COVID-19 Tax Season 2020

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 3/30/2020. 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
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
IN 7/15/2020 7/15/2020
KS 7/15/2020 7/15/2020
KY 7/15/2020 7/15/2020 Interest will continue to accrue. Penalties waived.
LA 7/15/2020 7/15/2020
MA 7/15/2020 7/15/2020
MD 4/15/2020 7/15/2020
ME 7/15/2020 7/15/2020
MI 7/15/2020 7/15/2020
MN 7/15/2020 7/15/2020 Grace period does not include Estimated Tax Payments for individual income taxes due April 15, 2020 (for 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 4/15/2020 4/15/2020
NJ 4/15/2020 4/15/2020
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
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 Adopting Fed dates, subject to clarification of IRS guidelines.
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 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
CT 1065 4/15/2020 6/15/2020
CT 1041 4/15/2020 4/15/2020
CT 990T 6/15/2020 6/15/2020
DC 1120 7/15/2020 7/15/2020
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 Guidance released by the state specifies relief to ONLY individual income tax.
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
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 4/15/2020 4/15/2020 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
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 6/1/2020 6/1/2020
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 6/1/2020 6/1/2020
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 5/15/2020 5/15/2020 TX is not extended but is offering short term payment agreements and waivers of interest and penalties. Detailed state page for future updates: https://comptroller.texas.gov/about/emergency/
TX 1120S 5/15/2020 5/15/2020 TX is not extended but is offering short term payment agreements and waivers of interest and penalties. Detailed state page for future updates: https://comptroller.texas.gov/about/emergency/
TX 1065 5/15/2020 5/15/2020 TX is not extended but is offering short term payment agreements and waivers of interest and penalties. Detailed state page for future updates: https://comptroller.texas.gov/about/emergency/
TX 1041 5/15/2020 5/15/2020 TX is not extended but is offering short term payment agreements and waivers of interest and penalties. Detailed state page for future updates: https://comptroller.texas.gov/about/emergency/
TX 990 5/15/2020 5/15/2020 TX is not extended but is offering short term payment agreements and waivers of interest and penalties. Detailed state page for future updates: https://comptroller.texas.gov/about/emergency/
UT 1120 7/15/2020 7/15/2020 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