The U.S. Treasury Department and the IRS announced on March 17, 2021 that the federal income tax filing due date for individuals for the 2020 tax year will be automatically extended from April 15, 2021 to May 17, 2021. The federal tax filing deadline postponement to May 17, 2021 only applies to individual federal income tax returns and tax payments otherwise due April 15, 2021. Note that relief does not apply to estimated tax payments that are due on April 15, 2021.

States issue separate guidance regarding any potential due date changes and do not always comply with federal updates.

37 states have extended 2020 tax filing and payment deadlines to May 17, 2021

• Arkansas announced that it will waive the requirement for a written request for an extension to file an individual income tax return for the duration of the emergency. It also will extend the state tax filing and payment deadline for individuals to May 17, 2021. Further, the extension also applies to 2020 S corporation, fiduciary and estate, partnership and composite returns.

• Arizona extended the individual income tax deadline to May 17, 2021, without penalties and interest. The deadline for first quarter 2021 individual estimated tax payments remains April 15, 2021.

• California announced it will extend the state tax filing and payment deadline for individuals to May 17, 2021. The extension does not apply to estimated tax payments due April 15, 2021.

• Colorado announced that the 2020 individual income tax payment and filing deadline has been extended to May 17, 2021. Penalties and interest, regardless of the amount owed, will not be assessed if paid by the extended due date. The extension does not apply to estimated payments for the 2021 income tax year due on April 15, 2021.

• Connecticut announced it will extend the state tax filing and payment deadline for individuals to May 17, 2021. The extension does not apply to estimated tax payments as outlined in FAQs.

• The District of Columbia extended automatically the deadline to file and pay all income tax returns until May 17, 2021. This extension applies to all D-20, D-30, D-40, standalone Schedule H, D-41, D-40B and D-65 tax filers, and includes combined return filers. The extension does not apply to estimated tax payments due April 15, 2021.

• Delaware announced that personal income tax returns, including composite returns, originally due on April 30, 2021, will now be due on May 17, 2021. The extension does not extend to estimated payments for the 2021 tax year, which remain due on April 30, 2021 and cannot be extended.

• Georgia announced it will extend the 2020 state individual tax filing and payment deadline to May 17, 2021. The extension does not apply to 2021 estimated tax payments due April 15, 2021.

• Illinois extended the 2020 state tax filing and payment deadline for individuals to May 17, 2021. The extension does not apply to 2021 estimated tax payments due April 15, 2021.

• Idaho announced that it has extended the 2020 income tax filing and payment deadlines from April 15, 2021 to May 17, 2021. This relief applies to all taxpayers subject to Idaho’s individual income tax (i.e., individuals, trusts and estates) regardless of the amount owed. Penalties and interest will not be assessed if taxpayers file their return and pay the respective income taxes by May 17, 2021. The legislature is also expected to pass a bill to incorporate this change.

• Indiana announced that it will extend individual tax returns and payments, originally due by April 15, 2021, to now be due on or before May 17, 2021. All other tax return filings and payment due dates remain unchanged.

• Kansas announced the extension of the state tax filing and payment deadline for individual returns, as well as for 2020 fiduciary income tax returns, to May 17, 2021. If the balance due is paid on or before May 17, 2021, no penalty or interest will be imposed. The extension does not apply to 2021 estimated tax payments due April 15, 2021.

• Kentucky extended the 2020 state tax filing and payment deadline for individuals to May 17, 2021. The extension does not apply to 2021 estimated tax payments due April 15, 2021.

• Maine announced that the filing and payment deadline for Maine 2020 individual income taxes is extended from April 15, 2021 to May 17, 2021. The extended deadline does not apply to estimated tax payments; the due date for those remains April 15, 2021.

• Massachusetts extended the of time for individuals to file and pay 2020 returns and taxes otherwise due April 15, 2021 to May 17, 2021. The extension does not apply to 2021 estimated tax payments.

• Michigan extended the 2020 state individual and composite tax filing and payment deadline from April 15, 2021 to May 17, 2021. First quarter estimates for tax year 2021 remain due on April 15, 2021. Penalty and interest for late filing of the return and late payment of 2020 tax will begin to accrue for most individuals on May 18, 2021. On April 22, 2021 the Governor signed two bills to update state and city income tax filing and payment deadlines. House Bill 4569, along with the accompanying Governor’s signing letter, amends the Uniform City Income Tax Ordinance to extend the April 15 or April 30 city income tax return or payment deadlines. House Bill 4571 codifies the state income tax deadline change from April 15, 2021, to May 17, 2021.

• Minnesota announced it was granting a grace period for taxpayers filing their 2020 individual income tax returns. Those taxpayers now have until May 17, 2021 to file and make their payments without any penalty or interest. This grace period does not include individual 2021 estimated tax payments.

• Mississippi extended the due date for 2020 individual income tax returns to May 17, 2021. Any tax due should be paid on or before May 17, 2021 to avoid penalty and interest.

