What states have extended the payment and filing deadlines due to COVID-19 (in Drake19)?
Each state must determine whether they will be conforming to the federal extended due dates and payment dates or if they will provide different guidelines for taxpayers impacted by COVID-19. Preparers should review the guidelines released by each state. The table below summarizes the known changes and the software will be updated frequently to implement changes as each state finalizes their decisions.
Additional information:
Ohio:
The Ohio Department of Taxation has extended filing and payment deadlines for Ohio’s income tax. The filing and payment extension is available to those filing the Ohio individual income tax, school district income tax, pass through entity and fiduciary income tax, and municipal net profit taxpayers that have opted in to the state’s centralized filing system. Returns, payments and estimated payments with due dates from April 15, 2020 through June 15, 2020 are extended without interest or penalty to July 15, 2020 – click here to view the tax alert.
Given the recent impact of the Coronavirus to the state of Ohio, it will take several months for your paper return to process. For faster processing, the Ohio Department of Taxation recommends you submit your return electronically using this commercial software product.
New York:
The below deadlines are subject to change. The NYS corporation tax due date has been extended. ACH debit payments can now be scheduled through 7/15/2020.
Notes:
- You may need to enter a payment date in the override fields available on the PMT screen to schedule payments to meet the state requirements for avoiding penalties and interest.
- Taxpayers may experience delays with paper-filed returns, so many states are recommending that returns be e-filed whenever possible.
AK |
C |
|
|
|
|
AK |
S |
|
|
|
|
AK |
P |
|
|
|
|
AL |
I |
Following Fed |
Following Fed |
Following Fed |
|
AL |
C |
Following Fed |
Following Fed |
Following Fed |
|
AL |
F |
Following Fed |
Following Fed |
Following Fed |
|
AL |
S |
Following Fed for fiscal end 1/31 |
Following Fed for fiscal end 1/31 |
Following Fed for fiscal end 1/31 |
Waiving penalty on payments made through 7/15 |
AL |
P |
Following Fed for Fiscal end 1/31 |
Following Fed for Fiscal 1/31 |
Following Fed for fiscal 1/31 |
Waiving penalty on payments made through 7/15 |
AR |
I |
July 15 2020 |
July 15 2020 |
|
|
AR |
C |
|
|
|
|
AR |
F |
July 15 2020 |
July 15 2020 |
|
|
AR |
S |
July 15 2020 |
July 15 2020 |
|
|
AR |
P |
July 15 2020 |
July 15 2020 |
|
|
AR |
Non-Resident Composite |
July 15 2020 |
July 15 2020 |
|
|
AZ |
I |
Following Fed |
Following Fed |
Estimated Payment dates remain April 15, 2020 |
Extended due date also applies to Form 140PTC (Property Tax Refund Credit) and Form 140ET (Credit for Increased Excise Tax). |
AZ |
C |
Following Fed |
Following Fed |
Estimated Payment dates remain April 15, 2020 |
