COVID-19 State Tax Preparedness - Business Taxes · 2020. 6. 24. · administered by tax division, (with exception of oil and gas production taxes), originally due between March 31st

COVID-19 State Tax Preparedness - Business TaxesUPDATED: June 23, 2020

Automatic Extension To File

Automatic Extension To Pay

2020 Estimated Payments

Effective April 7th, all taxpayer service centers have been closed. All future assistance will be provided via phone or email.See website link below for service center information.

Phone: 334-242-1490

Email: [email protected]

Service Center Information

LICENSE RENEWALS:While there is no extension for license renewals fees, interest and penalty will not apply if renewed and paid by July 15, 2020.

OTHER TAXES:Returns originally due March 31, 2020 have an automatic filing and payment extension until July 15, 2020. NO interest or penalty if taxes are filed and remitted by July 15, 2020.

Governor signed Senate Bill 241 on April 10th. All tax types administered by tax division, (with exception of oil and gas production taxes), originally due between March 31st and before July 14, 2020 will have an automatic extension until July 15, 2020. Extension applies to returns, amended returns, information reports and payments. NO interest or penalty if taxes are filed and remitted by July 15, 2020

See link below to list of tax types that would be included:

Link to all Tax Types

Link to State Information

Alaska DOR COVID-19

Alabama DOR COVID-19 Relief Page

All tax division offices are closed until further notice.

State of Emergency

DECLARED: March 13, 2020


State Contact

STATE SALES TAX:Automatic payment extension for small retail businesses* and business in NAICS sector 72** until June 1, 2020 for February, March, and April 2020 state sales tax returns. Returns should be timely filed.

Late payment penalty will NOT be imposed on returns through June 1, 2020. Interest relief is NOT available for state sales taxes. 2020 Q1 and Q2 interest is 5%.

Small retail business*:Taxpayer's previous calendar year averaged $62,500 or less in monthly retail sales. Taxpayers who do NOT meet this definition should contact the state to seek similar relief. NAICS sector 72**: Includes those preparing meals, snacks and beverages for immediate consumption.

Relief does NOT apply to local municipal and county sales taxes. State-administered localities will be reviewed on a case-by-case basis. Submit request for local relief to: [email protected]

NEXUS:Employee's temporary telecommuting activity in the state during the pandemic will not be considered in determining nexus and apportionment.

TOBACCO STAMPS:Effective April 2nd, orders for tobacco stamps will only be processed on Tuesdays and Thursdays. Orders with cash payments must be received on prior business day, no later than 3:45pm CST. All stamps are shipped via FedEx. No pick ups allowed.

TRANSIENT OCCUPANCY TAX (LODGINGS TAX):Payment deadline for lodgings tax returns automatically extended to June 1, 2020 for February, March and April 2020 filings. Returns should be timely filed.

Late payment penalty will NOT be imposed on 2020 lodging tax returns through June 1, 2020. Interest relief is NOT available for sales and lodgings taxes.

Relief does NOT apply to local municipal and county lodging taxes. State-administered localities will be reviewed on a case-by-case basis. Submit request for local relief to:[email protected]

State Other Taxes and Tax Matters

Alabama

INCOME TAX:Automatic filing extension for 2019 tax year state income tax filings until July 15, 2020. This includes:- Corporate income tax- Financial institution excise tax- Business privilege tax income tax

There is also a July 15, 2020 extension of filing pass-through entity returns originally due March 15, 2020.

Fiscal Year Filers:Automatic extension until July 15, 2020 for fiscal year filers with original or extended due date between April 1, 2020 and July 15, 2020.

Available for corporations, association, partnership or other entity of any kind

Hearing, Appeals, Audits, Refunds, Statute of Limitations &

Payment Plans

Income TaxSales Tax Payroll and Withholding Tax Real Estate and Property Tax

PAYROLL AND WITHHOLDING:Withholding requirements will not change due to an employee temporary telecommuting location within the statue due to pandemic.

INCOME TAX:Automatic extension until July 15, 2020 for the following 2019 payments originally due between April 1, 2020 and July 15, 2020:- Corporate income tax- Financial institution excise tax- Business privilege tax income tax There is no limit on the amount of payment postponed.

There is also a July 15, 2020 extension of filing pass-through entity returns originally due March 15, 2020.

Fiscal Year Filers:Automatic payment extension to July 15, 2020 for returns with 2019 due date between April 1, 2020 and July 15, 2020.

Interest & Penalty:Interest and penalties will NOT be imposed on taxes paid by July 15, 2020 for taxes remitted on 2019 tax year corporate income tax, financial institution excise tax and business privilege tax returns.

INCOME TAX:All tax payments originally due between April 1, 2020 and July 15, 2020 are extended to July 15, 2020, This includes estimated payments (Q1 & Q2) for the 2020 year for all included taxes.

Interest & Penalty:Interest and penalties will NOT be imposed on taxes paid by July 15, 2020 for 2020 estimated tax payments.

EXCISE TAX REFUNDS:Department recommends using tax portal to submit motor fuel excise tax refunds. Otherwise paper refund claims should be submitted through the states Data Exchange Portal (DEP). To obtain access to DEP, email: [email protected]

EXISTING PAYMENT PLANS:Payments due between March 31st and July 15, 2020 are suspended. Payment plans will NOT be defaulted during this timeframe. By law, interest will continue to accrue. Q1 2020 interest 7.5%, Q2 2020 interest 5.5%

NEW PAYMENT PLANS:If unable to pay tax obligations, taxpayers are urged to enter into a monthly payment plan agreement - see website at tax.alaska.gov

COLLECTION ACTIVITIES:Liens and levy actives are currently suspended. No new action will be taken.

APPEALS:No in-person hearings are being held. Cases are currently being worked on via tele or video conferences.

Alaska

CORPORATE INCOME TAX:

Automatic extension until August 14, 2020.

Pursuant to §43.20.030(a), corporations (including S corps and LLCs taxed as corps) or partnerships shall file income tax return within 30 days after federal return is required to be filed.

CORPORATE INCOME TAX:In a release by the state on April 2, 2020; all corporate income tax originally due between April 15, 2020 and July 15, 2020 will be extended to July 15, 2020.

INTEREST & PENALTY:Interest and penalty will NOT be assessed if corporate income tax payments originally due between April 15, 2020 and July 15, 2020 are made by July 15, 2020.

CORPORATE INCOME TAX:In a release by the state on April 2, 2020; all corporate income tax and estimated payments originally due between April 15, 2020 and July 15, 2020 will be due July 15, 2020.

INTEREST & PENALTY:Interest and penalty will NOT be assessed if corporate income tax payments originally due between April 15, 2020 and July 15, 2020 are made by July 15, 2020.

JUNEAU - SALES TAX:Automatic extension until June 1, 2020 for sales tax returns originally due April 30, 2020. NO penalties or interest if return is filed and tax is paid by June 1st.

https://revenue.alabama.gov/taxpayer-service-centers/

http://tax.alaska.gov/programs/whatsnew.aspx?AccountCode=60380

http://tax.alaska.gov/

https://revenue.alabama.gov/coronavirus-covid-19-updates/





2020 Estimated PaymentsLink to State Information

State of Emergency

State Contact



Payment Plans


Arizona

INCOME TAX:Automatically extension until July 15, 2020 for the 2019 calendar year corporate income tax filing deadline.

Available for corporations.

INCOME TAX:Automatic extension until July 15, 2020 for 2019 calendar year income tax payments originally due April 15, 2020.

Interest & Penalty:Interest, late filing and late payment penalties will NOT be imposed if 2019 income tax is paid by July 15, 2020.


INCOME TAX:NO payment extension. Estimated payments due April 15, 2020 and June 15, 2020 are NOT extended.

NO filing or payment extension. PAYMENT PLANS:For payment plan assistance call (602) 542-5551.


Customer Care Phone: 602 255-3381 Consider calling H or F before noon or after 2pm due to high call volume.

Lobby service is by appointment only. If an appointment is necessary email [email protected]

Arizona DOR COVID-19 Extension Page

Arkansas

INCOME TAX:C Corporations:NO filing extension. 2019 income tax returns due April 15, 2020.

Pass-through entities:Automatic extension until July 15, 2020 for filing PTE income tax returns originally due on April 15, 2020. Available for:- Subchapter S corporations - Partnerships

INCOME TAX:C Corporations:NO payment extension. 2019 income tax returns and payment due April 15, 2020.

Pass-through entities (PTE):Automatic extension until July 15, 2020 for PTE income tax payments originally due on April 15, 2020. Available for:- Subchapter S corporations - Partnerships

Interest & Penalty (PTE only):Interest and penalties will NOT be imposed on 2019 taxes paid by July 15, 2020.

INCOME TAX:NO payment extension. 2020 estimated tax payments are specifically excluded from extension announcement.

NO filing or payment extension. NO filing or payment extension. NO other taxes are included in FAQs posted on website. Therefore, all taxes must still be reported and paid according to current laws.

HEARINGS AND APPEALS:Office of Hearings and Appeals will conduct protests via telephone. If a delay is preferred, contact office at (501) 682-7003.


A number of Revenue office are closed through March 30, 2020. See website for up to date information.

Arkansas DOR COVID-19 FAQs



https://azdor.gov/news-events-notices/news/ador-extends-income-tax-deadline-july-15-2020

https://azdor.gov/news-events-notices/news/ador-extends-income-tax-deadline-july-15-2020

https://www.dfa.arkansas.gov/news/details/covid-19-dfa-frequently-asked-questions

https://www.dfa.arkansas.gov/news/details/covid-19-dfa-frequently-asked-questions





State of Emergency

State Contact



Payment Plans


California CDTFA State of Emergency Webpage

California FTB COVID-19 Page

CDTFA closes public counters in field offices.

Email:[email protected]

Phone: 1-800-400-7115

COLLECTION ACTIVITIES:Temporary suspension of debt collection activities until July 15, 2020. This includes refund offsetting procedures.

PAYMENT PLANS:For existing payment plans if unable to make payment you can request a suspension online using 'request to skip payments online' or call (800) 689-4776. For Court ordered debt installment agreements contact 'court-ordered debt account' or call (916) 845-4064. Interest will continue to accrue. Loans will not be defaulted through July 15, 2020.

OFFERS IN COMPROMISE:NO denials for OIC will be issued prior to July 15, 2020. Requests for documentation are given an extension to July 15, 2020.

FTB CLAIM FOR REFUND:If an applicable statute of limitation to file claim for refund expires between March 12th through July 15, 2020, taxpayers have until July 15, 2020 to file refund claim letter and/or amended return. This extension applies to requesting refunds within one year of overpayment. If expiration occurs during postponement period (March 12th through July 15th) claim is valid if filed by July 15, 2020.

FTB PROTEST OF NOTICE OF PROPOSED ASSESSMENT:If the time limit to properly file a written protest occurs within the postponement period it will be considered timely if filed on or before July 15, 2020.

FTB OFFICE TO TAX APPEALS:If the time period to file an appeal and/or rehearing expires within the postponement period, it will be timely if filed on or before July 15, 2020.

Appeals with a briefing or deadline between March 1st - May 18th have an automatic 60 day extension of the deadline per legal announcement 2020-01. These appeals are not impacted by 2020-02.

CDTFA REFUND CLAIMS/APPEALS/OFFICE OF TAX APPEALS:An extra 60 days are provided for all businesses to file claims for refunds or file appeals.

DIGITAL SIGNATURE:Alternative methods for signatures accepted but not for Power of Attorney forms.

LIKE KIND EXCHANGES:If the identification or exchange period is set to expire between April 1, 2020 and July 15, 2020, it is now extended until July 15, 2020.


PROPERTY TAX:Beginning April 11, 2020, taxpayers who are unable to pay their property tax payment originally due April 10, 2020 can submit a request for penalty cancellation with the county tax collector's office.

On May 6th, Governor signed an executive order which suspends statutes requiring tax collectors to impose penalty, interest and other costs until May 6, 2021 on property that is either:1) residential real property, 2)real property owned and operated by a taxpayer that qualifies as a small business, 3)the taxes owed on the property in question were not delinquent prior to March 4, 2020, 4) the taxpayer timely files a claim for relief in a form and manner prescribed by the tax collector; and5) taxpayer demonstrates to the satisfaction of the tax collector the taxpayer has suffered economic hardship, or was otherwise unable to tender payment of taxes in a timely fashion, due to the COVID-19 pandemic, or any local, state, or federal government response to COVID-19.

Executive Order also provides penalty relief on personal property taxes filed by May 31, 2020.

NONRESIDENT NONWAGE WITHHOLDING:Extension until July 15, 2020 to file and pay taxes originally due April 15th and June 15th.

California

FTB TAXES:Filing deadlines automatically extended to July 15, 2020 for any return (original or extended return) that comes due in the postponement period of March 12, 2020 to July 15, 2020.

Fiscal year filers : If filing date falls between March 15th and July 15th, it is extended to July 15, 2020.

Instruction:Returns requesting relief must indicate COVID-19 on top of return. If e-filing, follow the software instructions for disaster information.

Includes corporations, S-Corps, LLCs, partnerships and other entity type (exempt organization) returns.

FTB TAXES:Payment deadline automatically extended to July 15, 2020 for any return payment (original or extended) that comes due in the postponement period of March 12, 2020 to July 15, 2020.

Previously scheduled payments can be canceled and rescheduled.

Fiscal year filers: If tax payment falls between March 15th and July 15th, it is extended to July 15, 2020.

Interest & Penalty:Interest or penalty will NOT be imposed if filed and paid by July 15, 2020 deadline.

Includes corporations, S-Corps, LLCs, partnerships and other entity type (exempt organization) returns.

FTB TAXES:2020 LLC taxes and fees deadline to July 15, 2020.

Corporations, S-Corps and exempt organizations 2020 Q1 and Q2 estimated payments due between March 12, 2020 and July 15, 2020 are extended to July 15, 2020.

Previously scheduled payments can be canceled and rescheduled.

Interest & Penalty:Interest or penalty will NOT be imposed if filed and paid by July 15, 2020 deadline.

MEDICAL SUPPLY EXEMPTION:Masks, personal protective equipment, and other materials to protect public health are exempt when sold to, or purchased by, the State of California. The exemption does NOT apply to purchases by non-state entities, private or non-profit organizations. Exemption is available for duration of the State of Emergency or until Governor amends/rescinds order.

CDTFA TAXES:Small businesses* will have the following automatic extensions. The taxes and fees administered include but are not limited to; sales/use, fuel, alcohol and cannabis taxes. See link to website for full listing:

Quarterly Filers:The Q1 2020 return has been extended until July 31, 2020. Q2 tax returns remain due July 31, 2020.

Monthly Filers:April and May 2020 return due dates have been extended for three months. Interest and penalties will not accrue provided the returns are filed and amounts due are paid by August 31, 2020, and September 30, 2020, respectively.

Fiscal Year Annual Filer:The filing deadline of July 31, 2020, remains in effect. Interest and penalties will not accrue on return amounts due, provided payments are made and returns are filed within three months of the original due date. Automatic relief.

Small business*:Taxpayer that files a return with less than $1 million tax liability. Taxpayers with tax liability greater than $1 million, can request an extension to file; state will grant on case by case basis.

Interest & Penalty:Interest and penalty will NOT be imposed on qualifying taxpayers (small businesses*). Small businesses* do NOT need to request abatement of interest/penalty. All other taxpayers may request waiver through online account, email or mail. See CDTFA Link for additional guidance.

Small business payment plans:Companies with less than $5m of annual taxable sales, may request a 12-month, interest free loan for sales and use tax liabilities $50,000 or less. A payment plan may be requested for liabilities in excess of $50,000 however interest will apply. This plan is currently only available for sales and use tax liabilities. In the coming months, requests can be made through online services portal.



https://www.cdtfa.ca.gov/services/covid19.htm

https://www.cdtfa.ca.gov/services/covid19.htm

https://www.ftb.ca.gov/about-ftb/newsroom/covid-19/index.html





State of Emergency

State Contact



Payment Plans


PAYMENT PLANS:For business debt, contact Compliance Agent at (303) 866-3711.

