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| 1 | 04/29/20 6:17 AM |
| COVID-19 Extension: July 15, 2020 Note: Extension applies to Q1 and Q2 estimated tax payments for 2020. | COVID-19 Extension: July 15, 2020 Note: Extension includes composite income tax returns and payments made on behalf of nonresident members. Note: Extension applies to Q1 and Q2 estimated tax payments for 2020. | Financial Institution Excise Tax (FIET): Extended to July 15, 2020 Business Privilege Tax (BPT): Extended to July 15, 2020 March and April Property Tax on Vehicles: Extended to May 15, 2020 March and April Motor Vehicle Registrations: Extended to May 15, 2020 Sales Tax: Late payment penalties waived through June 1, 2020 for small retail businesses (<$62,500 monthly prior year sales) or taxpayers registered as NAICS Section 72 businesses (Accommodation and Food Services who are in the businesses of meals, snacks, and beverages for immediate consumption) who are unable to make their February, March, and April sales tax payments. State Lodgings Tax: Late payment penalties waived through June 1, 2020 for account holders who are unable to timely pay their February, March, and April transient occupancy tax liabilities; however, the return filing date has not been extended. International Registration Plan (IRP): A new, temporary suspension of filing requirements (30 days suspension, replacing the temporary suspension issued March 16th) for any motor vehicle engaged in interstate emergency relief efforts which will be traveling through Alabama as part of that emergency relief. International Fuel Tax Agreement (IFTA): A new, temporary suspension of filing requirements (30 days suspension, replacing the temporary suspension issued March 16th) for any motor vehicle engaged in interstate emergency relief efforts which will be traveling through Alabama as part of that emergency relief. | Tax filing and payment deadline for 2019 income taxes has been automatically extended for all taxpayers (nothing must be done to extend). | No NOL Carryback | Alabama Department of Revenue's website for more information | |||
| 2 | 04/30/20 8:08 AM |
| COVID-19 Extension: July 15, 2020. Note: The payment deadline of any corporate income tax and estimated payments otherwise due on or after April 15, 2020 and before July 15, 2020 is extended to July 15, 2020. The time to file a return otherwise due on or after April 15, 2020 and before July 15, 2020 is extended to August 14, 2020. | N/A - State does not impose a personal income tax. | The deadline to file tax returns, file reports, and make payments for all taxes under Alaska Statutes Title 43 are extended to July 15, 2020, except for the Oil and Gas Property Tax and Oil and Gas Production Tax types. | If a taxpayer requests an extension of time to file by July 15, 2020 with the IRS, Alaska will honor that request automatically. | Alaska allows a state NOL deduction based on IRC Sec. 172. A taxpayer shall carry forward or carry back its net operating loss in accordance with the Internal Revenue Code. | Please refer to the following enacted bill for additional detail: http://www.akleg.gov/basis/Bill/Detail/31?Root=SB0241 Refer to the Governor's Disaster Order for more information: https://gov.alaska.gov/wp-content/uploads/sites/2/COVID-19-Disaster-Order-of-Suspension-No-2.pdf | |||
| 3 | 04/29/20 6:17 AM |
| COVID-19 Extension: July 15, 2020 Note: The extension does not apply to estimated tax payments for 2020. | COVID-19 Extension: July 15, 2020 Note: The extension does not apply to estimated tax payments for 2020. | Excise Tax: The Arizona DOR has extended the due date for filing for the credit for increased excise taxes (Form 140ET) until July 15, 2020. Property Tax: The Arizona DOR has extended the property tax refund (credit) claim (Form 140PTC) until July 15, 2020. Certified Contributions Credit: The due date for specifying the taxable year to which contributions to certified school organizations, public schools, and qualifying charitable organizations apply remains at April 15, 2020. All Other Taxes: Ordinary Course | Tax filing and payment deadlines for 2019 income taxes has been extended for corporate, individual, and fiduciary tax returns. Taxpayers who request an automatic extension of time for filing their federal tax returns from the IRS will be granted a 6-month extension to file their Arizona returns: no separate request must be filed with the Arizona DOR. This request does not provide an extension of time for paying any Arizona income tax liability by July 15, 2020. In addition, it is recommended that all taxpayers e-file if possible. | NOLs may not be carried back. | Arizona Department of Revenue's website for more information | |||
| 4 | 04/29/20 6:19 AM |
| Calendar Year Filers: April 15, 2020 However, taxpayers can request an extension of 180 days from the original due date or 60 days from the automatic federal extended due date for the Arkansas corporate income tax return by filing Form AR115. This does not extend the payment due date which is April 15, 2020 for calendar year taxpayers. Note: Estimated tax payments are due on their original due dates as well. | COVID-19 Extension: July 15, 2020 Note: This extension includes composite income tax returns and payments made on behalf of nonresident members; however, it does not apply to estimated tax payments due April 15th and June 15th. Nevertheless, the Department FAQs provide an additional safe harbor for individuals, allowing them to make their Q1 2020 payment equal to their Q1 2019 payment. The extension also applies to S corporations, fiduciary and estates, and partnerships. | Ordinary Course | Tax filing and payment deadlines for 2019 individual income taxes have been automatically extended, but all other taxes must be reported and paid according to the regular schedule. In addition, it is recommended that all DMV related services be completed online. Penalties have been suspended through April 16, 2020 for the late registration of a motor vehicle or the late renewal of a registration of a motor vehicle. The Department updated its FAQs to indicate that the COVID-19 novel coronavirus recovery rebate checks will not be subject to Arkansas individual state income taxes. | Arkansas does not allow NOLs to be carried back. | Arkansas Department of Finance and Administration's website for more information | |||
| 5 | 04/30/20 8:32 AM |
| COVID-19 Extension: July 15, 2020 Note: The extension also applies to Q1 and Q2 estimated tax payments. | COVID-19 Extension: July 15, 2020 Note: The extension also applies to Q1 and Q2 estimated tax payments. | Payroll Tax: Employers directly affected by COVID-19 may request up to a 60-day extension to file their state payroll reports and/or deposit payroll taxes without penalty or interest, but the request must be made in writing within 60 days of the original due date / payment date. Sales Tax: Sales of protective gear to or by the state will be exempt from sales and use tax. In addition, small business taxpayers (those with less than $5 million in taxable annual sales) can take advantage of a 12-month, interest-free, payment plan for up to $50,000 of sales and use tax liability and these payment plan requests can be made online. Qualifying sales and use taxpayers with deferred liabilities up to $50,000 can pay their tax due in 12 equal monthly installments without penalties/interest. Further, refer to the CDFTA section below for additional state sales tax relief. Real Property Tax: Property tax installments due on April 10 must be timely paid. However, in certain counties (Los Angeles, San Mateo, and San Francisco), taxpayers who are impacted by COVID-19 may request penalty relief beginning on April 11. In addition, counties will use all existing authority to cancel penalties and other charges for homeowners, small businesses, and other property owners that are unable to pay their property taxes due to circumstances caused by COVID-19 on a case-by-case basis. Property owners that can pay or