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(Updated: June 12, 2020)
On March 20, 2020, Treasury Secretary Mnuchin extended the tax filing and payment deadline for federal income tax to July 15, 2020. This relief includes estimated payments for the first and second quarters. You can find more information and guidance here.
Some states have also extended filing and payment deadlines - but not all of them are extended to July 15, 2020. Additionally, not all state filing extensions apply to estimated payments (you'll see the information about estimated payments in bold below). Here's what we know so far:
Alabama: For taxpayers affected by the coronavirus (COVID-19), the due date for filing state income tax, FIET, and BPT returns and making state income tax, FIET, and BPT payments due on or after April 1, 2020, and before July 15, 2020, is postponed to July 15, 2020. Extension payments and Estimate payments due on April 15, 2020, have been postponed to July 15, 2020. However, the Order does not include estimated payments due after April 15, 2020. For example, a calendar year taxpayer's second-quarter payment is still due June 15, 2020.
Alaska: Alaska does not have a personal income tax.
Arizona: The Arizona Department of Revenue (ADOR) announced it has moved the deadline for filing and paying state income taxes from April 15 to July 15, 2020. This includes individual, corporate, and fiduciary tax returns. Taxpayers who need more time beyond the July 15 deadline to file state income taxes should consider filing for an extension. Arizona's delay in filing and paying state income taxes does not include an extension to pay estimated tax payments.
Arkansas: Governor Hutchinson announced the state deadline to file and pay individual income taxes has been extended to July 15, matching the federal extension. Arkansas did not extend the 2020 estimated tax payments.
California: FTB has postponed until July 15, the filing and payment deadlines for all individuals and business entities for 2019 tax returns, 2019 tax return payments, 2020 LLC taxes and fees, and 2020 Non-wage withholding payments. California has also extended 2020 1st and 2nd quarter estimate payments to July 15.
Colorado: The income tax payment deadline has been extended for all Colorado taxpayers to July 15, 2020. All income tax returns that were required to be filed by April 15, 2020, are granted a six-month extension and are due on or before October 15, 2020. EO D 2020 010 grants an extension of time to pay until July 15, 2020, for any estimated payment due between April 15, 2020, and June 15, 2020, without penalty.
Connecticut: At the direction of Governor Ned Lamont, the Connecticut Department of Revenue Services (DRS) has extended the filing and payment deadline for personal income tax returns 90 days, to July 15, 2020. The extension also applies to Connecticut's estimated income tax payments for the first and second quarters of 2020.
Delaware: The Delaware Division of Revenue (DOR) announced the deadlines for taxpayers to file their 2019 Delaware personal income tax returns, and corporate income taxes have been extended to July 15, 2020. Under a Technical Information Memorandum 2020-01, DOR has also extended income tax filing deadlines for corporate final, corporate tentative, and fiduciary income taxes due in April to July 15, 2020. All other returns remain due without extension. Individuals who are unable to meet the July 15 filing deadline may file an extension on or before July 15. Estimated personal income tax payments that were due on April 30, 2020, are extended to July 15, 2020. Please note that the second quarter estimated payments remain due on June 15, 2020.
Florida: On April 27, 2020, Florida Department of Revenue Executive Director Jim Zingale issued Order of Emergency Waiver/Deviation # 20-52-DOR-003 extending certain corporate income/franchise tax (CIT) returns and payments. Florida does not have a personal income tax.
Georgia: The Georgia Department of Revenue extended the income tax filing and payment deadlines to July 15, 2020. Georgia estimated income tax payments due on or after April 15, 2020, and before July 15, 2020, are also extended to July 15, 2020.
Hawaii: The Department of Taxation has issued Tax Announcement 2020-01 to grant special tax relief for State income taxpayers similar to the IRS. The due date for filing 2019 State income tax returns due from April 20, 2020, to June 20, 2020, is postponed to July 20, 2020. The due date for making 2019 State income tax payments due from April 20, 2020, to June 20, 2020, is postponed to July 20, 2020. The Tax Announcement applies to individuals, trusts and estates, corporations, and other non-corporate tax filers as well as those who pay self-employment tax. The relief provided in the Announcement applies solely to returns and payments for Tax Year 2019 due from April 20, 2020, to June 20, 2020. The extension does not apply to estimated payments.
Idaho: Idaho has extended the deadlines for 2019 individual and business income tax returns (returns and payments are now due June 15, 2020), Property tax reduction programs, and IFTA 2020 first-quarter returns. The due dates for all other tax types remain the same. Idaho has also extended the due date for income tax estimated payments that are normally due April 15 to June 15.
