Finances and Taxes

COVID-19 Tax Relief Measures for Every State

Gusto Editors  
COVID-19 Tax Relief Measures for Every State - Gusto

With shelter-in-place orders in effect across the United States, the last thing a business owner wants to think about is taxes. Luckily, the government is on the same page.

The IRS has already extended the federal tax filing and payment deadlines to July 15. Now, an increasing number of states are announcing their own relief measures, including extensions, forgiveness, and financing plans. We’ve created this list so you can easily find the latest tax relief measures in your state.

Please use this handy table of contents to navigate to your state, and check back frequently as we will continue to keep this post updated.

Alabama

Extensions

  • State income tax filing and payment deadline: Extended to July 15, 2020, without penalties and interest, regardless of the amount owed, for all taxpayers.
  • Corporate income tax filing and payment deadline: Extended to July 15, 2020.
  • Financial Institution Excise Tax (FIET) filing and payment deadline: Extended to July 15, 2020.
  • Business Privilege Tax (BPT) filing and payment deadline: Extended to July 15, 2020.

Waivers

  • State sales tax late payment penalties: Waived through June 1, 2020 both for small retail businesses whose monthly retail sales during 2019 averaged $62,500 or less and for taxpayers currently registered as engaging in NAICS Sector 72 business activities, which includes restaurants.
  • State late payment penalties for lodgings taxes: Waived for the same group mentioned above through June 1, 2020.

Check out the Alabama Department of Revenue website for the latest state tax guidance.

Alaska

  • Corporate income tax payment deadline: Extended to July 15, 2020
  • Corporate income tax filing deadline: Extended to August 14, 2020

Check out the Alaska Department of Revenue website for the latest state tax guidance.

Arizona

  • State income tax filing and payment deadline: Extended to July 15, 2020 for individual, corporate, and fiduciary tax returns.

Check out the Arizona Department of Revenue website for the latest state tax guidance.

Arkansas

Check out the Arkansas Department of Finance and Administration website for the latest state tax guidance.

California

Extensions

  • State tax filing and payment deadline: Extended to July 15, 2020, for all individuals and business entities.
  • State payroll tax filing and payment deadline: The CA Employment Development Department (EDD) is allowing businesses to request a 60-day extension for filing and paying state payroll taxes without penalty or interest.
  • Deadline for business tax returns and payments under $1 million: Extended to July 31, 2020.
  • Appeals documentation deadlines: The California Office of Tax Appeals (OTA) announced an automatic 60-calendar-day extension for taxpayers to file briefing or other documentation for appeals that have briefing or other deadlines between March 1 and May 18, 2020.
  • San Francisco estimated tax payments deadline: The City of San Francisco will defer certain quarterly estimated tax payments for San Francisco businesses that had gross receipts of $10,000,000 or less in 2019 until March 1, 2021.

Waivers

Colorado

  • State income tax payment deadline: Extended to July 15, 2020, without interest, for all taxpayers.
  • State income tax filing deadline: Extended to October 15, 2020.
  • 2020 estimated tax payments deadline: Extended to July 15, 2020, without penalties.

Check out the Colorado Department of Revenue website for the latest state tax guidance.

Connecticut

  • State income tax filing and payment deadline: Extended to July 15, 2020.
  • 2020 estimated tax payments deadline: Extended to July 15, 2020.
  • Income and expense statements deadline: Extended to August 15, 2020.
  • Extensions also apply to certain annual state business tax returns:
ReturnFiling deadlinePayment deadline
2019 Form CT-1065 / CT-1120 SI Connecticut Pass-Through Entity Tax Return
April 15, 2020June 15, 2020
2019 Form CT-990T Connecticut Unrelated Business Income Tax ReturnJune 15, 2020June 15, 2020
2019 Form CT-1120 and CT-1120CU Connecticut Corporation Business Return
June 15, 2020June 15, 2020

Check out the Connecticut Department of Revenue website for the latest state tax guidance.

Delaware

  • Personal income tax filing deadline: Extended to July 15, 2020.
  • Estimated personal income tax payment deadline: Extended to July 15, 2020.
  • Corporate tax filing deadline: Extended to July 15, 2020.
  • Fiduciary income tax filing deadline: Extended to July 15, 2020.

Check out the Delaware Division of Revenue website for the latest state tax guidance, or call the public service group at (302) 577-8200.