Extension to pay and waivers of interest and penalty do NOT apply to notice of deficiency, notice of final determination, demand for payment, installment agreement, closing agreement, or other agreement or requirement to pay.

Department of Revenue offices are closed until April 18th. Services via phone and email are still available.

Email any questions regarding a hearing with 'URGENT' as subject line. Email:[email protected]

Colorado COVID-19 Updates

Connecticut COVID-19 DOR Response

DECLARED:March 10, 2020


Beginning Wednesday, March 18th, walk-in services will not be available to the public. All services can still be conducted via phone or email.


Phone: 860-297-5962

NO filing or payment extension.

BUSINESS PERSONAL PROPERTY TAX: Deadline for filing personal property, including oil & gas and producing mines declaration schedules is automatically extended to June 15, 2020

IFTA REQUIREMENTS:The Department of Revenue is providing a temporary suspension of the IFTA requirements until June 30, 2020 for any motor vehicle engaged in interstate disaster relief efforts as part of COVID-19.

SEVERANCE TAX:Automatic extension until May 15, 2020 to file 2019 severance tax returns and declarations. Also extended are 2020 estimated payments originally due April 15, 2020. Oil and gas withholding payments are excluded.

EXCISE TAX - CIGARETTE STAMPS:Licensed wholesalers may order via phone (303-866-2570) or emailing [email protected]. Orders are only shipped out on Wednesdays and must be received no later than 4pm on Tuesday. May not be picked up.

EXTENSIONS:Governor issued executive order on May 8th, extending the due date to file a protest by ninety (90) days. This extension is applicable to any notice of assessment or proposed disallowance of a claim for refund dated on or after January 10, 2020 through May 31, 2020.

PLASTIC BAG FEE:Plastic bag fee suspended from March 26, 2020 to June 30, 2020. NO extension to pay plastic bag fees collected through March 25, 2020.

DEFERMENT PROGRAM:Municipalities participating will offer eligible taxpayers, businesses, nonprofits, and residents* a 90 day deferment on taxes on real property, personal property or motor vehicles.

Eligible taxpayers, businesses, nonprofits, and residents*:Those that attest to or document significant economic impact by COVID-19, and/or those that document they are providing relief to those significantly affected by the COVID-19 pandemic.

LOW INTEREST RATE PROGRAM:Municipalities participating will decrease the interest rate to 3% per annum on the delinquent portion of the principal of any taxes on real property, personal property or motor vehicles for 90 days from the time when it became due and payable until the tax is paid. Available for any tax, rate, charge, or assessment due and payable from March 10 and July 1, 2020.

Colorado

Connecticut

INCOME TAX:On April 14, 2020 the state further extended the filing and payment deadlines until July 15, 2020 for the following returns due between March 15, 2020 and July 15, 2020:- Corporate Business Income- Pass Through Entity Tax- Unrelated Business Income

Previously, these return types each had their own filing extension. The state is now uniform with the federal extension.

INCOME TAX:On April 14, 2020 the state further extended the filing and payment deadlines until July 15, 2020 for the following returns due between March 15, 2020 and July 15, 2020:- Corporate Business Income- Pass Through Entity Tax- Unrelated Business Income

Previously, these return types each had their own payment extension. The state is now uniform with the federal extension.

Interest & Penalty:Interest and penalty will NOT be imposed under automatic extension if tax is paid and returns are filed by July 15, 2020.

INCOME TAX:On April 14, 2020 the state announced an automatic payment extension until July 15, 2020 for any estimated payment due between March 15, 2020 and July 15, 2020.

Available for the following taxes:- Corporate Business Income- Pass Through Entity Tax- Unrelated Business Income

Previously, Connecticut offered NO estimated payment extension. The state is now uniform with the federal extension.

Interest & Penalty:Interest and penalty will NOT be imposed under automatic extension if tax is paid by July 15, 2020.

SALES TAX & ROOM OCCUPANCY TAX:Automatic filing and payment extensions available for qualifying small businesses*:-Monthly filer: Extension until May 31, 2020 for returns originally due March 31 and April 30, 2020.-Quarterly filer: Extension until May 31, 2020 for return originally due April 30, 2020.

Interest & Penalty:Interest and penalty will NOT be imposed under automatic extension

Qualifying small business*:Taxpayer with $150,000 or less in annual sales tax OR Room Occupancy Tax liability for the calendar year January 1, 2019 through December 31, 2019. If a taxpayer collects both, the taxes must be evaluated separately to determine eligibility.

INCOME TAX:On April 20th, the Governor signed Emergency Rule D 2020 040 updating its state tax extensions. Taxpayers now have an automatic filing extension until July 15, 2020 for state income tax returns originally due between April 15, 2020 and July 15, 2020.

Fiscal Year Filers:The automatic extension until July 15, 2020 applies for tax years ending between December 31, 2019 and March 31, 2020.

Taxpayers will continue to receive the automatic 6 month extension until October 15, 2020, as originally granted on March 23, 2020.

INCOME TAX:Automatic extension to July 15, 2020 all original 2019 income tax payments that were otherwise due between April 15, 2020 and July 15, 2020.

Tax payments NOT covered by this relief include tax payments made with an amended return.

Fiscal Year Filers:The automatic extension until July 15, 2020 applies for tax years ending between December 31, 2019 and March 31, 2020.

Previously scheduled payments can be cancelled by emailing [email protected]. Requests should be submitted no later than 5pm on April 9, 2020.

Interest & Penalty:Interest and penalty will NOT be imposed on 2019 tax payments if payment is made on or before July 15, 2020.

INCOME TAX:Automatic extension until July 15, 2020 for 2020 estimated tax payments originally due between April 15, 2020 and June 16, 2020.

Previously scheduled payments can be cancelled by emailing [email protected]. Requests should be submitted no later than 5pm on April 9, 2020.

Interest & Penalty:Interest and penalty will NOT be imposed on 2020 tax payments if payment is made on or before July 15, 2020.

SALES TAX:Returns (including Aviation Fuel Sales tax) due April 20th are automatically extended until May 20, 2020. There are NO filing or payment extensions for Retailer's Use, Consumer's Use, County Lodging, or Local Marketing District.

Interest & Penalty:NO interest or penalty on extended returns if returns are filed and paid by May 20, 2020. However, seller may NOT retain vendor fee.

Gov Polis has directed state to coordinate with local governments that choose to extend tax payment deadlines for property and sales/use taxes. Temporary emergency rule was adopted April 7th to comply with Executive Order D 2020 023.



https://www.colorado.gov/pacific/tax/covid-19-updates

https://portal.ct.gov/DRS/COVID19/DRS-COVID-19-Response-FAQ

https://portal.ct.gov/DRS/COVID19/DRS-COVID-19-Response-FAQ





State of Emergency

State Contact



Payment Plans


Delaware

INCOME TAX:In an updated release issued March 23rd, the state will provide an automatic extension until July 15, 2020 to file 2019 corporate income tax returns.

INCOME TAX:Automatic extension until July 15, 2020 to pay 2019 income tax payment.

Interest & Penalty:Interest and penalties will NOT be imposed if 2019 income tax payment is made by July 15, 2020

INCOME TAX:NO extension for 2020 estimated corporate income tax payments. On April 9th, the DOR confirmed 2020 estimated tax payment deadlines remain unchanged.

UNCLAIMED PROPERTY - VOLUNTARY DISCLOSURE PROGRAM:Taxpayers who received an invitation to join the VDA program in February will be granted an automatic extension until May 22, 2020 to join SOS VDA program. After May 22, 2020 taxpayers who did not join will be referred to the State Escheator for examination.


All Public Service offices and face to face services are closed until further notice.

Email:Revenue.delawre.gov

Phone: 302-577-8200

District of Columbia

INCOME TAX:On March 23rd, Mayor and CFO announced automatic extension until July 15, 2020 to file 2019 partnership and franchise tax returns.

Available to partnership and franchise tax return filers.

INCOME TAX:Automatic extension until July 15, 2020 to pay 2019 income tax payments.

Interest & Penalty:Interest and penalties will NOT be imposed if 2019 income tax payment is made by July 15, 2020.

Available to partnership and franchise tax return filers.

INCOME TAX:NO payment extension. On March 26th, OTR confirmed 2020 estimated tax payment deadlines remain unchanged.

SALES TAX:Payment of tax must be made by:- May 20, 2020 for period ending April 30, 2020,- June 20, 2020 for period ending May 31, 2020, and- July 20, 2020 for periods ending on February 29, 2020 and March 31, 2020.

Interest & Penalty:Interest and late payment penalties will NOT be imposed for periods ending on February 29, 2020 and March 31, 2020 if payment of all taxes is made by July 20, 2020.

REAL PROPERTY TAX:For hotel and motels: The 1st half of 2020 real property tax installment extended from March 31st to June 30, 2020. May NOT also benefit from penalty and interest relief for sales taxes.

Real Property:First level appeals on 2021 assessment values originally due on April 1st are extended to May 15, 2020. Income and expense reports originally due April 15, 2020 are extended to June 1, 2020. Exempt property annual use report extended to May 15, 2020.

NEXUS:Nexus will NOT be created for corporation franchise tax or unincorporated business franchise tax by reason of employees working from home temporarily during the declared public emergency using computers and computer related equipment.


All walk-in centers are closed effective Monday March 23rd until further notice.

Phone: 202-727-4TAX

D.C. COVID-19 DOR Resource



https://otr.cfo.dc.gov/page/coronavirus





State of Emergency

State Contact



Payment Plans


Link to Qualifying Items

Georgia

INCOME TAX:Automatic filing extension until July 15, 2020 for 2019 income tax returns originally due between April 15, 2020 and July 15, 2020. Also available for net worth returns.

Fiscal Year Filer:The July 15, 2020 filing extension applies to fiscal year filers with an original OR extended due date between April 15, 2020 and July 15, 2020.

INCOME TAX:Automatic extension until July 15, 2020 for 2019 income tax payment originally due between April 15, 2020 and July 15, 2020. Also available for net worth payments.

Fiscal Year Filer:The July 15, 2020 payment extension applies to fiscal year filers with an original OR extended due date between April 15, 2020 and July 15, 2020.

Interest & Penalty:Interest and penalties will NOT be imposed on extended returns and payment if taxes are paid by July 15, 2020

INCOME TAX:2020 estimated tax payments originally due between April 15, 2020 and July 15, 2020 are extended to July 15, 2020.

Interest & Penalty:Interest and penalties will NOT be imposed on estimated payment if taxes are paid by July 15, 2020

NO filing or payment extension for sales and use taxes.

NO filing or payment extension for employee withholding tax.

NONRESIDENT WITHHOLDING:Wages paid to a nonresident employee that normally works in the state but is temporarily working in another state due to pandemic, would be considered Georgia wages and the employer should continue to withhold Georgia income taxes. If the employee is temporarily working in Georgia, wages earned during this time period would not be considered Georgia income and therefore the company is not required to withhold Georgia income tax.

NEXUS:The state will not use temporary remote work locations arising from and during the pandemic, as the basis for establishing nexus or for exceeding the protections provided by P.L. 86-272 for the employer of the temporarily relocated employee. If the employee remains in the state past the temporary work

REFUND CLAIMS:Automatic extension until July 15, 2020 for refund claims that would have expired between April 15, 2020 and July 15, 2020.

TIME SENSITIVE ACTIONS:Automatic 30 day extension for time sensitive actions if the last date for performance of the action is originally between April 15, 2020 and July 14, 2020. Includes audit, examination, protest, appeal or refund.


Beginning Monday March 23rd all in-person services are suspended until further notice.

Customer service centers will reopen June 1, 2020 by appointment only.

Phone: 877-423-6711

Individual Income Tax Audit inquiries:Phone: 404-417-6501

Georgia DOR COVID-19 Resource

Florida

CORPORATE INCOME TAX:On April 27, 2020, the state announced an automatic filing extension until August 3, 2020 for 2019 corporate income tax returns for entities with tax years ending:- December 31, 2019- January 31, 2020- February 29, 2020

If returns can not be filed by August 3rd, an extension must be filed by June 1, 2020 to extend filing deadline to November 2, 2020, December 1, 2020 or January 1, 2021 dependent upon year-end noted above.

CORPORATE INCOME TAX:On April 27, 2020, the state announced an automatic payment extension until June 1, 2020 for 2019 corporate income tax returns for entities with tax years ending:- December 31, 2019- January 31, 2020

Automatic extension until July 1, 2020 for 2019 corporate income tax returns for entities with tax years ending February 29, 2020.

CORPORATE INCOME TAX:NO extension for 2020 estimated payments.

PROPERTY TAX:Automatic extension to April 15, 2020 to file centrally assessed property tax (railroad, railroad terminal, private car, and freight line and equipment company) returns originally due April 1, 2020.

Automatic extension to April 15, 2020 to PAY property taxes in all Florida counties originally due March 31, 2020.

Florida COVID-19 DOR Resource


Beginning Wednesday March 18th, DOR offices in Broward and Miami-Dade Counties are closed until further notice.


Emergency Order for listed taxes*:- NO penalty OR interest for taxpayers who are unable to meet March 20, 2020 due date for February tax.- April 20, 2020 due date extended to April 30, 2020 for taxpayers adversely affected** by COVID-19 (March tax). Electronic payment must be submitted by April 29, 2020.

Taxpayers NOT adversely affected by COVID-19 must file and pay by original due date of April 20, 2020.

Listed taxes*:Sales and use tax, new tire fees, rental car surcharge, prepaid wireless fee, lead acid battery feeds, dry-cleaning gross receipts, tourist development.

Adversely affected** businesses:-Closed in March 2020 I compliance with order and had NO taxable transactions for listed taxes; OR-Experienced sales tax collections in March 2020 less than 75% of that in March 2019; OR-Established after March 2019; OR-Registered with file quarterly

DISASTER PREPAREDNESS SALES TAX HOLIDAY:Florida announced a sales tax holiday from May 29, 2020 through June 4, 2020 for qualifying items related to disaster preparedness. See link below for qualifying items:



https://revenuelaw.floridarevenue.com/LawLibraryDocuments/2020/05/TIP-123007_TIP_20A01-02_FINAL_RLL.pdf

https://dor.georgia.gov/coronavirus-tax-relief-information

https://dor.georgia.gov/coronavirus-tax-relief-information

https://floridarevenue.com/taxes/Pages/taxpayerInfoCovid19.aspx

https://floridarevenue.com/taxes/Pages/taxpayerInfoCovid19.aspx





State of Emergency

State Contact



Payment Plans


Hawaii

INCOME TAX:On March 23rd, state announced automatic filing extension until July 20, 2020 for 2019 income tax returns originally due from April 20, 2020 to June 20, 2020.

INCOME TAX:Automatic payment extension until July 20, 2020 for 2019 income tax returns originally due from April 20, 2020 to June 20, 2020.

Interest & Penalty:Interest and penalties will NOT be imposed if 2019 tax is paid by July 20, 2020

INCOME TAX:NO payment extension. Estimated tax payments are specifically excluded from Announcement 2020-01.

NO filing or payment extension for sales and use taxes.

NO filing or payment extension for employee withholding tax.

Announcement 2020-01 does NOT extend to withholding tax, franchise tax, public service company tax, excise tax, transient accommodations tax, estate tax or any other tax not specifically identified in Announcement.


Beginning Wednesday March 18th, all DOR offices are closed to the public until further notice.

Phone: 808-587-4242

Hawaii COVID-19 DOR Resource

Idaho

INCOME TAX:On March 23rd, Gov Little signed an executive order providing an automatic extension for the 2019 income tax filing deadline to June 15, 2020.

Available to corporate and non-corporate filers.

INCOME TAX:Automatic extension until June 15, 2020 for 2019 income tax payments originally due April 15, 2020.