that haven't been directly affected by COVID-19, including international corporations and out-of-state landlords, must still pay on time. California Department of Tax and Fee Administration (CDFTA) Relief: Emergency tax or fee relief is available from the CDTFA for businesses directly affected by COVID-19. Relief may include filing and payment extensions or penalty and interest waivers for many taxes, including sales and use tax, and about 30 other taxes/fees administered by the department (e.g., fuel taxes, cigarette and cannabis taxes, motor vehicle taxes, environmental fees, and insurer taxes). In addition, the due date for sales and use tax due for businesses filing a return for less than $1 million in taxes is extended until July 31, 2020 (including a waiver of penalties and interest), for taxes due in the first quarter of 2020. Other taxes and fees administered by the CDFTA (due in March, April, and May) have been extended as well, through June, July, and August, depending on the type of tax. Refer to the CDFTA's website for additional detail. Note that if taxpayer owes a liability of $1 million or more, they may still request an extension if unable to file and pay timely, but extensions are evaluated on a case-by-case basis. San Francisco Relief: Quarterly estimated tax payments for the Gross Receipts Tax, Payroll Expense Tax, Commercial Rents Tax, and Homelessness Gross Receipts Tax that were originally due on April 30, 2020, are waived for eligible taxpayers or combined groups (i.e., taxpayers that had combined 2019 San Francisco gross receipts of $10,000,000 or less). These quarterly estimated tax liabilities must be remitted at the same time as annual 2020 tax payments, which are due by March 1, 2021. California Film Commission (CFC) Relief: Impacted, approved tax credit applicants who are unable to satisfy the timeline requirements outlined in their credit applications can request to freeze these requirements and if this request is deemed valid, those timeline requirements will start up again once filming operations have resumed. | Tax filing and payment deadlines for 2019 income taxes have been automatically extended. This includes Corporations, S-Corporations, LLCs, Partnerships, and other entity types with returns or payments. This extension also includes 2020 1st and 2nd quarter estimated tax payments, 2020 LLC taxes and fees, and 2020 non-wage withholding payments. In connection with COVID-19, the California FTB also has issued a notice which allows a 60 day extension of time for taxpayers to claim a refund, to file a protest of a notice of proposed assessment with the FTB, and to file an appeal or a petition for rehearing with the Office of Tax Appeals. | NOL carrybacks are eliminated for tax years after 2018; no link to IRC. | Please refer to the following websites for additional guidance. Emergency and Disaster Assistance for Employers: https://www.edd.ca.gov/payroll_taxes/emergency_and_disaster_assistance_for_employers.htm DFTA Guidance: https://www.cdtfa.ca.gov/services/covid19.htm DFTA's COVID-19 Extensions to File and Pay: https://www.cdtfa.ca.gov/services/extensions-to-file.htm Small Business Relief Payment Plans: https://www.cdtfa.ca.gov/services/covid19.htm#small-business-payment FTB's COVID-19 FAQ: https://www.ftb.ca.gov/about-ftb/newsroom/covid-19/help-with-covid-19.html FTB's COVID-19 Extensions to File and Pay: https://www.ftb.ca.gov/about-ftb/newsroom/covid-19/extensions-to-file-pay.html#Estimated-tax-payments-due-dates BOE Tax Program FAQs: https://www.boe.ca.gov/BOE-COVID19-FAQ.pdf California State Association of Counties: https://www.gov.ca.gov/wp-content/uploads/2020/04/4.4.20-Property-Tax-Statement.pdf | |||
| 6 | 04/30/20 7:51 AM |
| COVID-19 Extension: July 15, 2020 Note: The payment deadline has been extended through July, but all tax returns due April 15th have been automatically extended 6 months through October 15, 2020. Note: The extension also applies to estimated tax payments. | COVID-19 Extension: July 15, 2020 Note: The payment deadline has been extended through July, but all tax returns due April 15th have been automatically extended 6 months through October 15, 2020. Note: The extension also applies estimated tax payments. | Sales Tax: Colorado retailers that are required to file state administered sales tax returns and remit sales tax on April 20, 2020 may extend their filing and remittance deadline to May 20, 2020. This extension does not apply to self-collecting home-rule taxing jurisdictions. Vail has also extended sales tax collections until further notice. International Fuel Tax Agreement (IFTA): Temporary suspension of the requirements associated with IFTA for any motor vehicle engaged in interstate disaster relief efforts as part of COVID-19 relief effort until June 30, 2020. Property Tax: Counties are allowed to temporarily waive interest on delinquent property tax payments. Taxpayer filing requirements and property valuation schedules for certain taxable property (business personal property, taxable oil and gas property, taxable natural resource property) is also temporarily suspended until June 15, 2020. Severance Tax: The filing deadline for certain severance tax returns and declarations have been extended to May 15, 2020. The extension applies to annual severance tax returns for tax years ending December 31, 2019. All Other Taxes: The Governor has directed and encouraged the Colorado Department of Revenue to coordinate with local governments that choose to extend tax payment deadlines for property and sales and use taxes. Unless specific guidance is issued at the local level for some of these taxes, assume all other taxes are ordinary course. | Please refer to the following website for the state's Tax Return Due Date Schedule: https://www.colorado.gov/pacific/tax/return-due-date-schedule | Net operating losses of corporations may not be carried back to an earlier tax year. | Colorado Department of Revenue's website for more information | |||
| 7 | 04/30/20 7:45 AM |
| COVID-19 Extension: July 15, 2020 Corporation Tax Returns: the extension also applies to estimated tax payments due between March 15, 2020, and July 15, 2020. Pass-Through Tax Returns: the extension applies to returns and payments as well as estimated tax payments due between March 15, 2020, and July 15, 2020. Unrelated Business Income Tax: the extension applies to returns and payments as well as estimated tax payments due between March 15, 2020, and July 15, 2020. | COVID-19 Extension: July 15, 2020 The filing and payment deadline for 2019 gift tax returns has been extended to July 15, 2020. The extension also applies to the estate tax. Note: The extension also applies to Q1 and Q2 estimated tax payments. The extension for estimated tax payments also applies to trust and estate taxes. | Sales Tax and Room Occupancy Tax: The department of revenue is granting an automatic extension of filing and payment deadlines for sales tax and room occupancy tax for taxpayers with less than $150,000 in annual sales tax or room occupancy tax liability. For monthly sales tax and room occupancy filers: returns and payments due March 31, 2020, and April 30, 2020, are extended to May 31, 2020. For quarterly sales tax and room occupancy tax filers: returns and payments due April 30, 2020, are extended to May 31, 2020. International Fuel Tax Agreement (IFTA): The department of revenue has temporarily waived IFTA credentialing requirements. Plastic Bag Fee: There is a temporary suspension of the tax imposed on single-use plastic checkout bags through May 15, 2020. Property Tax: Certain municipalities may offer eligible taxpayers a deferment by 90 days of any taxes on real property, personal property, or motor vehicles. Eligible taxpayers are those that attest to or document significant economic impact by COVID-19, and/or those that attest to or document that they are providing relief to those impacted by COVID-19. Gift Tax: The department of revenue has extended the filing and payment deadline for gift tax returns reporting gifts made during taxable year 2019 to July 15, 2020. All Other Taxes: Ordinary Course | The Connecticut Department of Revenue has launched a program which assists individuals and businesses who may be unable to meet current collection obligations due to COVID-19. | NOLs may not be carried back. | Connecticut Department of Revenue's website for more information | |||
