IRS extends filing and payment deadlines for tax year 2020

Tax professionals should know that the U.S. Treasury Department and IRS have extended the federal income tax year 2020 filing due date for individuals from April 15, 2021, to May 17, 2021.

Individual taxpayers can also postpone federal income tax payments for the 2020 tax year due on April 15, 2021, to May 17, 2021, without penalties and interest, regardless of the amount owed. This postponement applies to individual taxpayers, including individuals who pay self-employment tax. Penalties, interest, and additions to tax will begin to accrue on any remaining unpaid balances as of May 17, 2021. Individual taxpayers will automatically avoid interest and penalties on the taxes paid by May 17.

Individual taxpayers do not need to file any forms or call the IRS to qualify for this automatic federal tax filing and payment relief. Individual taxpayers who need additional time to file beyond the May 17 deadline can request a filing extension until Oct. 15 by filing Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. Filing Form 4868 gives taxpayers until Oct. 15 to file their 2020 tax return but does not grant an extension of time to pay taxes due. Taxpayers should pay their federal income tax due by May 17, 2021, to avoid interest and penalties.

In addition, the IRS urges taxpayers who are due a refund to file as soon as possible. Most tax refunds associated with e-filed returns are issued within 21 days.

This relief does not apply to estimated tax payments that are due on April 15, 2021. These payments are still due on April 15. Taxes must be paid as taxpayers earn or receive income during the year, either through withholding or estimated tax payments. In general, estimated tax payments are made quarterly to the IRS by people whose income isn’t subject to income tax withholding, including self-employment income, interest, dividends, alimony or rental income. Most taxpayers automatically have their taxes withheld from their paychecks and submitted to the IRS by their employer.

State tax returns

The federal tax filing deadline postponement to May 17, 2021, only applies to individual federal income returns and tax (including tax on self-employment income) payments otherwise due April 15, 2021, not state tax payments or deposits or payments of any other type of federal tax. Taxpayers also will need to file income tax returns in 42 states, plus the District of Columbia. State filing and payment deadlines vary and are not always the same as the federal filing deadline. The IRS urges taxpayers to check with their state tax agencies for those details. In addition, click here to see the complete list of state deadlines below.

Winter storm disaster relief for Louisiana, Oklahoma, and Texas

Earlier this year, following the disaster declarations issued by the Federal Emergency Management Agency, the IRS announced relief for victims of the February winter storms in Texas, Oklahoma and Louisiana. These states have until June 15, 2021, to file various individual and business tax returns and make tax payments. This extension to May 17 does not affect the June deadline.

State Tax Deadline Updates (Last Update: 3/23/21)

Many state tax deadlines will likely also change to May 17th. Get the latest on tax deadlines and guidance for your state below.

Alabama – May 17

Alabama has announced that the tax filing deadline for individual returns will be May 17, 2021. The state will waive late-payment penalties for payments made by May 17th. However, interest will accrue on any payments paid after April 15, 2021. This extension does not apply to estimated tax payments due on April 15, 2021.

Arizona

As of today, there have been no changes to the 2020 AZ state tax deadlines. We will continue to keep you updated. Please check back here later for more details.

Arkansas – May 17 

Arkansas will follow the federal deadline for filing and payment for individuals until May 17, 2021. This deadline does not apply to estimated payments or business returns.

California – May 17

California has extended the state filing and payment deadline for individuals to May 17, 2021. This extension does not apply to estimated tax payments due on April 15, 2021 or business tax returns.

Colorado – May 17

Colorado has extended its individual state income tax payment and filing deadline to May 17, 2021. Individuals will have the option to pay any 2020 income tax payments by May 17, 2021 without penalty or interest. This extension does not apply to estimated payments for the 2021 income tax year due for individuals and corporations on April 15, 2021.  This extension does not apply to business tax returns.

Connecticut – May 17

Connecticut has extended the filing and payment deadline for Connecticut individual income tax returns to Monday, May 17th, 2021. This extension does not apply to estimated tax payments or business tax returns.

Delaware – May 17

Delaware has extended the filing and payment deadline for Delaware individual income tax returns to May 17, 2021. This extension does not apply to estimated tax payments or business tax returns.

Georgia – May 17 

Georgia has announced that they have extended the individual filing and payment deadline for the tax year 2020. This extension only applies to the 2020 tax year  individual state income tax payments and state individual income tax returns. This extension does not apply to state estimated tax payments due on April 15, 2021. These estimated tax payments are still due on April 15th. No extension has been provided for any other type of state tax (including employee withholding, sales tax, and business tax returns).

Hawaii 

As of today, there have been no changes to the 2020 HI state tax deadlines. We will continue to keep you updated. Please check back here later for more details.