Previously scheduled payments may be rescheduled if state is contacted at least 2 business days prior to date. Call (208) 332-6632.

Interest & Penalty:NO interest or penalty related to 2019 income tax returns and payments filed by June 15, 2020.


INCOME TAX:2020 estimated tax payments originally due April 15, 2020 are extended to June 15, 2020.

NO extension for Q2 estimated payments.

Previously scheduled payments may be rescheduled if state is contacted at least 2 business days prior to date. Call (208) 332-6632.

Interest & Penalty:NO interest or penalty related to 2020 estimated payments filed by June 15, 2020.


PROPERTY TAX:Automatic extension until June 15, 2020 to apply for Property Tax Reduction and Property Tax Deferral.

IFTA REPORTING:Automatic extension until June 1, 2020 for the 2020 Q1 IFTA return. NO interest or penalty if report is filed and tax is paid by extended due date.

CURRENT PAYMENT PLANS:Email if any changes are necessary: [email protected]


Idaho COVID-19 DOR Page

Illinois

INCOME TAX:On March 25th, state announced automatic filing extension until July 15, 2020 for 2019 corporate income tax returns originally due April 15, 2020.

Available to corporations only. There is NO extension to file for partnerships (return is due April 15, 2020).

INCOME TAX:Automatic payment extension until July 15, 2020 to pay 2019 corporate income taxes.

Previously scheduled payments can be cancelled and rescheduled through MyTax Illinois, by contacting bank, or emailing [email protected] no later than 2 business days prior to scheduled payment date.

Interest & Penalty:Interest and penalties will NOT be imposed if extended 2019 corporate income tax payments are made by July 15, 2020.

Available to corporations only. There is NO extension to pay for partnerships (return is due April 15, 2020).

INCOME TAX:2020 Q1 and Q2 estimated payments are NOT extended.

Overpayments:Informational bulletin 2020-26 indicates additional methods to calculate 2020 estimated tax payments based on either of the following;- 100 percent of the estimated 2020 tax liability,- 100 percent of the actual 2019 tax liability, or - 100 percent of the actual 2018 tax liability.

2019 overpayments compromised of payments received prior to April 15, 2020 can be applied to Q1 2020 estimated tax.

SALES TAX:NO filing extension. Sales tax returns must be filed by original due dates.

Qualified Relief:Eating and drinking establishments with a sales tax liability less than $75,000 in calendar year 2019 qualify for relief. NO interest or penalty on late payment of tax on returns originally due for February, March and April 2020.

(1/4) of the sales tax originally due in March, April, May 2020 must be paid on each of the four dates starting: May 20, June 22, July 20, and August 20, 2020

Sales tax exemption 'E' numbers:Renewal expiration date is automatically extended to December 31, 2020. To remain valid after December 31st, renewal must be submitted prior to year end.

WITHHOLDING REQUIREMENTS:If an Illinois resident employee preforms work for more than 30 working days from their home in Illinois for an out-of-state employer, the employer should consider registering with the Illinois Department of Revenue to withhold income tax.

Exceptions are out-of-state employers with a reciprocal agreement with Illinois (Iowa, Kentucky, Michigan, Wisconsin).

Penalty Relief:Governor has granted local counties (excluding Cook county - see below) the authority for counties with fewer than 3 million inhabitants to:- Waive interest and penalties for other than for the 2019 tax year final installment- Waiver for 120 days after the law's effective date or until the first day of the month when there's no longer a statewide emergency for an annual tax sale that would be held in calendar year 2020.

DEPARTMENT OF COMMERCE & ECONOMIC OPPORTUNITY:Corporate Accountability reports due April 15th have been extended to May 15, 2020.

IFTA COMPLIANCE:The state is waiving penalties and interest if the 2020 Q1 IFTA return is electronically filed by May 26, 2020.


IL phone agents are NOT currently available. Emails are encouraged but only monitored by limited staff. Expect delays.

IL DOR is suspending walk-in services at all its offices, effective Monday, March 23, 2020, until further notice.

Illinois COVID-19 Page



https://tax.hawaii.gov/covid-19/

https://tax.hawaii.gov/covid-19/

https://tax.idaho.gov/n-feed.cfm?idd=4313

https://www2.illinois.gov/rev/Pages/Taxpayer-Resources-during-COVID-19-%28Coronavirus%29-Outbreak.aspx





State of Emergency

State Contact



Payment Plans


Chicago, Illinois

COOK COUNTY PROPERTY TAX PAYMENTS:The County will waive late fees on property tax payments. Interest penalties for late payments of the second installment of property taxes will be postponed until October 1, 2020. The second installment was originally due August 3, 2020.

TAXES:Automatic extension of payment until June 1, 2020 for the February, March, and April tax payments. Eligible for the following taxes:-Bottled Water tax-Checkout Bag tax-Amusement tax-Hotel Accommodation tax-Restaurant tax-Parking tax

Interest & Penalty:NO additional interest will accrue March 17, 2020 through June 1, 2020 on late tax payments for periods July 2019 through January 2020.

DEBT COLLECTION RELIEF:Temporary suspension of debt collection, vehicle booting and non-emergency towing and certain parking enforcement will be in place until April 30, 2020. Until April 30th, City will NOT assess new penalties on tickets, utility bills, other fines and fees, suspend driver's license for driving violations nor default payment plans.

City of Chicago facilities are closed to the public.

REGISTERED RETAIL MERCHANT CERTIFICATE:If expired or set to expire in March, April or May due to outstanding liabilities, an extension to pay is granted to June 30, 2020.

USE TAX WAIVERTo encourage the donation of COVID-19 supplies*, the state is waiving the requirement to remit use tax on eligible purchases. Approval from the Department is required in order to use COVID-19 waiver - To receive approval, email: [email protected]

COVID-19 supplies* Includes medicine, medical supplies, food, cleaning supplies, bedding, building supplies (to build temporary hospitals). See link below for full listing:

List of COVID-19 Supplies

Indiana COVID-19 DOR Resource

REFUND CLAIMS:The deadline to file a refund claim set to expire between April 1 and July 14, 2020, is extended to July 15, 2020.

DEBT COLLECTION RELIEF:State is offering installment payment agreements up to 60 months. Upon request state will modify existing installment agreements and move payment plan date to July 15, 2020.

PROTEST RELIEF:- State is extending the current 60-day legal protest window an additional 60 days for a total of 120 days.- State is extending the current 30-day protest rehearing window an additional 60 days for a total of 90 days.- All in-person hearings are suspended.


Beginning Tuesday, March 17th, all in-person DOR customer services will be temporarily suspended.

The Indianapolis location will be open by appointment-only starting June 15th.

BUSINESS PERSONAL PROPERTY TAX:Automatic extension until June 15, 2020 to submit business personal property tax returns AND property tax incentive applications original due May 15, 2020.

Indiana

INCOME TAX:- Returns originally due by April 15th or 20th are now due by July 15, 2020; - Returns originally due May 15th, June 15th or July 15, 2020 are now due by August 17, 2020.

Available for corporations, pass-through entities, financial and utility filers.

INCOME TAX:- Payments originally due by April 15, 2020 are now due by July 15, 2020;- Payments due May 15, June 15, or July, 15 2020, are now due by August 17, 2020.

Interest & Penalty:State has indicated it will implement case specific penalty relief for late filing and payment.


INCOME TAX:- Estimated payments originally due by April 15th or 20th, May 20th and June 22nd are now due by July 15, 2020; - Estimated payments due May 15, 2020, are now due by August 17, 2020.

Interest & Penalty:State has indicated it will implement case specific penalty relief for late filing and payment.




https://calendar.in.gov/site/dor/event/indiana-dor-waiving-use-tax-on-covid-19-donations/

https://www.in.gov/dor/7078.htm

https://www.in.gov/dor/7078.htm





State of Emergency

State Contact



Payment Plans


NO payment or filing extension.

Semi-monthly filers can alter estimated payments to instead pay the actual amount of tax collected during the period (instead of the preceding quarter or the pervious year) which may be lower and advantageous. This can be do through eFile & pay.

Taxpayers may submit a Small Business Relief Tax Deferral application, which if approved would defer payment of tax, waive penalty, and waive interest for 60 days. This program has been extended through June 30, 2020 but has different terms than the first deferral application program. See below for link to application:

PAYROLL REQUIREMENTS:Iowa individual income tax and withholding requirements have not been modified by the COVID-19 pandemic.

WITHHOLDING TAX:For taxpayers who remit on a semi-monthly basis, the deposit due date for the period ending March 15, 2020, is extended from March 25, 2020, to April 10, 2020.

Interest & Penalty:For semi-monthly payments, interest on unpaid taxes will begin to accrue on April 11, 2020.

Taxpayers may submit a Small Business Relief Tax Deferral application, which if approved would defer payment of tax, waive penalty, and waive interest for 60 days. This program has been extended through June 30, 2020 but has different terms than the first deferral program. See below for link to application:

Kansas

INCOME TAX:On March 23rd, Gov Kelly signed an executive order providing an automatic extension for the 2019 income tax filing deadline to July 15, 2020.

Fiscal year filers:Automatic filing extension to July 15, 2020 for fiscal year filers with original return due date between April 15, 2020 and July 15, 2020.

INCOME TAX:Automatic extension until July 15, 2020 for 2019 income tax payments originally due April 15, 2020.

Fiscal year filers:Automatic payment extension to July 15, 2020 for fiscal year filers with original return due date between April 15, 2020 and July 15, 2020.

Interest & Penalty:NO interest or penalty related to 2019 income tax returns and payments filed by July 15, 2020.

INCOME TAX:NO payment extension. 2020 estimated tax payments were excluded from executive order granting extensions.

Interest & Penalty:The Director of Taxation will waive penalty and interest on Q1 2020 estimated tax payments made after April 15, 2020 but on or before July 15, 2020.

HOMESTEAD AND PROPERTY TAX:Automatic extension until October 15, 2020 for filing homestead and property tax relief refund claims.


Beginning Monday, March 23rd, all DOR offices remain closed until further notice.

Kansas DOR Press Release

Iowa DOR COVID-19 Page


Phone:515-281-3114 or 1-800-367-3388


Iowa

INCOME TAX:For income, franchise, and moneys and credits taxes, an extension is granted to July 31, 2020, for any filing due date on or after March 19, 2020, and before July 31, 2020.

Available for corporations, S corporations, partnerships and financial institution income tax returns.

INCOME TAX:An extension is granted to July 31, 2020, for paying any tax with an original due date on or after March 19, 2020, and before July 31, 2020.

Interest & Penalty:Late-filing or underpayment penalties will NOT be imposed for qualifying taxpayers who comply with the extended filing and payment deadlines. Interest on unpaid taxes will begin to accrue on August 1, 2020.

Available for corporations, S corporations, partnerships and financial institution income tax returns.

INCOME TAX:NO payment extension. 2020 estimated tax payments were excluded from executive order granting extensions.

On April 9th, Director of Revenue signed Order 2020-03, offering conditional penalty relief for underpayment penalties for taxpayers required to make 2020 estimated income tax payments after April 20, 2020 and before July 31, 2020.

NO payment extension.

Interest & Penalty:Penalty and interest waived for taxpayers who did not pay property tax by April 1, 2020.

NEXUS:Employee's temporary telecommuting activity in the state during the pandemic will not be considered in determining nexus nor will protection of PL 86-272 be lost if these employees are engaged in non solicitation activity.

HEARINGS:All in-person hearings scheduled March 16, 2020 through April 16, 2020 are changed to telephonic or rescheduled to later date.

Iowa Tax Deferral Application



https://www.ksrevenue.org/press/2020/pr03182020.html

https://tax.iowa.gov/COVID-19

https://iowa01.na2.documents.adobe.com/public/esignWidget?wid=CBFCIBAA3AAABLblqZhAX_Hxyx-oCe8hCOPmaHMyZ10xj7oOBvPGqGbHFJL-bCZl_5E-HdMS6AyD18DTvZ3M*





State of Emergency

State Contact



Payment Plans


Kentucky

INCOME TAX:Automatic filing extension until July 15, 2020 for 2019 income tax returns originally due on April 15th, May 15th and June 15, 2020.

Fiscal year filers:Automatic filing extension to July 15, 2020 for fiscal year filers with original return due dates of April 15th, May 15th, or June 15, 2020.

Available for corporations, limited liability and pass-through entities.

INCOME TAX:Automatic extension until July 15, 2020 for 2019 tax payments originally due April 15th, May 15th and June 15, 2020.

Fiscal year filers:Automatic payment extension to July 15, 2020 for fiscal year filers with original return due dates of April 15th, May 15th, or June 15, 2020.

Interest & Penalty:Interest, penalties and fees will NOT be imposed on 2019 taxes paid by July 15, 2020.


INCOME TAX:Estimated payments originally due April 15th, May 15th and June 15, 2020 are extended to July 15, 2020.

Interest & Penalty:Interest, penalties and fees will NOT be imposed on 2020 taxes paid by July 15, 2020.


BUSINESS PERSONAL PROPERTY TAX:Kentucky Business Personal Property tax returns (Form 62A500) are automatically extended until July 15, 2020.

COLLECTION ENFORCEMENT:The Department of Revenue has suspended all enforced collection.


Kentucky DOR will not receive walk-in customers for tax filing assistance or other tax-related issues. Previously scheduled appointments are cancelled.

Phone: 502-564-4581

Kentucky DOR Coronavirus Page

Louisville, Kentucky

LMRC Occupational License Tax Return:Automatic filing extension until July 15, 2020 for license tax returns OR extension requests originally due April 15, 2020.

Fiscal Year Filers:Automatic extension until July 15, 2020 available for fiscal year filers with years ending December 31, 2019, January 31, 2020, and February 28, 2020.

LMRC Occupational License Tax Return:Automatic payment extension until July 15, 2020 for license tax returns OR extension requests originally due April 15, 2020.

Fiscal Year Filers:Automatic extension until July 15, 2020 available for fiscal year filers with years ending December 31, 2019, January 31, 2020, and February 28, 2020.

LMRC Occupational License Tax and Net Profits Tax Returns:Quarterly tax deposits originally due April 15, 2020 are extended to May 15, 2020.

Fiscal Year Filers:This extension is available for calendar year and fiscal year filers with any quarterly payment originally due April 15, 2020.

Louisville COVID-19 Tax Resource



https://revenue.ky.gov/Pages/2019NovelCoronavirus.aspx

https://revenue.ky.gov/Pages/2019NovelCoronavirus.aspx

https://louisvilleky.gov/government/revenue-commission/tax-calendar

https://louisvilleky.gov/government/revenue-commission/tax-calendar





State of Emergency

State Contact



Payment Plans


Louisiana

INCOME TAX:On March 23rd, state announced automatic extension of the 2019 filing deadline to July 15, 2020.

Fiscal Year Filers:Automatic filing extension of 60 days from original due date for fiscal year filers with original return due date between March 1, 2020 and May 30, 2020.

Available to corporation, partnership, and composite income tax return filers.

INCOME TAX:Automatic extension until July 15, 2020 for 2019 income tax payments.

Fiscal Year Filers:Automatic payment extension of 60 days from original due date for fiscal year filers with original return due date between March 1, 2020 and May 30, 2020.

Interest & Penalty:Interest and penalties will NOT be imposed on income taxes paid by July 15, 2020.

Available to corporation, partnership, and composite income tax return filers.

INCOME TAX:NO extension for 2020 estimated corporate income tax payments.

SALES AND USE TAX:Automatic extension until May 20, 2020 for sales, beer excise and wine tax returns and payment due March 20, 2020.

Interest & Penalty:Interest and penalty will NOT be imposed on March 2020 sales, beer excise and wine returns and payments if completed by May 20, 2020.