| 8 | 04/29/20 7:22 AM |
| COVID-19 Extension: July 15, 2020 Note: Corporate income tax estimates that were due for Q1 have been extended to July 15, 2020. | COVID-19 Extension: July 15, 2020 Note: Extension applies to estimated payments for Q1, but Q2 payments remain due on June 15, 2020. | Ordinary Course Delaware is not exetneding the deadlines for filing returns and payments for other state taxes and fees, including but not limited to the following: sales tax, personal income tax withholding, Corporate Franchise Tax, LLC, LP, and GP Annual Tax, Gross Receipts and Business License Renewals, Realty Transfer Tax, Tobacco and Cigarette Tax, Bank Franchise Tax and Fees, Insurance Taxes and Fees, Public Utility Tax, Alcoholic Beverage Tax, Public Accomodations Tax, and Motor Fuel Tax. | Tax filing and payment deadlines for state income taxes have been extended. If a taxpayer needs additional time, taxpayers may request an extension for additional time to file through the department's online system. This will provide an automatic extension of time to file to October 15, 2020. | The Delaware NOL carryback deduction is limited to $30,000. | Delaware Division of Revenue's website for more information | |||
| 9 | 04/29/20 9:00 AM |
| COVID-19 Extension: July 15, 2020; Deadlines for estimated tax payments for 2020 remain unchanged. | COVID Extension: July 15, 2020; Deadlines for estimated tax payments for 2020 remain unchanged. | Real Property Tax: Hotels/motels have until June 30, 2020 to make their first 2020 real property tax installment. Sales Tax: Interest and late payment penalties of sales/use taxes will be waived for February and March for all businesses (except hotels/motels permitted to defer real property tax payments) provided these payments are made by July 20, 2020 and all sales tax reports are timely filed. All Other Taxes: Ordinary Course | Recommended that all income tax returns (both corporate and individual) and property tax returns be filed electronically. Taxpayers may continue to request an extension to file their income, partnership and franchise tax returns to October 15, 2020. Deadlines for professional licenses have also been extended from April 15th to April 30th. Income Tax Nexus: The Deputy Chief Financial Officer for the District of Columbia's Office of Tax and Revenue has stated that the District does not plan on asserting nexus because an employee is working remotely due to COVID-19. Small business loans awarded and forgiven under the Coronavirus Aid, Relief, and Economic Security Act will be excluded from the computation of gross income for corporate income and franchise tax purposes. | An NOL carryback is not permitted for District tax purposes. | District of Columbia Office of Tax and Revenue's website for more information | |||
| 10 | 05/01/20 6:25 AM |
| COVID-19 Extension: August 3, 2020. Entities with fiscal year ending January 31 or February 29, 2020 are also extended through August 3. The payments are only extended to June 1, 2020. The relief does not apply to estimated payments for 2020. | N/A - State does not impose a personal income tax. | March sales tax due dates for adversely affected taxpayers extended to April 30, 2020. Taxpayers that did not meet the March 20 due date for February sales tax returns will have penalties and interest waived if tax is reported and remitted by March 31, 2020. Florida extended the property tax payment due date from March 31 to April 15. Interest waived through May 26 for late-filed, first quarter International Fuel Tax Agreement returns due on April 30, 2020. | Adversely affected taxpayer means: - business closed in compliance with state or local government order and had no taxable sales transactions as a result; or - business experienced sales tax collections in March 2020 that are less than 75% of March 2019 sales tax collections; or - business is registered with Department to file quarterly. Effective April 3, 2020, Florida has suspended all excise taxes on notes and other written obligations made pursuant to Title I of the CARES Act. | A net operating loss shall never be carried back as a deduction to a prior taxable year. | Florida Department of Revenue's website for more information | |||
| 11 | 04/29/20 8:53 AM |
| COVID-19 Extension: July 15, 2020 for filing and payments. | COVID-19 Extension: July 15, 2020 for filing and payments. | Ordinary Course | No additional guidance has been issued at this time. | Georgia follows the federal NOL carryforward and carryback periods provided in the IRC as of 01/01/2019. | Georgia Department of Revenue's website for more information | |||
| 12 | 05/13/20 2:05 PM |
| COVID-19 Extension: Income tax returns and payments that are due between April 20 and June 20, 2020, are now due July 20, 2020. | COVID-19 Extension: Income tax returns and payments that are due between April 20 and June 20, 2020, are now due July 20, 2020. | Ordinary Course Interest waived through May 26 for late-filed, first quarter International Fuel Tax Agreement returns due on April 30, 2020. | The relief only applies to returns and payments for Tax Year 2019 and does not include estimated income tax payments for Tax Year 2020. Hawaii has issued guidance that economic impact payments are not subject to Hawaii income tax but noted that unemployment assistance is subject to Hawaii income tax. Additionally, under current Hawaii tax law, loan forgiveness (including forgiveness of PPP loans) is subject to Hawaii income tax. However, the Hawaii Department of Taxation intends to recommend to the Hawaii State Legislature to conform to the federal treatment of PPP loan forgiveness. | Generally, Hawaii conforms to federal law regarding carryback and carryforward periods for NOLs. No net operating loss carryback or carryover shall be allowed by this chapter if not allowed under Section 172 of the Internal Revenue Code. | Hawaii Department of Taxation's website for more information: | |||
| 13 | 05/13/20 2:13 PM |
| COVID-19 Extension: June 15, 2020 for filing and payments. | COVID-19 Extension: June 15, 2020 for filing and payments. | Ordinary Course Idaho-based interstate trucker licensed under IFTA filing first quarter returns by April 30, 2020 may report and pay on June 1, 2020. There is no interest if the return is filed and tax paid by June 1. | Application deadline for property tax relief programs extended to June 15, 2020. | Idaho net operating losses may be carried back for two tax years but an NOL carryback from any one tax year is limited to an aggregate amount of $100,000. The $100,000 limitation applies to each unitary group member. | Idaho State Tax Commission's website for more information: | |||
| 14 | 06/18/20 11:52 AM |
