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March182020
[UPDATED] Individual State Tax Updates

Wayne K. Berkowitz, CPA, J.D., LL.M.

3.18.20 | Industry Insights – UPDATED 4.16.20

Below please find the current tax deadline pronouncements issued by state taxing authorities across the country.

TRI-STATE AREA

New York State and New York City

The filing and payment deadlines for individual, corporate and fiduciary income taxes are extended to 7/15/2020.

Installments of estimated taxes for the 2020 tax year that are due 4/15/20 are extended to 7/15/2020.

Governor Andrew Cuomo, issued an executive order allowing the Tax Commissioner to abate late filing and payment penalties and interest on quarterly sales and use tax filings and payments due 3/20/2020 for those who were unable to timely file and pay as a result of COVID-19 virus, such as:

  • Taxpayers who were unable to meet tax filing, payment, or other deadlines because key employees were treated or suspected to have COVID-19;
  • Taxpayers whose records necessary to meet tax filing, payment, or other deadlines are not available due to the outbreak;
  • Taxpayers who have difficulty in meeting tax filing, payment, or other deadlines because of closure orders or similar business disruptions directly resulting from the outbreak; and
  • Taxpayers whose tax practitioners were unable to complete work to meet tax filing, payment, and other deadlines on behalf of their clients due to the outbreak.

Returns must be filed and the amount due must be paid within 60 days of the due date for this relief to apply. Sales Tax Vendors who are required to file returns on a monthly basis and participants in the Promptax program for sales and use tax or prepaid sales tax on fuel, are not eligible for this relief.

To apply for this relief, visit NYS Department of Taxation and Finance Request Relief and complete the form as follows:

  1. Enter COVID-19 in the Subject line.
  2. In the Question section, provide the following:
  • EIN (considered public information)
  • Business name
  • Business address

You will receive confirmation that your request was successfully submitted. To allow the call center to assist others affected by COVID-19, do not call to confirm. When submissions are reviewed, a follow will be sent out to the submitter using the online system.

New York City

For business and excise taxes originally due between 3/16/2020 and 4/25/2020, NYC waives late filing, late payment, and underpayment penalties.

For all real property transfer tax returns due between 3/15/2020 and 4/25/2020, NYC waives late filing, late payment, and underpayment penalties.

Rental Property Filings Extended – NYC extended 3/24/2020 deadline to file applications for correction of property assessment and certifications of income and expenses with the Tax Commission.

New Jersey

New Jersey Governor Murphy, the State Senate President and the Assembly Speaker announced their intention to postpone the state Individual Gross Income Tax filing and payment deadline and the Corporation Business Tax filing and payment deadline. The Bill would extend the deadline no later than June 30, 2020. The April 15, 2020 filing and payment deadlines have not been officially extended. Yet, the recent announcement indicates a July 15, 2020 extension.

Connecticut

The Connecticut Department of Revenue Services (DRS) is extending the filing and payment deadlines of certain returns until July 15, 2020. The impacted Connecticut returns are set forth below:

  • Form CT-1040, CT-1040-NR/PY – Individual Income Tax Return and Payment
  • Form CT-1040ES – Individual Income Tax Estimates for 1st and 2nd quarter payments
  • Form CT-1041 – Trust & Estate Tax Return and Payment for returns due between 4/1/20 and 7/15/20
  • Form CT-1041ES – Trust & Estate Tax Return Estimates due between 4/1/20 and 7/15/20
  • Form CT-1065/1120SI – Pass-through Entity Return and Payment for returns due between 3/15/20 and 7/15/20
  • Form CT-1065/1120SI ES – Pass-through Entity Tax Estimated Payments due between 3/15/20 and 7/15/20
  • Form CT-1120, CT-1120CU – Corporation Tax Return and Payment for returns due between 3/15/20 and 7/15/20
  • Form CT-1120ES – Corporation Tax Estimate Payments due between 3/15/20 and 7/15/20
  • Form CT-706/709 – Estate Tax Return and Payment for returns due between 4/1/20 and 7/15/20
  • Form CT-706/709 – Gift Tax Return and Payment for returns due between 4/1/20 and 7/15/20
  • Form CT-990T – Unrelated Business Income Tax Return and Payment for returns due between 3/15/20 and 7/15/20
  • Form CT-990T ES – Unrelated Business Income Tax Estimated Payments due between 3/15/20 and 7/15/20

OTHER STATES

Alabama

The filing and payment deadlines for individual income, corporate income, financial institution excise, and business privilege taxes due on 4/15/2020 are extended to 7/15/2020. This relief applies to estimated state income tax for the 2020 tax year.

