the website for information and answers to your questions; use My Alabama Taxes (MAT) to file and pay taxes; or call 334-242-1170 to receive additional assistance.
Colorado:Offices are closed to the public through April 18. Help is available online.
Connecticut: The Connecticut Department of Revenue Services (DRS) is suspending walk-in services to the public at its four branch offices (Hartford, Bridgeport, Waterbury and Norwich), effective at the end of business Tuesday, March 17, 2020. All business with the DRS can be conducted electronically, by telephone, or by written correspondence.
Delaware: Delaware has temporarily closed all Public Service offices and discontinued face-to-face service throughout the state until further notice. All taxpayers are asked to utilize online services at Revenue.Delaware.gov to ensure that they remain compliant with all tax filing and payment obligations. If you are unable to find a solution through Revenue’s online services, please call our public service group at 302-577-8200, and we will provide you guidance.
Florida: All Department of Revenue offices in Florida are temporarily closed to the public at this time. Taxpayers adversely affected by COVID-19 are encouraged to send questions to COVID19TAXHELP@floridarevenue.com. Property taxpayers should contact their county property appraisers and tax collectors for information.
Georgia: Department of Revenue is temporarily suspending in-person services effective Monday, March 23, 2020. Taxpayers can conduct all business with the Department via online services, telephone, or designated secure lockbox locations.
Hawaii: DOTAX offices are CLOSED to the public. Please use secure web messaging on Hawaii Tax Online or call us at (808) 587-4242 if you have questions or need assistance.
Illinois: Illinois Department of Revenue taxpayer phone system agents are currently unavailable. Taxpayers can still check the status of a refund, identify a PIN, or receive estimated payment information through our taxpayer assistance 800 number. During this time, a limited number of staff will also be monitoring and responding to emails.
Indiana: Effective March 18, 2020, all Indiana Department of Revenue customer walk-in centers will temporarily close for in-person assistance. Customers are encouraged to call or email DOR directly in addition to using available online services. Click here for more information.
Kansas: All Kansas Department of Revenue offices are closed March 23rd – April 6th.
Kentucky: The Kentucky Department of Revenue (DOR) will not receive walk-in customers for tax filing assistance, collections cases, or other tax-related issues. Previously scheduled appointments will be cancelled and rescheduled if possible. DOR representatives are available by phone or email. Taxpayer Service Center (TSC) locations and contact information may be found on the DOR Service Center page. Please visit the Contact Us page for other DOR contact options.
Maryland: Comptroller Peter Franchot today announced that Taxpayer Services call center agents will no longer be staffing the 1-800-MD-TAXES phone lines following the close of business at 4:30 p.m. on Monday, March 23, 2020. Taxpayers must email their tax questions to email@example.com. Response times may be affected as limited staff will be focused on processing tax returns and issuing refunds.
Maine:Maine Revenue Services (“MRS”) facilities at 51 Commerce Drive in Augusta will only be available to the public for purposes of accepting tax payments. MRS’ facilities at 135 Presumpscot Street in Portland continue to be closed to the public. Taxpayers seeking telephone assistance may still call MRS during normal telephone assistance hours from 9:00 a.m. to 4:00 p.m. All MRS telephone and email contact information is available at: www.maine.gov/revenue/contact.html. This includes the Taxpayer Service Center at (207) 624-9784 and the Property Tax Division at (207) 624- 5600. At this moment, MRS does not expect the COVID-19 situation to significantly impact tax return processing.
Nevada:All Taxation offices will be closed to the public. All taxpayers are advised to file and pay their taxes through the online portal, mail or via drop box at the Taxation offices.
New Jersey: Beginning on March 18th and continuing at least through March 31st, all walk-in services at Division of Taxation regional and Trenton offices will be closed to the public as a precaution to safeguard public health. We anticipate reopening on April 1st. Call centers and email servicing remain operational for any inquiries. Please visit the “Contact Us” tab on the homepage for additional information.
New Mexico: All New Mexico Taxation and Revenue district offices are now open on an appointment only basis. Appointments at district offices can be made through the phone or email. As always, the Department’s online services remain available at tax.newmexico.gov.
North Carolina: NCDOR Service Centers remain closed to the public. Taxpayers are encouraged to utilize online and phone services to the greatest extent possible. Call 1-877-252-3052 for assistance.
Ohio: Effective immediately, the Ohio Department of Taxation has closed its walk-in center due to Coronavirus concerns.
Pennsylvania: The Department of Revenue’s offices and customer service call center are currently closed. That means anyone visiting a Revenue district office or trying to call the department over the phone will not be able to reach a representative at this time. Find Revenue phone numbers and answers to common tax questions: www.revenue.pa.gov
South Dakota:Due to the Governor’s executive order, Revenue offices will be closed until March 23rd. Staff is available via chat or at 800-829-9188 to answer your questions.
Tennessee: The Tennessee Department of Revenue is not currently receiving walk-in customers at our Jackson, Cookeville, and Shelbyville offices. Walk-in service remains available at our Memphis, Nashville, Knoxville, Chattanooga and Johnson City locations. Phone assistance is available at our Taxpayer Assistance Hotline 615-253-0600 or Tax Practitioner Hotline 615-253-0700, online at Revenue Help, or by email firstname.lastname@example.org.
Texas:Texas Enforcement Offices have reduced staffing and modified the configuration of waiting areas. Because this may result in longer in-person wait times, we strongly encourage you to use our online services below. Use Webfile to file and pay certain taxes electronically.
Utah: Due to a significant earthquake, the Utah State Tax Commission’s main office in Salt Lake City is closed until further notice. The Ogden, Provo and Hurricane offices remain open. Phone and email services statewide are closed until further notice. Our online services such as Taxpayer Access Point (TAP) remain functional.
Please understand that this situation is changing rapidly, and I’m posting information as quickly as I can confirm it. I’ve included links to Revenue websites, where possible. Please check with Revenue (and local government) websites and your tax professional for more information or if you have questions.
Check back regularly: I’ll continue to update you as information becomes available. If you have an update or tip, here’s how to reach me (including secure methods).