District of Columbia

  • Individual and fiduciary income tax filing and payment deadline: Extended to July 15, 2020.
  • Partnership tax filing and payment deadline: Extended to July 15, 2020.
  • Franchise tax filing and payment deadline: Extended to July 15, 2020.

Check out the D.C. Office of Tax and Revenue website for the latest state tax guidance.

Florida

The Florida Department of Revenue has established a team dedicated to COVID-19-related tax issues. You can reach them with any questions or concerns at COVID19TAXHELP@FloridaRevenue.com.

Georgia

Check out the Georgia Department of Revenue website for the latest state tax guidance.

Hawaii

  • State income tax filing and payment deadline: Extended to July 20, 2020.

Check out the Hawaii Department of Taxation website for the latest state tax guidance.

Idaho

  • State income tax filing and payment deadline: Extended to June 15, 2020, without penalties and interest, regardless of the amount owed, for all taxpayers.

Check out the Idaho State Tax Commission website for the latest state tax guidance.

Illinois

Extensions

  • State income tax filing and payment deadline: Extended to July 15, 2020.

Waivers

  • State sales tax late payment penalty and interest: Waived for establishments that incurred a total sales tax liability of less than $75,000 in calendar year 2019.

Check out the Illinois Department of Revenue website for the latest state tax guidance.

Indiana

  • State income tax filing and payment deadline: Extended to July 15, 2020.
  • Corporate tax returns and payment due by April 20, 2020: Extended to July 15, 2020.
  • Corporate tax returns and payment due by May 15, 2020: Extended to August 17, 2020.

Businesses can also request a payment plan online. Check out the Indiana Department of Revenue website for the latest state tax guidance.

Iowa

  • State tax filing and payment deadline: Extended to July 31, 2020 for the following returns:
    • IA 1040 Individual Income Tax Return and all supporting forms and schedules
    • IA 1040C Composite Return and all supporting forms and schedules
    • IA 1041 Fiduciary Return and all supporting forms and schedules
    • IA 1120 Corporation Income Tax Return and all supporting forms and schedules
    • IA 1120F Franchise Tax Return for Financial Institutions and all supporting forms and schedules
    • IA 1065 Iowa Partnership Return and all supporting forms and schedules
    • IA 1120S S Corporation Return and all supporting forms and schedules
    • Credit Union Moneys and Credits Tax Confidential Report
  • Income tax withholding deposits due by March 25, 2020: Extended to April 10, 2020.

Check out the Iowa Department of Revenue website for the latest state tax guidance.

How can Gusto and policymakers support your business during COVID-19?

Kansas

No state-level tax relief provided as of this writing, but businesses can request a payment plan by filling out this form. Check out the Kansas Department of Revenue (DOR) website for the latest state tax guidance.

Note that the Kansas DOR offices are closed from March 23 through April 6. 

Kentucky

  • State income tax filing and payment deadline: Extended to July 15, 2020, without late-filing penalties. Note: Interest still applies to the deferred income tax payments because Kentucky law prohibits the waiver of interest.

Check out the Kentucky Department of Revenue website for the latest state tax guidance.

Louisiana

Check out the Louisiana Department of Revenue website for the latest state tax guidance.

Maine

Sales tax and payroll payments will continue as normal. Check out the Maine Revenue Services website for the latest state tax guidance.

Maryland

  • State income tax filing and payment deadline: Extended to July 15, 2020.
  • Business-related tax filing and payment deadline: Extended to June 1, 2020. This applies to businesses filing sales and use, withholding, admissions and amusement, alcohol, tobacco, and motor fuel taxes, as well as tire recycling fee and bay restoration fee returns with due dates during the months of March, April, and May 2020. 

Check out the Comptroller of Maryland website for the latest state tax guidance.

Massachusetts

Extensions

  • State income tax filing and payment deadline: Extended to July 15, 2020.
  • Unemployment benefits reports and payments: Employers who are impacted by COVID-19 can request up to a 60-day grace period to file quarterly reports and pay contributions for unemployment benefits.
  • Sales and meals, or room occupancy taxes: Small businesses who paid less than $150,000 in sales and meals, or room occupancy taxes in 2019 can defer payment of taxes due for March, April, and May to June 20, 2020, without penalties or interest.

Waivers

  • Late-file and late-pay penalties: The DOR will waive any late-file or late-pay penalties for returns and payments due from March 20, 2020 through May 31, 2020, for certain vendors and operators.

Check out Mass.gov for the latest state tax guidance.

