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COVID-19 Tax Alert: Maine, Massachusetts & D.C. Now Conforming to July 15, 2020 Filing and Payment Deadline (With Important Limitations)

On March 27, 2020, Massachusetts Governor Charlie Baker announced that Massachusetts will extend the due date to file and pay Massachusetts personal income tax from April 15, 2020 to July 15, 2020, conforming to the federal filing and payment deadline extension. The governor’s announcement did not extend tax deadlines for taxpayers other than individuals.

On March 26, 2020, Maine Governor Janet Mills announced that Maine will extend the due date for Maine income tax payments from April 15, 2020 to July 15, 2020, conforming to the federal payment due date extension. The extended deadline applies to all Maine income tax payments, including any final and estimated payments due by April 15. The Maine filing deadline for individual, corporate, and estate and trust income tax returns is automatically tied to any federal filing extension and is therefore also extended to July 15. Filing and payment deadlines for sales and use tax and for payroll tax are not affected by this announcement.

In addition, on March 23, District of Columbia Mayor Muriel Bower announced that D.C. would conform to the federal income tax deadline extension, delaying the filing and payment due date for individual and fiduciary income tax, partnership tax, and franchise tax returns from April 15 to July 15, 2020. The extension does not apply to estimated payments. The Office of Tax and Revenue announced on March 26 that individuals and businesses are still required to file their first quarter estimated payments by April 15 and their second quarter estimated payments by June 15, 2020.

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About this Author

Robert Ravenelle, Pierce Atwood Law Firm, Portland, Tax Law Attorney
Partner

As head of Pierce Atwood's Federal Income Tax practice, Rob Ravenelle has extensive experience in the planning, negotiation and tax structuring for mergers and acquisitions. He works closely with members of our Business Practice Group to ensure that clients obtain the most economic and tax efficient transaction results possible. Rob's prior experience practicing as a Certified Public Accountant brings unique skills that enhance the value of our services in deal transactions, from mergers to renewable energy tax equity financing to succession planning of closely held...

207-791-1294
Jonathan Block tax lawyer Pierce Atwood Law Firm
Partner

Jon Block represents and advises clients with Maine, New Hampshire, and Massachusetts tax problems. Jon litigates tax cases at the administrative level and through all levels of the court system, advises clients on transactional and multistate tax issues, obtains advance rulings for clients, and does a substantial amount of legislative and government relations work in the tax area. Jon's substantive expertise in state and local tax encompasses corporate and individual income tax, business profits tax, sales and use tax, property tax, excise tax, transfer tax, and other state and local taxes. Jon also advises expanding and relocating companies on taking maximum advantage of available tax and economic development incentives. Jon's client base includes large, medium and small businesses as well as individuals.

Jon has been integrally involved with designing, drafting, and enacting many of Maine's tax exemptions and economic development programs, and works hard to keep many of these programs on the books. Jon is also the state's leading expert on domicile and residency issues involving individual taxpayers.

(207) 791-1173
Kris J. Eimicke, tax lawyer, Pierce Atwood
Partner

Kris Eimicke concentrates his practice on tax issues and economic development programs, with a special emphasis on state and federal new markets tax credit (NMTC) programs, renewable energy tax credits, historic rehabilitation tax credits, and the newly created opportunity zone program. Kris also regularly advises businesses, tax-exempt organizations, and individuals on tax issues related to a variety of business transactions, as well as representation before the Internal Revenue Service, state revenue agencies, and the courts on tax matters. 

(207) 791-1248
Olga J. Goldberg, Pierce Atwood, tax lawyer
Counsel

Olga J. Goldberg advises clients in complex state and local tax matters, including transaction planning and tax compliance. She represents clients on tax controversy matters from the administrative level through litigation and appeal or settlement. Olga’s practice covers all types of state and local taxes, including corporate income, business profits, franchise, sales and use, and property tax, with a focus on New England and Texas taxes.

Olga regularly speaks and writes on a wide range of state and local tax matters, and is actively involved in IPT and COST.

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(207) 791-1180