Additional Penalty Relief:The state is automatically grant penalty relief on tax returns and payments originally due April 20 and May 20, 2020 IF returns are filed and tax/deficiency interest is paid by June 30, 2020. If tax cant be paid by this date, an installment plan can be set up to obtain penalty relief. Available for the following taxes:- General sales and use tax- Direct Marketer sales tax- Automobile Rental Excise Tax- Hotel Occupancy Tax- Food & Beverage Tax- Tour & Service Contractor Tax

PERSONAL PROPERTY TAX:Returns originally due April 1, 2020 are extended until at least April 13, 2020.

PASS-THROUGH ENTITY TAX ELECTION:Any late filed election for the 2019 tax year filed after April 16, 2020 but before July 16, 2020 will be considered timely filed.

SEVERANCE TAX:Automatic extension until June 25, 2020 for severance returns originally due April 25, 2020.

FRANCHISE TAX SUSPENSION:Suspended for small businesses for the July 1 through June 30, 2021 filing period. It applies to business with $500,000 or less of taxable capital. One-time Initial fee of $110 is also suspended during this period.

APPEALS:Tax commission has suspended and continued without date all tax appeal hearings.


Louisiana DOR COVID-19 Page

Maine DOR COVID-19 Resource

Beginning Thursday, March 19th, all Revenue Services offices will limit public access. Assistance is still available via phone (9am - noon) and email.

Payments can only be accepted at 51 Commerce Drive, Augusta ME.


NEXUS:Certain income from a trade or business conducted in Maine is exempt from Maine income tax during the COVID-19 disaster period.

Qualifying income includes conducting business during a disaster period and whose compensation or income is directly related to a declared state disaster or emergency at the request of either (1) the State; (2) a county, city, town, or political subdivision of the State; or (3) a registered business.

The disaster period runs for 60 days beginning with the date of the Governor’s proclamation of a state of emergency on March 15, 2020.

SALES TAX EXEMPTION:Property is brought into this State solely to conduct activities directly related to a declared state disaster or emergency is now exempt if it was at the request of the State, a county, city, town or political subdivision of the State or a registered business, the property is owned by a person not otherwise required to register as a seller under section 1754-B and the property is present in this State only during a disaster period.

The “disaster period” runs for 60 days beginning with the date of the Governor’s proclamation of a state of emergency on March 15, 2020.

The following are existing current sales and use tax exemptions that may also apply to such companies:

Sales tax exemption for sales to certain hospitals, research centers, churches, and schools and use tax exemption on donations of merchandise to certain exempt organizations.

SALES TAX:Sales/use tax and income tax withholding filing and payment deadlines remain unchanged.

WITHHOLDING REQUIREMENTS:Under Maine law, compensation for personal services performed by a nonresident in Maine during a disaster period are exempt from Maine income tax. This exemption is available during the COVID-19 disaster period.

Maine

CORPORATE INCOME TAX:Pursuant to §5227, an income tax return is due on or before the date a federal income tax return is to be filed.

Automatic extension until July 15, 2020 for 2019 income tax returns originally due April 15, 2020.

Available to corporations and franchise tax filers.

CORPORATE INCOME TAX:On March 26th, Governor announced it will extend the payment deadline from April 15th to July 15, 2020.

Fiscal Year Filers:Automatic payment extension until July 15, 2020 for estimated or final tax payments originally due April 16, 2020 through June 15, 2020.

Interest & Penalty:Interest and penalty will NOT be imposed under automatic extension if 2019 tax is paid by July 15, 2020.


CORPORATE INCOME TAX:2020 estimated tax payments due between April 15th and June 15, 2020 are automatically extended to July 15, 2020.

Interest & Penalty:Interest and penalty will NOT be imposed under automatic extension if tax is paid by July 15, 2020.




http://revenue.louisiana.gov/NewsAndPublications/COVID19LouisianaStateTaxFilingAndPaymentExtensions

http://revenue.louisiana.gov/NewsAndPublications/COVID19LouisianaStateTaxFilingAndPaymentExtensions

https://www.maine.gov/revenue/faq/covid19_faq.html

https://www.maine.gov/revenue/faq/covid19_faq.html





State of Emergency

State Contact



Payment Plans


Link to penalty waiver instruction

Maryland COVID-19 DOR Response


NEXUS:Employees teleworking in Massachusetts because of the COVID-10 state of emergency, will NOT itself trigger nexus for corporate income tax. For business that sell tangible personal property, this will not cause a taxpayer to lose the protections of Public Law 86-272 during the state of emergency.

APPORTIONMENT FRACTION:The payroll factor for corporate apportionment purposes will NOT be increase due to an employee in Massachusetts as a result of the COVID-19 state of emergency.

Non-emergency employees are instructed to work remotely. All DOR walk-in counters and kiosks are closed until further notice.

Phone: 800-398-6089

Massachusetts DOR COVID-19 Tax Resource

MassachusettsCORPORATE EXCISE TAX:NO filing extension

CORPORATE EXCISE TAX:NO payment extension

Interest & Penalty:NO late-file and late-pay penalties on returns originally due on April 15, 2020 if the payment and return is filed by July 15, 2020.

Interest will accrue from original due date.

Applicable to S corporations, banks, insurance companies, and non-profits that file on a fiscal-year and have original returns and payments due April 15, 2020.

CORPORATE EXCISE TAX:NO extension for 2020 estimated corporate excise tax payments.

SALES TAX:Vendors whose liability is less than $150,000 for the 12-month period ending February 29, 2020 are eligible for an automatic extension until September 20, 2020 for periods February 1, 2020 through July 31, 2020.

Relief does NOT apply to marijuana retailers, marketplace facilitators, or vendors selling motor vehicles.

Nexus:Employees teleworking in Massachusetts because of the COVID-10 state of emergency, will NOT itself trigger nexus for sales and use tax collection purposes.

WITHHOLDING TAX:Automatic filing extension until July 15, 2020 for returns with original due dates in February, March, April, and May 2020. This extension was previously June 1, 2020.

Interest & Penalty:Interest and penalty will NOT be imposed on February, March, April and May 2020 returns if paid by July 15, 2020.

Withholding RequirementsWithholding IS required when compensation is paid to a Maryland nonresident from a non-reciprocity state who is teleworking in Maryland. MD reciprocity states include: PA, VA, DC, WV.

WITHHOLDING:Compensation is deemed sourced to Massachusetts if received by a non-resident who immediately prior to the COVID-19 emergency, was an employee engaged in performing services in Massachusetts and while during the emergency is performing those services outside of the state (because of the emergency).

Effective at 4:30 on March 19th, all agency branch offices are closed until further notice.

Beginning Monday March 23rd, taxpayer assistance will only be available via email at:[email protected]@marylandtaxes.gov [email protected]

Phone: 410-260-4020

MEALS TAX & ROOM OCCUPANCY EXCISE TAX:Standard Relief:Operators whose liability is less than $150,000 for the 12-month period ending February 29, 2020 are eligible for an automatic extension until September 20, 2020 for periods February 1, 2020 through July 31, 2020. NO interest or penalty. Relief does NOT apply to marketplace facilitators or other intermediaries.

Additional Relief:For vendors that do NOT qualify for standard relief discussed above, late filing and late pay penalties will NOT be imposed on returns and payments originally due March 20th through May 31, 2020 IF returns and tax is submitted no later than June 20, 2020. Interest will be owed.

'DOR is communicating they may waive additional penalties under certain circumstances. To apply for waiver see link below:


REFUND CLAIMS:Automatic extension until July 15, 2020 for deadline to claim refunds on 2016 income taxes.

Automatic extension until July 15, 2023 for deadline to claim refunds on 2019 income taxes.

COLLECTION ACTIONS:The Comptroller's office will NOT send out lien warnings, issue liens, attach bank accounts, offset vendor payments or hold up drivers license renewals during the COVID-19 emergency.

ELECTRONIC SIGNATURES:The Comptroller will temporarily accept digital signatures and photographed signatures on certain documents (statute of limitations on assessment or collections, waivers of deficiency and consents to assessment, or agreements to specific tax matters).

Maryland

INCOME TAX:Maryland will conform and automatically extend its deadline for all 2019 income tax returns to July 15, 2020.

Fiscal Year Filers:Fiscal year filers ending January 1, 2020 through March 31, 2020 are eligible for the July 15, 2020 automatic filing extension.

Available for corporate and pass through entities.

INCOME TAX:Automatic extensions until July 15, 2020 for all 2019 income tax payments.

Fiscal Year Filers:Fiscal year filers ending January 1, 2020 through March 31, 2020 are eligible for the July 15, 2020 automatic payment extension.

Interest & Penalty:Interest or penalty will NOT be imposed on 2019 income taxes (calendar and fiscal year filers) if payments are made by July 15, 2020.


INCOME TAX:2020 estimated payments originally due April 15, 2020 and June 15, 2020 are now due July 15, 2020.

Interest & Penalty:Interest or penalty will NOT be imposed on 2020 if payments are made by July 15, 2020.


SALES TAX:On April 14, 2020, the Comptroller announced an additional extension for returns with original due dates in February, March, April, and May 2020. The automatic filing and payment extension is now July 15, 2020.

This extension was previously June 1, 2020.

Interest & Penalty:Interest and penalty will NOT be imposed on February, March, April and May 2020 returns if tax is paid by July 15, 2020.

NON-INCOME BUSINESS TAX RETURNS*:On April 14, 2020, the Comptroller announced an additional extension for returns with original due dates in February, March, April, and May 2020. The automatic filing and payment extension is now July 15, 2020. This extension was previously June 1, 2020.

June payments of alcohol tax and admissions & amusement tax are also automatically extended until July 15, 2020.

Interest & Penalty:Interest and penalty will NOT be imposed on February, March, April and May 2020 returns if paid by July 15, 2020.

Non-income business tax returns*:Admissions, amusement, alcohol, tobacco, motor fuel excise, tire recycling fee, and bay restoration fee

UNCLAIMED PROPERTY:Automatic extension until July 31, 2020 to report and pay unclaimed property for insurance companies for calendar year reports originally due April 30, 2020.

IFTA COMPLIANCE:Automatic filing AND payment extension until July 15, 2020 for the January-March 2020 IFTA Return.

BUSINESS PERSONAL PROPERTY TAX:Automatic extension until July 15, 2020 for 2020 business personal property tax returns.

DIGITAL SIGNATURES:Alternative signatures are allowed.



https://www.mass.gov/administrative-procedure/ap-633-guidelines-for-the-waiver-and-abatement-of-penalties

https://www.marylandtaxes.gov/covid/

https://www.marylandtaxes.gov/covid/

https://www.mass.gov/info-details/important-covid-19-coronavirus-response-update-from-dor

https://www.mass.gov/info-details/important-covid-19-coronavirus-response-update-from-dor





State of Emergency

State Contact



Payment Plans


Michigan - City Income Tax

DETROIT:Automatic extension until July 15, 2020 for calendar and fiscal tax returns originally due between April 15, 2020 and July 15, 2020.

CITY INCOME TAX (other than Detroit):Automatic extension to July 15, 2020 to file 2019 city income tax returns originally due April 15, 2020.

Automatic extension to July 31, 2020 to file 2019 city income tax returns originally due April 30, 2020.

Available to corporations and individuals, estates, trusts and composite filers.

DETROIT:Automatic extension until July 15, 2020 for calendar and fiscal tax payments originally due between April 15, 2020 and July 15, 2020.

CITY INCOME TAX (other than Detroit):Automatic extension to July 15, 2020 to pay 2019 city income tax returns originally due April 15, 2020.

Automatic extension to July 31, 2020 to pay 2019 city income tax returns originally due April 30, 2020.

Interest & Penalty:Interest and penalty will NOT be imposed if returns filed and/or tax paid by extended dates July 15, 2020 or July 31, 2020.


DETROIT:Automatic extension until July 15, 2020 for calendar and fiscal 2020 estimate tax payments originally due between April 15, 2020 and July 15, 2020.

CITY INCOME TAX (other than Detroit):Automatic extension until July 15th, 2020 or July 31, 2020 for 2020 estimated city income tax payments originally due April 15, 2020 or April 30, 2020.

Interest & Penalty:Interest and penalty will NOT be imposed if returns filed and/or tax paid by extended dates July 15, 2020 or July 31, 2020.


CITY OF DETROIT:Automatic extension until May 15, 2020 for employer quarterly or monthly withholding originally due on April 15, 2020.

Phone: 517-636-6925Michigan Treasury COVID-19 Resource


INFORMAL CONFERENCE:The Hearings Division will be accepting requests for informal conferences via email:[email protected]. In addition, Form 5713 has been created to submit the requests.

Michigan

INCOME TAX:Automatic extension until July 31, 2020 to file 2019 state corporate income tax returns originally due between April 30, 2020 and July 31, 2020.

Fiscal Year Filers:Automatic filing extension until July 31, 2020 for calendar or fiscal year filers otherwise due between April 30, 2020 and July 31, 2020.

Available to corporations.

INCOME TAX:Automatic extension until July 31, 2020 for 2019 corporate income tax payments originally due between April 30, 2020 and July 31, 2020.

Fiscal Year Filers:Automatic filing extension until July 31, 2020 for calendar or fiscal year filers otherwise due between April 30, 2020 and July 31, 2020.

Interest & Penalty:Interest and penalty will NOT be imposed if returns and tax are paid by July 31, 2020.


INCOME TAX:Automatic extension until July 31th, 2020 for 2020 estimated corporate income tax payments originally due between April 30, 2020 and July 31, 2020.

Interest & Penalty:Interest and penalty will NOT be imposed if estimated tax paid by July 31, 2020.


SALES AND USE TAX:Automatic extension until June 22, 2020 to file and pay:- Monthly returns originally due March 20, 2020 (further extension of previous relief)- Monthly and quarterly returns originally due April 20, 2020- Monthly returns due May 20, 2020

Not available for accelerated tax filers.

Interest & Penalty:Interest or penalty will NOT be imposed on returns filed and payments made by June 22, 2020

Installment Plan:Businesses who deferred their sales and use tax returns due to COVID-19 can schedule installment plans. Available for tax periods February through May. Monthly and quarterly filers should file all returns by June 20, 2020 to establish installment balance. Monthly filers will make 6 monthly payments June to November.Quarterly filers will make 3 payments in June, September and November.Penalties and interest will be waived under the installment plan.

WITHHOLDING TAX:Automatic extension until June 22, 2020 to file and pay:- Monthly returns originally due March 20, 2020 (further extension of previous relief)- Monthly and quarterly returns originally due April 20, 2020- Monthly returns due May 20, 2020

Not available for accelerated tax filers.

Interest & Penalty:Interest or penalty will NOT be imposed on returns filed and payments made by June 22, 2020.

Installment Plan:Businesses who deferred their withholding tax returns due to COVID-19 can schedule installment plans. Available for tax periods February through May. Monthly and quarterly filers should file all returns by June 20, 2020 to establish installment balance. Monthly filers will make 6 monthly payments June to November.Quarterly filers will make 3 payments in June, September and November.Penalties and interest will be waived under the installment plan.



https://www.michigan.gov/treasury/0,4679,7-121-99366---,00.html

https://www.michigan.gov/treasury/0,4679,7-121-99366---,00.html





State of Emergency

State Contact



Payment Plans


Minnesota DOR COVID-19 Page

Minnesota Gambling Tax COVID-19 Response

Mississippi

INCOME TAX:Automatic extension until July 15, 2020 for 2019 income tax returns originally due April 15, 2020.

Available for corporate income and franchise tax returns.


Interest & Penalty:Interest and penalty will NOT be imposed on 2019 income taxes if paid by July 15, 2020.

Any balance due after July 15, 2020 is potentially subject to late pay penalty of 0.5% per month (max 25%) AND late pay interest of 0.5% per month. A return not submitted by October 15, 2020 is subject to late file penalty of 5% per month (max 25%).


INCOME TAX:2020 Q1 and Q2 estimated income tax payments are extended to July 15, 2020.

Interest & Penalty:Interest and penalty will NOT be imposed on 2020 estimated income taxes if paid by July 15, 2020.