Michigan

Extensions

  • State income tax filing and payment deadline: Extended to July 15, 2020.
  • City income tax due on April 15: Extended to July 15, 2020.
  • City income tax due on April 30: Extended to July 31, 2020.

Waivers

  • Late-file and late-pay penalties and interest: Waived until April 20, 2020.

Check out the Michigan Department of Treasury website for the latest state tax guidance.

Minnesota

Extensions

  • Individual income tax filing and payment deadline: Extended to July 15, 2020.
  • C corporation state return filing deadline: Extended to November 15, 2020, or the date of any federal extension to file, whichever comes later. The payment due date remains unchanged.
  • S corporation, partnership, and fiduciary state return filing deadline: Extended to the date of any federal extension to file. The payment due date remains unchanged.
  • Sales and use tax payment deadline: Extended to April 20, 2020, for qualifying businesses. Returns should still be filed by March 20.

Waivers

  • Late-file and late-pay penalties and interest: Under Minnesota Statute, taxpayers have the ability to request an abatement of any penalty or interest imposed for failing to timely file a return or failing to timely pay a tax for good cause. If you are unable to file and pay on time because of COVID-19 illness or related situation, contact the Minnesota Department of Revenue.

Check out the Minnesota Department of Revenue website for the latest state tax guidance.

Mississippi

  • Individual and corporate income tax filing and payment deadline: Extended to May 15, 2020.
  • Q1 2020 estimated tax payment deadline: Extended to May 15, 2020.
  • April withholding tax payment deadline: Extended to May 15, 2020.

Check out the Mississippi Department of Revenue website for the latest state tax guidance.

Missouri

  • Individual income tax filing and payment deadline: Extended to July 15, 2020.
  • Corporate income tax filing and payment due on April 15, 2020: Extended to July 15, 2020.
  • Q1 2020 estimated tax payment due on April 15, 2020: Extended to July 15, 2020.

Check out the Missouri Department of Revenue website for the latest state tax guidance.

Montana

  • Individual income tax filing and payment deadline: Extended to July 15, 2020.
  • Q1 2020 estimated tax payment deadline: Extended to July 15, 2020.

Check out the Montana Department of Revenue website for the latest state tax guidance.

Nebraska

Extensions

  • State income tax filing and payment deadline: Extended to July 15, 2020.
  • Q1 2020 estimated tax payment due on April 15, 2020: Extended to July 15, 2020.

Waivers

Check out the Nebraska Department of Revenue website for the latest state tax guidance.

Nevada

No state-level tax relief provided as of this writing. Check out the State of Nevada Department of Taxation website for the latest state tax guidance. 

New Hampshire

  • Business tax payment deadlines: Extended to June 15, 2020, for 98% of New Hampshire small businesses.
  • Interest and dividend payment deadlines: Extended to June 15, 2020, for 98% of interest and dividend taxpayers.

Check out the New Hampshire Department of Revenue Administration website for the latest state tax guidance.

New Jersey

  • State income tax filing and payment deadline: Extended to July 15, 2020.
  • Corporation business tax filing and payment deadline: Extended to July 15, 2020.

Check out the New Jersey Division of Taxation website for the latest state tax guidance. 

New Mexico

  • State income tax filing and payment deadline: Extended to July 15, 2020.
  • Withholding tax payment deadline: Withholding taxes normally due on the 25th of March, April, May, and June will now be due on July 25, 2020.

Check out the New Mexico Taxation & Revenue website for the latest state tax guidance.

New York

Extensions

Waivers

  • Interest on late sales tax payments and returns: The Commissioner has authority to abate interest on quarterly and annual sales and use tax filings and remittances with a due date of March 20, 2020, for taxpayers who were unable to file and pay on time due to COVID-19. You can request relief online.
  • New York City business and excise taxes: Taxpayers may request a waiver of late-file penalties for New York City Department of Finance-administered business and excise taxes due between March 16, 2020, and April 25, 2020.

Check out the New York State Department of Taxation and Finance website for the latest state tax guidance.

North Carolina

Extensions

  • State income tax filing and payment deadline: Extended to July 15, 2020, without penalties, for individuals, corporate, and franchise taxes. However, interest will still accrue starting April 15.
  • Sales and use tax filing and payment deadline: Extended to July 15, 2020.
  • Withholding tax filing and payment deadline: Extended to July 15, 2020.

