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Federal and State Extension Updates due to COVID-19 (and other natural disasters)


Please see below for the latest information we have regarding COVID-19 and its impacts on both Federal and State tax filings.

Note: Information as of 4/07/2020. Please check with your State Department of Revenue for the latest information.


Federal Returns

Federal Filing Due Date Payment Due Date Notes
FED 7/15/2020 7/15/2020


State Returns

State Filing Due Date Payment Due Date Notes
AL 7/15/2020 7/15/2020 If a payment was scheduled when the return was e-Filed, you can reschedule or cancel the payment by going to https://myalabamataxes.alabama.gov/?link=delaypayment.
AR 7/15/2020 7/15/2020
AZ 7/15/2020 7/15/2020
CA 7/15/2020 7/15/2020  
CO 4/15/2020 7/15/2020
CT 7/15/2020 7/15/2020
DC 7/15/2020 7/15/2020
DE 7/15/2020 7/15/2020
GA 7/15/2020 7/15/2020
HI 7/20/2020 7/20/2020
IA 7/31/2020 7/31/2020
ID 6/15/2020 6/15/2020
IL 7/15/2020 7/15/2020 Estimated payment has not been extended and is still due April 15th.
IN 7/15/2020 7/15/2020
KS 7/15/2020 7/15/2020
KY 7/15/2020 7/15/2020
LA 7/15/2020 7/15/2020
MA 7/15/2020 7/15/2020
MD 7/15/2020 7/15/2020
ME 7/15/2020 7/15/2020
MI 7/15/2020 7/15/2020
MN 7/15/2020 7/15/2020 To cancel/change selected scheduled payments. Pros: https://www.revenue.state.mn.us/tax-professionals, Individuals: https://www.revenue.state.mn.us/individuals. Grace period does not include estimated tax payments for individual income taxes due April 15, 2020, for the 2020 tax year.
MO 7/15/2020 7/15/2020
MS 5/15/2020 5/15/2020
MT 7/15/2020 7/15/2020
NC 7/15/2020 7/15/2020
ND 7/15/2020 7/15/2020
NE 7/15/2020 7/15/2020
NH 7/15/2020 7/15/2020
NJ 7/15/2020 7/15/2020
NM 7/15/2020 7/15/2020 Interest will continue to accrue from 4/15 until payment is made
NY 7/15/2020 7/15/2020 For returns already filed, you can cancel or reschedule a payment for later date up through 7/15/2020. To do this, they would have to create an NYS Online Services account at https://www.tax.ny.gov/online/ind.htm.
OH 7/15/2020 7/15/2020
OK 7/15/2020 7/15/2020
OR 7/15/2020 7/15/2020
PA 7/15/2020 7/15/2020 Interest will continue to accrue. Penalties waived.
RI 7/15/2020 7/15/2020
SC 7/15/2020 7/15/2020 Automatically Applied - No Action Needed
TN 7/15/2020 7/15/2020
UT 7/15/2020 7/15/2020 Contact the Utah State Tax Commission at 801-297-2200 or 1-800-662-4335 or send an email to taxmaster@utah.gov to request to have a tax payment cancelled if it is scheduled for April 15 or earlier.
VA 6/1/2020 5/1/2020 Can file and Pay by June 1st to avoid Late Payment and Late Filing but interest will still apply from 05/01/2020 until filed.
VT 7/15/2020 7/15/2020
WI 7/15/2020 7/15/2020
WV 7/15/2020 7/15/2020


