State Tax Changes Summary

Date of last update: April 29, 2020

The response to coronavirus and it’s impact on the 2019 tax filing season varies across the country. Below is a summary of tax filing and payment extensions that have been announced. Information at the state and local level continues to evolve, and we will be update this page regularly as official guidance is released by states. 

If you have a question about your specific situation, or questions about the changes in a given state, please contact your trusted Lurie advisor or fill out the contact form at the bottom of this page. 

Filing Due Date: July 15th

Payment Due Date: July 15th

Returns Affected: All taxpayers including individuals, trusts and estates, corporations, and other non-corporate tax filers

Additional Notes: Other taxes included in the extension are corporate income tax, the financial institution excise tax, and the business privilege tax. Interest and penalties are waived

Filing Due Date: July 15th

Payment Due Date: July 15th

Returns Affected: All returns (includes amended and information returns), reports, and payments due between March 31, 2020 and July 14, 2020

Filing Due Date: July 15th

Payment Due Date: July 15th

Returns AffectedIndividual, corporate, and fiduciary tax returns

Additional Notes: Late filing and late payment penalties waived. First quarter estimated payments are still due April 15, 2020

Filing Due Date: July 15th

Payment Due Date: July 15th

Returns Affected: Individual income taxes and corporate income taxes – does not apply to estimated tax payments

Filing Due Date: July 15th

Payment Due Date: July 15th

Returns AffectedLLC taxes and fees, non-wage withholding payments for individuals and businesses (including second and first quarter estimated payments)

Additional Notes: Interest and penalties waived

Filing Due Date: October 15th

Payment Due Date: July 15th

Returns AffectedAll taxpayers state income and estimated taxes and automatic extension to file until October 15, 2020

Additional Notes: Interest and penalties waived until July 15, 2020. All income tax returns that were required to be filed by April 15, 2020 are granted an automatic six-month extension and filing is due on or before October 15, 2020

Filing Due Date: July 15th

Payment Due Date: July 15th

Returns AffectedPersonal income tax returns, estimated income tax payments for the first and second quarters of 2020 extended to July 15th, business returns (passthrough, UBIT, Corp – file and payment extended) extended to June 15th

Filing Due Date: July 15th

Payment Due Date: July 15th

Returns AffectedIndividual and fiduciary income tax returns, partnership tax returns, and franchise tax returns

Filing Due Date: July 15th

Payment Due Date: July 15th

Returns AffectedCorporate tentative returns, personal income tax returns, fiduciary income tax returns, and estimated personal income tax payments that would be due April 15, 2020.

Additional Notes: Interest and penalties waived. Second quarter payments are still due June 15, 2020.

Filing Due Date: August 3rd

Payment Due Date: June 1st

Returns Affected: Corporations with a fiscal year ending December 31, 2019; January 31, 2020; and February 29, 2020

Filing Due Date: July 15th

Payment Due Date: July 15th

Returns AffectedIncome tax returns, payments, and estimated payments due April 15, 2020

Additional Notes: Interest and penalties waived

Filing Due Date: July 20th

Payment Due Date: July 20th

Returns AffectedIncome tax returns and payments due from April 20, 2020 to June 20, 2020

Filing Due Date: June 15th

Payment Due Date: June 15th

Returns AffectedAll taxpayers including individuals, business, and entities regardless of the amount owed

Additional Notes: Penalty and interest waived if file and pay by June 15th. Also applies to property tax relief programs extended from April 15th to June 15th.

Filing Due Date: July 15th

Payment Due Date: July 15th

Returns AffectedIndividual returns, trusts, and corporations

Additional Notes: Interest and penalties waived. Estimated payments for 2020 are NOT impacted – first installment is due April 15th and second is due June 15th.

Filing Due Date: July 15th

Payment Due Date: July 15th

Returns AffectedIndividual and corporate tax returns. Returns originally due May 15th are now due August 17, 2020

Additional Notes: Includes estimated payments due April 15th now due July 15th. All other tax return filings and payments remain unchanged

Filing Due Date: July 31st

Payment Due Date: July 31st

Returns AffectedReturns due 3/19 – 7/31 including individual, composite, fiduciary, corporation, franchise tax, partnership, S corp, credit union

Additional Notes: No late filing or underpayment penalties. Interest starting 8/1/20. Relief does NOT apply to estimated taxes

Filing Due Date: July 15th

Payment Due Date: July 15th

Returns AffectedIndividual income tax, fiduciary income tax, corporate income tax, and privilege tax for calendar year tax returns and fiscal filers with due dates between April 15, 2020 and July 15, 2020