| COVID-19 Extension: July 15, 2020 for filing and payments. The relief does not apply to the first or second installments of estimated payments for 2020 taxes. If a taxpayer is under pressure to submit a document, the form should be submitted without signature and the DOR will work with the taxpayer to get the formed signed at a later date. | COVID-19 Extension: July 15, 2020 for filing and payments. The relief does not apply to the first or second installments of estimated payments for 2020 taxes. If a taxpayer is under pressure to submit a document, the form should be submitted without signature and the DOR will work with the taxpayer to get the formed signed at a later date. | Relief from penalties for late sales tax payments for taxpayers that operate eating and drinking establishments and reported less than $75,000 of sales tax liability in calendar year 2019. The relief applies to returns due for the February, March, and April 2020 reporting periods. Penalties and interest waived through May 26 for late-filed, first quarter International Fuel Tax Agreement returns due on April 30, 2020. Out-of-state employers may be subject to Illinois income tax withholding when an employee has performed normal work duties in Illinois for more than 30 working days. Illinois will waive penalties and interest for late payments related solely to working from home due to COVID-19. | Chicago extended the tax payment dates for amusement tax, bottled water tax, checkout bag tax, hotel accommodation tax, parking tax, and restaurant tax as detailed below. The returns are still due on the original due date. Tax Payment Period / Revised Due Date July 2019 - February 2020 / Wednesday, July 15, 2020 March and April 2020 / Monday, August 17, 2020 May and June 2020 / Tuesday, September 15, 2020 July and August 2020 / Thursday, October 15, 2020 September 2020 / Monday, November 16, 2020 Chicago's restaurant tax (.5%) is imposed on any COVID related "surcharge" on food or beverages. | Illinois does not allow NOL carrybacks. | Illinois Department of Revenue's website for more information: https://www2.illinois.gov/rev/Pages/default.aspx. City of Chicago Finance Department's website for more information: https://www.chicago.gov/city/en/depts/fin/provdrs/tax_division.html. | |||
| 15 | 06/18/20 12:21 PM |
| COVID-19 Extension: Returns and payments due on April 15 or 20, 2020 are now due July 15, 2020. Returns and payments due on May 15, 2020 are now due August 17, 2020. Corporate estimated payments due on April 20, May 20, or June 22 are now due on or before July 15, 2020. | COVID-19 Extension: Returns and payments due on April 15, 2020 are now due July 15, 2020. Estimated payments originally due on June 15, 2020 are now due on or before July 15, 2020. | Penalties for property tax paid after May 11 will be waived for 60 days but does not apply to amounts that have been escrowed by financial institutions. Interest waived through May 31 for late-filed, first quarter International Fuel Tax Agreement returns due on April 30, 2020. | Property taxes remain due on May 11, 2020. However, counties are to waive penalties on payments made up to 60 days after May 11, 2020. Indiana will not assert nexus due to temporary remote work within the state. The relief only applies if there is (1) an official work-from-home order issued by federal, state, or local government or (2) there is an order of a physician in connection with the COVID-19 outbreak or an actual diagnosis of COVID-19, plus 14 days to allow for return to normal work locations. | A taxpayer cannot carryback any NOLs after 2011. | Indiana Department of Revenue's website for more information | |||
| 16 | 06/18/20 12:33 PM |
| COVID-19 Extension: July 31, 2020 for filing and payments. | COVID-19 Extension: July 31, 2020 for filing and payments. | The deposits due for semi-monthly income tax withholding for the period ending March 15, 2020 are extended from March 25, 2020 to April 10, 2020. Penalties and interest are waived for late payment of property taxes due by April 1, 2020. Business may request relief from penalties (but not interest) for late filings and payments of sales and use tax (must submit penalty waiver request 78-629). Interest waived through May 26 for late-filed, first quarter International Fuel Tax Agreement returns due on April 30, 2020. Iowa has not modified its individual income tax and withholding requirements due to COVID-19. Nonresidents of Iowa who normally work in the state but are temporarily telecommuting in another state, or who work outside of Iowa but are temporarily telecommuting in Iowa, may need to adjust their income apportionment or their Iowa income tax return filing requirement. Iowa does have a reciprocal agreement with Illinois. | No late-filing or underpayment penalties will be assessed for qualifying taxpayers who comply with extended filing and payment deadlines. Iowa does not conform to certain provisions of the CARES Act for periods prior to January 1, 2020. These include loan forgiveness of any PPP loans for periods prior to January 1, 2020, temporary suspension of the excess business loss limitation, modification of business interest limitation, or depreciation of qualified improvement property. Iowa generally confirms with the tax provisions of the CARES Act to the extent they affect Iowa income tax on or after January 1, 2020. Iowa will not consider nexus determinations resulting from employees working remotely within Iowa due to the COVID-19 pandemic. | Iowa does not recognize a carryback for state NOLs. | Iowa Department of Revenue's website for more information | |||
| 17 | 04/29/20 9:07 AM |
| COVID-19 Extension: July 15, 2020 for filing and payments. | COVID-19 Extension: July 15, 2020 for filing and payments. | Ordinary Course Interest waived through May 26 for late-filed, first quarter International Fuel Tax Agreement returns due on April 30, 2020. | Homestead or property tax relief refund claims have extended deadline to October 15, 2020. | A net operating loss deduction shall be allowed in the same manner that it is allowed under the federal internal revenue code except that such net operating loss may only be carried forward to each of the 10 taxable years following the taxable year of the net operating loss. | Kansas Department of Revenue's website for more information | |||
| 18 | 04/29/20 9:07 AM |
| COVID-19 Extension: July 15, 2020 for filing and payments. | COVID-19 Extension: July 15, 2020 for filing and payments. | Business personal property tax return filing deadline has been extended to July 15, 2020. Interest waived through May 26 for late-filed, first quarter International Fuel Tax Agreement returns due on April 30, 2020. | Louisville extended the due date for the Occupational License Tax Return to July 15, 2020. | Kentucky does not allow NOL carrybacks. | Kentucky Department of Revenue's website for more information | |||
| 19 | 05/08/20 7:34 AM |
| COVID-19 Extension: July 15, 2020 for filing and payments. | COVID-19 Extension: July 15, 2020 for filing and payments. | Severance Tax Returns, Payments, and Reports Extensions: The February 2020 monthly oil and gas severance tax return, payment, and report is due on April 25, 2020. The filing and payment deadline for this monthly severance tax period is extended to June 25, 2020. This is an automatic extension and no extension request is necessary. No penalties or interest will be assessed provided that the applicable monthly return, payment, and report for this severance tax period is submitted to the Department by the June 25, 2020, extension date. This extension does not apply to severance tax returns, payments, or reports due on any other dates. Sales Tax: February 2020 sales tax returns are due May 20, 2020. This is an automatic extension and no extension request is necessary. Penalties and interest will be waived for applicable returns and payments received by the extended May 2020 deadline. 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. The deadline for filing personal property renditions has been extended from April 1, 2020 to May 15, 2020. | The Department shall automatically waive any underpayment of estimated tax penalty otherwise due for the April 15 and June 15, 2020 declaration payments provided the following criteria are met: (1)The taxpayer pays the April 15 and June 15, 2020, declaration payments timely. (2) The amount paid on the April 15, 2020, declaration payment is at least 90% of the amount paid on the April 15, 2019, declaration payment. (3) The amount paid on the June 15, 2020, declaration payment is at least 90% of the amount paid on the June 17, 2019, declaration payment. | No carryback is allowed on returns filed on or after July 1, 2015. | Louisiana Department of Revenue's website for more information | |||
| 20 | 05/21/20 10:31 AM |