|
AZ |
F |
Following Fed |
Following Fed |
Estimated Payment dates remain April 15, 2020 |
|
AZ |
S |
|
|
|
|
AZ |
P |
|
|
|
|
CA |
I |
Following Fed |
Following Fed |
Following Fed |
Any returns or payments that would have been due between 3/15/2020 and 7/15/2020 are due 7/15/2020. |
CA |
C |
Following Fed |
Following Fed |
Following Fed |
|
CA |
F |
Following Fed |
Following Fed |
Following Fed |
|
CA |
S |
Following Fed |
Following Fed |
Following Fed |
|
CA |
P |
Following Fed |
Following Fed |
Following Fed |
|
CO |
I |
October 15 2020
|
Following Fed |
Following Fed |
|
CO |
C |
October 15 2020
|
Following Fed |
Following Fed |
|
CO |
F |
October 15 2020 |
Following Fed |
Following Fed |
|
CO |
S |
October 15 2020 |
Following Fed |
Following Fed |
|
CO |
P |
October 15 2020 |
Following Fed |
Following Fed |
|
CT |
I |
July 15 2020 |
July 15 2020 |
July 15 2020 |
|
CT |
C |
June 15 2020
|
June 15 2020
|
|
|
CT |
F |
July 15 2020 |
July 15 2020 |
July 15 2020 |
|
CT |
S |
April 15 2020
|
June 15 2020
|
|
|
CT |
P |
April 15 2020
|
June 15 2020
|
|
|
DC |
I |
Following Fed |
Following Fed |
|
|
DC |
C |
Following Fed |
Following Fed |
|
|
DC |
F |
Following Fed |
Following Fed |
|
|
DC |
S |
Following Fed |
Following Fed |
|
|
DC |
P |
Following Fed |
Following Fed |
|
|
DE |
I |
Following Fed |
Following Fed |
Following Fed 4/30 Estimates due 7/15.6/30 Estimates still due 6/30. |
Additional extension available to 10/15 with Form 1027. |
DE |
C |
Following Fed |
Following Fed |
Following Fed |
|
DE |
F |
Following Fed |
Following Fed |
Following Fed |
Additional extension available to 10/15 with Form 400-EX |
DE |
S |
|
|
|
|
DE |
P |
|
|
|
|
DE WM |
I |
Following Fed |
Following Fed |
Following Fed |
|
DE WM |
C |
Following Fed |
Following Fed |
Following Fed |
Corporations are only subject to wage taxes on employees (WCWT-5). They are exempt from the Net Profits Tax (WCWT-6). |
DE WM |
F |
Following Fed |
Following Fed |
Following Fed |
|
DE WM |
S |
Following Fed |
Following Fed |
Following Fed |
S-Corporations are only subject to wage taxes on employees (WCWT-5). They are exempt from the Net Profits Tax (WCWT-6). |
DE WM |
P |
Following Fed |
Following Fed |
Following Fed |
|
FL |
C |
|
|
|
|
FL |
F |
|
|
|
|
FL |
S |
|
|
|
|
FL |
P |
|
|
|
|
GA |
I |
Following Fed |
Following Fed |
Following Fed |
|
GA |
C |
Following Fed |
Following Fed |
Following Fed |
|
GA |
F |
Following Fed |
Following Fed |
Following Fed |
|
GA |
S |
Following Fed |
Following Fed |
Following Fed |
|
GA |
P |
Following Fed |
Following Fed |
Following Fed |
|
HI |
I |
July 20 2020
|
July 20 2020
|
No change |
|
HI |
C |
July 20 2020
|
July 20 2020
|
No change |
|
HI |
F |
July 20 2020 |
July 20 2020 |
No change |
|
HI |
S |
July 20 2020 |
July 20 2020 |
No change |
|
HI |
P |
July 20 2020 |
July 20 2020 |
No change |
|
IA |
I |
July 31 2020
|
July 31 2020
|