Additional Notes: Homestead or property tax relief refund claims have an extended deadline for filing 2019 claims until October 15, 2020

Filing Due Date: July 15th

Payment Due Date: July 15th

Returns AffectedIncome tax returns due April 15, 2020 to July 15, 2020

Additional Notes: Late filing and payment penalties waived; interest sill applies

Filing Due Date: July 15th

Payment Due Date: July 15th

Returns AffectedIncome and franchise tax returns due April 15th and May 15th are extended to July 15. For fiscal year filers with an income tax or franchise tax return and payment due date between March 1 and May 30, 2020 – the automatic extension for the return and payment is sixty days from the original due date

Additional Notes: An extension period shall run from July 16, 2020 to the general extension date of November 15, 2020 for individual, fiduciary, and partnership returns and December 15, 2020 for corporate returns. Interest and penalties shall accrue beginning on July 16, 2020 on the outstanding balance of tax due. Estimated payments are NOT covered in the relief – the first and second quarterly declaration payments remain due on April 15th and June 15th, respectively

Filing Due Date: July 15th

Payment Due Date: July 15th

Returns AffectedIncome and estimated tax payments due April 15

Additional Notes: Late fees, interest, and penalties waived from April 16 through July 15th

Filing Due Date: July 15th

Payment Due Date: July 15th

Returns Affected: Individuals, corporate, pass through entity, and fiduciary taxpayers income taxes

Additional NotesWaive interest and penalty for late payments made by July 15th. Fiscal and calendar year filers with tax years ending January 1, 2020 through March 31, 2020 are also eligible for the July 15, 2020 filing and payment extensions. Due date for March quarterly estimated payments is extended to July 15, 2020. The extension for filing of returns and payment of income tax owed also extends the statute of limitations for filing a claim for refund of income tax. The extension for filing returns and payment of income tax does NOT affect the filing of estate tax returns or the payment of estate tax.

Filing Due Date: July 15th

Payment Due Date: July 15th

Returns Affected: Personal income tax, estate and trust income tax, and income tax due with a partnership composite return. Also includes estimated payments due April 15th and June 15th

Filing Due Date: July 15th

Payment Due Date: July 15th

Returns AffectedAn annual return due April 15th is extended to July 15th. An annual return due April 30th is extended to July 31st

Additional Notes: Includes estimated taxes due April 15th and includes all city income tax returns and payments

Filing Due Date: July 15th

Payment Due Date: July 15th

Returns AffectedIndividual income tax returns

Additional Notes: Does not include estimated taxes for 2020 due April 15, 2020 but does include 2019 estimated taxes and extension tax payments for the 2019 tax year. Minnesota corporate franchise tax payments are due April 15, 2020.

Filing Due Date: May 15th

Payment Due Date: May 15th

Returns AffectedIndividual and corporate income tax including first quarter 2020 estimated tax payments

Additional Notes: Penalty and interest will not accrue on the extension period through May 15, 2020. Withholding tax payments for the month of April extended until may 15, 2020. Extension does not apply to sales tax, use tax, or any other tax types.

Filing Due Date: July 15th

Payment Due Date: July 15th

Returns AffectedIndividuals and corporations and trusts or estates income tax returns. Estimated tax payments for individuals and corporations.

Additional Notes: Penalties and interest relief if pay and file return or request extension by July 15th. Penalties and interest will begin to accrue on any remaining unpaid balances as of 7/16/20.

Filing Due Date: July 15th

Payment Due Date: July 15th

Returns AffectedIndividual income tax returns

Additional Notes: Lenient in waiving penalties and interest associated with late tax payments, estimated tax payments for the first quarter extended to July 15th. The due date for the second quarter remains July 15th at this time.

Filing Due Date: July 15th

Payment Due Date: July 15th

Returns AffectedIncome tax returns and estimated payments due April 15th extended to July 15th

Additional Notes: Penalty and interest relief may be granted upon request

Filing Due Date

Payment Due Date

Returns Affected

Additional Notes: 

Filing Due Date: April 15th

Payment Due Date: April 15th

Returns AffectedNo change in deadlines for business tax, interest and dividends tax, meals and rentals tax

Additional Notes: If paid in full by April 15, can automatically extend 7 months NH business tax and dividends tax returns. Penalties and interest waived if paid by June 15, 2020 for business tax and interest and dividends tax or extension payments due April 15th.