| COVID-19 Extension: July 15, 2020 for filing and payments. | COVID-19 Extension: July 15, 2020 for filing and payments. | An executive order was issued by the governor permitting municipal officers to extend and re-establish the due date(s) and date(s) upon which interest will accrue on property taxes committed during 2019. Moreover, if the municipal assessor(s) commit property taxes during 2020 because the municipality was unable to hold its annual budget meeting prior to the property tax commitment date, the municipal offices may set due date(s), the interest rate and date(s) that interest will accrue on delinquent property taxes, for taxes committed in 2020. The executive order also permits a property tax collector to delay until 60 days after the state of emergency is terminated to provide the person assessed with notice alleging that a lien is claimed on the real estate to secure the payment of the tax and demanding the payment of the tax within 30 days. Maine’s governor released an executive order further extending the current use taxation application deadlines to the earlier of either the commitments of the municipality or 30 days after the termination of the emergency. The deadline for applications for certain property tax exemptions has been extended from April 1, 2020 to either the commitment date of the municipality or 30 days after the termination of the declared emergency, whichever occurs first. The extended deadline includes the following property tax exemptions: Property of Institutions and Organizations; Estates of Veterans; Solar and Wind Energy Equipment; Exemption of Homesteads; and Exemption of Business Equipment. | Taxpayers seeking telephone assistance may call during normal telephone-assistance hours from 9:00 a.m. to 4:00 p.m. All telephone and email contact information is available at: www.maine.gov/revenue/contact.html. This includes the Taxpayer Service Center at (207) 624-9784 and the Property Tax Division at (207) 624-5600. | Maine allows NOL carryforwards, but it does not allow the carryback of an NOL. | Maine Revenue Services' website for more information | |||
| 21 | 04/29/20 9:07 AM |
| COVID-19 Extension: July 15, 2020 for filing and payments. Fiscal year filers with tax years ending January 1, 2020 through March 31, 2020 are also eligible for the July 15, 2020 payment extension. | COVID-19 Extension: July 15, 2020. | The deadline for filing February, March, April, and May 2020 sales and use, withholding, admissions & amusement, alcohol, tobacco, and motor fuel tax returns, as well as first quarter bay restoration fee returns has been extended to July 15, 2020. Business taxpayers who file and pay by July 15, 2020 will receive an automatic waiver of interest and penalties. The deadline to submit annual reports and personal property tax returns for businesses has been extended from April 15, 2020 to July, 15, 2020. The deadline to report and pay unclaimed property for insurance companies for calendar year 2019 is extended from April 30, 2020 to July 31, 2020. | The agency has set up a dedicated email address — taxpayerrelief@marylandtaxes.gov — to assist businesses with extension-related questions. Business owners can also call the Comptroller's Ombudsman at 410-260-4020. | The federal provisions for carryback and carryforward apply for purposes of the Maryland return. | Comptroller of Maryland's website for more information | |||
| 22 | 04/29/20 9:07 AM |
| Deadline remains April 15, 2020 for calendar year filers and the 15th day of 4th month after the end of tax year, for fiscal year filers. However, late filing and late payments penalties will be waived for corporate excise tax returns and payments due by April 15, 2020 as long as filings and payments are made by July 15, 2020. Interest will still accrue on amounts not paid by April 15, 2020. | COVID-19 Extension: July 15, 2020 for filing and payments. | Sales Tax: For taxpayers with less than $150,000 of tax liability in the 12 month period ending February 29, 2020, returns and payments due during the period beginning March 20, 2020 and ending May 31, 2020, inclusive, shall be suspended. All such returns and payments shall be due on June 20, 2020 (subject to certain exceptions). This relief described is not available to marijuana retailers, marketplace facilitators or motor vehicle vendors. For larger meals tax vendors that do not meet the $150,000 threshold, there will be automatic penalty waivers for February, March and April returns filed by June 20, 2020, but interest will still accrue. Room Occupancy Excise Tax: For taxpayers with less than $150,000 of tax liability in the 12 month period ending February 29, 2020, returns and payments due during the period beginning March 20, 2020 and ending May 31, 2020, inclusive, shall be suspended. All such returns and payments, including any local option amounts, shall be due on June 20, 2020 (subject to certain exceptions). | On March 24, the governor announced legislation to extend municipal tax deadlines by allowing municipalities to waive late-payment penalties for 4th quarter tax bills (due May 1), extend their tax bill due date from April 1 to June 1, and extend the deadline for property tax exemptions and deferrals from April 1 to June 1. | Massachusetts NOLs may not be carried back. | Massachusetts Department of Revenue's website for more information | |||
| 23 | 06/05/20 10:54 AM |
| COVID-19 Extension: July 31, 2020 for filing and payments. | COVID-19 Extension: July 15, 2020 for filing and payments. | Business taxpayers who were scheduled to make sales, use, and withholding tax payments due in March, April, and May - including quarterly filers - may postpone filing requirements until June 20, 2020. The state Treasury Department will waive penalties and interest on those deferred payments. Please note that the Department is allowing taxpayers to pay any sales, use, and withholding taxes due on June 22, 2020 in installment payments over six months. | No additional guidance has been issued at this time. | A Michigan NOL may not be carried back. | Michigan Department of Treasury's website for more information | |||
| 24 | 04/29/20 9:07 AM |
| There has not yet been a change to the tax filing deadline, which remains April 15, 2020. | COVID-19 Extension: July 15, 2020 for filing and payments. | Sales Tax Payment Extension for Eligible Businesses: The DOR is extending the Sales and Use Tax grace period to May 20, 2020 for businesses required to suspend or reduce services under Executive Order 20-04. The DOR will not assess penalties or interest on affected businesses that: (1) Have monthly payments due March 20, and pay by May 20; or (2) Have monthly or quarterly payments due April 20, and pay by May 20. These businesses should still file their Sales and Use Tax returns by the due dates. There is no grace period for monthly payments due on May 20, 2020. Gambling Tax Payment Extension: The DOR is granting a 30-day grace period for Lawful Gambling Tax payments for organizations that request an extension for their April 20 payment. Additionally, organizations that previously requested a grace period for their February payment due March 20, now have until May 20 to make that payment. MinnesotaCare Tax Filing Extension: The DOR is granting a 60-day extension for MinnesotaCare tax returns for organizations that request an extension for their March 16 return. Cigarette Stamp Orders by Shipping Only: Starting March 31, cigarette tax stamp orders will be shipped only. In-person purchase or pick up of stamps is not currently permitted. Property Tax Payments: The DOR is consulting with counties about possible relief options for property taxes. First-half payments are due May 15, 2020. The department does not have authority to delay payments or abate (cancel or reduce) property taxes, which are collected by counties in Minnesota. Property Tax Appeals: The due date for filing property tax appeals has been extend to May 30, 2020 (see 2020 HF 4531). | No additional guidance has been issued at this time. | NOL carrybacks are not permitted. | Minnesota Department of Revenue's website for more information | |||