July 31 2020
|
|
IA |
C |
July 31 2020 |
July 31 2020 |
July 31 2020 |
|
IA |
F |
July 31 2020 |
July 31 2020 |
July 31 2020 |
|
IA |
S |
July 31 2020 |
July 31 2020 |
July 31 2020 |
|
IA |
P |
July 31 2020 |
July 31 2020 |
July 31 2020 |
|
ID |
I |
June 15 2020
|
June 15 2020
|
June 15 2020
|
|
ID |
C |
June 15 2020 |
June 15 2020 |
June 15 2020 |
|
ID |
F |
June 15 2020 |
June 15 2020 |
June 15 2020 |
|
ID |
S |
June 15 2020 |
June 15 2020 |
June 15 2020 |
|
ID |
P |
June 15 2020 |
June 15 2020 |
June 15 2020 |
|
IL |
I |
July 15 2020
|
July 15 2020
|
No change |
|
IL |
C |
July 15 2020 |
July 15 2020 |
No change |
|
IL |
F |
July 15 2020 |
July 15 2020 |
No change |
|
IL |
S |
|
|
|
|
IL |
P |
|
|
|
|
IN |
I |
Following Fed |
Following Fed |
Following Fed |
|
IN |
C |
August 17 2020 |
August 17 2020 |
August 17 2020 |
|
IN |
F |
Following Fed |
Following Fed |
Following Fed |
|
IN |
S |
Following Fed |
Following Fed |
Following Fed |
|
IN |
P |
Following Fed |
Following Fed |
Following Fed |
|
KS |
I |
Following Fed |
Following Fed |
|
|
KS |
C |
Following Fed |
Following Fed |
|
|
KS |
F |
Following Fed |
Following Fed |
|
|
KS |
S |
Following Fed |
Following Fed |
|
|
KS |
P |
Following Fed |
Following Fed |
|
|
KY |
I |
Following Fed |
Following Fed |
Following Fed |
Interest still applies |
KY |
C |
Following Fed |
Following Fed |
Following Fed |
Interest still applies |
KY |
F |
Following Fed |
Following Fed |
Following Fed |
Interest still applies |
KY |
S |
Following Fed |
Following Fed |
Following Fed |
Interest still applies |
KY |
P |
Following Fed |
Following Fed |
Following Fed |
Interest still applies |
LA |
I |
Following Fed |
Following Fed |
Following Fed |
|
LA |
C |
Following Fed |
Following Fed |
Following Fed |
|
LA |
F |
Following Fed |
Following Fed |
Following Fed |
|
LA |
S |
Following Fed |
Following Fed |
Following Fed |
|
LA |
P |
Following Fed |
Following Fed |
Following Fed |
|
MA |
I |
July 15 2020
|
July 15 2020
|
July 15 2020
|
|
MA |
C |
July 15 2020 |
July 15 2020 |
July 15 2020 |
|
MA |
F |
July 15 2020 |
July 15 2020 |
July 15 2020 |
|
MA |
S |
|
|
|
|
MA |
P |
|
|
|
|
MD |
I |
Following Fed |
Following Fed |
Following Fed |
|
MD |
C |
Following Fed |
Following Fed |
Following Fed |
|
MD |
F |
Following Fed |
Following Fed |
Following Fed |
|
MD |
S |
Following Fed |
Following Fed |
Following Fed |
|
MD |
P |
Following Fed |
Following Fed |
Following Fed |
|
ME |
I |
Following Fed |
Following Fed |
Following Fed |
|
ME |
C |
Following Fed |
Following Fed |
Following Fed |
|
ME |
F |
Following Fed |
Following Fed |
Following Fed |
|
ME |
S |
Following Fed |
Following Fed |
Following Fed |
|
ME |
S |
Following Fed |
Following Fed |
Following Fed |
|
MI |
I |
Following Fed |
Following Fed |
Following Fed |
|
MI |
C |
Following Fed |
Following Fed |
Following Fed |
|
MI |
F |
Following Fed |
Following Fed |
Following Fed |
|
MI CF AC |
I, B |
July 31 2020
|
July 31 2020
|
July 31 2020
|
|
MI CF BC |
I, B |
July 31 2020 |
July 31 2020 |
July 31 2020 |
|
MI CF BH |
I, B |
July 31 2020 |
July 31 2020 |
July 31 2020 |
|
MI CF BR |
I, B |
July 31 2020 |
July 31 2020 |
July 31 2020 |
|
MI CF EL |
I, B |
July 31 2020 |
July 31 2020 |
July 31 2020 |
|
MI CF FT |
I, B |
July 31 2020 |
July 31 2020 |
July 31 2020 |
|
MI CF GC |
I, B |
July 31 2020 |
July 31 2020 |
July 31 2020 |
|
MI CF GR |
I, B |
July 31 2020 |
July 31 2020 |
July 31 2020 |
|
MI CF HC |
I, B |
July 31 2020 |
July 31 2020 |
July 31 2020 |
|
MI CF HP |
I, B |
July 31 2020 |
July 31 2020 |
July 31 2020 |
|
MI CF IC |
I, B |
July 31 2020 |
July 31 2020 |
July 31 2020 |
|
MI CF JC |
I, B |
July 31 2020 |
July 31 2020 |
July 31 2020 |
|
MI CF LN |
I, B |
July 31 2020
|
July 31 2020
|
July 31 2020
|
|
MI CF LP |
I, B |
July 31 2020 |
July 31 2020 |
July 31 2020 |
|
MI CF MC |
I, B |
July 31 2020 |
July 31 2020 |
July 31 2020 |
|
MI CF MH |
I, B |
July 31 2020 |
July 31 2020 |
July 31 2020 |
|
MI CF PC |
I, B |
July 31 2020 |
July 31 2020 |
July 31 2020 |
|
MI CF PH |
I, B |
July 31 2020 |
July 31 2020 |
July 31 2020 |
|
MI CF PT |
I, B |
July 31 2020 |
July 31 2020 |
July 31 2020 |
|
MI CF SF |
I, B |
July 31 2020 |
July 31 2020 |
July 31 2020 |
|
MI CF SG |
I, B |
July 31 2020 |
July 31 2020 |
July 31 2020 |
|
MI CF WL |
I, B |
July 31 2020 |
July 31 2020 |
July 31 2020 |
|
MI DT |
I |
Following Fed |
Following Fed |
Following Fed |
|
MI DT |
C |
Following Fed |
Following Fed |
Following Fed |
|
MI DT |
S |
Following Fed |
Following Fed |
Following Fed |
|
MI HU |
I |
July 31 2020
|
July 31 2020
|
July 31 2020
|
|
MN |
I |
Following Fed |
Following Fed |
No change |
|
MN |
C |
|
|
|
|
MN |
F |
|
|
|
|
MN |
S |
|
|
|
|
MN |
P |
|
|
|
|
MO |
I |
Following Fed |
Following Fed |
Following Federal, 2nd quarter due 6/15/20 |
Includes Saint Louis |
MO |
C |
Following Fed |
Following Fed |
Following Fed |
Includes Saint Louis |
MO |
F |
Following Fed |
Following Fed |
Following Fed |
|
MO |
S |
|
|
|
|
MO |
P |
|
|
|
|
MO KC |
I |
Following Fed
|
Following Fed |
Following Fed |
|
MO KC |
C |
Following Fed
|
Following Fed |
Following Fed |
|
MS |
I |
July 15 2020
|
July 15 2020
|
May 15 2020
|
|
MS |
C |
May 15 2020 |
May 15 2020 |
May 15 2020 |
|
MS |
F |
May 15 2020 |
May 15 2020 |
May 15 2020 |
|
MS |
S |
|
|
|
|
MS |
P |
|
|
|
|
MT |
I |
Following Fed |
Following Fed |
Following Fed |
|
MT |
C |
|
|
|
|
MT |
F |
|
|
|
|
MT |
S |
|
|
|
|
MT |
P |
|
|
|
|
NC |
I |
Following Fed |
Following Fed |
Following Fed |
Interest still applies |
NC |
C |
Following Fed |
Following Fed |
Following Fed |
Interest still applies |
NC |
F |
Following Fed |
Following Fed |
Following Fed |
Interest still applies |
NC |
S |
Following Fed |
Following Fed |
Following Fed |
Interest still applies |
NC |
P |
Following Fed |
Following Fed |
Following Fed |
Interest still applies |
ND |
I |
Following Fed |
Following Fed |
Following Fed |
|
ND |
C |
Following Fed |
Following Fed |
Following Fed |
|
ND |
F |
Following Fed |
Following Fed |
Following Fed |
|
ND |
S |
Following Fed |
Following Fed |
Following Fed |
|
ND |
P |
Following Fed |
Following Fed |
Following Fed |
|
NE |
I |
Following Federal
|
Following Federal
|
Following Federal
|
Payment Due 04/15, if paid after 04/15 taxpayers, can request an abatement of penalty and interest |
NE |
C |
Following Federal
|
Following Federal
|
Following Federal
|
|
NE |
F |
Following Federal
|
Following Federal
|
Following Federal
|
|
NE |
P |
Following Federal
|
Following Federal
|
Following Federal
|
|
NH |
I |
|
|
|
|
NH |
C |
|
|
|
|
NH |
F |
|
|
|
|
NH |
S |
|
|
|
|
NH |
P |
|
|
|
|
NJ |
I |
July 15 2020
|
July 15 2020 |
July 15 2020 |
|
NJ |
C |
July 15 2020
|
July 15 2020 |
July 15 2020 |
|
NJ |
F |
July 15 2020 |
July 15 2020 |
July 15 2020 |
|
NJ |
S |
July 15 2020 |
July 15 2020 |
July 15 2020 |
|
NJ |
P |
July 15 2020 |
July 15 2020 |
July 15 2020 |
|
NM |
I |
Following Fed |
Following Fed |
Following Fed |
|
NM |
C |
Following Fed |
Following Fed |
Following Fed |
|
NM |
F |
Following Fed |
Following Fed |
Following Fed |
|
NV |
C |
|
|
|
|
NV |
F |
|
|
|
|
NV |
S |
|
|
|
|
NV |
P |
|
|
|
|
NY |
I |
July 15 2020
|
July 15 2020
|
July 15 2020
|
See above. |
NY |
C |
June 15 2020
|
July 15 2020
|
July 15 2020
|
See above.
|
NY |
F |
July 15 2020
|
July 15 2020
|
July 15 2020
|
See above.
|
NY |
S |
|
|
|
See above.
|
NY |
P |
|
|
|
See above.
|
OH |
I |
July 15 2020
|
July 15 2020
|
July 15 2020
|
See above.
|
OH |
C |
July 15 2020 |
July 15 2020 |
July 15 2020 |
See above. |
OH |
F |
July 15 2020 |
July 15 2020 |
July 15 2020 |
See above. |
OH |
S |
July 15 2020 |
July 15 2020 |
July 15 2020 |
See above. |
OH |
P |
July 15 2020 |
July 15 2020 |
July 15 2020 |
See above. |
OH Cities |
I |
July 15 2020 |
July 15 2020 |
July 15 2020 |
See above. |
OH Cities |
C |
July 15 2020 |
July 15 2020 |
July 15 2020 |
See above. |
OH Cities |
F |
July 15 2020 |
July 15 2020 |
July 15 2020 |
See above. |
OH Cities |
S |
July 15 2020 |
July 15 2020 |
July 15 2020 |
See below. |
OH Cities |
P |
July 15 2020
|
July 15 2020
|
July 15 2020
|
See above. |
OH Rita |
I |
July 15 2020 |
July 15 2020 |
July 15 2020 |
See above. |
OH Rita |
B |
July 15 2020 |
July 15 2020 |
July 15 2020 |
See above. |
OK |
I |
Following Fed |
Following Fed |
Following Fed, 1st quarter estimates due 7/15 |
|
OK |
C |
Following Fed |
Following Fed |
Following Fed, 1st quarter estimates due 7/15 |
|
OK |
F |
|
|
|
|
OK |
S |
|
|
|
|
OK |
P |
|
|
|
|
OR |
I |
Following Fed |
Following Fed |
No change |
Includes Transit Returns |
OR |
C |
Following Fed |
Following Fed |
No change |
|
OR |
F |
Following Fed |
Following Fed |
No change |
|
OR |
S |
Following Fed |
Following Fed |
No change |
|
OR |
P |
Transit & Composite following fed |
