Drake Accounting®: What states have extended the deadline to pay first quarter's unemployment insurance for 2020 due to COVID-19?
The following table summarizes information about states that have extended the deadline to pay first quarter unemployment insurance. Check with the appropriate state’s website (Department of Revenue and/or Unemployment Insurance) for further details on these changes.
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Iowa
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July 31, 2020
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Applies to employers with 50 or less employees that are in good standing without any delinquencies in quarterly payments before the first quarter of 2020
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Louisiana
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June 20, 2020
First quarter reports must still be filed by April 30, 2020
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An employer’s UI experience rating will not be affected by claims related to COVID-19.
(Workforce Commission, News, 3-23-20)
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Mississippi
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May 15, 2020
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During the national emergency period, the state will not change withholding requirements for employers based on an employee’s temporary telecommuting location.
(Department of Revenue, Notice 2020-01, 3-23-20, and News, 32-26-20)
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New Mexico
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Withholding tax reports and associated payments due between March 25, 2020 and July 25, 2020 may be submitted without penalty by July 25, 2020
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Interest will be due on payments made after March 25, 2020.
The filing and payment extension includes reports and payments submitted via the online combined reporting system
(TRD, Bulletin, B-100.35, rev. 3-25-20)
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South Carolina
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June 1, 2020
The first quarter UI wage reports must still be filed by April 30, 2020.
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Penalties and interest will not be charged if payment is made by June 1, 2020.
The waiver will automatically be applied to all employers.
(DEW, Employer Tax Deadline Extension FAQ, rev. 3-23-20)
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Wisconsin
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Employers may request a one-month extension to file a withholding tax report online via My Tax Account or by emailing DORRegistration@wisconsin.gov
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The email request must include the employer’s name, address, identification number, and reporting period for which the extension is requested.
There is no extension to remit withholding tax payments to the Department of Revenue.
[DOR, Tax Return Due Dates and Payments, rev. 3-25-20]
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