• Missouri announced it is extending the 2020 state individual tax filing and payment deadline from April 15, 2021 to May 17, 2021. The relief does not apply to estimated tax payments that are due on April 15, 2021.

• Montana extended the filing and payment deadlines for 2020 individual income tax returns to May 17, 2021. Deadlines for quarterly estimated payments of 2021 income taxes have not changed.

• Nebraska announced the 2020 state individual tax filing and payment deadline from April 15, 2021 to May 17, 2021. First quarter estimates for tax year 2021 remain due on April 15, 2021.

• North Carolina announced it will extend the deadline for taxpayers to file and pay their 2020 individual income taxes to May 17, 2021. Penalties will not be assessed for those filing and paying their taxes after April 15, 2021 if they file and pay their taxes on or before May 17, 2021. However, interest will continue to accrue for payments made after April 15, 2021. The announcement states that 2021 estimated tax payment due dates were not extended. The relief does not apply to trust taxes such as sales and use or withholding taxes or estimated tax payments due April 15, 2021.

• North Dakota announced that individual income tax filers have until May 17, 2021 to file their 2020 income tax return and pay the related tax. Penalties and interest will be waived until May 17, 2021.

• New Jersey announced that the state income tax filing and payment due date for individuals for the 2020 tax year will be automatically extended from April 15, 2021 to May 17, 2021. This relief does not apply to estimated tax payments for the 2021 tax year that are due on April 15, 2021. New Jersey subsequently announced that it was extending pass-through business alternative income tax due dates and associated payments to May 17, 2021.

• New Mexico announced it will extend the deadline for filing and paying 2020 personal income taxes until May 17, 2021.

• New York extended the due date for 2020 personal income tax returns and related payments originally due on April 15, 2021 to May 17, 2021. Any 2020 personal income tax returns and related payments of tax originally due on April 15, 2021 will not be subject to any failure-to-file, failure-to-pay, late-payment, or underpayment penalties or interest if filed and paid by May 17, 2021. This relief does not apply to estimated tax payments for the 2021 tax year that are due on April 15, 2021. New York City Department of Finance announced individual Unincorporated Business Tax taxpayers that file their returns and make payments on or before May 17, 2021 will be allowed a waiver of certain penalties upon request. Note that while late-filing and late-payment penalties will be waived, interest, where applicable, will continue to accrue from the original due date.

• Ohio announced it will extend the deadline for taxpayers to file and pay their 2020 individual income and school district taxes to May 17, 2021. The announcement states that 2021 estimated tax payment due dates are not extended. Regional Income Tax Agency (RITA) announced that the municipal income tax filing deadline for individual taxpayers has been automatically extended to May 17, 2021. While the 2021 first quarter estimated payment due dates and the filing and payment due dates for business net profit taxpayers remains unchanged, RITA will not impose late-filing or late-payment penalties and interest for the period of April 15, 2021 through May 17, 2021. The Central Collection Agency (CCA) – Division of Taxation extended the filing due date for the for 2020 individual annual returns to May 17, 2021. The 2020 filing due date for calendar year net profit returns, as well as the 2021 first quarter estimates for individuals and calendar year net profits, remains April 15, 2021.

• Oregon announced it will automatically extend the 2020 income tax filing and payment due date for individuals from April 15, 2021 to May 17, 2021. Penalties and interest will begin to accrue on any remaining unpaid balances as of May 18, 2021. Oregon has posted FAQs about the extension.

• Pennsylvania announced it will extend the deadline for taxpayers to file and pay their 2020 personal income taxes to May 17, 2021. The announcement states that 2021 estimated tax payment due dates were not extended. The City of Philadelphia Department of Revenue announced it will abate interest and penalties on the 2020 business income and receipts tax (BIRT), net profits tax (NPT), earnings tax and school income tax (SIT) that are paid by May 17, 2021.

• Rhode Island announced it will extend the deadline for taxpayers to file and pay their 2020 individual income taxes to May 17, 2021. The relief is automatic, so taxpayers do not need to take any action to qualify. This relief does not apply to estimated tax payments for the 2021 tax year that are due on April 15, 2021.

• South Carolina extended the deadline for filing and paying 2020 personal income taxes until May 17, 2021. This relief does not apply to estimated tax payments for the 2021 tax year that are due on April 15, 2021.

• Tennessee extended the due date for filing and paying the Hall income tax from April 15, 2021 to May 17, 2021. It also extended the franchise and excise tax due date from April 15, 2021 to May 17, 2021 for individuals who file a franchise and excise tax return using Schedule J2, Computation of Net Earnings for a Single Member LLC Filing as an Individual. Interest and late-filing penalties will not be applied to returns filed and payments made on or before May 17, 2021. The announcement states that 2021 estimated tax payment due dates were not extended.

• Utah extended the deadline for filing and paying 2020 personal income taxes until May 17, 2021. This relief does not apply to estimated tax payments for the 2021 tax year that are due on April 15, 2021. Interest and penalties will not accrue if payment requirements are met by May 17, 2021.