Filing Due Date: July 15th

Payment Due DateJuly 15th

Returns Affected: All corporate business tax and individual gross income tax returns

Filing Due Date: July 15th

Payment Due Date: July 15th

Returns AffectedPersonal and corporate income tax returns and payments due between April 15th and July 15th and withholding tax returns and payments due between March 25 and July 25 may be submitted without penalty by July 25, 2020.

Additional Notes: Waive late-filing and late-payment penalties. No interest waived.

Filing Due Date: July 15th

Payment Due Date: July 15th

Returns AffectedPersonal income tax and corporation tax returns originally due April 15

Additional Notes: Interest and penalties waived

Filing Due Date: July 15th

Payment Due Date: July 15th

Returns AffectedCorporate income and franchise, individual income, partnership, estates and trusts extended from April 15th to July 15th

Additional Notes: Waive penalties as long as file and pay tax by July 15th. No interest relief at this time. These changes do NOT apply to trust taxes (such as sales and use or withholding taxes).

Filing Due Date: July 15th

Payment Due Date: July 15th

Returns AffectedIndividuals and businesses

Additional Notes: Interest and penalty waived

Filing Due Date: July 15th

Payment Due Date: July 15th

Returns Affected: Individual income tax, school district income tax, pass-through

Additional Notes: Interest and penalties waived; also applies to quarterly estimated income tax payments for first and second quarter extended to July 15th

Filing Due Date: July 15th

Payment Due Date: July 15th

Returns AffectedIncome tax returns due April 15th extended to July 15th

Additional Notes: Extension includes first quarter 2020 estimated tax payments

Filing Due Date: July 15th

Payment Due Date: July 15th

Returns AffectedPersonal and corporate income taxes

Additional Notes: Estimated tax payments are NOT extended; returns and payments due from May 15, 2020 until July 15, 2020 are not extended at this time. Waive penalties if good faith estimate on first quarter CAT payment due April 30.

Filing Due Date: July 15th

Payment Due Date: July 15th

Returns AffectedPersonal income tax returns

Additional Notes: Waive penalties and interest on 2-10 personal income tax payments through the new deadline of 7/15/20 – applies to both final 2019 tax returns and payments and estimated payments for the first and second quarters of 2020

Filing Due Date: July 15th

Payment Due Date: July 15th

Returns AffectedIndividual, corporate, pass-throughs, estate and trusts

Additional Notes: Includes first quarter estimates

Filing Due Date: July 15th

Payment Due Date: July 15th

Returns AffectedIndividual income taxes and corporate income taxes

Additional Notes: Interest and penalties waived

Filing Due Date

Payment Due Date

Returns Affected

Additional Notes: 

Filing Due Date: July 15th

Payment Due Date: July 15th

Returns AffectedFranchise and excise taxes from April 15 to July 15 (including quarterly estimated payments)

Additional Notes: Interest and late filing penalties waived if filed and paid by July 15th. The October 15 six-month extension date for calendar year 2019 returns remains unchanged.

Filing Due Date: July 15th

Payment Due Date: July 15th

Returns Affected: Franchise tax reports

Filing Due Date: July 15th

Payment Due Date: July 15th

Returns AffectedIndividuals, corporations, and pass-through entities

Additional Notes: Interest and penalties waived

Filing Due Date: July 15th

Payment Due Date: July 15th

Returns Affected: Personal income, corporate income, and fiduciary income taxes

Additional Notes: Also applies to Homestead Declaration and Property Tax Credit Claims

Filing Due Date: June 1st

Payment Due Date: June 1st

Returns AffectedIncome tax payments for individual, corporate, and fiduciary income taxes and any estimated income tax payments

Additional Notes: Penalties waived if fully amount paid by June 1; otherwise penalties accrue as of original due date. Interest continues to accrue from the original due date. Filing deadlines remain the same.June 1st

Filing Due Date: June 15th

Payment Due Date: June 15th

Returns Affected: Annual filers

Filing Due Date: July 15th

Payment Due Date: July 15th

Returns Affected: Individuals, fiduciaries, trusts or estates and corporations

Additional Notes: Also includes estimated tax payments due between April 15th and June 15, 2020 for individuals, fiduciaries, trusts or estates, corporations, and pass-thru entities

Filing Due Date: July 15th

Payment Due Date: July 15th

Returns Affected: Individuals, trusts, estates, partnerships, associations, companies, or corporations’ income tax and estimated payments due April 15

Additional Notes: Interest, penalties, and underpayment interest for failure to make quarterly estimated tax payments will begin to accrue on July 16th

Filing Due Date

Payment Due Date

Returns Affected

Additional Notes: 

Share Post: