Tax Filing Info
Federal and state tax filing deadline changes due to COVID-19
U.S. Treasury Tax Filing and Tax Payment Relief for Coronavirus (COVID-19) Guidance:
- The Treasury Department and IRS are extending the due date for filing federal income tax returns to July 15, 2020. This applies to all taxpayers whose return would have been due April 15, 2020.
- There is no limitation on the amount of tax due for the extension to apply.
- The extension is automatic; Forms 4868 or 7004 do not have to be filed.
- The extension also applies to any payment of federal income tax, including payments of tax on self-employment income, in respect to the 2019 tax year, as well as quarterly payments of estimated tax for the 2020 tax year.
- The period from April 15, 2020 to July 15, 2020 will be disregarded for purposes of calculating any interest, penalty or addition to tax for the failure to file a return or pay a tax due April 15, 2020.
- The extension does not apply to payments or deposits of any other type of federal tax.
- The extension does not apply to extend the due date for the filing of any federal information returns.
- More information available here: https://www.irs.gov/newsroom/filing-and-payment-deadlines-questions-and-answers
- On 4/1/20, NJ Governor Murphy announced that the state income tax filing deadline and the corporation business tax filing deadline will be extended from April 15, 2020 to July 15, 2020.
- The Pennsylvania Department of Revenue announced the deadline for taxpayers to file their 2019 Pennsylvania Partnership, S Corporation, Individual, and Trust/Estate income tax returns is extended to July 15, 2020. The filing date for Pennsylvania Corporation returns has been extended to August 14, 2020. Note: These dates apply to calendar year ends filers only. There are no additional extensions for fiscal year filers (taxpayers with a tax year other than January to December).
- This extension applies to both final 2019 Individual tax returns and payments, and Individual estimated payments for the first and second quarters of 2020.
- There is no extension for the June 15 estimated payment due date for corporations.
- The Department of Revenue will also waive penalties and interest on 2019 personal income tax payments and trust payments through the new deadline of July 15, 2020.
- The filing date for certain information returns (1099-R, 1099-MISC, and W2-G) has been extended by three months.
- The due date for non-resident withholding and partnership corporate net income tax withholding payments to July 15. Non-resident withholding estimates for 2020 are NOT extended.
- The deadline for the filing of 2019 local Individual tax returns and payments has also been moved to July 15, 2020. The Department of Revenue does not administer local taxes, so additional questions should be directed to the taxpayer’s local taxing office. Visit the Department of Community and Economic Development’s web page on Local Income Tax Collectors by Tax Collection District.
- For local business tax returns, please check with the local tax authority regarding due dates. The PICPA is also tracking due dates for Business Privilege & Mercantile Taxes by Municipality in this spreadsheet. Check the link periodically for updates.
- The Philadelphia Department of Revenue has extended the due date for 2019 Business Income & Receipts Tax (BIRT) and Net Profits Tax (NPT) forms to July 15, 2020.
- The Philadelphia Department of Revenue has extended the due date for 2020 real estate taxes to April 30, 2020. Taxpayers who are able to pay electronically or through mail by the original March 31 due date are encouraged to do so, but those who cannot will be given an additional 30 days. The deadline to apply for an installment payment plan for 2020 real estate tax has also been extended until April 30, 2020. Homeowners can find applications for all Real Estate Tax relief programs at www.phila.gov/real-estate-relief.
- Philadelphia has NOT extended the due date for School Income Tax payments or filing. The payment and filing deadline for the 2019 School Income Tax (SIT) remains April 15, 2020. Taxpayers who cannot meet this deadline should file an extension and submit a payment equal to the previous year’s liability by April 15, 2020.
- Delaware is granting income tax return filing and payment extensions in response to the COVID-19, or corona virus, crisis. Corporations, fiduciaries, and individuals will have until July 15, 2020 to file returns and pay tax.
- The extensions apply to corporate income tax returns and payments due on April 15, 2020; and personal and fiduciary income tax returns and payments due on April 30, 2020.
- Delaware is also extending the April 15 deadline to July 15 for tentative corporate income tax returns and payments; and estimated personal income tax returns and payments. The extension does not apply to second quarter installments due on June 15.
- Taxpayers can get an additional extension for filing an annual return by filing a federal extension or Form 1100-T-EXT for corporations; Form 400-EX for fiduciaries; or Form 1027 for individuals. Additional Delaware extension requests are due by July 15.
- The additional extension does not apply to tax payments. Taxpayers must pay any outstanding tax liability by July 15 to avoid interest and penalties.
- The AICPA has created a chart of state filing information that they are continuously populating with the most up-to-date information. Use the link below to see the chart and check back often to see what changes have been made to your state deadlines: https://www.aicpa.org/content/dam/aicpa/advocacy/tax/downloadabledocuments/coronavirus-state-filing-relief.pdf