For small retail businesses, whose monthly retail sales during the previous calendar year averaged $62,500 or less, and taxpayers currently registered with the Department as engaging in NAICS Sector 72 business activities (Accommodation and Food Services), the Alabama Department of Revenue waives state sales and lodging tax late payment penalties through 6/1/2020 for the February, March, and April 2020 reporting periods. This relief does not waive or extend normal filing requirements. Late payment penalties are waived, but interest is not waived.

Similar sales tax relief may be available on a case-by-case basis to other businesses significantly impacted by COVID-19 and the preventative measures being taken to limit its spread in Alabama. These taxpayers may contact the Department’s Sales and Use Division at 334-242-1490 to request relief.

Arizona

The filing and payment deadlines for individual income, corporate income, and fiduciary taxes are extended to 7/15/2020.

Taxpayers who need more time beyond July 15 should file an extension by submitting Form 204 by 7/15/2020.

California

FTB extended to 7/15/2020 the filing and payment deadlines for all individuals and business entities for:

  • 2019 tax returns
  • 2019 tax return payments
  • 2020 1st and 2nd quarter estimate payments
  • 2020 LLC taxes and fees
  • 2020 Non-wage withholding payments

Visit CDTFA COVID-19 State of Emergency to apply for an extension of up to three months to file and pay taxes, which is available in 32 of the programs administered by the CDTFA (including sales and use tax, various fuel taxes, and cigarette and tobacco products taxes) for taxpayers directly affected by COVID-19 who, as a result, cannot meet their filing and payment deadlines. Affected taxpayers may apply online for relief from penalties and interest and request online a filing extension. Business owners and fee payers who need to obtain copies of CDTFA tax records will be able to receive replacements free of charge.

CA payroll taxes (March 2020 EDD website) – Employers statewide directly affected by COVID-19 may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. A written request for extension must be received within 60 days from the original delinquent date of the payment or return.

Colorado

The payment deadline for all Colorado income taxes are extended to 7/15/2020. The filing deadline is automatically extended to 10/15/2020. Estimated payments due on and after 4/15/2020 but on or before 6/15/2020 are extended to 7/15/2020 without penalty.

Delaware

The filing and payment deadlines for personal income and fiduciary income taxes are extended to 7/15/2020.

Estimated personal income tax payments that are due on 4/30/2020 are extended to 7/15/2020. Please note that the second quarter payments remain due on 6/15/2020. Any extension forms that would otherwise be submitted on paper may be submitted electronically to DOR at DOR_PublicService@delaware.gov.

Estimated corporate income tax payments (corporate tentative returns) are extended to 7/15/2020.

District of Columbia

The filing and payment deadlines for individual and fiduciary income tax returns (D-40, D-41, and D-40B), partnership tax returns (D-65), and franchise tax returns (D-20, D-30) are extended to July 15, 2020.

Due dates for sales tax due 2/29/2020 and 3/31/2020 are extended to 7/20/2020. All payments made by 7/20/2020 will receive interest and penalty waivers. The filing deadlines for sales tax returns remain the same.

Real property tax installment for first half of 2020 for hotels and motels is extended to 6/30/2020 and such installment made by such date shall be timely, to the extent it brings the tax liability current. A hotel or motel may not benefit from penalty and interest tax relief relating to sales and use taxes.

Florida

The Florida Department of Revenue is monitoring developments pertaining to COVID-19 and is following guidance from federal and state officials. The Department has established a dedicated team to address tax-related issues pertaining to COVID-19 and has created an email address, COVID19TAXHELP@FloridaRevenue.com, where you can share your questions and concerns.

Pinellas County, Florida: The deadline for Tangible Personal Property (TPP) return is extended to 5/15/2020.

Miami Dade County, Florida: The deadline for a tangible personal property return (Form DR-405) is extended to 5/1/2020. In order to receive an extension, a taxpayer must submit a request to the County Property Appraiser office by the April 1, 2020 and must also provide the name of the taxable entity, the tax identification number and the reason for the extension request.

