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State Business and Personal Income Tax Relief in Response to COVID-19

The Treasury Department and the Internal Revenue Service offered relief from federal tax return filing and tax payment deadlines to certain taxpayers under Notices 2020-17 and -18.  Such federal extension of time to file l tax returns and make tax payments does l not automatically extend to all state income tax filings and payments.  Each state has the discretion whether to grant similar relief for its state income tax return and income tax payments. 

The following states have conformed to the federal extension for filing income tax returns and paying income taxes  July 15, 2020 for business and personal income taxes:

Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, District of Columbia, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Minnesota, Mississippi, Missouri, Montana (personal income tax only), Nebraska, New Jersey, New Mexico, New York (and New York City), North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, South Carolina, Tennessee, Utah, Virginia, Vermont, West Virginia, and Wisconsin.

WASHINGTON

The Washington Department of Revenue, upon request, will provide extensions for filing tax returns and paying taxes  (even if the request is made after the due date).

Such extensions only apply to tax returns that are due and not already paid during the state of emergency which began on February  29, 2020 and continues through the date of this alert.  Such extensions are based on the filing frequency for such tax returns:

  •  Monthly filers: Request an extension for paying tax returns (even if the request is after the due date) by sending a secure email in your My DOR account or by calling Revenue’s customer service at 360-705-6705, Monday through Friday.

  • Quarterly filers: The Quarter 1, 2020 return is now due June 30, 2020

  • Annual filers: The Annual 2019 return is now due June 15, 2020

The Washington Department of Revenue request businesses to file their returns even if they are unable to pay.

States that have not conformed to the IRS extended due date and payment due date of July 15, 2020 for business or personal income taxes are:

Alaska, Florida, Michigan, Montana (business income tax only), Nevada, New Hampshire, Rhode Island, South Dakota, Texas, and Wyoming. 

 

 

© 2020 Bracewell LLP

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About this Author

George Rendziperis Tax Attorney Bracewell Law Firm
Counsel

George Rendziperis provides state and local tax advice to companies in the oil and gas, manufacturing, financial services, private equity, real estate, technology and service sectors. He has more than 15 years of experience advising clients on planning, implementation and compliance issues related to income and franchise tax, sales and use tax, excise and property taxes, unclaimed property, and tax incentives and credits.

Prior to joining Bracewell, George held positions with several leading tax and consulting firms, including most recently as a partner in the state and local tax...

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