• Vermont announced the postponement of the 2020 personal income tax filing and payment due date to May 17, 2021. Interest and penalties will not accrue if payment requirements are met by May 17, 2021.

• Virginia announced that the deadline for filing and paying 2020 personal income taxes is extended until May 17, 2021. This relief does not apply to estimated tax payments for the 2021 tax year. The first quarter estimated tax payment is still due May 3, 2021.

• West Virginia extended the deadline for filing and paying 2020 personal income taxes until May 17, 2021. This relief does not apply to estimated tax payments for the 2021 tax year that are due on April 15, 2021.

• Wisconsin announced the postponement of the 2020 personal income tax filing and payment due date to May 17, 2021. Interest and late-filing fees will apply beginning May 18, 2021. The announcement states that 2021 estimated tax payment due dates were not extended.

Alabama extended payment-only deadlines to May 17, 2021

• Alabama released a statement clarifying that it will automatically waive, without request, late-payment penalties for payments remitted by May 17, 2021. However, interest will still accrue from April 15, 2021 through the actual payment date. The statement reminds taxpayers that Alabama provides for an automatic extension of up to six months to file Alabama income tax returns whenever there is a corresponding federal extension.

Hawaii and New Hampshire announce they will not extend tax deadlines

• Hawaii announced it is not extending the state’s tax year 2020 filing deadline of April 20, 2021. The announcement reminds taxpayers of the ability to be granted an automatic six-month extension if certain conditions are met.

• New Hampshire announced it is not extending the tax year 2020 filing deadline or estimated payment deadline of April 15, 2021.

Iowa extends filing and payment deadlines for returns and estimates to June 1, 2021

• Iowa extended the filing and payment deadline for 2020 individual income tax returns as well as first quarter estimated income tax payments for individuals from April 30, 2021 to June 1, 2021.

Maryland extended tax deadlines to July 15, 2021

• Maryland announced an extension of time to file and pay 2020 individual, pass-through, fiduciary and corporate income taxes with due dates between Jan. 1, 2021 and July 15, 2021 to July 15, 2021 (including 2021 first and second quarter estimated tax payments) prior to the IRS announcement on March 17, 2021; subsequently, Maryland reminded taxpayers of the three-month state extension.

Winter storm victims in Texas, Oklahoma and Louisiana

Earlier this year, the IRS announced relief for victims of the winter storms in Texas, Oklahoma and Louisiana. These states have until June 15, 2021 to file various individual and business tax returns and make tax payments, and the May 17 filing and payment extension relief does not affect these earlier relief measures.

Colorado announced that it has enacted tax relief that will mirror IRS tax relief to individuals and households affected by severe winter storms that reside or have a business in any of the 254 Texas counties. The extended deadline will not be applied automatically. Affected taxpayers who reside or have a business located in the covered disaster area must call the tax information hotline at 303-238-7378 to request penalty and interest relief after they receive a bill.

Idaho announced it is offering relief to the entire states of Texas and Oklahoma. For taxpayers in Texas, the relief postpones tax deadlines that fall from Feb. 11, 2021 through June 14, 2021. For taxpayers in Oklahoma, the relief postpones tax deadlines that fall from Feb. 8, 2021 through June 14, 2021.

Indiana extended the filing and payment of certain income tax returns to residents of Texas, Louisiana and Oklahoma that were impacted by severe winter storms. Texas, Louisiana and Oklahoma resident individuals, as well as corporations and partnerships with due dates for income tax returns between Feb. 11, 2021 and June 15, 2021, will have until June 15, 2021 to file and pay those tax obligations. Estimated tax payments due within those dates are also extended until June 15, 2021.

Louisiana announced it is granting automatic filing and payment extensions for the 2020 income tax year and 2021 franchise tax year to eligible taxpayers and paid tax preparers in Louisiana and Texas to June 15, 2021. The extension applies to individual income, corporation income and franchise, fiduciary income, partnership and partnership composite tax returns and payments with original or extended due dates on or after Feb. 11, 2021, and before June 14, 2021.

New Jersey announced tax relief for Texas winter storm victims. Taxpayers now have until June 15, 2021 to file their New Jersey tax returns and submit payments for any return, including estimated payments, which have either an original or extended due date between February 11, 2021 and before June 15, 2021.

Oklahoma announced a payment deadline extension to June 15, 2021 for Oklahoma taxpayers to pay 2020 individual, business and 2021 estimated income taxes. Return due dates are not extended. Penalties and interest on tax payments received between April 15 and June 15, 2021, up to $25,000, will be waived.

Texas announced the extension of the due date for 2021 franchise tax reports from May 15, 2021 to June 15, 2021.

Individual state tax agency websites can be accessed directly for more details.

For questions about individual or business tax filing, connect with Bowman specialists via the contact button below. For more stories on COVID-19 related tax and regulatory news, visit the Bowman Blog.

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