Miami-Dade County Property Appraiser
Stephen P. Clark Center
111 N.W. 1st Street, Suite 710
Miami, Florida 33128-1984

The Department encourages all taxpayers to conduct their business with them through online services. Visit the website at FloridaRevenue.com for information and answers to your questions; use e-services applications to file and pay taxes; or contact our call their center at 850.488.6800.

Georgia

Georgia Governor announced during press conference that Georgia will conform to federal tax filing and payment extensions.

Idaho

The filing and payment deadlines of income tax for individuals, businesses, and entities are extended to 6/15/2020.

The deadline to apply for property tax relief programs is extended to 6/15/2020. The programs include:

  • Property Tax Reduction (circuit breaker)
  • Property Tax Deferral
  • 100% Service-Connected Disabled Veterans Benefit

Illinois

The filing deadline for individual, corporate, trust income taxes are extended to 7/15/2020.

This relief does not impact the first and second installments of estimated payments for 2020 taxes.

The Illinois Department of Revenue issued an informational bulletin on the short-term immediate relief from sales and use tax late payment penalties due to the COVID-19 virus outbreak to all registered Illinois retailers operating eating and drinking establishments. The bulletin includes:

  1. Eligible taxpayers are those operating eating and drinking establishments that incurred a total sales tax liability less than $75,000 in 2019;
  2. Taxpayers won’t be charged penalties or interest on liabilities reported for the February, March, and April reporting periods;
  3. Waivers will be automatically applied by the DOR;
  4. Form ST-1 must be filed for each reporting period by the original due dates; and
  5. Delayed payments are due in 25 percent increments, on May 20, June 22, July 20, and August 20.

Taxpayers must begin making full payments on the scheduled due dates for liabilities beginning with the May reporting period.

Estates with returns and payments due between 3/16/2020 and 4/15/2020 receive a 30-day extension for filing and payment. Please be aware that an extension of time to pay does not waive or abate statutory interest and that payments must be sent to the Illinois State Treasurer.

Chicago – Due dates for excise and sales and use tax payments for small business owners and entrepreneurs are extended to 4/30/2020. The payment due date extensions impact bottled water, checkout bag, amusement, hotel accommodation, restaurant, and parking taxes.

Indiana

Individual income and trust income tax returns and payments, along with estimated payments originally due by 4/15/2020, are extended to 7/15/2020. Returns included are the IT-40, IT-40PNR, IT-40RNR, IT-40ES, ES-40 and SC-40.

Corporate tax returns and payments, along with estimated payments originally due by April 15 or April 20, are extended to 7/15/2020. Those originally due on 5/15/2020, are extended to 8/17/2020. Returns included are the IT-20, IT-41, IT-65, IT-20S, FIT-20, URT-1, IT-6, FT-QP and URT-Q.

Penalties are waived for 60 days for property tax paid after 5/11/2020.

All other tax return filings and payment due dates remain unchanged.

Iowa

The filing and payment deadlines for income, franchise, and moneys and credits taxes with a due date on or after 3/19/2020, and before 7/31/2020 are extended to 7/31/2020. Returns included are:

  • IA 1040 Individual Income Tax Return and all supporting forms and schedules
  • IA 1040C Composite Return and all supporting forms and schedules
  • IA 1041 Fiduciary Return and all supporting forms and schedules
  • IA 1120 Corporation Income Tax Return and all supporting forms and schedules
  • IA 1120F Franchise Tax Return for Financial Institutions and all supporting forms and schedules
  • IA 1065 Iowa Partnership Return and all supporting forms and schedules
  • IA 1120S S Corporation Return and all supporting forms and schedules
  • Credit Union Moneys and Credits Tax Confidential Report

The extension does not apply to estimated tax payments.

The Governor issued a supplemental state public health emergency declaration, suspending collections of property taxes as well as penalties and interest.

Kansas

The filing and payment deadlines for individual income, corporate income, fiduciary income, and privilege taxes are extended to 7/15/2020.

This relief applies to fiscal year tax returns with due dates between 4/15/2020 and 7/15/2020.

The filing deadline for homestead or property tax relief refund claims are extended to 10/15/2020.

Kentucky

The filing and payment deadline for Kentucky income tax is extended to 7/15/2020.

The relief applies only to income taxes.