| 25 | 05/21/20 10:12 AM |
| COVID-19 Extension: July 15, 2020 for filing and payments. | COVID-19 Extension: July 15, 2020 for filing and payments. | Withholding tax payments for the month of April are extended until May 15, 2020. The extension does not apply to Sales Tax, Use Tax, or any other tax types. These returns should be filed and paid on the normal due date. The extension also does not apply to payments on prior liabilities. However, the Department will consider an extension of time to file and pay on a case-by-case basis. These requests should be directed to our customer service line at 601-923-7700. The due date for filing personal property tax renditions has been extended by 30 days to May 31, 2020. International Fuel Tax Agreement (IFTA): Temporary suspension of the requirements associated with the International Registration Plan (IRP) and International Fuel Tax Agreement (IFTA) for any motor vehicle engaged in interstate emergency relief efforts which will be traveling through the State of Mississippi as part of the emergency relief. Emergency relief includes motor vehicles carrying medical supplies or pharmaceuticals, supermarket products or foods, or fuel. This order is effective until May 31, 2020. | No additional guidance has been issued at this time. | NOLs may be carried back two years. | Mississippi Department of Revenue's website for more information | |||
| 26 | 04/29/20 9:07 AM |
| COVID-19 Extension: July 15, 2020 for filing and payments. | COVID-19 Extension: July 15, 2020 for filing and payments. | Ordinary Course | No additional guidance has been issued at this time. | The only NOL that may be deducted for Missouri purposes is the NOL from the federal tax return. | Missouri Department of Revenue's website for more information | |||
| 27 | 04/29/20 9:07 AM |
| Deadline remains May 15, 2020 for calendar year filers. 15th day of 5th month after the end of tax year, for fiscal year filers. | COVID-19 Extension: July 15, 2020 for filing and payments. | Property Taxes: The Department of Revenue implemented social distancing standards within its offices and actively enabling many of its staff to work from home. The Department will be limiting the work that its appraisers will be doing in the field, whereby appraisers will avoid direct interactions with property owners and will not enter occupied properties. | No additional guidance has been issued at this time. | Montana allows a 3-year carryback period and a carryback may not exceed $500,000 per tax period. | Montana Department of Revenue's website for more information | |||
| 28 | 05/29/20 7:04 AM |
| COVID-19 Extension: July 15, 2020 for filing and payments. | COVID-19 Extension: July 15, 2020 for filing and payments. | Penalties waived on late excise tax payments. | Penalty and Interest relief based on taxpayer facts and circumstances. Request relief using Forms 21 and 21A. The DOR has issued FAQs indicating no changes need to be made to payroll tax withholding locations if a change in worksite location was made beginning on March 13th, 2020 and ending January 1, 2021. | Nebraska does not allow a carryback deduction. | Nebraska Department of Revenue's website for more information | |||
| 29 | 04/29/20 9:07 AM |
| N/A - State does not impose a corporate income tax. | N/A - State does not impose a personal income tax. | Ordinary Course | Dept. of Revenue offices closed until further notice. | N/A | Nevada Department of Taxation's website for more information | |||
| 30 | 05/08/20 7:08 AM |
| COVID-19 Extension to file for all taxpayers: 6/15/2020 COVID-19 Extension to pay for certain taxpayers: 6/15/2020. Available if total combined 2018 BET and BPT tax due was $50k or less | COVID-19 Extension to file for all taxpayers: 6/15/2020 (Interest and Dividends Tax) COVID-19 Extension to pay for certain Interest and Dividends taxpayers: 6/15/2020. Available if total 2018 I&D tax liability was $10k or less | Extension to November 1, 2020 to submit federal income tax return in order to apply for property tax relief. | No additional guidance has been issued at this time. | New Hampshire does not allow NOLs to be carried back. | New Hampshire Department of Revenue Administration's website for more information | |||
| 31 | 05/15/20 6:17 AM |
| COVID-19 Extension: July 15, 2020 for filing and payments. | COVID-19 Extension: July 15, 2020 for filing and payments. | Property Tax: Executive Order #130 provides a mechanism for municipalities to extend the grace period from 5/1/20 to 6/1/20 for property taxes. This a permissive order giving municipalities the option to extend their deadlines. | The state is temporarily waiving the treatment of employees working from home as establishing nexus for corporate income tax purposes, and wage income will continue to be sourced as determined by employers in accordance with the employer's jurisdiction. COVID-19 Fiscal Mitigation Act extends statutes of limitations for audits, assessments, and interest payment periods on refunds an additional 90 days. The time to file certain forms, including Form DT-1 Statement of Net Deferred Tax Liability Deduction which is due July 1, have not been extended. | No carryback is allowed. | New Jersey Division of Taxation website for more information | |||
| 32 | 07/02/20 6:47 AM |
| COVID-19 Extension: July 15, 2020 for filing and payments. | COVID-19 Extension: July 15, 2020 for filing and payments. | Penalties and interest abated for income, gross receipts, property, and excise taxes during the period of extended due dates. Gross Receipts Tax: Certain payments made by U.S. DHSS to health care providers have been made exempt. | No additional guidance has been issued at this time. | H.B. 6 mirrors state's NOL carryback provisions with those in the CARES Act. | New Mexico Taxation and Revenue Dept. website for more information | |||
| 33 | 07/02/20 6:47 AM |
| COVID-19 Extension: July 15, 2020 for filing and payments. | COVID-19 Extension: July 15, 2020 for filing and payments. | Penalties and interest for quarterly and annual filers of sales and use tax returns due 3/20/2020 may be abated until June 22, 2020. Taxpayers must apply for relief. Property tax payments have been extended for several localities. | For tax years beginning in 2019 and 2020, Article 9-A corporate income and franchise tax law decouples from the increase in 163(j) interest expense limitation under the CARES Act. Additionally, Article 22 personal income tax law decouples from any amendments made to the IRC after 3/1/20 and before 1/1/22. This was reiterated in the Dept. of Taxation and Finance's Announcement on Jun 10 (N-20-7). | New York allows a 3-year carryback. | New York Dept. of Finance website for more information: | |||
| 34 | 07/17/20 6:27 AM |
| COVID-19 Extension: 7/15/2020, penalties and interest waived. | COVID-19 Extension: 7/15/2020, penalties and interest waived. | Penalties and interest waived for corporate/individual income and franchise taxes, but interest still accrues beginning 4/15/2020 for sales and use tax, withholding tax, and several additional tax types due from 3/15/2020 through 7/15/2020. | SB 704 allows employers a tax credit equal to the amount of North Carolina SUTA contributions payable on reports filed on or before April 30, 2020. North Carolina has decoupled from various provisions of the CARES Act in HB 1080, including Sec. 163(j) limitations, loan forgiveness under Sec. 1106, NOL carrybacks, and excess business losses. | North Carolina does not allow net loss carrybacks. | North Carolina Dept. of Revenue website for more information | |||
| 35 | 04/29/20 9:56 AM |
| COVID-19 Extension: July 15, 2020 for filing and payments. | COVID-19 Extension: July 15, 2020 for filing and payments. | Unemployment Insurance Contribution due dates beginning 3/13/2020 are suspended until June 30, 2020. | Taxpayers are encouraged to contact the Office of State Tax Commissioner to request additional time to file or pay non-income taxes if affected by covid-19, granted on a case-by-case basis. North Dakota will not attribute nexus to companies' employees temporarily telecommuting from the state. | Taxpayers cannot carry back North Dakota NOLs incurred in taxable years beginning after December 31, 2002. | North Dakota Tax Commission website for more information | |||