Transit & Composite following fed |
No change |
Does not apply to OR 65 |
PA |
I |
Following Fed |
Following Fed |
Following Fed |
PA-1000 due date changes to 12/31 |
PA Local |
I |
July 15 2020 |
July 15 2020 |
July 15 2020 |
|
PA |
C |
August 14 2020
|
August 14 2020 |
August 14 2020 |
|
PA |
F |
Following Fed |
Following Fed |
Following Fed |
|
PA |
S |
July 15 2020 |
July 15 2020 |
July 15 2020 |
|
PA |
P |
July 15 2020 |
July 15 2020 |
July 15 2020 |
|
PA Philadelphia |
I |
Following Fed |
Following Fed |
Following Fed |
|
PA Philadelphia |
C |
Following Fed |
Following Fed |
Following Fed |
|
RI |
I |
Following Fed |
Following Fed |
Following Fed |
|
RI |
C |
Following Fed |
Following Fed |
Following Fed |
|
RI |
F |
Following Fed |
Following Fed |
Following Fed |
|
RI |
S |
|
|
|
|
RI |
P |
|
|
|
|
SC |
I |
Following Fed |
Following Fed |
Following Fed |
|
SC |
C |
Following Fed |
Following Fed |
Following Fed |
|
SC |
F |
Following Fed |
Following Fed |
Following Fed |
|
SC |
S |
|
|
|
|
SC |
P |
|
|
|
|
TN |
I |
Following Fed |
Following Fed |
Following Fed |
|
TN |
C |
Following Fed |
Following Fed |
Following Fed |
|
TN |
F |
Following Fed |
Following Fed |
Following Fed |
|
TN |
S |
Following Fed |
Following Fed |
Following Fed |
|
TN |
P |
Following Fed |
Following Fed |
Following Fed |
|
TX |
I |
|
|
|
|
TX |
C |
|
|
|
|
TX |
F |
|
|
|
|
TX |
S |
|
|
|
|
TX |
P |
|
|
|
|
UT |
I |
Following Fed |
Following Fed |
Following Fed |
|
UT |
C |
Following Fed |
Following Fed |
Following Fed |
|
UT |
F |
Following Fed |
Following Fed |
Following Fed |
|
UT |
S |
|
|
|
|
UT |
P |
|
|
|
|
VA |
I |
|
June 1 2020
|
|
Interest will still accrue after original return due date |
VA |
C |
|
June 1 2020
|
|
Interest will still accrue after original return due date |
VA |
F |
|
June 1 2020 |
|
Interest will still accrue after original return due date |
VA |
S |
|
June 1 2020 |
|
Interest will be waived if paid by 6/1 |
VA |
P |
|
June 1 2020 |
|
Interest will still accrue after original return due date |
VT |
I |
Following Fed |
Following Fed |
Following Fed |
|
VT |
C |
Following Fed |
Following Fed |
Following Fed |
|
VT |
F |
Following Fed |
Following Fed |
Following Fed |
|
VT |
S |
Following Fed |
Following Fed |
Following Fed |
|
VT |
P |
Following Fed |
Following Fed |
Following Fed |
|
WI |
I |
July 15 2020 |
July 15 2020 |
July 15 2020 |
|
WI |
C |
July 15 2020 |
July 15 2020 |
July 15 2020 |
|
WI |
F |
July 15 2020 |
July 15 2020 |
July 15 2020 |
|
WI |
S |
July 15 2020 |
July 15 2020 |
July 15 2020 |
|
WI |
P |
July 15 2020 |
July 15 2020 |
July 15 2020 |
|
WV |
I |
July 15 2020 |
July 15 2020 |
July 15 2020 |
|
WV |
C |
July 15 2020 |
July 15 2020 |
July 15 2020 |
|
WV |
F |
July 15 2020 |
July 15 2020 |
July 15 2020 |
|
WV |
S |
|
|
|
Must file an extension |
WV |
P |
|
|
|
Must file an extension |
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