SALES TAX:Extension for filing and payment does NOT apply to sales tax, use tax, or any other state taxes. The state may consider an extension to file for these taxes on a case-by-case basis.

Interest & Penalty:The Commissioner has agreed to delay the imposition of interest and penalty on any unpaid tax during the presidentially declared national emergency.

WITHHOLDING TAX:Automatic extension until May 15, 2020 for withholding tax payments originally due for the month of April.

Withholding Requirements:Mississippi will NOT impose new withholding requirements on employers due to employees temporary telework location.

HOMESTEAD APPLICATION:Automatic extension until May 1, 2020 for homestead application.

BUSINESS PERSONAL PROPERTY TAX:Automatic extension until May 1, 2020.

NEXUS & APPORTIONMENT:Mississippi will NOT impose nexus or alter apportionment fractions based on an employees temporary telework requirements.

INTEREST & PENALTY WAIVER:Mississippi will suspend the accrual of interest and penalty on all new assessments and prior liabilities effective March 15, 2020 until the end of the national emergency.


As of March 16, 2020, all district offices will be closing to the public. Department of Revenue employees will begin teleworking. The Department's workforce is at a 40% staff reduction due to these conditions.

Phone: 601-923-7700

Mississippi COVID-19 DOR Page

Missouri

INCOME TAX:Automatic extension until July 15, 2020 for tax returns originally due April 15, 2020.

Available for returns filed by C corporations and partnerships.

INCOME TAX:Automatic extension until July 15, 2020 for tax payments originally due April 15, 2020.

Interest & Penalty:NO interest or penalty related to 2019 tax returns and payments filed by July 15, 2020.

Available for payments made by C corporations.

INCOME TAX:Automatic extension until July 15, 2020 for 2020 estimated tax payments originally due April 15, 2020 and June 15, 2020.

Interest & Penalty:NO interest or penalty related to 2020 estimated tax payments made by July 15, 2020.

Available for payments made by C corporations.

DECLARED:March 13, 2020 through June 15, 2020

Kansas City and St. Louis state office buildings are closed to the public. All other state office buildings are open to the public.

Missouri COVID-19 DOR Resource Page

Phone: 651-556-3000 or 1-800-657-3666




COLLECTION ACTIVITIES:State has temporarily stopped levies, revocation of licenses and permits and seizures of property.

PAYMENT PLANS:If experiencing financial hardship due to COVID-19, contact the Department to discuss options;651-556-3003 or 1-800-657-3909, Fax: 651-556-5116 or Email: [email protected]

Minnesota

INCOME TAX:Pursuant to §289A.18, Subdivision 1, corporation, s corporation, and partnership returns must be filed by the due date of the federal return.

Automatic extension until July 15, 2020 to file income tax returns originally due April 15, 2020.

Available to corporations, s corporations and partnerships.

INCOME TAX:NO payment extension.

Interest & Penalty:Taxpayers may request abatement of penalty if unable to file and/or pay timely.

INCOME TAX:NO payment extension for estimated payments.

To avoid penalty, interest, or additional tax charges, calculate 2020 estimated tax payments using one of the following options:

- 90% of estimated liability in 2020- 100% of actual liability in 2019 - 75% of actual liability in 2018

Note: If 2019 return is filed, state recommends use of actual liability for 2019.

SALES TAX:NO extension to file. Automatic extension until May 20, 2020 to make payment for returns due on March 20, 2020 and April 20, 2020. Applies to select eligible businesses*

Interest & Penalty:Interest or penalty will NOT be imposed on sales/use taxes reported on the returns due March 20, 2020 and April 20, 2020 if payment is made by May 20, 2020.

Eligible Businesses*: Monthly and quarterly return filers only and select businesses (bars, restaurants) impacted by Executive Order 20-04 to close.

OCCUPATIONAL TAX:Annual tax payments originally due May 1st have a 60 day grace period to July 1, 2020. Return is NOT extended and must be filed by May 1, 2020. Interest and penalties will not be assessed if at least 90% of the tax is paid by July 1st.

TOBACCO:Cigarette tax stamps will be shipped only starting March 31, 2020.

GAMBLING TAX:Lawful gambling tax filers may request extension by April 27, 2020 to receive grace period until June 22, 2020 to make payment. This request must be received by May 27, 2020. See link for additional detail.

MINNESOTACARE:60 day filing extension until May 15, 2020 for MinnesotaCare tax returns when request is filed by April 15, 2020. Extension can be requested via email at [email protected]

PROPERTY TAX:While state has no authority over localities, it is consulting with counties over possibly property tax payment relief options. At this time first half payment due date remains unchanged at May 15, 2020.



https://www.revenue.state.mn.us/our-response-covid-19

https://www.revenue.state.mn.us/our-response-covid-19

https://www.revenue.state.mn.us/gambling-taxes

https://www.revenue.state.mn.us/gambling-taxes

https://www.dor.ms.gov/Pages/Extensions-for-the-COVID-%E2%80%93-19-Pandemic.aspx

https://www.dor.ms.gov/Pages/Extensions-for-the-COVID-%E2%80%93-19-Pandemic.aspx

https://dor.mo.gov/faq/covid-19/covid-19-individual-corp.php

https://dor.mo.gov/faq/covid-19/covid-19-individual-corp.php





State of Emergency

State Contact



Payment Plans


Kansas City, Missouri

PROFITS EARNINGS TAX:Automatic extension until July 15, 2020 for tax returns originally due April 15, 2020. Form 108 and 108B

PROFITS EARNINGS TAX:Automatic extension until July 15, 2020 for tax payments originally due April 15, 2020.


The City Hall and other city facilities are closed to the public until further notice.

St. Louis, Missouri

EARNINGS TAX:Automatic extension until July 15, 2020 for tax returns originally due April 15, 2020.

EARNINGS TAX:Automatic extension until July 15, 2020 for tax payments originally due April 15, 2020.


The City Hall Department of Revenue Office is temporarily closed.

Montana NO filing extensions NO payment extensions NO payment extensions

PAYMENT PLANS:Taxpayers can request an extension on existing payment plans for state taxes. Request can be made by:- Collections Bureau: 406-444-6964- Emailing [email protected] Online with MT Transaction Portal (TAP)


The Havre office has limited access beginning March 19, 2020 at 8:00 a.m.

Phone: (406) 400-2411

Payment plans email: [email protected]

Montana COVID-19 Page

Nebraska

INCOME TAX:Automatic extension until July 15, 2020 for 2019 income tax returns originally due between April 1, 2020 and July 15, 2020.

Fiscal Year Filers:Automatic extension until July 15, 2020 for fiscal year taxpayers with return due dates between April 1, 2020 and July 15, 2020.

INCOME TAX:Automatic extension until July 15, 2020 for 2019 income tax payments originally due between April 1, 2020 and July 15, 2020.

Fiscal Year Filers:Automatic extension until July 15, 2020 for fiscal year taxpayers with return due dates between April 1, 2020 and July 15, 2020.

Previously scheduled tax payments can be cancelled and rescheduled using the state's E-pay system or calling 800-742-7474.


INCOME TAX:2020 estimated income tax payments originally due April 15, 2020 are extended to July 15, 2020.

NO extension for the Q2 estimated payment.

Previously scheduled tax payments can be cancelled and rescheduled using the state's E-pay system or calling 800-742-7474.

Interest & Penalty:Interest and penalty will NOT be imposed on 2020 estimated income taxes if paid by July 15, 2020.

WITHHOLDING REQUIREMENTS:Nebraska will NOT require employers to change the state of employee income tax withholding as a result of employees telecommuting or temporarily relocated to a work location within or outside Nebraska due to COVID-19. This is applicable from the period March 13, 2020 through January 1, 2021 (unless the emergency is extended).

BUSINESS PERSONAL PROPERTY TAX:Interest & Penalty:The following interest & penalties are waived for the 2020 tax year:- 10% penalty on tax due on any value added to a personal property return or added by filing a personal property return after May 1, 2020 and on or before June 30, 2020.- 25% penalty on tax due on any value added to a personal property return or added by filing a personal property return after July 1, 2020.

Interest will be assessed on all value added to a personal property return or added through the filing of a personal property return after July 15, 2020.

OTHER TAXES:Tax Commissioner may grant penalty or interest relief on other taxes administered by the state. Relief must be requested using Form 21 or 21A.

FINANCIAL INSTITUTIONS:NO filing or payment extension. Interest and penalties related to payments due between April 1, 2020 and July 15, 2020 will be automatically waived.


NevadaGENERAL:Specific questions should be emailed with the subject line "Taxpayer Question".


All Taxation offices are closed to the public starting March 16, 2020.

Phone: 866-962-3707




https://mtrevenue.gov/covid-19-updates/





State of Emergency

State Contact



Payment Plans


New Hampshire

BUSINESS TAX (BPT and BET):The state has NOT extended the deadline to file the Business Profits Tax (BPT) or Business Enterprise Tax (BET).

The state offers an automatic 7 month extension to file.

BUSINESS TAX (BPT and BET):The state has NOT extended the deadline to pay the Business Profits Tax (BPT) or Business Enterprise Tax (BET).

Standard Relief:The state will NOT impose penalties OR interest IF:- By April 15, 2020 the taxpayer has paid 'an amount no less than their total 2018 tax liability' OR 2019 total tax liability; AND- The tax return and remaining 2019 liability is paid by the automatic 7-month extension

Qualifying Additional Relief:Taxpayers with a 2018 total tax liability of $50,000 or less have until June 15, 2020 to pay an amount no less than their 2018 tax liability OR 2019 total tax liability. The provisions of Standard Relief begin June 15th.

BUSINESS TAX (BPT and BET):NO Payment Extensions.

Standard Relief:Underpayment penalties will NOT exist IF the taxpayer basis its 2020 estimated tax on:- Its 2018 total tax liability AND makes a payment equal to 25% of the total 2018 tax liability in each 2020 quarter- Total 2019 tax liability

Qualifying Additional Relief:Taxpayers with a 2018 total tax liability of $50,000 or less have until June 15, 2020 to pay their 2020 estimated tax.

There are currently NO extensions to file or pay Meals & Rentals Tax or any other tax imposed by the NH Department of Revenue Administration (DRA).

DECLARED:March 13, 2020 through May 15, 2020.

New Hampshire DOR Page

INCOME TAX:Automatic extension until July 15, 2020 for estimated income tax payments originally due on April 15, 2020.

Available for calendar year end corporations, S-corporations, banking/financial institutions and partnerships.

Quarter 2 estimated payments are still due June 15, 2020.

New Jersey Division of Taxation regional and Trenton offices are closed to the public beginning March 18, 2020

New Jersey DOR COVID-19DECLARED:March 9, 2020

New Jersey

INCOME TAX:On April 14, 2020 Governor signed S.B 2338 providing an automatic filing extension until July 15, 2020 for the 2019 corporation business tax originally due April 15, 2020.


INCOME TAX:Automatic payment extension until July 15, 2020 for corporation business tax payments originally due on April 15, 2020.


NO penalty or interest related to 2019 tax returns and income tax payments made by July 15, 2020.

NEXUS:On March 30, 2020 the state announced it would temporarily waive their nexus imposition under N.J.A.C 18:7-1.9(a) & N.J.S.A 54:10A-2 which 'treats the presence of employees working from their homes in New Jersey as sufficient nexus for out-of-state corporations'. If an employee is working from home in NJ because of COVID-19, nexus is NOT established.

DIGITAL SIGNATURES:The Division will accept scanned images of signatures and digital signatures on documents related to the determination or collection of tax (including statute of limitations, closing agreements, appointment of Taxpayer Representative).

TAX COURT OF APPEALS:Automatic and statutory extension of 90-day timeframe which individuals and businesses may file a NJ Tax Court or NJ County Boards of Taxation appeal, or administrative protest until the later of May 1, 2020 or 30 days after State of Emergency has ended.

OVERPAYMENT INTEREST:The overpayment interest rules in N.J.S 54A:9-7 are extended for 6 months after the conclusion of the state of emergency OR within 6 months after the return is filed, whichever is later.

STATUTE OF LIMITATIONS:The statute of limitations to assess tax is extended 90 days after the conclusion of the state of emergency declared under Executive Order #103.

STATE GOVERNMENT:State budget will be extended to September 30, 2020. The subsequent state fiscal year will be October 1, 2020 through June 30, 2021. Municipal fiscal years are not impacted.

PROPERTY TAX PAYMENTS:Governor Murphy signed an executive order that allows municipal governments to extend the grace period for property tax payments until June 1, 2020.

EMPLOYER WITHHOLDING TAX:During the COVID pandemic:The sourcing of employees' wages, will NOT change to location of where employee is performing service (remote location). Employer may source in accordance with their location. However, employers are advised to consider own unique circumstances in deciding whether to change employee wages from NJ to another state. PA and NJ have reciprocity agreement.



https://www.revenue.nh.gov/

https://www.state.nj.us/treasury/taxation/covid19.shtml





State of Emergency

State Contact



Payment Plans


New Mexico

CORPORATE INCOME TAX:Automatic extension until July 15, 2020 for corporate income tax returns originally due on April 15, 2020.

Available for corporate income tax.

CORPORATE INCOME TAX:Automatic extension until July 15, 2020 for corporate income tax payments originally due on April 15, 2020.

Interest & Penalty:NO penalty or interest related to 2019 tax returns and corporate income tax payments made by July 15, 2020.


CORPORATE INCOME TAX:Automatic extension until July 15, 2020 for estimated income tax payments originally due between April 15, 2020 and July 14, 2020.

Interest & Penalty:- NO penalty related to 2020 estimated income tax payments made by July 15, 2020.- NO interest for estimated payments originally due April 15, 2020.- Interest will accrue from original due date until tax is paid for estimated payments originally due between April 16, 2020 and July 14, 2020.


SALES TAX:NO filing or payment extension at this time for gross receipts tax.

WITHHOLDING TAX:Automatic extension until July 25, 2020 to file returns and make payments originally due between March 25, 2020 and July 25, 2020.

Interest & Penalty:- NO penalty related to tax returns and payments filed by July 25, 2020. - Interest will accrue from original due date until tax is paid, regardless of extension.

DEBT COLLECTION RELIEF:The Department is doing the following to assist taxpayers:- Severe collection activities, including new liens, seizures and injunctions will cease for 90 days. - Noncompliant taxpayers will be offered managed audits which can result in a waiver of penalty and interest for 180 days.- Taxpayers on payment plans will be offered deadline extension up to 60 days to pay.

AUDITS:Taxpayers currently undergoing an audit can request 60 day suspension or waver.


All New Mexico Taxation and Revenue district offices are now open on an appointment only basis.

New Mexico DOR Page

SALES TAX:Quarterly and annual filers can request penalty and interest relief if they were unable to file or pay by March 20, 2020 due date. Returns must be filed and payment received within 60 days of the due date. Request can be submitted electronically.

New York Notice N-20-1 provided 4 examples of 'acceptable reasons' for failing to meet the March 20, 2020 deadline. Please review notice when requesting penalty and interest relief.

The Tax Commissioner's authority to abate interest and penalties has been extended. Taxpayers have until June 22, 2020 to file and pay taxes that were original due on March 20, 2020 and request proper relief using the link below.

Link to request relief

New York City, New York

NO filing extensions.

CITY INCOME TAX:NO payment extensions.

Interest & Penalty:NO penalties on business tax returns if tax is paid and return is filed by July 15, 2020. Must request penalty relief in writing, via email, or using online portal. To obtain penalty waiver, all paper filings should be marked “COVID-19” on the top center of the first page. Online filings should indicate "CV" in special condition code.

Interest will accrue from original due date currently at a rate of 9%.

OTHER TAXES:NO payment extensions.

Interest & Penalty:NO penalties on business tax returns if tax is paid and return is filed by July 15, 2020. Must request penalty relief in writing, via email, or using online portal. To obtain penalty waiver, all paper filings should be marked “COVID-19” on the top center of the first page. Online filings should indicate "CV" in special condition code.