Idaho 

As of today, there have been no changes to the 2020 ID state tax deadlines. We will continue to keep you updated. Please check back here later for more details.

Illinois – May 17 

Illinois has extended the individual income tax filing and payment deadline to May 17, 2021. The filing extension does not apply to estimated tax payments that are due on April 15, 2021. This extension does not apply to business tax returns.

Indiana – May 17 

Indiana has extended the deadline for individual income tax filing and payments to May 17, 2021. All other tax return filings and payment due dates remain unchanged.

Iowa

As of today, there have been no changes to the 2020 IA state tax deadlines. We will continue to keep you updated. Please check back here later for more details.

Kansas – May 17 

Kansas has announced that Kansas 2020 individual income tax, fiduciary income tax, and Homestead or Property tax relief refund claim filings are extended to May 17, 2021. This extension does not apply to estimated tax payments or business tax returns.

Kentucky – May 17

Kentucky has extended the deadline for individual income tax filing and payments to May 17, 2021. Penalties, interest and additions to tax will begin to accrue on any remaining unpaid balances as of May 17, 2021. This extension only applies to individual taxpayers and does not apply to estimated tax payments or business returns.

Louisiana – June 15

The Louisiana state tax deadline has been extended to June 15. This extended due date is for individual income, corporation income and franchise, fiduciary income, partnership and partnership composite tax returns and payments with original or extended due dates on or after February 11, 2021 and before June 14, 2021. For excise, sales, severance and withholding tax returns and payments due on or after February 11, 2021 and on or before February 28, 2021 have a due date of March 31, 2021. The IRS has extended the federal tax deadline for Louisiana residents to June 15 due to the severe winter storms.

Maine – May 17 

Maine has moved the deadline for Maine individual income tax return and individual tax payments to May 17, 2021. This extension does not apply to corporate tax returns and payments and does not apply to individual and corporate estimated tax payments. These estimated payments will remain due on April 15, 2021.

Maryland  – July 15

The new tax deadline for Maryland state residents is now July 15, 2021. The extension applies to 2020 individual, corporate, pass-through entity, and fiduciary tax returns. It also includes 1st and 2nd quarter estimated payments that are typically due one April 15, 2021 and 2nd quarter estimated payments that are typically due on June 15, 2021 now have a deadline of July 15, 2021.

Massachusetts – May 17 

Massachusetts has determined that individual personal income tax returns and payments for the 2020 tax year otherwise due on April 15, 2021 will now be due on May 17, 2021. This extension does not apply to estimated tax payments or business tax returns.

Michigan – May 17 

Michigan has announced an extension for individual and composite state income tax returns and payments will be due on May 17, 2021. This extension is limited to the state individual and composite income tax annual return and does not apply to fiduciary return or corporate tax returns. This extension does not apply to first quarter estimated payments and payments due on April 15,  2021 will remain at that due date. This extension also does not apply to city income taxes. City income tax taxpayers should contact their respective tax administrators for information regarding their city income tax.

Minnesota – May 17

Minnesota is allowing additional time for making 2020 state individual tax filings and payments until May 17, 2021 without any penalty and interest being applied. This grace period does not include individual estimated tax payments. This extension does not apply to business tax returns.

Mississippi – May 17 

Mississippi will follow the federal extension to file the 2020 individual income tax returns to May 17, 2021. This extension only applies to the filing of individual income tax returns and payment of tax due. There will be no penalty and interest accrued on returns filed and payments made on or before May 17, 2021. This extension does not apply to quarterly estimated payments and payments due on April 15, 2021 will remain at that due date.

Missouri – May 17 

Missouri has announced the extension of their state individual tax filing and payment deadline for 2020 tax year to May 17, 2021. This extension applies to individual taxpayers including those who pay self-employment tax. However, the extension does not apply to estimated tax payments due on April 15, 2021 and that deadline has not changed. This extension does not apply to business tax returns.

Montana – May 17

Montana has announced that the deadline to file 2020 Montana individual income tax returns is May 17, 2021. Montana taxpayers who file by May 17 will not have to worry about interest or penalties. This extension does not apply to quarterly estimated payments.

Nebraska – May 17

Nebraska has extended the deadline for individual income tax returns. This extension for filing and postponement of payment does not include estimated payments or business tax returns.

New Hampshire 

As of today, there have been no changes to the 2020 NH state tax deadlines. We will continue to keep you updated. Please check back here later for more details

New Jersey – May 17 

New Jersey has extended the 2020 income tax filing and due date for individuals to May 17, 2021. This extension includes any tax payments due with a return. This extension does not include first quarter estimated payments, which are still due by April 15, 2021.

New Mexico – May 17

New Mexico has extended the deadline for filing and paying 2020 New Mexico Personal Income taxes to May 17, 2021. This extension does not apply to business tax returns or estimated payments.