Business Returns

Agency Entity Type Due Date Payment Date Notes
US 1120 4/15/2020 7/15/2020
US 1120S 3/15/2020 N/A
US 1065 3/15/2020 N/A
US 1041 4/15/2020 7/15/2020
US 990/990T 5/15/2020 8/15/2020
AL 1120 7/15/2020 7/15/2020 Includes BPT. AL created FAQ page at https://revenue.alabama.gov/coronavirus-covid-19-outbreak-updates. Payments already scheduled through MeF can be rescheduled or canceled via be https://myalabamataxes.alabama.gov/?link=delaypayment or through MyAlabamaTaxes website.
AL 1120S 3/15/2020 3/15/2020 Composite return is extended to 7/15
AL 1065 3/15/2020 3/15/2020 Composite return is extended to 7/15
AL 1041 7/15/2020 7/15/2020
AR 1120 4/15/2020 4/15/2020
AR 1120S 4/15/2020 4/15/2020
AR 1065 4/15/2020 N/A
AR 1041 4/15/2020 4/15/2020
AZ 1120 7/15/2020 7/15/2020 Announcement issued 3/20/19 moves due date to follow the Federal for individual, corporate, and fiduciary taxpayers.
AZ 1120S 7/15/2020 7/15/2020
AZ 1065 3/15/2020 3/15/2020 Partnerships were not specified in 3/20 announcement.
AZ 1041 7/15/2020 7/15/2020
AZ 990 5/15/2020 5/15/2020
CA 1120 6/15/2020 6/15/2020 No additional input necessary to take advantage of this automatic extension of time to file and pay.
CA 1120S 6/15/2020 6/15/2020
CA 1065 6/15/2020 6/15/2020
CA 1041 6/15/2020 6/15/2020
CA 990 6/15/2020 6/15/2020
CO 1120 4/15/2020 7/15/2020
CO 1120S 4/15/2020 7/15/2020
CO 1065 4/15/2020 7/15/2020
CO 1041 4/15/2020 7/15/2020
CO 990 4/15/2020 7/15/2020
CT 1120 6/15/2020 6/15/2020
CT 1120S 4/15/2020 6/15/2020 Original due dates for 1120/1120S/1065 falling between 3/15 and 6/1 are extended by 30 days. Payments are due 6/15. No changes to estimates or extended due date.
CT 1065 4/15/2020 6/15/2020 Original due dates for 1120/1120S/1065 falling between 3/15 and 6/1 are extended by 30 days. Payments are due 6/15. No changes to estimates or extended due date.
CT 1041 4/15/2020 4/15/2020
CT 990T 6/15/2020 6/15/2020
DC 1120 7/15/2020 7/15/2020 4/3 - guidance received that payments scheduled via mytax.dc.gov can be changed via steps provided at https://mytax.dc.gov/WebFiles/faq/faq.html. Payments scheduled via MeF filing cannot be changed unless stopping payment with your financial institution. 4/1 - Payments should be scheduled within 30 days of 7/15 for timely filed returns, or within 30 days of filing date for late filed returns.
DC 1120S 7/15/2020 7/15/2020
DC 1065 7/15/2020 7/15/2020
DC 1041 7/15/2020 7/15/2020
DE 1120 4/15/2020 4/15/2020
DE 1120S 3/15/2020 3/15/2020
DE 1065 3/15/2020 3/15/2020
DE 1041 4/15/2020 4/15/2020
FL 1120 5/1/2020 5/1/2020
FL 1120S 5/1/2020 5/1/2020
FL 1065 4/1/2020 N/A
GA 1120 7/15/2020 7/15/2020
GA 1120S 3/15/2020 3/15/2020 Guidance from state does not include S Corporations and Partnerships at this time.
GA 1065 3/15/2020 3/15/2020
GA 1041 7/15/2020 7/15/2020
GA 990T 7/15/2020 7/15/2020
IL 1120 4/15/2020 4/15/2020 Guidance specificially excludes partnerships and S corporations. Also does NOT apply to estimated payments due on 4/15 and 6/15.
