State Reactions to Changes in Federal Tax Return Due Dates

State Reactions to Changes in Federal Tax Return Due Dates

Last Friday, the IRS issued Notice 2020-18, officially postponing the due date for filing federal income tax returns and making federal income tax return and Q1 payments until July 15, 2020. See our discussion of the federal changes to due dates here, https://rbgcpa.com/news/federal-tax-filing-deadline-extended. 

Since then, RBG has closely monitored the states' reaction. While many states have adopted the July 15th federal deadlines for both filing and payments, some states have retained the April 15th deadline or provided a shorter extension period. Below is a brief summary of a few key states for our clients.   

Tennessee extended the filing and payment deadline until July 15, 2020. This extension is automatic and applies to both franchise and excise tax returns as well as Hall income tax returns. The extension includes quarterly estimated payments originally due on April 15th. 

Alabama postponed the filing and payment deadline until July 15, 2020. The new due date applies to individual, trust, corporate, excise, and business privilege tax returns. The postponement includes 2020 estimated income tax payments originally due on April 15th. 

Arkansas extended the filing and payment deadline until July 15, 2020 for individual, trust, partnership and S corporation tax returns. C corporations must file and pay tax by April 15th. In addition, 2020 estimated income tax payments are still due April 15th for all filers. This information is subject to change but is the state’s published guidance as of March 27, 2020. 

California extended the filing and payment deadline until July 15, 2020. This extension is automatic and applies to all tax return types. The extension includes quarterly estimated payments originally due on April 15, 2020 and June 15, 2020. 

Maryland has extended the filing and payment deadline until July 15, 2020. This extension is automatic and applies to business, trust and individual tax returns. The extension includes quarterly estimated payments originally due on April 15, 2020. 

Massachusetts extended the filing and payment deadline until July 15, 2020 for individual income tax returns only. This extension is automatic. This information is subject to change but is the state’s published guidance as of March 27, 2020. 

Mississippi extended the filing and payment deadline until May 15, 2020. This extension is automatic and applies to both individual and corporate income tax. The extension includes quarterly estimated payments originally due on April 15th. 

New York publicly announced an extension of the filing and payment deadline until July 15, 2020. The extension is intended to be automatic and applicable to all return types. However, official guidance has not been released by the New York Department of Revenue. Stay tuned! 

North Carolina has extended the filing and payment deadline until July 15, 2020. This extension is automatic and applies to individual, corporate and franchise tax returns. Penalties will be waived through July 15, 2020. 

States continue to provide additional guidance daily. RBG is monitoring these decisions and will keep you updated as additional information becomes available. If you have questions regarding your state filings, or simply want to discuss your current situation, please do not hesitate to contact your service team.