Interest will accrue from original due date currently at a rate of 9%.

PAYMENT PLANS:To request a payment plan: www.nyc.gov/dofpaymentplan.

In-person visits for most New York City Departments are suspended.

Penalty abatements email: [email protected]

[email protected]

Business Tax Filing Extensions and the COVID-19 Outbreak

New York

CORPORATE INCOME TAX:Automatic extension until July 15, 2020 for 2019 tax returns originally due on April 15, 2020.

Additional exemption can be requested until October 15, 2020.

Available for corporations taxed under New York Tax Law Articles 9, 9-A, and 33.

Corporations:- Article 9: Transportation and transmission companies, telecommunications companies, and utility service providers- Article 9-A: General business corporations- Article 33: Insurance corporations

CORPORATE INCOME TAX:Automatic extension until July 15, 2020 for 2019 corporate tax payments and related 2020 tax installments originally due on April 15, 2020.

Scheduled tax payments originally due April 15, 2020 can be cancelled and rescheduled.

Interest & Penalty:NO interest or penalty related to 2019 income tax returns and related payments made by July 15, 2020.


CORPORATE INCOME TAX:2020 estimated payments and installments originally due on April 15, 2020 are extended until July 15, 2020.

Estimated payments due on June 15, 2020 will be considered the 1st 2020 installment payment. Extended payments now due July 15, 2020 will be considered the 2nd 2020 installment payment.

Scheduled tax payments originally due April 15, 2020 can be cancelled and rescheduled.



ELECTRIC GENERATING FACILITIES:Annual report due April 30th is extended until June 30, 2020.

REAL PROPERTY TAX:Governor Cuomo issued an executive order that extends the time period to pay property taxes by 21 days in more than 100 municipalities. See individual cities for extended due dates.

DIGITAL SIGNATURES:Through May 9, 2020 taxpayers are allowed to submit digital signatures. Power of Attorney forms cannot be digitally signed. When submitting, the taxpayer must include a verification statement in a cover letter or email. See Important Notice N-20-3 for additional information.

PAYMENT PLANS:Contact state at 518-457-5434 to discuss installment agreement payment plan options if needed.

DECLARATION:March 7, 2020

Call Center will be open for additional hours on Thursday, March 19, and Friday, March 20, to assist sales tax filers. Representatives will be available from 8:30 a.m. to 7:30 p.m.

New York State Tax COVID-19 Response Page



http://www.tax.newmexico.gov/

https://www.tax.ny.gov/press/alerts/sales-tax-relief-for-covid-19.htm

https://www.tax.ny.gov/press/alerts/nys-tax-response-to-covid-19.htm

https://www.tax.ny.gov/press/alerts/nys-tax-response-to-covid-19.htm





State of Emergency

State Contact



Payment Plans


Link to tax list

North Dakota


Fiscal year filers:The automatic July 15, 2020 extension also applies to fiscal year returns with an original OR extended due date between April 15, 2020 and July 15, 2020.

Applies to corporations, S-corporations and partnerships.


Fiscal year filers:The automatic July 15, 2020 extension also applies to fiscal year returns with an original OR extended due date between April 15, 2020 and July 15, 2020.

Previously scheduled 2019 income tax payments can be canceled and rescheduled.

Interest & Penalty:NO interest or penalty related to extended 2019 tax returns and payment made by July 15, 2020.

Applies to corporations, S-corporations and partnerships.

INCOME TAX:Estimated payments originally due between April 15, 2020 and July 15, 2020 are extended until July 15, 2020.

Previously scheduled 2020 income tax payments can be canceled and rescheduled.

Interest & Penalty:NO interest or penalty related to 2020 estimated tax payment made by July 15, 2020.

SALES TAX:NO filing or payment extension at this time. Taxpayers should contact state to request additional time to file and pay other taxes imposed by the North Dakota State Tax Commissioner.

OTHER TAXES:Taxpayers should contact state to request additional time to file and pay other taxes imposed by the North Dakota State Tax Commissioner.

NEXUS:If telecommuting in North Dakota is temporary as a result of COVID-19, income tax nexus is NOT established in the state.

PAYROLL FACTOR - APPORTIONMENT:If telecommuting in North Dakota is temporary as a result of COVID-19, the related ND payroll is NOT included in the numerator of the ND payroll factor.

STATUTE OF LIMITATIONS:The 2019 statute of limitations is unaffected and will remain April 15, 2023.

NOTICES:There are NO extension waivers for response times on Notice of Determinations or other state correspondence with set response times.


State offices are limiting public access through April 6, 2020.

Phone: 877-328-7088

North Dakota COVID-19 Guidance

INCOME AND FRANCHISE TAX:Automatic extension until July 15, 2020 for 2019 tax returns originally due April 15, 2020.

Available for corporations and partnerships.

STATUTE OF LIMITATIONS:The statute of limitations for obtaining a refund for an affected return expiring during COVID is extended to July 15, 2020.


North Carolina

INCOME AND FRANCHISE TAX:Automatic extension until July 15, 2020 for 2019 tax returns originally due April 15, 2020.

Automatic Interest & Penalty Relief:- NO late action penalties* if tax is paid by July 15, 2020. - NO interest from April 15, 2020 through July 15, 2020 if tax is paid by July 15, 2020. Interest relief was announced in a new law signed on May 4, 2020 (for corporate and franchise taxes).

Late action penalties*:- Failure to obtain license- Failure to file a return- Failure to pay tax when due- Penalties related to informational returns

Available for corporations and partnerships.

Additional Penalty Relief:If impacted by COVID-19, taxpayers can complete Form NC-5502 to request a special waiver from penalty and interest for periods outside the automatic relief (listed above).

INCOME AND FRANCHISE TAX:NO payment extension.

Interest relief was announced in a new law signed on May 4, 2020 for corporate and franchise taxes.

State will waive interest from April 15, 2020 through July 15, 2020 if 2020 estimated payment is paid by July 15, 2020. NO penalties imposed on late estimated payments.

SALES TAX:NO late action penalties* on sales tax returns that are originally due between March 15, 2020 and July 15, 2020; IF the return is filed and tax is paid on or before July 15, 2020. Interest will accrue from original due date at a rate of 5%.


To obtain penalty waiver on proposed assessments of a penalty, a taxpayer should contact the Department by phone to discuss: 877-252-3052.


WITHHOLDING TAX:NO late action penalties* on withholding tax returns that are originally due between March 15, 2020 and July 15, 2020; IF the return is filed and tax is paid on or before July 15, 2020. Interest will accrue from original due date at a rate of 5%.



Link to Form NC-5502

North Carolina Department of Revenue service centers are closed to public.

Phone: 877-252-3052

North Carolina Department of Revenue COVID-19

BUSINESS TAXES:NO late action penalties* on business returns** that are originally due between March 15, 2020 and July 15, 2020; IF the corresponding license is obtained, return is filed, or tax is paid on or before July 15, 2020. Interest will accrue from original due date at a rate of 5%.


Business returns**:For a complete list of eligible taxes, see link below:



https://files.nc.gov/ncdor/documents/files/2020-3-31-Important-Notice-COVID-4_1.pdf

https://www.nd.gov/tax/covid-19-tax-guidance/

https://www.nd.gov/tax/covid-19-tax-guidance/

https://files.nc.gov/ncdor/documents/files/NC-5502_Final.pdf

https://www.ncdor.gov/home/ncdor-actions-covid-19

https://www.ncdor.gov/home/ncdor-actions-covid-19





State of Emergency

State Contact



Payment Plans


Ohio

INCOME TAX:Automatic extension until July 15, 2020 for the following tax returns originally due between April 15, 2020 and June 15, 2020:- Municipal net profit tax filed through state's centralized system- Pass through entity composite- Pass through entity withholding

INCOME TAX:Automatic extension until July 15, 2020 for the following tax payments originally due between April 15, 2020 and June 15, 2020:- Municipal net profit tax filed through state's centralized system- Pass through entity composite- Pass through entity withholding

Previously scheduled payments can be canceled and rescheduled using the Ohio Business Gateway.


Extension until July 15, 2020 for 2020 estimated payments originally due between April 15, 2020 and June 15, 2020 for the following taxes:- Municipal net profit tax filed through state's centralized system- Pass through entity composite- Pass through entity withholding

Previously scheduled payments can be canceled and rescheduled using the Ohio Business Gateway.


There is NO extension for sales or use tax.There is NO extension for employer withholding.

REAL PROPERTY TAX:The following counties have issued automatic extensions for payment of second-half 2019 taxes (extended payment date varies):- Belmont- Columbiana- Cuyahoga- Delaware- Franklin- Geauga- Montgomery - Monroe- Paulding- Trumbull- Washington

OTHER TAXES:There is NO extension for Commercial Activity tax, FIT, excise tax or employer withholding.

ELECTRONIC SIGNATURES:During the emergency declaration, the Department will temporarily accept electronic signatures on refund claims, TBOR-1s, Petitions for Reassessment, Settlement Agreements and VDAs.

REASSESSMENTS:Petitions for reassessments due between March 9, 2020 and the end of the Governor's COVID-19 declaration are extended to July 30, 2020.Reassessments, requests for reconsideration of refund claims and BTA notices of appeals can be filed electronically by emailing: [email protected].

REFUND CLAIM STATUTE OF LIMITATIONS:Refund claims due between March 9, 2020 and the end of the Governor's COVID-19 declaration are extended to July 30, 2020.


Ohio walk-in centers are closed. All agency contact numbers are available for calls.

Ohio COVID-19 DOR Response

Ohio RITA

Automatic extension until July 15, 2020 for 2019 municipal income tax returns originally due April 15, 2020.

Automatic extension until July 15, 2020 for 2019 municipal income tax payments originally due April 15, 2020.


2020 estimated payments (Q1/Q2) originally due between April 15, 2020 and June 15, 2020 are extended until July 15, 2020.


RITA has suspended all in-person taxpayer assistance effective Saturday, March 14, 2020.

Phone: 800-860-7482

Ohio RITA COVID-19 Updates

INCOME TAX:Oklahoma will conform to the IRS' extension of payment until July 15, 2020 for 2019 payments due on April 15, 2020.

C corporations have until August 14, 2020 to file returns originally due May 15th.

Previously scheduled 2019 payments can be canceled and rescheduled by submitting a state authorized form to [email protected]

Interest & Penalty:NO interest or penalty will be imposed on 2019 income tax that was originally due on April 15, 2020 if paid by July 15, 2020.

INCOME TAX:Q1 2020 estimated payments originally due on April 15, 2020 are extended until July 15, 2020.

NO extension for Q2 estimated payments.

Previously scheduled 2020 Q1 payments can be canceled and rescheduled by submitting a state authorized form to [email protected]

Interest & Penalty:NO interest or penalty will be imposed on 2020 estimated income tax that was originally due on April 15, 2020 if paid by July 15, 2020.


Oklahoma

INCOME TAX:Oklahoma will conform to the IRS' extension of filing until July 15, 2020 for 2019 returns originally due on April 15, 2020.

C Corporations have until August 14, 2020 to file returns originally due on May 15, 2020.

Form to reschedule payments

INSTALLMENT AGREEMENTS:If unable to make monthly payments, contact the department to make alternative arrangements. Interest will continue to accrue.

Oklahoma Tax Commission's Compliance Division lobby and Tulsa location is closed. Taxpayers may visit main office (2501 N Lincoln Blvd, Oklahoma City, OK) for in-person service by appointment only.

Oklahoma Tax Commission COVID-19 Page



https://www.tax.ohio.gov/Coronavirus.aspx

https://www.tax.ohio.gov/Coronavirus.aspx

https://www.ritaohio.com/Resources/News/ViewNews?gid=3eb61b02-e7ff-476e-bc4d-0a07da3fb6ef

https://www.ok.gov/tax/documents/511-SP.pdf

https://www.ok.gov/tax/COVID-19_Information_and_Updates.html

https://www.ok.gov/tax/COVID-19_Information_and_Updates.html





State of Emergency

State Contact



Payment Plans


Oregon

CORPORATE EXCISE & INCOME TAX:Automatic extension of filing until July 15, 2020 for the following 2019 tax returns originally due between April 1, 2020 and July 15, 2020:- Corporation Excise Tax Return- Corporation Income Tax Return- Insurance Excise Tax Return- Oregon Composite Return

The following returns are NOT extended:-Partnerships (Form 0R-65) due date remains March 16, 2020.-S corporations (Form OR-20-S) due date remains April 15, 2020.

Fiscal year filers:Fiscal year returns due April 15, 2020 or May 15, 2020 are extended until July 15, 2020.

CORPORATE EXCISE & INCOME TAX:Automatic extension until July 15, 2020 for the following 2019 tax payments originally due between April 1, 2020 and July 15, 2020:- Corporation Excise Tax Return- Corporation Income Tax Return- Insurance Excise Tax Return- Oregon Composite Return

The following payments are NOT extended:-Partnerships (Form 0R-65) due date remains March 16, 2020.-S corporations (Form OR-20-S) due date remains April 15, 2020.

Fiscal year filers:Fiscal year payments due April 15, 2020 or May 15, 2020 are extended until July 15, 2020.

Interest & Penalty:NO interest or penalty will be imposed on tax that was originally due on May 15, 2020 if paid by July 15, 2020.

CORPORATE EXCISE & INCOME TAX:2020 estimated tax payments are NOT extended.

Overpayments:In updated FAQs issued March 31, 2020 overpayments due to payments made prior to April 15th, will be applied as of April 15, 2020 as long as return is filed by July 15, 2020, or if filing an extension, by November 15, 2020. Payments made after April 16, 2020 and before the return is filed will be applied based on payment date as long as return is filed timely (July 15, 2020 or if extended, November 15, 2020).

COMMERCIAL ACTIVITY TAX:Underpayment penalties for good faith effort will NOT be imposed on first quarter payments (due April 30)

On April 27, 2020 the Department of Revenue revised OAR 150-317-1300 to change the threshold requiring estimated tax payments from $5,000 of annual tax liability to $10,000 (for the first year of tax)

Interest & Penalty:The state will NOT impose underestimated penalties for not making a Q1 payment if the business isn't financial able to make one. Business impacted should keep documentation to show:- Their inability to pay a quarterly payment- Their inability to reasonably calculate a quarterly or annual liability- That the taxpayer is unclear whether their business will owe OR CAT in April 2020

STATUTE OF LIMITATIONS:2016 claims for refunds with expiring statute of limitations between April 1st and July 14th have until July 15, 2020 to file.

EXISTING PAYMENT PLANS:Taxpayers unable to comply with existing payment plans through June 30, 2020 can request modification.

NEW PAYMENT PLANS:Taxpayers who are unable to pay their debt can enter into a payment agreement with the Department.

GARNISHMENTS:The state has stopped wage garnishments in the state. Taxpayers experiencing hardship due to COVID-19 can request this garnishment hold prior to June 30, 2020.

DECLARED:March 8, 2020 through July 6, 2020

Beginning March 25, 2020 the Salem Revenue building and all regional field offices are closed to the general public.

Oregon DOR COVID-19 Page

Portland & Multnomah, Oregon

Portland Business License Tax & Multnomah County Business Income Tax:Automatic extension of filing until July 15, 2020 for any 2019 combined tax return originally due between April 15, 2020 and July 15, 2020.

The standard six-month filing extension (if requested) will further extend the return until October 15, 2020.

Fiscal Year Filers:Automatic extension until July 15, 2020 for 2018 combined tax returns with a valid 6-month extension date between April 1, 2020 and July 16, 2020.

Includes Pay Ratio Surtax, Heavy Vehicle Tax, and Residential Rental Program Fees

Portland Business License Tax & Multnomah County Business Income Tax:Automatic extension of payment until July 15, 2020 for any 2019 combined tax return originally due between April 15, 2020 and July 15, 2020.

Fiscal Year Filers:Automatic extension until July 15, 2020 for 2018 combined tax returns with a valid 6-month extension date between April 1, 2020 and July 16, 2020.