IL 1120S 3/15/2020 3/15/2020
IL 1065 3/15/2020 3/15/2020
IL 1041 4/15/2020 4/15/2020
IL 990 5/15/2020 5/15/2020 IL guidance silent on tax exempt organizations.
IN 1120 7/15/2020 7/15/2020
IN 1120S 7/15/2020 7/15/2020
IN 1065 7/15/2020 7/15/2020
IN 1041 7/15/2020 7/15/2020
IN 990 8/15/2020 8/15/2020
KY 1120 4/15/2020 4/15/2020
KY 1120S 4/15/2020 4/15/2020
KY 1065 4/15/2020 4/15/2020
KY 1041 4/15/2020 4/15/2020
LA 1120 7/15/2020 7/15/2020
LA 1120S 7/15/2020 7/15/2020
LA 1065 7/15/2020 N/A
LA 1041 7/15/2020 7/15/2020
MA 1120 4/15/2020 4/15/2020 Received guidance that Form 2/2G is also considered IIT for this purpose. Includes estimated tax payments during this period as well.
MA 1120S 3/15/2020 3/15/2020
MA 1065 3/15/2020 3/15/2020
MA 1041 4/15/2020 4/15/2020
MA 990 4/15/2020 4/15/2020
MD 1120 7/15/2020 7/15/2020 Added extensions/estimated payments to 7/15 change. Also set up a mechanism for changing already scheduled direct debit payments - email such requests to TAXPAYERRELIEF@marylandtaxes.gov.
MD 1120S 7/15/2020 7/15/2020
MD 1065 7/15/2020 7/15/2020
MD 1041 7/15/2020 7/15/2020
MD 990 7/15/2020 7/15/2020
MI 1120 4/30/2020 4/30/2020
MI 1120S 4/15/2020 N/A
MI 1065 4/15/2020 N/A
MI 1041 4/15/2020 4/15/2020
MI Cities 1120 4/30/2020 4/30/2020
MI Cities 1120S 4/30/2020 4/30/2020
MI Cities 1065 N/A N/A
MI Cities 1041 N/A N/A
MN 1120 4/15/2020 4/15/2020
MN 1120S 3/15/2020 N/A
MN 1065 3/15/2020 N/A
MN 1041 4/15/2020 4/15/2020
MN 990 5/15/2020 5/15/2020
MO 1120 7/15/2020 7/15/2020
MO 1120S 7/15/2020 7/15/2020
MO 1065 7/15/2020 7/15/2020
MO 1041 7/15/2020 7/15/2020
MS 1120 5/15/2020 5/15/2020 Guidance from the state only specifies individual income tax and corporate income tax
MS 1120S 3/15/2020 3/15/2020
MS 1065 3/15/2020 3/15/2020
MS 1041 4/15/2020 4/15/2020
MS 990 4/15/2020 4/15/2020
NC 1120 7/15/2020 7/15/2020
NC 1120S 7/15/2020 7/15/2020
NC 1065 7/15/2020 7/15/2020
NJ 1120 4/15/2020 4/15/2020
NJ 1120S 4/15/2020 4/15/2020
NJ 1065 4/15/2020 4/15/2020
NJ 1041 4/15/2020 4/15/2020
NY 1120 7/15/2020 7/15/2020 New York State personal income tax and corporation tax returns originally due on April 15, 2020, have been extended to July 15, 2020. In addition, all related tax payments due on April 15, 2020, may be deferred to July 15, 2020, without penalties and interest, regardless of the amount owed. https://www.tax.ny.gov/press/alerts/nys-tax-response-to-covid-19.htm
NY 1120S 3/15/2020 3/15/2020 Currently no extensions, but could change.
NY 1065 3/15/2020 3/15/2020
NY 1041 4/15/2020 4/15/2020
NY 990 5/15/2020 5/15/2020
NYC 1120 4/15/2020 4/15/2020
NYC 1120S 3/15/2020 3/15/2020
NYC 1065 3/15/2020 3/15/2020
NYC 1041 4/15/2020 4/15/2020
NYC 990 N/A N/A
OH 1120 4/15/2020 4/15/2020
OH 1120S 3/15/2020 3/15/2020
OH 1065 3/15/2020 3/15/2020
OH 1041 N/A N/A
OH Cities 1120 4/15/2020 4/15/2020
OH Cities 1120S 3/15/2020 3/15/2020
OH Cities 1065 3/15/2020 3/15/2020