Illinois: The filing deadline for Illinois income tax returns has been extended from April 15, 2020, to July 15, 2020. This does NOT impact the first and second installments of estimated payments for 2020 taxes that are due April 15 and June 15.
Indiana: The Indiana DOR has extended certain filing and payment deadlines to align with the IRS. Individual tax returns and payments originally due by April 15, 2020, are now due on or before July 15, 2020. Corporate tax returns and payments originally due by April 15 or April 20 are now due on or before July 15, 2020: those originally due on May 15, 2020, are now due on August 17, 2020. All other tax return filings and payment due dates remain unchanged. These due dates can be found on DOR's tax filing deadlines webpage. The extensions include those for individual and corporate estimated payments.
Iowa: The Iowa Department of Revenue has extended the filing and payment deadline for several state tax types as a result of an order signed by Director of Revenue. The Order extends filing and payment deadlines for income, franchise, and moneys and credits taxes with a due date on or after March 19, 2020, and before July 31, 2020, to a new deadline of July 31, 2020. Income tax estimated payments are still required to be made by their regular due date. A calendar-year filer's 1st quarter and 2nd quarter 2020 estimated payments are due on April 30, 2020, and June 30, 2020, respectively.
Kansas: Gov. Kelly signed Executive Order #20-13, extending tax filing deadlines to July 15, 2020, and waiving any interest and penalties for returns and payments made on or before July 15, 2020. The Order does not apply to estimated payments.
Kentucky: Kentucky income tax return filings due on April 15, 2020, May 15, 2020, and June 15, 2020, for individual, corporate, limited liability, fiduciary, and pass-through filers are now due July 15, 2020. Kentucky income tax payments due on April 15, 2020, May 15, 2020, and June 15, 2020, for individual, corporate, limited liability, fiduciary, and pass-through filers, are due on July 15, 2020. Estimated payments due on these dates are included in the deferral.
Louisiana: Individual income and franchise tax returns are due on July 15, 2020. Title 47 of the Louisiana Revised Statutes of 1950 provides no mechanism or authority for the Secretary to extend the statutory due date of declaration payments for individuals. However, for the 2020 tax year, the Secretary may waive the UET (underpayment of estimated tax) penalty if the taxpayer requests a waiver by May 17, 2022 (one year after the statutory due date of the return) and the taxpayer has acted in good faith in failing to make estimated payments.
Maine: The State of Maine has extended the payment deadline of state income tax payments from April 15, 2020, to July 15, 2020. That change included any final and estimated Maine income and franchise tax payments due by April 15, 2020. The extended payment due date includes second-quarter estimated payments, originally due June 15, 2020, for the following Maine tax types: individual income tax, corporate income tax, franchise tax, and fiduciary income tax for estates and trusts. The extended payment due date also includes any estimated or final payments, originally due April 16, 2020, through June 15, 2020, for fiscal-year filers, for the taxes listed above.
Maryland: The deadline to file a 2019 income tax return for Maryland individual, corporate, pass-through entity, and fiduciary taxpayers is July 15, 2020. Fiscal year filers with tax years ending January 1, 2020, through March 31, 2020, are also eligible for the July 15, 2020 extension for filing returns and payment. The due date for March quarterly estimated payments of 2020 taxes is also extended to July 15, 2020.
Massachusetts: Personal income tax returns and payments otherwise due April 15, 2020, are now due July 15, 2020, for Massachusetts taxpayers. Additionally, the first and second installments of estimated tax, due April 15, 2020, and June 15, 2020, respectively, will now be due July 15, 2020.
Michigan: The Department of Treasury extended the due date for all Michigan income tax returns or payments due between April 15, 2020, and July 30, 2020. The automatic extension is limited to returns and payments due under the Michigan Income Tax Act, and includes the filing and payment of the annual return, and the application and payment of tax for any extension of time to file the annual return. The extension also applies to the payment of the first and second quarter estimated payments.
Minnesota: Minnesota is providing additional time until July 15, 2020, for taxpayers to file and pay 2019 Minnesota Individual Income Tax without any penalty and interest. This includes all estimated and other income tax payments for tax year 2019 that would otherwise be due April 15, 2020. However, first-quarter 2020 estimated income tax payments for individuals, calendar-year partnerships, S-corporations, and fiduciaries were still due April 15, 2020.