Louisiana

The filing and payment deadlines due on 4/15/2020 and 5/15/2020 are extended to 7/15/2020 per Information Bulletin No. 20-009. Returns included are:

  • IT-565 2019 Partnership Return of Income
  • R-6922 2019 Composite Partnership Tax Return
  • IT-540 2019 LA Resident Income Tax Return
  • IT-540B 2019 LA Nonresident and Part-Year Resident Income Tax Return
  • R-1035 LA Consumer Use Tax Return
  • IT-541 2019 Fiduciary Income Tax Return
  • CIFT-620 2019 Corporate Income and 2020 Franchise Tax Return

The filing and payment deadlines for the February 2020 sales tax period are extended to 5/20/2020. This is an automatic extension and no extension request is necessary. The Department will waive delinquency penalties and compromise interest associated with delinquent sales tax remittances as long as the return and payment are received by the extended due date of 5/20/2020.

Taxpayers cannot utilize the Parish E-File or Sales Tax Online filing systems to take advantage of this filing and payment extension relief. Sales tax returns and payments must be submitted via LaTAP or by paper filing. All electronic filing and payment mandates contained within Title 61 of the Louisiana Administrative Code relative to sales tax are temporarily suspended. No penalties will be assessed for a taxpayer’s failure to file a sales tax return electronically or remit sales tax by electronic funds transfer.

Maryland

The filing and payment deadlines for individual, corporate, pass-through entity, fiduciary income taxes are extended to 7/15/2020. Fiscal year filers with tax years ending 1/1/2020, through 3/31/2020, are also eligible for the 7/15/2020 extension.

The due date for March quarterly estimated payments for the 2020 tax year is extended to 7/15/2020. The extension to 7/15/2020 for filing of returns and payments of 2019 taxes is automatic.

For businesses filing sales and use tax, withholding tax, and admissions & amusement tax, as well as alcohol, tobacco and motor fuel excise taxes, tire recycling fee and bay restoration fee returns, business tax returns with due dates during the months of March, April and May 2020 are extended to 6/1/2020. Business taxpayers who file and pay by the extended due date will receive a waiver of interest and penalties.

Massachusetts

For vendors, whose cumulative sales and use tax liability in the 12-month period ending February 29, 2020 is less than $150,000, sales and use tax returns and payments due during the period beginning 3/20/2020 and ending 5/31/2020, inclusive, are extended to 6/20/2020.

For operators, whose cumulative liability in the 12-month period ending February 29, 2020 is less than $150,000, room occupancy excise returns and payments due during the period beginning 3/20/2020 and ending 5/31/2020, inclusive, are extended to 6/20/2020.

The Massachusetts Department of Revenue will waive any late-file or late-pay penalties imposed under G.L. c. 62C, § 33 for returns and payments due during the period 3/20/2020 through 5/31/2020, for the following taxpayers:

  • Vendors with meals tax return and payment obligations whose cumulative sales and use tax liability in the 12 months ending February 29, 2020 was at least $150,000; and
  • Operators and intermediaries with room occupancy excise return and payment obligations whose cumulative liability in the 12 months ending February 29, 2020 was at least $150,000.

To be eligible for a penalty waiver, vendors, operators and intermediaries must file their returns and remit payments on or before 6/20/2020. The penalty waiver offered is limited to the taxpayers and tax periods outlined above. Applications for waiver of penalties for sales tax other than sales tax on meals, or other circumstances not covered above, will be handled on a case-by-case basis based on reasonable cause.
Late filing or late payment penalties are waived but interest is not waived.

Michigan

Small businesses scheduled to make their monthly sales, use and withholding tax payments on 3/20/2020 can postpone filing and payment requirements until 4/20/2020. The state Treasury Department will waive all penalties and interest for 30 days.

Minnesota

The filing and payment deadline for individual income tax is extended to 7/15/2020.

The grace period does not apply to state estimated tax payments for individual income taxes due 4/15/2020 for the 2020 tax year.

Tax payment deadlines for corporations, S corporations, partnerships, and fiduciaries remain unchanged.

The Minnesota Department of Revenue granted a 30-day sales and use tax grace period for businesses required to suspend or reduce services until March 27 to pay sales taxes by 4/20/2020.

Mississippi

The filing and payment deadlines for individual and corporate income taxes are extended to 5/15/2020. The first quarter 2020 estimated tax payment is extended to 5/15/2020.

Withholding tax payments for the month of April are extended to 5/15/2020.

The extension does not apply to sales tax, use tax, or any other tax types.