New York – May 17 

New York State has extended the due date for personal income tax returns and related payments for the 2020 tax year to May 17,2021. This extension is limited to personal income tax returns for individuals only. The deadline for payment or deposit of any other type of state tax or filing of any other state information return remain unchanged. This extension does not apply to estimated tax payments for the 2021 tax year that are due on April 15, 2021 still are due on April 15, 2021. This extension does not apply to business tax returns.

North Carolina – May 17

North Carolina has extended the time for filing North Carolin individual income tax to May 17, 2021. The state will not charge penalties for those filing and paying their taxes by May 17, 2021. However, tax payments received after April 15 will be charged interest accruing from April 15 until the date of payment. This extension does not apply to trust taxes, sales and use, or withholdings taxes or estimated payments due on April 15, 2021. This extension also does not apply to business tax returns.

North Dakota – May 17 

The deadline for North Dakota individual tax return filing and payments has been extended to May 17, 2021 without penalty and interest. This extension does not apply to estimated tax payments due on April 15, 2021. This extension also does not apply to business tax returns.

New Hampshire 

As of today, there have been no changes to the 2020 NH state tax deadlines. We will continue to keep you updated. Please check back here later for more details

Ohio 

As of today, there have been no changes to the 2020 OH state tax deadlines. We will continue to keep you updated. Please check back here later for more details.

Oklahoma – June 15 (Individual and Business Payments deadline)

The individual and business payments tax deadline for Oklahoma has been extended to June 15 to provide relief to those affected by the severe winter storms. This includes first quarter estimated tax payments.

The IRS has extended the federal tax deadline for Oklahoma residents to June 15 due to the severe winter storms.

Oregon – May 17 

Oregon will follow the IRS and extended the tax filing and payment deadline for individuals to May 17. This extension does not apply to estimated tax payments or business returns.

Pennsylvania – May 17 

Pennsylvania has extended the deadline for individual income tax return filings and payments to May 17, 2021. This extension does not apply to estimated tax payments due on April 15, 2021. This extension does not apply to business returns.

Rhode Island – May 17 

Rhode Island has postponed its deadline for individuals to file their Rhode Island personal income tax returns and make related payments for the 2020 tax year to May 17, 2021. This extension does not apply to estimated payments or business tax returns.

South Carolina – May 17 

South Carolina has extended the deadline for individual income tax return filings and payments for the 2020 tax year to May 17, 2021. This extension is only for individual tax returns and does not apply to estimated tax payments due April 15, 2021.

Tennessee – May 17 

Tennessee has announced the extension for filing and payment for individual income tax returns to May 17, 2021. This extension applies for all taxpayers that file individual income tax. For franchise and excise tax, the extension only applies to individuals who file a Tennessee franchise and excise tax return using a Schedule J2 – Computation of Net Earnings for a Single Member LLC Filing as an Individual. This extension does not apply to estimated payments due April 15, 2021. These estimated payments are still due on April 15.

Texas – June 15 (franchise tax deadline)

Texas has extended the franchise tax deadline from May 15 to June 15, to provide relief to those affected by the severe winter storms. This is in line with the federal extension for Texas residents.

Texas does not have individual state taxes.

Utah – May 17 

The due date for Utah individual income tax for tax year 2020 is May 17th. The extension of the individual filing due date has the effect of also postponing the payment due date to May 17th. Interest and penalties will not accrue if payment requirements are met by this new due date. This extension does not apply to estimated tax payments and business tax returns.

Vermont – May 17 

Vermont has extended the deadline for taxpayers to file their 2020 personal income tax return and pay any tax owed to May 17, 2021 without any penalties or interest. This extension also applies to Homestead Declarations and Property Tax Credit Claims allowing taxpayers to file these with their personal income tax return by May 17 without penalty or interest. This extension does not apply to any estimated payments due on April 15, 2021. This extension also does not apply to business tax returns.

Virginia – May 17 

Virginia has extended the state filing and payment deadline for individuals to May 17, 2021. THis extension does not apply to estimated tax payments or business tax returns.

Washington D.C. – May 17

The District of Columbia has extended the state filing and payment deadline for individuals to May 17, 2021. Business returns for corporate, unincorporated business tax, fiduciary and partnerships returns and payments are extended to May 17, 2021. This extension does not apply to estimated tax payments and the first quarter payments are due April 15, 2021.

West Virginia – May 17 

West Virginia extended the state filing and payment deadline for individuals to May 17, 2021. This extension does not apply to estimated tax payments or business tax returns.

Wisconsin – May 17 

Wisconsin has extended the individual income tax return filing and payment deadline to May 17, 2021. This extension does not apply to 2021 estimated tax payments for individuals due April 15, 2021 and does not apply to any other return or tax payments due.

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