NO penalties or interest if tax is paid and returns are filed by July 15, 2020.

Includes Pay Ratio Surtax, Heavy Vehicle Tax, and Residential Rental Program Fees

Portland Business License Tax & Multnomah County Business Income Tax:NO payment extension.

Arts Education & Access Income Tax:Automatic filing and payment extension until July 15, 2020 for 2019 tax returns originally due on April 15, 2020.

Clean Energy Surcharge:Automatic filing extension until July 15, 2020 for 2019 tax returns originally due on April 15, 2020 and May 15, 2020 (for C-Corporations). - NO PAYMENT EXTENSION AVAILABLE (2019 tax or 2020 estimated payments).- NO penalties on late payment of tax. Interest will accrue from original due date.

Transient Lodging Tax:NO payment of filing extension.

DELINQUENT TAX:The Revenue Division will NOT default any payment plans for non-payment during this time, although interest will continue to accrue. No delinquent accounts will be forward to collection agencies.

PAYMENT PLANS:The Revenue Division encourages taxpayers to contact them regarding payment plans.

LIENS:Property lien states will continue to be mailed to lien holders. Lien payments may be deferred until July 15, 2020. To request this deferral, write "Deferral Requested" on the next billing statement, and mail it back to the Revenue Division.



https://www.oregon.gov/dor/Pages/COVID19.aspx





State of Emergency

State Contact



Payment Plans


Pennsylvania

CORPORATE INCOME TAX:Pursuant to §7403, an income tax return is due 30 days after the federal income tax return is to be filed.

Partnerships and S Corporations:Automatic filing extension until July 15, 2020 to file 2019 returns originally due April 15, 2020.

Corporations:Automatic filing extension until August 14, 2020 to file 2019 returns originally due May 15, 2020.

A valid 6 month extension will extend the 2019 corporate return to February 16, 2021

Fiscal Year Filers:Automatic extension until August 14, 2020 to file 2019 corporate net income tax returns originally due in April, May, June of July 2020.

CORPORATE INCOME TAX:Partnerships and S Corporations:Automatic filing extension until July 15, 2020 to file 2019 returns originally due April 15, 2020.

Corporations:Automatic filing extension until August 14, 2020 to file 2019 returns originally due May 15, 2020.

Fiscal Year Filers:Automatic extension until August 14, 2020 to pay 2019 corporate net income tax originally due in April, May, June of July 2020.

Interest & Penalty:NO interest or penalty related to 2019 tax returns and payments filed by July 15, 2020 or August 14, 2020.

CORPORATE INCOME TAX:NO extension for 2020 estimated payments.

SALES TAX:Department is waiving accelerated sales tax (AST) payments for April, May, and June. Taxpayers are requested to remit the taxes for the month prior on due dates for standard filers which is April 20th, May 20th and June 22nd.

NO penalties on AST payments originally due on March 20, 2020 through June 22, 2020.

LOCAL PROPERTY TAX:Senate Bill 841 was signed on April 20, 2020 to allow taxing districts to waive late fees and penalties for property taxes paid by December 31, 2020.

PRODUCT DEALER LICENSES:Any licenses set to expire February 29, 2020 are extended until further notice.

BUSINESS TAX LICENSES:The Department is extending all business tax licenses and certifications that are set to expire until further notice.

IFTA COMPLIANCE:Automatic extension until June 1, 2020 for the 2020 first quarter IFTA tax report that was originally due April 30, 2020. NO interest or penalty will apply if tax and returns are filed by June 1st.

ASSESSMENTS AND NOTICES:If an assessment and/or notice requires response by specific date, the deadline is temporarily suspended until offices have re-opened.

TAX APPEALS:Petitions will be accepted as timely filed if received by whichever is later:- 30 days after the reopening of the Board of Appeals office; or- The original appeal deadline


All Department of Revenue offices and call centers are closed. State encourages use of its Online Customer Service Center.

Pennsylvania COVID-19 DOR Resource

BUSINESS INCOME & RECEIPTS TAX AND NET PROFITS TAX:Automatic extension until July 15, 2020 for BIRT and Net Profits tax payments originally due April 15, 2020.

Previously scheduled BRT and NPT payments can be cancelled and rescheduled using the link below no later than April 10, 2020.

Applies to all taxpayers including fiscal year filers and partnerships.

Interest & Penalty:Interest and penalty will NOT be imposed on 2019 income taxes if paid by July 15, 2020. If unpaid by July 15th, interest will accrue from April 15th.

Link to Reschedule Payments

Philadelphia, Pennsylvania

BUSINESS INCOME & RECEIPTS TAX AND NET PROFITS TAX:2020 Q1 estimated BIRT and Net Profits tax payments originally due April 15, 2020 are extended to July 15, 2020.

Previously scheduled BRT and NPT payments can be cancelled and rescheduled using the link below no later than April 10, 2020.



USE & OCCUPANCY TAX:Businesses that do NOT have access to their place of business (not deemed 'essential') are NOT considered to "occupy" space in accordance with the Use & Occupancy Tax. Taxpayers should use Line 3 - 'Non-taxable Exempt Amount' on their returns to indicate their property was not accessible pursuant to the Mayor's order beginning March 17, 2020. Landlords must refund the tax to tenants.

Taxpayers seeking a refund should amend their return based on the period of ordered closure.

BUSINESS INCOME & RECEIPTS TAX (BIRT) AND NET PROFITS TAX:Automatic extension until July 15, 2020 for BIRT and Net Profits tax returns originally due April 15, 2020.


NEXUS, REVENUE SOURCING & APPORTIONMENT:The nexus threshold under §19-2603 is suspended during COVID-19 emergency. Nexus is NOT established by an employee working in the City during the pandemic.

Philadelphia non-resident employees who previously performed services while working from a location in the City, should continue to source revenue to Philadelphia for the BIRT and NPT even when working from home outside the City due to COVID-19.

WAGE TAX:Non-resident employees that typically work in Philadelphia are not subject to City Wage tax during the time spent working outside of the city.

An employer may choose to continue withholding the Wage Tax from 100% of a non-resident employee's compensation. This non-resident employee working from home may file for a refund using a 'Wage Tax Refund Petition' in 2021.

An employer is required to withhold the wage tax for Philadelphia residents regardless of where they work.

REAL ESTATE TAX:City will allow an automatic 30 day extension to June 15, 2020 for Real Estate Tax originally due by March 31, 2020.

Interest & Penalty:Interest and penalty will NOT be imposed on real estate taxes if paid by June 15, 2020.

Real Estate Payment Plans:The deadline for filing payment plan applications for 2020 real estate taxes is extended to June 15, 2020.

All city offices are closed starting March 17th.

Philadelphia Extension Page - COVID-19



https://www.revenue.pa.gov/Pages/COVID19.aspx

https://www.revenue.pa.gov/Pages/COVID19.aspx

https://docs.google.com/forms/d/e/1FAIpQLSeNBD4YgrZdD7uv5qr1BNrc37tlrn4HhdAorns0KbvDYgHw5g/viewform

https://www.phila.gov/documents/coronavirus-tax-guidance/

https://www.phila.gov/documents/coronavirus-tax-guidance/





State of Emergency

State Contact



Payment Plans


Rhode Island

INCOME TAX:Automatic extension until July 15, 2020 to file 2019 income tax returns originally due April 15, 2020.

Fiscal Year Filers:Automatic filing extension until July 15, 2020 applies to fiscal year filers with an original OR extended due date of April 15, 2020.

Available for corporations, pass through entity withholding, single member LLC, and composite income tax.


Fiscal Year Filers:Automatic payment extension until July 15, 2020 applies to fiscal year filers with an original OR extended due date of April 15, 2020.

Interest & Penalty:NO interest or penalty related to 2019 tax returns and payments made by July 15, 2020.


INCOME TAX:Automatic extension until July 15, 2020 for 2020 estimated tax payments originally due April 15, 2020 and June 15, 2020.

Interest & Penalty:NO interest or penalty related to 2020 extension payments made by July 15, 2020.


SALES TAX:Taxpayers have ability to request penalty abatement when no negligence or intentional disregard of law is demonstrated.

EMPLOYER WITHHOLDING TAX:Nonresidents: During the COVID pandemic the income of employees who are nonresidents temporarily working outside of Rhode Island solely due to the pandemic will be treated as Rhode Island source income for withholding purposes.Residents: Rhode Island will not require employers located outside of the state to withhold Rhode Island income taxes from the wages of employees who are Rhode Island residents temporarily working in the state solely due to the pandemic.

PROPERTY TAX REFUND CLAIMS:Automatic extension until July 15, 2020 for claims originally due April 15, 2020.

OTHER TAXES:Automatic filing and payment extension until July 15, 2020 available for the following 2019 returns originally due April 15, 2020.- Bank excise- Bank deposits (return originally due Jun 15, 2020)- Insurance premiums- Surplus lines returns- Public service corporation

Automatic extension until July 15, 2020 for estimated payments originally due June 15, 2020.

Interest & Penalty:NO interest or penalty related to 2019 tax returns and payments made by July 15, 2020.

ADMINISTRATIVE HEARINGS:The Division of Taxation is postponing and rescheduling many reviews and hearings as a result of COVID-19. Taxpayers with an upcoming hearing date should receive communication regarding postponement.


Phone: 401-574-8829Rhode Island DOR COVID-19 Page

South Dakota

BANK FRANCHISE TAX:For taxpayers with federal income tax returns originally due April 15, 2020, there is an automatic extension until July 30, 2020 to file and pay bank franchise tax returns originally due April 30, 2020.

NO penalties or interest if tax and return is made by July 30, 2020.


South Dakota offices are closed until May 31st. Representatives available via chat function or phone.

Phone: 800-829-9188

South Dakota COVID-19 DOR

South Carolina

INCOME TAX:Automatic extension until July 15, 2020 for 2019 corporate income tax returns originally due between April 15, 2020 and July 15, 2020.

Available for original and extended due dates. Available for calendar and fiscal year filers.

An additional filing extension until October 15, 2020 can be requested on or before July 15, 2020.

Available for income tax, franchise tax, and corporate license fees.

INCOME TAX:Automatic extension until July 15, 2020 for 2019 corporate income tax payments originally due between April 15, 2020 and July 15, 2020.

Available for original and extended payment dates. Available for calendar and fiscal year filers.

Scheduled tax payments that have NOT been processed can be cancelled and scheduled for a different date using MyDORWAY or emailing: [email protected]



INCOME TAX:2020 estimated corporate income tax payments originally due between April 15, 2020 and June 15, 2020 are automatically extended to July 15, 2020.

Scheduled tax payments that have NOT been processed can be cancelled and scheduled for a different date using MyDORWAY or emailing: [email protected]

Interest & Penalty:Interest and penalty will NOT be imposed on 2020 estimated income tax if paid by July 15, 2020.


SALES TAX:Automatic extension until June 1, 2020 to file AND pay 2020 tax returns originally due between April 1, 2020 and June 1, 2020.

Interest & Penalty:Interest or penalty will NOT be imposed if 2020 tax payment is made by June 1, 2020

Available for:- State sales/use tax AND - Local sales/use tax collected by the Department.

Does NOT apply to tax returns filed with a county of municipality.

WITHHOLDING TAX:Automatic extension until June 1, 2020 to file AND pay 2020 tax returns originally due between April 1, 2020 and June 1, 2020.

Interest & PenaltyInterest or penalty will NOT be imposed if tax payment is made by June 1, 2020

Withholding Requirements:From March 13, 2020 through September 30, 2020, South Carolina will NOT impose withholding requirements due to a temporary change of an employee's work location due to COVID-19.Nonresident employees: The wages of nonresident employees temporarily working remotely in another state instead of their SC location are still subject to SC withholding.SC resident employees: The wages of a SC resident employed working in SC instead of their normal out-of-state business location are not subject to SC withholding.

BUSINESS PERSONAL PROPERTY TAX:Automatic extension until June 1, 2020 to file business personal property tax returns.

OTHER TAXES*:Automatic extension until June 1, 2020 to file AND pay 2020 tax returns originally due between April 1, 2020 and June 1, 2020.

Interest or penalty will NOT be imposed if 2020 tax payment is made by June 1, 2020

Other taxes* includes:Property tax returns filed with the DOR, withholding taxes, motor fuel user fees, state accommodations tax, and beer/wine/liquor taxes. Does NOT apply to tax returns filed with a county of municipality.

NEXUS & APPORTIONMENT:An employee's temporary work location due to remote work requirements during the COVID-19 relief period (March 13, 2020 to September 30, 2020) will NOT establish nexus or alter the apportionment of income.

2016 REFUND CLAIMS:Deadline to file refund claims is extended to July 15, 2020.


Satellite offices in Bennettsville, Dillon, Georgetown, Kingstree, Orangeburg, and Sumter are closed.

South Carolina COVID-19 Page



http://www.tax.ri.gov/COVID/

http://www.tax.ri.gov/COVID/

https://dor.sd.gov/covid-19-faq/

https://dor.sc.gov/emergencies

https://dor.sc.gov/emergencies





State of Emergency

State Contact



Payment Plans


Texas

FRANCHISE TAX:Automatic extension until July 15, 2020 for report year 2020 franchise tax returns originally due May 15, 2020. Applicable to all franchise taxpayers.

Further extensions -Non-EFT Taxpayers can request an additional extension until January 15, 2021 to file their report year 2020 franchise tax returns.

EFT Taxpayers can request an additional extension until August 15, 2020 to file their report year 2020 franchise tax return.

EFT Taxpayers can request a second extension until January 15, 2021.

FRANCHISE TAX:Automatic extension until July 15, 2020 for report year 2020 franchise tax payment originally due on May 15, 2020. Applicable to all franchise taxpayers.

Further extensions - Non-EFT - 90% of current year or 100% of prior year tax must be paid by July 15, 2020 for extension.

EFT - 90% of current year or 100% of prior year tax must be paid by July 15, 2020 for extension.

EFT - 2ND Request - 100% of current year tax must be paid by August 15, 2020.

Interest & Penalty:NO penalties or interest if filing and payment is made by July 15, 2020 OR in accordance with first and second extension requirements.

N/A

SALES TAX:Comptroller is working with taxpayers on short-term payment agreements and waivers of penalties and interest. Taxpayers should contact enforcement hotline to understand relief options.

MOTOR VEHICLE TAX:Extension up to 90 days to pay motor vehicle tax due on purchases. NO penalties until after the extension period.

BUSINESS PERSONAL PROPERTY TAX:Select Texas localities are offering automatic extensions until May 15, 2020 to file business personal property rendition form. Check County assessors office to confirm filing deadline.

INSURANCE PREMIUM TAX:Taxpayers can request extension until July 15, 2020 to file AND pay tax returns originally due May 15, 2020. An additional 30 day request can be applied for.

Interest & Penalty:NO penalties on filings and payments made in accordance with granted extensions.

Extension request can me emailed to:[email protected] should include:- Taxpayer Name- Taxpayer Number- Name/Phone of person making request- Statement requesting extension for 'Independently Procured Insurance Premium Tax' for the 2019 filing period.

AUDITS:Comptroller is temporarily suspending the 60 day deadline for businesses to contest audit results.

PAYMENT PLANS:On a case-by-case basis, the Comptroller will postpone the deadlines on existing payment plan agreements prior to the February 2020 tax reports. Postponed payments will be added to the end of the existing payment plan.


Texas Comptroller has enacted agency wide teleworking starting March 16th. Taxpayer Services and Collections field offices are temporarily closed.

Enforcement Hotline: 800-252-8880

Texas Comptroller COVID-19 Page

Tennessee

FRANCHISE & EXCISE TAX:Automatic filing extension until July 15, 2020 for franchise and excise tax returns originally due April 15, 2020.

The October 15, 2020 standard 6 month extension date for calendar year taxpayers remains unchanged.

FRANCHISE & EXCISE TAX:Automatic payment extension until July 15, 2020 for franchise and excise tax payments originally due April 15, 2020.