Missouri

The filing and payment deadlines for individual, corporate, trust or estate income taxes are extended to 7/15/2020. The first quarter 2020 estimated tax payment is extended to 7/15/2020.

Montana

The filing and payment deadline for individual income tax is extended to 7/15/2020.

In waiving penalties and interest associated with late tax payments, the Department will work with taxpayers on an individual basis.

Nebraska

The filing and payment deadlines for individual, corporate, fiduciary income taxes are extended to 7/15/2020.

Estimated taxes due on 4/15/2020 are extended to 7/15/2020

The Governor’s executive order will waive penalties for late payments of alcohol excise taxes; and give restaurants and bars 90 days (in lieu of 30 days) to pay for wine and spirit deliveries for the duration of the emergency.

New Hampshire

New Hampshire has not extended the deadline to file or pay the Business Tax (Business Profits Tax and Business Enterprise Tax), Interest & Dividends Tax, Meals & Rentals Tax, or any other tax administered by the New Hampshire Department of Revenue Administration (DRA).

Tax Year 2019 Business Tax and Interest & Dividends Tax Returns are due on April 15, 2020. Taxpayers who have paid their tax in full by the return due date are entitled to an automatic 7-month extension of the time to file your New Hampshire Business Tax or Interest & Dividends Tax return. No extension form is required.

First quarter estimate payments for calendar year Business Tax and Interest & Dividends taxpayers are also due on April 15, 2020.

Meals & Rentals Tax returns and payments for the month of March are also due on April 15, 2020.

New Mexico

The return and payment deadlines for personal and corporate income tax due between 4/15/2020 and 7/15/2020 are extended to 7/15/2020.

Withholding returns and payments due between 3/25/2020 and 7/25/2020 are extended to 7/25/2020.

While no penalties will be imposed if a taxpayer complies with the extensions, the Department notes that it is statutorily prohibited from waiving interest imposed on late payments from the original statutory due date.

New Mexico

The return and payment deadlines for personal and corporate income tax due between 4/15/2020 and 7/15/2020 are extended to 7/15/2020.

Withholding returns and payments due between 3/25/2020 and 7/25/2020 are extended to 7/25/2020.

While no penalties will be imposed if a taxpayer complies with the extensions, the Department notes that it is statutorily prohibited from waiving interest imposed on late payments from the original statutory due date.

North Carolina

The filing and payment deadlines of income and franchise tax returns for individuals, corporations, partnerships, trusts and estates are extended to 7/15/2020. Taxpayers that do not pay state estimated income tax between 4/15/2020 and 7/15/2020 continue to be liable for failure to timely pay estimated income tax.

The relief does not apply to trust taxes such as sales and use or withholding taxes.

North Carolina waives failure to file or pay penalties for taxes due between 3/15/2020 and 3/31/2020 so long as tax returns are filed and taxes are paid by 4/15/2020. The relief does not apply to returns or payments due 4/15/2020. Failure to file or pay penalties are waived upon request.

North Dakota

The filing and payment deadlines for individuals and businesses are extended to 7/15/2020.

Oklahoma

The deadlines of corporate income, individual income, and trust income tax payments are extended to 7/15/2020. Individual and other non-corporate tax filers may defer up to $1 million, and corporate income taxpayers may defer up to $10 million of income tax payments without penalties or interest through 7/15/2020. The extended deadline applies to the 2019 tax year and the first quarter 2020 payments.

The due dates for other tax types, including sales and use, property, excise, and withholding taxes, remain the same.

Oregon

The Oregon Department of Revenue has issued the following:

The filing deadline for the Oregon personal income tax return is extended to 7/15/2020. The filing deadline for corporate income/excise tax return due on 5/15/2020 is extended to 7/15/2020. Returns due after 5/15/2020 are not extended.

Estimated payment due dates for personal income tax are not extended for Oregon, however, interest will not be imposed on an underpayment of estimated tax if the Department determines that by reason of casualty, disaster, or other unusual circumstances the imposition of interest would be against equity and good conscience.

Corporate Activity Tax – Initial quarterly payments for the new Corporate Activity Tax (CAT) are due 4/30/2020. The Department will not assess underpayment penalties to taxpayers making a good faith effort to estimate their first quarter payments.

Due dates for February monthly reports are extended by two weeks for excise tax purposes. The new due dates include: 1) 4/3/2020 for monthly use fuel user and seller reports; and 2) 4/8/2020 for motor vehicle fuel dealer, bulk distributor, and terminal operator reports.