OH Cities 1041 N/A N/A
OK 1120 5/15/2020 5/15/2020
OK 1120S 7/15/2020 7/15/2020
OK 1065 7/15/2020 7/15/2020
OK 1041 7/15/2020 7/15/2020
OK 990 7/15/2020 7/15/2020
PA 1120 4/15/2020 4/15/2020 Business types are specifically excluded from date change without legislative action
PA 1120S 4/15/2020 4/15/2020 Business types are specifically excluded from date change without legislative action
PA 1065 4/15/2020 4/15/2020 Business types are specifically excluded from date change without legislative action
PA 1041 4/15/2020 4/15/2020 Business types are specifically excluded from date change without legislative action
Philly BIRT 1120 7/15/2020 7/15/2020 4/3 - Philly has provided a new webpage with additional info at https://www.phila.gov/documents/coronavirus-tax-guidance/. Additional guidance specifies estimated tax is included.
3/24 - source is www.phila.gov.
Philly BIRT 1120S 7/15/2020 7/15/2020
Philly BIRT 1065 7/15/2020 7/15/2020
Philly NPT 1065 7/15/2020 7/15/2020
RI 1120 4/15/2020 4/15/2020
RI 1120S 3/15/2020 3/15/2020
RI 1065 3/15/2020 3/15/2020
RI 1041 4/15/2020 4/15/2020
SC 1120 7/15/2020 7/15/2020 New guidance aligns SC with Federal dates for income tax and includes the 4/15 estimated payment.
SC 1120S 3/15/2020 3/15/2020 Guidance from state does not include S Corporations and Partnerships as this time
SC 1065 3/15/2020 3/15/2020
SC 1041 7/15/2020 7/15/2020
TN 1120 7/15/2020 7/15/2020
TN 1120S 7/15/2020 7/15/2020
TN 1065 7/15/2020 7/15/2020
TN 1041 7/15/2020 7/15/2020
TN 990 7/15/2020 8/15/2020
TX 1120 7/15/2020 7/15/2020 4/7 - TX has extended the due date to 7/15. *Extension filed on or before 7/15/20 extends filing due date to 08/15/20 or 01/15/21
See https://comptroller.texas.gov/taxes/franchise for details on EFT vs non-EFT taxpayer filing and payment due dates, and two extensions potentially available.
TX 1120S 7/15/2020 7/15/2020
TX 1065 7/15/2020 7/15/2020
TX 1041 7/15/2020 7/15/2020
TX 990 7/15/2020 7/15/2020
UT 1120 7/15/2020 7/15/2020 4/3 - Email received with address to contact regarding cancelling already scheduled payments: taxmaster@utax.gov.
3/27 - Guidance finalized.
UT 1120S 7/15/2020 7/15/2020
UT 1065 7/15/2020 7/15/2020
UT 1041 7/15/2020 7/15/2020
UT 990 7/15/2020 7/15/2020
VA 1120 4/15/2020 4/15/2020
VA 1120S 4/15/2020 4/15/2020
VA 1065 4/15/2020 4/15/2020
VA 1041 5/1/2020 5/1/2020
VA 990 6/15/2020 6/15/2020
WI 1120 7/15/2020 7/15/2020
WI 1120S 7/15/2020 7/15/2020
WI 1065 7/15/2020 7/15/2020
WI 1041 7/15/2020 7/15/2020


Recent Tax Updates

IRS Filing and Payment Deadline FAQs
March 25, 2020

Rental Property and the Qualified Business Income Deduction
March 3, 2020

IRS Identity Theft Resources
February 19, 2020

Kiddie Tax Change and Form 8615
February 12, 2020

IRS Expands Their Identity Protection PIN (IP PIN) Program
January 23, 2020

2019 Federal Return and the Affordable Care Act
January 3, 2020

Additional Updates
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