Interest & Penalty:NO interest or penalty if 2019 franchise or excise tax is paid by July 15, 2020.

FRANCHISE & EXCISE TAX:2020 Q1 estimated franchise and excise tax payments originally due April 15, 2020 are extended to July 15, 2020.

Interest & Penalty:NO interest or penalty if 2020 estimated franchise or excise tax is paid by July 15, 2020.


Business Tax:Automatic filing and payment extension until June 15, 2020 for (state and local) business tax returns originally due April 15, 2020.

Professional Privilege Tax:Automatic filing and payment extension until July 1, 2020 for professional privilege tax return originally due June 1, 2020. NEW: only agents, broker-dealers, investment advisors, attorneys, lobbyists, and physicians/ osteopathic physicians are liable for this tax beginning this year.

Interest & Penalty:NO interest or penalty if business tax is paid by June 15, 2020 or privilege tax is paid by July 1, 2020.

TOBACCO STAMP:Orders will be filled on Mondays only and must be received by 12pm CST the previous Friday.

IFTA FILINGS:Tennessee-based interstate trucking companies have until May 26, 2020 to file their Q1 IFTA returns

All trained and certified state employees that can work from home will be doing so until March 31st, 2020. The DOR is not receiving walk-in customers starting March 20, 2020.

Phone: 615-253-0600

Tennessee DOR COVID-19 Page



https://comptroller.texas.gov/about/emergency/

https://comptroller.texas.gov/about/emergency/

https://www.tn.gov/revenue/news---events/hot-topics-main/hot-topics/covid-19-updates.html

https://www.tn.gov/revenue/news---events/hot-topics-main/hot-topics/covid-19-updates.html





State of Emergency

State Contact



Payment Plans


Utah

INCOME TAX:NO filing extension.

Corporations can utilize standard 6 month extension until October 15, 2020. Pass-through entities can utilize standard 5 month extension until September 15, 2020.

However, due to the Governor's waiver of penalty and interest, taxpayers will not be penalized for a late filed return if filed and paid by July 15, 2020.


Previously scheduled payments can be cancelled and rescheduled by emailing [email protected] or calling 800-297-2200.

Interest & Penalty:NO interest or penalty imposed on 2019 income tax payments if paid by July 15, 2020.

Fiscal Year Filers:Pursuant to revisions in R861-1A-42, interest may be waived for fiscal year filers with a return due between April 15, 2020 and July 15, 2020 if payment is made by July 15, 2020.

Available for corporations and pass through entities.

INCOME TAX:2020 estimated corporate income tax payments originally due April 15, 2020 are extended to July 15, 2020.

Interest & Penalty:Interest NOT be imposed on 2020 estimate payments for corporations if paid by July 15, 2020.


APPEALS:All schedule appeals hearings will be held via telephone conference only through August 2020.


The Salt Lake City, Ogden, Provo and Hurricane offices are open for limited services beginning May 26, 2020.

Phone: 800-662-4335

Utah COVID-19 Information Release

Vermont

CORPORATE INCOME TAX:Automatic extension until July 15, 2020 for 2019 corporate income tax returns originally due April 15, 2020.

At this time it is unclear how the extension to file and pay will apply to pass-through entities and fiscal filers with returns originally due on April 15, 2020.


CORPORATE INCOME TAX:Automatic extension until July 15, 2020 for 2019 corporate income tax payments originally due April 15, 2020.



CORPORATE INCOME TAX:2020 estimated income tax payments originally due between April 15, 2020 and July 15, 2020 are extended to July 15, 2020.

Interest & Penalty:Interest and penalty will NOT be imposed on 2020 Q1 or Q2 income taxes if paid by July 15, 2020.


SALES TAX:NO extension in filing or payment.

Interest & Penalty:NO penalty or interest on late submission and payment of returns originally due March 25, 2020 and April 25, 2020.

Available for Meals and Rooms Taxes and Sales and Use Taxes

WITHHOLDING REQUIREMENTS:Non-residents working in Vermont due to the COVID-19 pandemic must pay Vermont income tax on income earned while in the state.

Vermont is not requiring businesses to withhold on remote workers located in Vermont on a temporary basis.

PROPERTY TAX:Automatic extension to July 15, 2020 for payment and filing of Vermont Homestead Declaration and Property Tax Credit Claims.

DECLARED:March 13, 2020 through June 15, 2020

The Department's offices in Montpelier will be closed to the public starting March 20, 2020.

Vermont COVID-19 Page



https://tax.utah.gov/general/covid

https://tax.utah.gov/general/covid

https://tax.vermont.gov/coronavirus





State of Emergency

State Contact



Payment Plans


Virginia

CORPORATE INCOME TAX:NO filing extension.

Corporate income tax return remains due April 15, 2020 for calendar year filers. Taxpayers can utilize standard 7 month automatic filing extension.

INCOME TAX:Automatic payment extension until June 1, 2020 for any 2019 income tax payment originally due between April 1, 2020 to June 1, 2020.

Interest & Penalty:Penalties and interest will NOT be imposed on 2019 income tax if payment is made by June 1, 2020 AND 90% of final tax is paid. If not paid by June 1, 2020 but full payment made by extended due date, the 2% per month extension penalty applies instead of 6% per month. Interest relief was announced in a technical bulletin on April 27, 2020.

Available for composite returns.

Relief does not apply to nonresident withholding tax.

INCOME TAX:Automatic extension until June 1, 2020 for any estimated income tax payments originally due between April 1, 2020 and June 1, 2020.

Interest & Penalty:Penalties and interest will NOT be imposed on 2020 estimated income tax if payment is made by June 1, 2020. Interest relief was announced in a technical bulletin on April 27, 2020.

Available for composite returns.

Relief does not apply to nonresident withholding tax.

SALES TAX:30 day extension until April 20, 2020 to file and pay monthly sales tax returns originally due March 20, 2020. Extension request can be made online, by fax, or in writing.

See Tax Bulletin 20-3 for further instruction on requesting extension of filing.

Interest & Penalty:Penalties and interest will NOT be imposed on extended sales tax returns IF tax is paid by April 20, 2020. Interest relief was announced in a technical bulletin on April 27, 2020.

NO filing or payment extension.DECLARED:March 12, 2020

Phone: 804-367-8037

Fax: 804-254-6111Virginia COVID-19 Page

Washington Governor Business Impact

Washington DOR COVID-19 Update

Washington

BUSINESS TAX RETURNS:Automatic filing extension for business tax returns* that come due during the state of emergency.

Available filing extensions :Quarterly filer - The 2020 Q1 return is now due by June 30, 2020. The 2020 Q2 return is due July 31, 2020.

Annual filer - The 2019 annual return is now due by June 15, 2020.

Business tax returns* :Business & Occupation (B&O) tax, real estate excise tax, leasehold excise tax, forest tax, and deferrals for biotechnology and medical device manufacturing.

BUSINESS TAX RETURNS:Extensions for business tax return payments that were originally due during the state of emergency.

Available payment extensions:Monthly filer - Businesses negatively impacted by COVID-19 can request a one-time payment extension in My DOR or calling the DOR. If the deadline is missed, taxpayers are encouraged to request a penalty waiver.

Quarterly filer - The 2020 Q1 return payment is automatically extended to June 30, 2020.The 2020 Q2 return is due July 31, 2020.

Annual filer - The 2019 annual return payment is automatically extended to June 15, 2020.

Taxpayers can cancel previously scheduled tax payments that are not yet withdrawn and re-pay.

Interest & Penalty:Interest will NOT be imposed between February 29, 2020 and July 1, 2020 or termination of the State of Emergency (whichever occurs first). Penalties are NOT imposed if payment is timely extended.

N/ABUSINESS LICENSES:The DOR will waive delinquency fees for late license renewals through April 17, 2020.

AUDITS:Related to audit activity in the state, the DOR will:- Reschedule planned audits for business that have gross income less tan $5million in the past year until June- Extend ongoing audits - Encourage electronic records

ASSESSMENTS:The DOR will delay issuing new compliance assessments until mid-July.

PAYMENT PLANS:At the taxpayers request the DOR may adjust or extend existing payment plans 30-60 days. Additional penalties during the extension period will be waived. The Department is offering flexible payment plans without penalties.

All public offices are closed starting March 18, 2020.

Phone: 360-705-6705


DECLARED:February 29, 2020

NON-PROFIT PROPERTY TAX EXEMPTION:The DOR will waive penalties for late applications and renewals for exempt property for the months of February through July 2020.



https://www.tax.virginia.gov/news/coronavirus-updates

https://www.governor.wa.gov/issues/issues/covid-19-resources/covid-19-resources-businesses-and-workers

https://www.governor.wa.gov/issues/issues/covid-19-resources/covid-19-resources-businesses-and-workers

https://dor.wa.gov/about/2019-novel-coronavirus-outbreak-covid-19-update

https://dor.wa.gov/about/2019-novel-coronavirus-outbreak-covid-19-update





State of Emergency

State Contact



Payment Plans


Seattle, Washington

BUSINESS & OCCUPATION TAX:Automatic filing extension for 1st and 2nd quarter 2020 B&O filings until October 31, 2020 for eligible small businesses*.

Small Business*: Taxpayer that reported taxable income of $5 million or less in 2019

Taxpayers who do NOT meet the small business definition should email to request an extension:[email protected]

BUSINESS & OCCUPATION TAX:Automatic payment extension for 1st and 2nd quarter 2020 B&O filings until October 31, 2020 for eligible small businesses.

Interest & Penalty:NO interest or penalty for small businesses who qualify for automatic extension.

N/A

AUDITS:All ongoing audits for taxpayers with annual taxable income of $5 million or less will be delayed until the end of May. For all other businesses, audit staff with be flexible in scheduling.

PAYMENT PLANS:Taxpayer can request a 30-60 day extension for current payment plans by emailing [email protected]

COLLECTION:The City will delay issuing new compliance assessments until the end of April.

All public facing customer service counters are closed beginning March 16, 2020.

Phone: 206-684-2489


Seattle COVID-19 Response

West Virginia

INCOME TAX:Automatic extension until July 15, 2020 for 2019 corporate income tax returns originally due April 15, 2020.

Fiscal Year Filers:Automatic filing extension until July 15, 2020 applies to fiscal year filers with an original OR extended due date of April 15, 2020.


INCOME TAX:Automatic extension until July 15, 2020 for 2019 corporate income tax payments shown to be due on returns originally due April 15, 2020.

Fiscal Year Filers:Automatic payment extension until July 15, 2020 applies to fiscal year filers with an original OR extended due date of April 15, 2020.

Previously scheduled payments can be modified using the original confirmation code.

Interest & Penalty:NO interest or penalty on taxes originally due on April 15, 2020 and paid/filed by July 15, 2020.


INCOME TAX:2020 estimated income tax payments originally due between April 15, 2020 and July 15, 2020 are extended to July 15, 2020.

Previously scheduled payments can be modified using the original confirmation code.

Interest & Penalty:NO interest or penalty on taxes originally due between April 15, 2020 and July 15, 2020 if paid by July 15, 2020.

Available for corporations and pass through entities.

PROPERTY TAX (AD-VALOREM):Automatic extension until May 1, 2020 for the second-half 2019 property tax payment originally due April 1, 2020.

Interest & Penalty:State is waiving interest and penalties on property tax filings until May 1

OTHER:Extension, interest and penalty relief does NOT apply to employer withholding tax returns and other Tax Commissioner taxes.


State offices are no longer receiving walk-in customers and have suspended all in-person contact with revenue agents, property tax appraisers and field audits.

Phone: 800-982-8297


West Virginia COVID-19 DOR Page



https://www.seattle.gov/mayor/covid-19

https://tax.wv.gov/Individuals/Pages/Covid19Response.aspx

https://tax.wv.gov/Individuals/Pages/Covid19Response.aspx





State of Emergency

State Contact



Payment Plans


Wyoming

SALES AND USE TAX:No extension to file or pay. Penalty and interest will be waived on a case by case basis

SEVERANCE TAX:Penalty and interest will be waived through June on late filed returns.


Prepared by: Baker Tilly Virchow Krause, LLPState & Local Tax Team

Comments1. Green = changes since last publishing2. Blank cells indicate the state has not provided a response at this time.3. States may have six month extensions to file. These are not currently represented in the matrix. 4. Please note, all states are encouraging the use of online services and taxpayer portals.

Disclaimer:

Phone: 608-266-2486 (individuals) or 608-266-2776 (businesses)

We believe that the information contained in this analysis is correct. However we cannot guarantee its accuracy or completeness. The state tax laws involved are complex and subject to varying interpretation. State tax authorities could disagree with Baker Tilly on how the existing statutory and administrative laws apply to specific facts. In addition, state laws are constantly changing. Please consult us with any questions you have about the matrix or any state's response to COVID-19.

Wisconsin


Fiscal Year Filers:Automatic filing extension until July 15, 2020 applies to fiscal year filers with an original OR extended due between April 1, 2020 and July 15, 2020.

Available for partnerships, associations, companies and corporations.


Fiscal Year Filers:Automatic payment extension until July 15, 2020 applies to fiscal year filers with an original OR extended due between April 1, 2020 and July 15, 2020.

Taxpayers may cancel scheduled income tax payments by calling 608-266-2772 or online using the TAP account.

Interest & Penalty:NO interest or penalty if 2019 taxes are paid and returns are filed by July 15, 2020.


INCOME TAX:Estimated income tax payments originally due between April 1, 2020 and July 15, 2020 are extended to July 15, 2020.

Taxpayers may cancel scheduled income tax payments by calling 608-266-2772 or online using the TAP account.

Interest & Penalty:NO interest or penalty if 2020 taxes are paid by July 15, 2020.


Wisconsin COVID-19 Page

Link to Extension Request

Taxpayers can request extension until May 11, 2020 to file and pay state and county sales tax returns originally due between March 12 and May 11. The extension can be requested using the link below.

Anyone previously granted one of the following extensions must submit a request to have interest and penalties waived:-April 30, 2020 for SUT returns originally due March 31, 2020.-June 1, 2020 for SUT returns originally due April 30, 2020.

Interest & Penalty:Penalty and interest will NOT be imposed on sales tax if extension is granted. Request extension using link below.

Department of revenue is also:- Delaying start of new audits on small businesses- Relaxing collection on delinquent accounts between now and July 15, 2020- Allowing installment payment plans- Lowering interest rate from 18% to 12% on unpaid balances for returns originally due March 31 and April 30

WITHHOLDING TAX:Taxpayers can request that returns and payments originally due between March 12 and May 11 be extended until May 11, 2020. The extension can be requested using the link below.

Interest & Penalty:Penalty and interest will NOT be imposed on withholding tax if extension is granted. Request extension using link below.

ROOM TAX:Act 185 was signed to provide a way for municipalities to postpone filing deadlines and waive interest and penalties until the end of the emergency period.

EXCISE TAX:Taxpayers can request that returns and payments originally due between March 12 and May 11 be extended until May 11, 2020. The extension can be requested using the link below.

NO penalty or interest will be imposed if extension is granted.

Available for alcohol, cigarette, tobacco, and motor fuel taxes.

OTHER TAXESTaxpayers can request that returns and payments originally due between March 12 and June 10 be extended until June 10, 2020. The extension can be requested using the link below.

NO penalty or interest will be imposed if extension is granted.

Available for:- Local Exposition District Sales Taxes- Premier Resort Area Sales Taxes- Limousine Fee- Rental Vehicle Fees- Dry Cleaning License & Products Fee- Police and Fire Protection Fee

PROPERTY TAX:Act 185 was signed to provide a way for local governments to waive interest and penalties on property tax installment payments due after April 1, 2020 if the total amount is paid by October 1, 2020. Interest and penalty relief is at the discretion of the municipality.




https://www.revenue.wi.gov/Pages/News/2020/wi-covid-19.aspx

https://tap.revenue.wi.gov/COVID/