Mississippi: Mississippi has extended the due date for filing income tax returns to July 15, 2020. This extension applies to Individual Income Tax returns, Corporate Income and Franchise Tax returns, and Fiduciary Income Tax returns. Mississippi has also extended the due date for making first quarter and second quarter estimated payments to July 15, 2020.
Missouri: The filing and income tax payment deadline for individual and corporate income tax returns with an original due date of April 15, 2020, is extended until July 15, 2020. This filing and payment relief applies to all individual income tax returns, income tax returns filed by C Corporations, and income tax returns filed by trusts or estates. The filing deadline for partnership returns that were originally due on April 15, 2020, is also extended to July 15, 2020. The deadline to remit estimated tax payments for tax year 2020 that were originally due on April 15, 2020, and June 15, 2020, is extended through July 15, 2020.
Montana: Governor Steve Bullock extended the payment and filing deadlines for 2019 individual income taxpayers to July 15 in accordance with the new federal filing deadline. The deadline for those making estimated tax payments for the first quarter of 2020 has also been extended to July 15. The due date for the second quarter remains July 15 at this time.
Nebraska: The tax filing deadline is extended to July 15, 2020, for state income tax payments that were originally due on April 15, 2020. The same relief applies to estimated payments.
Nevada: Nevada does not have a personal income tax.
New Hampshire: The New Hampshire Department of Revenue Administration (NHDRA) granted automatic relief to qualifying Business Profits Tax (BPT), Business Enterprise Tax (BET) and Interest & Dividends Tax (I&D) taxpayers, extending the deadline to remit payment by two months, from April 15 to June 15, 2020. This relief is available for any Business Tax or Interest & Dividends Tax return or extension payment due on April 15, 2020, as well as any Business Tax or Interest & Dividends Tax quarterly estimated tax payment due on April 15, 2020.
New Jersey: Individual Gross Income Tax, Partnership, and Corporation Business Tax calendar year filers now until July 15 to file and pay these taxes, including estimated tax payments due on April 15. All other returns and payments are due on their original due date (including 2nd quarter estimated tax payments for calendar year filers). However, estimated tax payments for the 2nd quarter are still due on June 15 for both Income Tax and Corporation Business Tax taxpayers. Any 2nd quarter payments made after June 15 will be considered late and may be subject to interest charges. Only estimated payments originally due on April 15 have been extended to July 15, 2020.
New Mexico: Personal, fiduciary, and corporate income tax returns, return payments, and estimated payments, with a filing or payment due date of April 15, are postponed to July 15, 2020. Personal, fiduciary, and corporate income estimated payments due between April 16 and July 14, 2020, may be submitted without penalty no later than July 15, 2020. Interest will be due on payments made after their original due date because TRD and the Secretary have no authority under Section 7-1-13 NMSA 1978 to waive interest otherwise due.
New York: New York State personal income tax and corporation tax returns (and related tax payments) originally due on April 15, 2020, have been extended to July 15, 2020. The Tax Department extended the April 15, 2020, due date to July 15, 2020, for all related tax payments, including estimated tax payments, that were due on April 15, 2020. The due date for estimated tax payments due on June 15, 2020, for personal income, fiduciary, and corporate taxpayers remains in place.
North Carolina: The N.C. Department of Revenue (NCDOR) has automatically extended the time for filing income and franchise tax returns due on April 15, 2020, to July 15, 2020, for individuals, corporations, partnerships, and estates and trusts. Revenue will not impose a failure-to-pay penalty or interest for payments made on or before July 15, but you will be responsible for paying interest beginning April 15, 2020, until you pay your income tax liability: state law prevents the Department from waiving accrued interest. Under North Carolina law, the liability for failure to pay estimated income tax timely is interest. The Secretary will waive the accrual of interest during the COVID Period (through July 15, 2020) owed on estimated tax payments.
North Dakota: The State of North Dakota is currently aligned with the IRS extension date. North Dakota will also provide automatic relief from penalty and interest for any income tax return or payment that is due prior to July 15. This includes the first quarter estimated payment that is due April 15, 2020, and the second quarter estimated payment due June 15, 2020.
Ohio: Ohio is following the federal government and IRS in extending the deadline to file and pay the state income tax. The new deadline is July 15, an extension of approximately three months from the original deadline of April 15. Individuals, estates, trusts, and certain businesses making quarterly estimated income tax payments have also been granted additional time to file and pay without penalty or interest. The first and second quarterly payments, normally scheduled for April 15 and June 15 for most taxpayers, have both been extended to July 15.