Pennsylvania

The filing and payment deadlines for 2019 personal income tax, and estimated payments for the first and second quarters of 2020 are extended to 7/15/2020.

Property Tax, Rent Rebate Program Application Deadline – For older adults and residents with disabilities to apply for the rebates of rent and property taxes paid in 2019 has been extended from 6/30/2020 to 12/31/2020.

Inheritance tax return – If a taxpayer files an inheritance tax return or makes a payment indicating that either was due when the County Register of Wills offices were closed, the offices will place March 12 as the date received on the return and the receipt and will not apply late payment penalties.

The Department provided:

  1. a tax refund petition will be considered timely if it is filed by the later of 30 days after the reopening of the Board of Appeals or the original appeal deadline; and
  2. if a tax assessment appeal deadline was prior to March 16, the original appeal deadline will apply.

Philadelphia

The filing and payment deadlines for 2019 Business Income & Receipts Tax (BIRT), Net Profits Tax, and estimated payments for the first and second quarters of 2020 are extended to 7/15/2020.

The due date for 2020 Real Estate Taxes and the deadline to apply for an installment payment plan for 2020 Real Estate Tax are extended to 4/30/2020.

Rhode Island

The filing and payment deadlines for corporate and individual income tax returns are extended to 7/15/2020.

South Carolina

Tax returns and payments deadlines for individual, corporate, fiduciary income taxes are extended to 7/15/2020.

The returns and payment deadlines for sales and use tax, admissions tax, and other taxes filed and paid with the South Carolina Department of Revenue that are due on 4/1/2020 through 6/1/2020 are extended to 6/1/2020. Penalty and interest will not be charged if payment is made by 6/1/2020. The Department is automatically applying this tax relief for all applicable returns and payments.

Tennessee

The filing and payment due date for franchise and excise tax is extended to 7/15/2020.

The 2020 first quarter estimated payment due date is also extended to 7/15/2020.

The 10/15/2020, six-month extension date for the calendar year 2019 return remains unchanged. This notice applies to franchise and excise tax only.

Utah

The due date of the Utah individual income tax return is extended to 7/15/2020. The due date of Utah corporate and pass-through entities remains unchanged without action by the Utah legislature.

The deadline for payment of Utah state corporate income, individual income, sales and use, property, excise, and trust income taxes has not changed.

Virginia

Any income tax payments due during the period from 4/1/2020 to 6/1/2020 are extended to 6/1/2020 without penalty so long as full payment is made by 6/1/2020. Taxes eligible for this payment extension and penalty waiver include individual, corporate, and fiduciary income taxes as well as any estimated income tax payments that are required to be paid to the Department during this period.

Washington

For business and occupation tax, real estate excise tax, and other taxes administered by the Department including tax deferrals for biotechnology and medical device manufacturing, the Department will provide extensions for filing and paying tax returns (even if it is after the due date) upon request:

  • 60 days for monthly filers (February 2020 and March 2020 returns); and
  • 30 days for Q1/2020 return and Annual 2019 return filers.

Business can request the relief above by sending a secure email in their My DOR account or by calling Revenue’s customer service staff at 360-705-6705, Monday through Friday 8 am to 5 pm.

Seattle – The Department of Finance and Administrative Services (FAS) offers deferred business and occupation (B&O) tax filing and payment options for business that have annual taxable income of $5 million or less and currently pay City taxes on a quarterly basis. Eligible businesses will have until late 2020 to pay their B&O tax under this plan.

West Virginia

The filing and payment deadlines for individual, corporate, and fiduciary income taxes are extended to 7/15/2020.

This relief also extends to estimated tax payments for tax year 2020 that are due between April 15, 2020 and July 15, 2020 for individuals, trusts or estates, corporations, and pass-thru entities.

This relief does not apply to employer withholding tax returns and payments or to any other tax collected by the Tax Commissioner.

Wisconsin

The filing and payment deadlines for individual income, corporate income, fiduciary taxes are extended to 7/15/2020. This relief applies to trusts, estates, partnerships, and associations. This relief is solely for income tax payments, estimated tax payments and returns due 4/15/2020.

 

We will continue to monitor and report on developments in individual states.

Questions? Contact Wayne K. Berkowitz at 212.331.7465 | wberkowitz@berdonllp.com or reach out to your Berdon tax advisor.

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