| 36 | 05/08/20 9:03 AM |
| N/A. State does not impose a corporate income tax. Municipal Net Profits Tax COVID-19 Extension: July 15, 2020 for filings and payments. | COVID-19 Extension: July 15, 2020 for filings and payments. | Commercial Activity Tax filing deadline is May 11, 2020 for filings and payments. The Ohio Dept. of Taxation has announced that it has extended the date for payment of real property taxes and assessments for the following counties: Belmont, Cuyahoga, Delaware, Franklin, Geauga, Montgomery, Monroe, Paulding, and Washington. | Commercial Activity Tax filing deadline is May 11, 2020 for filings and payments. Individuals, estates, trusts and certain businesses making quarterly estimated income tax payments, have also been granted additional time to file and pay without penalty or interest. The first and second quarterly payments, normally scheduled for April 15 and June 15 for most taxpayers, have both been extended to July 15. | N/A | Ohio Department of Taxation website for more information | |||
| 37 | 04/29/20 9:13 AM |
| COVID-19 Extension: August 14, 2020 for filings and payments. | COVID-19 Extension: July 15, 2020 for filings and payments. | Ordinary Course | No additional guidance has been issued at this time. | Oklahoma follows the federal NOL carryback and carryforward periods for purposes of computing the Oklahoma NOL deduction. For tax years beginning after December 31, 2008, the loss carryback period shall be for a period as allowed by Section 172 of the Internal Revenue Code. | Oklahoma Tax Commission website for more information | |||
| 38 | 05/08/20 9:03 AM |
| COVID-19 Extension: July 15, 2020 for filings and payments. | COVID-19 Extension: July 15, 2020 for filings and payments. | The state will not assess underpayment penalties to Commercial Activity Tax ("CAT") taxpayers who make a good-faith effort to estimate their 1Q payments, due April 30, 2020. The state increased the threshold at which an entity is required to make estimated tax payments for the CAT, from $5k of annual tax liability to $10k of annual tax liability for the first year of the tax. | Estimated tax payments for 2020 tax year are not extended for any taxes. The Department of Revenue announced collections relief measures for taxpayers affected by COVID-19. Taxpayers can request a payment plan modification or temporary wage garnishment hold by contacting the Department by June 30, 2020. | There is no carryback. | Oregon Department of Revenue website for more information | |||
| 39 | 04/29/20 9:13 AM |
| COVID-19 Extension: August 14, 2020 for filings and payments. Note: There is no extension for the June 15, 2020 estimated payment due date for corporations. | COVID-19 Extension: July 15, 2020 for filings and payments. | Businesses that collect sales tax will not have to make accelerated sales tax prepayments for April, May, or June. The deadline for businesses to report any unclaimed property is extended until June 15, 2020. Withholding requirement for Pennsylvania employers of non-resident employee temporarily working from home due to pandemic in a state that does not have reciprocity agreement with Pennsylvania: * If employee working from home temporarily outside Pennsylvania, the Department would not consider that as change to sourcing of employee's compensation. As such, the employee's compensation remains Pennsylvania-sourced and the employer is required to withhold. | Philadelphia has extended the date for 2020 real estate taxes to April 30, 2020. Philadelphia BIRT COVID-19 Extension: July 15, 2020. The Department will not seek to impose corporate income tax nexus solely on the basis of employees temporarily working remotely from home within the state during the duration of this emergency. Certain requirements concerning the International Fuel Tax Agreement (IFTA) and Motor Carrier Road Tax (MCRT) are temporarily waived for all commercial carriers and vehicles traveling into or within Pennsylvania. This waiver applies to decals, temporary permits and trip permits and remains in effect from March 19, 2020 until it is determined by Gov. Wolf that the emergency no longer exists, or for 30 days, whichever occurs later. | Net losses may not be carried back in Pennsylvania. | Pennsylvania Department of Revenue website for more information | |||
| 40 | 04/29/20 9:17 AM |
| COVID-19 Extension: July 15, 2020 for filings and payments. | COVID-19 Extension: July 15, 2020 for filings and payments. | Ordinary Course | No additional guidance has been issued at this time. | NOLs may not be carried back. | Rhode Island Division of Taxation website for more information | |||
| 41 | 04/29/20 9:17 AM |
| COVID-19 Extension: July 15, 2020 for filings and payments. | COVID-19 Extension: July 15, 2020 for filings and payments. | For taxes due beginning April 1, 2020 through April 30, 2020, penalties and interest will be waived if filed and paid by new due date of June 1, 2020. | For taxes due beginning April 1, 2020 through April 30, 2020, penalties and interest will be waived if filed and paid by new due date of June 1, 2020. | South Carolina does not allow carrybacks. | South Carolina Department of Revenue website for more information | |||
| 42 | 04/29/20 9:17 AM |
| N/A - No state corporate income tax. | N/A - State does not impose a personal income tax. | Ordinary Course | Bank franchise tax due date extended to July 30, 2020. | N/A | South Dakota Department of Revenue website for more information | |||
| 43 | 04/29/20 9:17 AM |
| COVID-19 Extension: July 15, 2020 for filings and payments. | COVID-19 Extension: July 15, 2020 for filings and payments (pertains to Hall Income Tax). | Business Tax due date extended to June 15, 2020 for filings and payments. Professional privilege taxes due beginning June 1, 2020 are extended to July 1, 2020. Tennessee-based interstate trucking companies have until May 26 to file their first quarter IFTA returns. | No additional guidance has been issued at this time. | A carryback is not permitted. | Tennessee Department of Revenue website for more information | |||
| 44 | 04/29/20 9:17 AM |
| COVID-19 Extension: July 15, 2020 (Franchise Tax) for filings and payments. EFT filers who require an extension beyond July 15, 2020, must apply on or before that date and pay 90% of the tax due for the current year or 100% of the tax reported as due for the prior year with the extension request. They will be granted an extension to August 15, 2020. If they need a further extension, they must apply on or before August 15, 2020, and pay the remaining tax due. They will be granted a filing extension to Jan. 15, 2021. Non-EFT filers who require an extension beyond July 15, 2020, must apply on or before that date and pay 90% of the tax due for the current year or 100% of the tax reported as due for the prior year with the extension request. They will be granted an extension to Jan. 15, 2021. | N/A - State does not impose a personal income tax. | The Comptroller requested that businesses struggling to pay sales taxes collected from their customers prior to April 1, 2020 as a result of COVID-19 restrictions, file the sales tax returns that were due on April 20, 2020, make a good faith partial payment, and contact the Enforcement Hotline at 800-252- 8880 to learn about options for remaining in compliance and avoiding interest and late fees on taxes due. | The Texas Attorney General issued an opinion stating that the courts would likely conclude that Section 11.35 of the Texas Tax Code, which creates a temporary tax exemption for qualified property damaged by a disaster, would not apply in the context of the COVID-19 disaster. Extension of 90 days past due date to pay motor vehicle tax. Independently procured insurance tax report due date extended to July 15, 2020. | N/A | Texas Comptroller website for more information | |||