Oklahoma: Oklahomans have until July 15, 2020, to file and pay their 2019 Oklahoma income tax return. The deadline for April 15 estimated tax payments has also been extended to July 15. However, the regularly scheduled June 15 estimated tax payment deadline has not been extended.
Oregon: The filing due date for an Oregon personal income tax return is automatically extended from April 15, 2020, to July 15, 2020, just like the IRS. The relief also includes the personal income tax, fiduciary income tax returns, estate transfer tax returns, S-Corporation income tax returns, and corporate income/excise tax returns and related payments for tax year 2019. The relief doesn't include estimated tax payments due during tax year 2020.
Pennsylvania: The Department of Revenue announced the deadline for taxpayers to file their 2019 Pennsylvania personal income tax returns is extended to July 15, 2020. The Department of Revenue will also waive penalties and interest on 2019 personal income tax payments through July 15, 2020. This extension applies to both final 2019 tax returns and payments. The relief also applies to estimated payments for the first and second quarters of 2020.
Rhode Island: Individuals can defer Rhode Island resident and nonresident personal income tax returns and personal income tax payments, normally due on April 15, 2020, to July 15, 2020, without penalties and interest, regardless of the amount owed. Similarly, certain business entities can defer Rhode Island returns and tax payments, normally due April 15, 2020, to July 15, 2020, without penalties and interest, regardless of the amount owed. The new deadline also applies to first-quarter and second-quarter estimated payments of Rhode Island income tax for the 2020 tax year by individuals, estates, and trusts.
South Carolina: The South Carolina Department of Revenue (SCDOR) is moved the due date for Income Tax returns and payments originally due April 15, 2020, to July 15, 2020. This includes Individual Income Taxes originally due April 15 and estimated payments originally due June 15.
South Dakota: South Dakota does not have a personal income tax.
Tennessee: The Tennessee Department of Revenue has extended the due date for filing and paying franchise and excise tax from April 15, 2020, to July 15, 2020. This extension applies to all taxpayers who had a franchise and excise tax return due on April 15, 2020, regardless of whether the due date is the original due date or the due date on extension. It also applies to taxpayers required to renew their franchise and excise tax exemption (filed on Form FAE183) or make an estimated payment on April 15, 2020. Any estimated payments due on dates other than April 15 remain unchanged.
Texas: Texas does not have a personal income tax.
Utah: By Utah statute, individuals have the same deadline to file and pay their 2019 taxes as the IRS, which is July 15, 2020. Additionally, interest and penalties are waived for late-filed 2019 tax returns and payments of corporations and pass-through entities such as LLCs.
Vermont: The Vermont income tax filing due dates for the following taxes have been extended from April 15, 2020, to July 15, 2020, for Vermont personal income tax, Vermont Homestead Declaration and Property Tax Credit Claims, Corporate income tax, and Fiduciary income tax. Taxpayers may file and pay these taxes before July 15, 2020, without penalty or interest. Penalties and interest are waived for estimated income tax payments that were originally due between April 15 and before July 15 so long as they are paid by July 15, 2020. This relief applies to Vermont personal income tax, Corporate and business/pass-through income tax, and Fiduciary and estate income tax.
Virginia: Individual and corporate income tax payments were June 1, 2020. This included the first estimated income tax payments for the 2020 tax year.
Washington: Washington does not have a personal income tax.
West Virginia: The deadline to file 2019 annual income tax returns for individuals, trusts or estates, and corporations has been extended from April 15, 2020, to July 15, 2020. This extension does not apply to any other tax collected by the Tax Commissioner. This relief does extend to estimated tax payments for tax year 2020 that are due between April 15, 2020, and June 15, 2020, for individuals, trusts or estates, corporations, and pass-thru entities: they will be due July 15, 2020.
Wisconsin: Wisconsin income tax payment and return due dates are automatically extended to July 15, 2020. Estimated payments due on or after April 1, 2020, and before July 15, 2020, are extended to July 15, 2020.
Wyoming: Wyoming does not have a personal income tax.
Please note that this information is current as of the date of publication and is subject to change. I've included links to Revenue websites, where possible (click on the state name). Please check with Revenue (and local government) websites and your tax professional before relying on this information, or if you have questions.
Check back regularly: I'll continue to update you as information becomes available. If you have an update or tip, here's how to reach me (including secure methods).
