I have a summary as of yesterday. • The Connecticut Department of Revenue Services grant an automatic extension of Connecticut filing deadlines. The filing deadlines for annual tax return due on or after March 15, 2020, and before June 1, 2020, are extended by at least 30 days. In addition, the payment associated with these returns are also extended to the corresponding due date in June. • Colorado Gov. Jared Polis issued a tax extension to July 15 on 3/20. There is no conditions and no caps on the amount of tax that can be deferred over the 90-day period. It covers all filers without penalty and without interest. Estimated tax payments due on or after April 15 also can be filed later. • New York will follow the IRS in waiving penalties and interest for late tax returns and payments filed by July 15, Robert F Mujica, the state budget director said Friday at a news conference with Gov. Andrew M Cuomo. The state will also waive penalties and interest on sales tax collections due Friday from business. The sales tax deadline will stand, but penalties and interest won’t be charged. • The New York City Department of Finance (DOF) March 19 announced that it will allow taxpayers and return preparers affected by the COVID-19 outbreak to have penalties waived on a late-filed corporate income or excise tax return or extension for taxes due between March 16 and April 25. The DOF stated that while late filing and late payment penalties are waived, interest, where applicable, at the appropriate underpayment rate, must be paid on all tax payments received after the original due date calculated from the original due date to the date of payment. All paper filings under the announcement should be marked "COVID-19" on the top center of the first page. • Arizona will also move its income tax filing deadline to July 15, Gov. Doug Ducey (R) announced Friday. Taxpayers who file by then will not face penalties or interest, a news release said • New Mexico will extend income tax deadlines consistent with the IRS move, taxpayers will have until July 15 for personal income taxes and corporate income taxes, the department said in a news release. Taxpayers won’t face penalties, but unpaid balances will accrue interest. New Mexico Taxation and Revenue Department (TRD) March 17 announced its district offices are now open on an appointment-only basis as part of the state's efforts to limit in-person contact in response to the COVID-19 public health emergency. • Kentucky Gov. Andy Beshear said Friday that the state would adopt the IRS’s revised deadlines, moving income tax returns and payments deadline from April 15 to July 15. • North Carolina Gov. Henry McMaster directed the Department of Revenue on Saturday to extend the state’s income tax deadline to July 15, which is the new federal income tax deadline. Other state taxes will remain delayed until June 1st, as previously ordered. Late tax payment penalties are waived through July 15 for individual income, corporate income, and trust income taxpayers. Interest won't be waived. • Gov. Roy Cooper of South Carolina announced late Friday that the DOR would extend the April 15 tax filing deadline to July 15 for individual, corporate, and franchise taxes to mirror the announced deadline change from the Internal Revenue Service. • The Pennsylvania Department of Revenue has extended the filing deadline for state taxpayers until July 15, giving filers an extra 90 days. • The Mississippi Department of Revenue is discussing extending the state’s April 15 tax deadline “to relieve pressure on our taxpayers,” Gov. Tate Reeves (R) said Saturday in a briefing. • The Indiana Department of Revenue March 19 announced the extension of certain filing and payment deadlines for individual income and corporate income tax purposes during COVID-19 health crisis. The extended deadlines include: a July 15 deadline for corporate income tax returns, payments, and estimated payments originally due by April 15 or April 20; and an August 17 deadline for corporate income tax returns and payments originally due on May 15. All other tax return filings and payment due dates remain unchanged. • The Louisiana Governor March 16 released a proclamation suspending tax deadlines and legal proceedings until April 13, due to COVID-19. The proclamation impacts corporate income, individual income, sales and use, property, excise, and trust income taxes • The Iowa Department of Revenue March 19 issued an order granting certain filing and payment extensions due to COVID-19 for corporate income, individual income, trust income, franchise, and moneys and credits tax purposes. The order provides extensions to July 31 for individual, corporate, franchise, money and credits, estate and trust, partnership, and S corporation returns, for dues dates after March 18 and before July 31. Interest on unpaid taxes covered by the order will be due beginning Aug. 1 and April 11, respectively. No late-filing or underpayment penalties will apply for qualifying taxpayers who comply with the extended deadlines • The Florida Department of Revenue (DOR) March 1 announced that due to COVID-19, all the DOR's offices are temporarily closed to the public for corporate income, sales and use, excise, and property tax purpose. Taxpayers are encouraged to send tax-related questions the DOR via email • The Maryland Comptroller March 19 announced the closure of all of the comptroller's branch offices throughout the state until further notice due to COVID-19. The comptroller urged individual income, corporate income, and trust income taxpayers to file their state income tax returns electronically, including the use of direct deposit for refunds. Taxpayers can ask questions by phone or via email. The comptroller also extended several deadlines of state income, sales and use, and excise taxes. • The Oklahoma Tax Commission (OTC) March 19 announced the deferral of corporate income, individual income, and trust income tax payments due to COVID-19. The April 15 deadline will be extended to July 15, in line with the newly established IRS deadlines. Corporate income taxpayers may defer up to $10 million of income tax payments without penalties or interest through July 15. The extended deadline applies to the 2019 tax year and the first quarter 2020 payments. The OTC reminded taxpayers that the due dates for other tax types, including sales and use, property, excise, and withholding taxes, remain the same. • The Utah State Tax Commission March 19 announced changes to tax filing deadlines, appeals hearing procedures, and access to the commission offices due to the coronavirus pandemic. The news release includes: 1) the IRS has extended the income tax payment deadline to July 15 and Utah has an automatic 6-month extension to file income taxes, but payment must be made by April 15; 2) the deadline for payment of Utah state corporate income, individual income, sales and use, property, excise, and trust income taxes hasn't changed; 3) the commission building, which was closed and evacuated due to an earthquake, will open again on March 20; 4) the commission is holding all appeal events via telephone conference only