| 45 | 04/29/20 1:00 PM |
| COVID-19 Extension: July 15, 2020. Filing and payment by the July 15, 2020 deadline will not accrue interest or penalties. | COVID-19 Extension: July 15, 2020. Filing and payment by the July 15, 2020 deadline will not accrue interest or penalties. | Ordinary Course | No additional guidance has been issued at this time. | For taxable years beginning on or after January 1, 2018, Utah prohibits net loss carrybacks. | Utah State Tax Commission's website for more information | |||
| 46 | 04/29/20 1:00 PM |
| COVID-19 Extension: July 15, 2020. Filing and payment by the July 15, 2020 deadline will not accrue interest or penalties. | COVID-19 Extension: July 15, 2020. Filing and payment by the July 15, 2020 deadline will not accrue interest or penalties. | Businesses that are unable to meet the March 25 or April 25 filing deadline for meals and rooms tax and sales and use tax will not be charged penalties or interest for late submissions. Guidance for other non-income taxes has not been provided. | No additional guidance has been issued at this time. | Vermont does not allow carrybacks for post-2006 NOLs. | Vermont Department of Taxes' website for more information | |||
| 47 | 05/14/20 10:00 AM |
| All income tax filing deadlines remain the same (Virginia has an automatic 6-month extension to file income tax returns). However, payments due between the period April 1, 2020 to June 1, 2020, are now due June 1, 2020, without penalty or interest. Note that this interest relief does not apply to pass-through entities paying nonresident withholding tax or employer withholding. | All income tax filing deadlines remain the same (Virginia has an automatic 6-month extension to file income tax returns). However, payments due between the period April 1, 2020 to June 1, 2020, are now due June 1, 2020, without penalty or interest. | Businesses may request a 30 day extension of the due date for filing and payment of their February 2020 sales tax return due March 20, 2020. When granted, businesses will be able to file and pay no later than April 20, 2020 with a waiver of any penalties, but interest will continue to accrue. Requests for extensions should be made by utilizing the secure e-mail system on the Department's website, by faxing to (804) 254-6111, or writing to: Virginia Tax; Office of Customer Services; P.O. Box 1115; Richmond, VA 23218-1115. No additional guidance has been issued for other non-income taxes. | No additional guidance has been issued at this time. | Virginia has no separate provision for a net operating loss deduction or modification. However, since the starting point for computing Virginia corporate income tax liability is federal taxable income after net operating losses, taxpayers are generally permitted to claim net operating loss deductions, carrybacks, and carryforwards for Virginia tax purposes to the extent that the losses are included in federal taxable income. | Virginia Department of Revenue's website for more information | |||
| 48 | 05/29/20 11:40 AM |
| N/A - State does not impose a corporate income tax. | N/A - State does not impose a personal income tax. | For returns and payments administered by the Washington department of revenue (e.g., B&O taxes, real estate excise taxes, leasehold excise tax, forest tax, etc.) the following extensions are available: The Washington department of revenue requests that businesses still file their returns even if unable to pay. However, businesses may request a one-time extension for paying tax returns prior to the due date by sending a secure email in your My DOR account or by calling Revenue's customer service team at 360-705-6705. If you miss a deadline for requesting an extension, request a penalty waiver when filing your return along with an explanation of how COVID-19 Pandemic caused the delay. (1) Monthly filers: Monthly tax return payments are generally due the 25th of the following month. (2) Quarterly filers: Quarter 1, 2020 returns are now due June 30, 2020. Quarter 2, 2020 returns will be due July 31, 2020. (3) Annual filers: Annual 2019 returns are now due June 15, 2020 The Washington department of revenue will waive interest February 29, 2020 through May 31, 2020. After this date, interest will begin accruing on outstanding balances. Tax returns filed and paid by the extended due date are considered timely, and will not incur interest. The Washington Liquor and Cannabis Board adopted emergency regulations that provide a waiver, retroactive to February 29, 2020, of penalties for failure to pay or late payment of marijuana and liquor excise taxes that become due while the governor's emergency proclamation remains in effect. The department will work with taxpayers that are impacted by COVID-19 to adjust payment plan amounts or extend payment dates. Businesses can request relief by sending a secure email in their My DOR Account of by calling Revenue's customer service at 360-705-6705. | City of Seattle, WA - The department of Finance and Administrative Services (FAS) will defer the City's B&O to businesses with $5 million or less of annual taxable income or currently pay City taxes on a quarterly basis. Businesses will have until late 2020 to pay their B&O taxes. | N/A | Washington Department of Revenue's website for more information | |||
| 49 | 04/29/20 1:02 PM |
| COVID-19 Extension: July 15, 2020. Filings and payments made by July 15, 2020 will not accrue interest or penalties. | COVID-19 Extension: July 15, 2020. Filings and payments made by July 15, 2020 will not accrue interest or penalties. | Ad Valorem Property Tax: Second-half 2019 ad valorem property tax that would become delinquent on April 1, 2020, shall now become delinquent if not paid on or before May 1, 2020. | No additional guidance has been issued at this time. | The West Virginia NOL deduction is calculated according to IRC Sec. 172. However, West Virginia taxpayers may carryback no more than $300,000. | West Virginia's State Tax Department's website for more information | |||
| 50 | 04/29/20 1:04 PM |
| COVID-19 Extension: July 15, 2020. Filings and payments made by July 15, 2020 will not accrue interest or penalties. | COVID-19 Extension: July 15, 2020. Filings and payments made by July 15, 2020 will not accrue interest or penalties. | Taxpayers can immediately request an extension to file and pay employer withholding tax, state and county sales and use taxes, excise taxes for returns due from March 12 through May 11, to May 11. In addition, the department may waive on a case-by-case basis, any penalty or interest that accrues during the period covered by the public health emergency declared on March 12, 2020. Interest will begin to accrue after the May 11 extension date. Taxpayers can immediately request an extension to file and pay local exposition district sales taxes, premier resort area sales tax, limousine fee, rental vehicle fees, dry cleaning license and products fee, and police and fire protection fees that are due from March 12 through June 10, to June 10. In addition, the department may waive on a case-by-case basis, any penalty or interest that accrues during the period covered by the public health emergency declared on March 12, 2020. Interest will begin to accrue after the June 10 extension date. | No additional guidance has been issued at this time. | Wisconsin does not permit carrybacks. | Wisconsin Department of Revenue's website for more information | |||
| 51 | 04/29/20 1:04 PM |
| N/A - No state corporate income tax. | N/A - No state personal income tax. | The department will be waiving penalties and interest for severance taxes that are filed late through the month of June. Sales and use tax filings will be handled on a case by case basis. | No additional guidance has been issued at this time. | N/A | Wyoming Department of Revenue's website for more information | |||
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