Waivers

  • Late action penalties: North Carolina taxpayers who couldn’t meet filing or payment deadlines between March 15, 2020, and March 31, 2020, can defer any penalties to April 15, 2020, if they were affected by COVID-19. Fill out Form NC-5500 to request a waiver.

Check out the North Carolina Department of Revenue website for the latest state tax guidance.

North Dakota

Check out the North Dakota Tax website for the latest state tax guidance.

Ohio

Check out the Ohio Department of Taxation website for the latest state tax guidance.

Oklahoma

  • State income tax filing and payment deadline: Extended to July 15, 2020.
  • Q1 2020 estimated tax payment deadline: Extended to July 15, 2020.

Check out the Oklahoma Tax Commission website for the latest state tax guidance.

Oregon

  • State income tax filing and payment deadline: Extended to July 15, 2020, without penalties or interest, regardless of the amount owed.
  • Portland city/county business tax filing and payment deadline: Extended to July 15, 2020.
  • Portland arts tax filing and payment deadline: Extended to July 15, 2020.

Check out the Oregon Department of Revenue website for the latest state tax guidance.

Pennsylvania

Extensions

  • State income tax filing and payment deadline: Extended to July 15, 2020.
  • Deadline for declarations and payments of estimated personal income tax: Extended to July 15, 2020.
  • Deadline for filing of informational returns related to S corporations, partnerships, estates, and trusts: Extended to July 15, 2020.
  • Q1 and Q2 2020 estimated tax payment deadline: Extended to July 15, 2020.
  • Philadelphia real estate tax payment deadline: Extended to April 30, 2020.
  • Philadelphia business income and receipts tax filing and payment deadline: Extended to July 15, 2020.
  • Philadelphia net profits tax filing and payment deadline: Extended to July 15, 2020.

Waivers

  • Accelerated sales tax prepayment penalties: The Department of Revenue is waiving penalties for businesses that are required to make Accelerated Sales Tax (AST) prepayments in March and April.

The Pennsylvania Department of Revenue is fully closed, but you can find phone numbers and answers to common tax questions online.

Rhode Island

  • State income tax filing and payment deadline: Extended to July 15, 2020, for individuals and certain entities.

Check out the Rhode Island Division of Taxation website for the latest state tax guidance.

South Carolina

  • State income tax filing and payment deadline: Extended to July 15, 2020.
  • Sales and use tax, admissions tax, and withholding tax filing and payment deadlines: Extended to June 1, 2020, without penalty and interest.
  • Q1 2020 unemployment insurance (UI) tax payment deadline: Extended to June 1, 2020.
  • Charleston County / City of Charleston hospitality tax payment deadlines: Extended to June 20, 2020.

Check out the South Carolina Department of Revenue website for the latest state tax guidance.

South Dakota

No state-level tax relief provided as of this writing. Check out the South Dakota Department of Revenue website for the latest state tax guidance.

Tennessee

The Tennessee Department of Revenue is not receiving walk-in customers at its regional and downtown offices from March 20, 2020 through April 12, 2020. For taxpayers seeking tax filing assistance, call (615) 253-0600 or email revenue.support@tn.gov.

Texas

Extensions

Waivers

  • Sales tax penalty: For businesses that are struggling to pay the full amount of sales taxes they collected in February, the Comptroller’s Office is offering short-term payment agreements and, in most instances, waivers of penalties and interest.

Check out the Texas Comptroller website for the latest state tax guidance. 

Utah

Check out the Utah State Tax Commission website for the latest state tax guidance. 

Vermont

No state-level tax relief provided as of this writing. Check out the Vermont Department of Taxes website for the latest state tax guidance.

Virginia

Extensions

  • State income tax payments due between April 1, 2020 and June 1, 2020: Extended to June 1, 2020. Note, all income tax filing deadlines remain unchanged, and interest will still accrue after the original deadline.

Waivers

  • Sales tax penalty: Businesses impacted by COVID-19 can request a 30-day deferral of their February sales tax payment, which was due on March 20, 2020. If approved, they can defer without penalty until April 20, 2020.

Check out the Virginia Tax website for the latest state tax guidance.

Washington

Check out the Washington State Department of Revenue website for the latest state tax guidance.

West Virginia

No state-level tax relief provided as of this writing. Check out the West Virginia State Tax Department website for the latest state tax guidance. 

Wisconsin

No state-level tax relief provided as of this writing. Check out the Wisconsin Department of Revenue website for the latest state tax guidance.

Wyoming

No state-level tax relief provided as of this writing. Check out the Wyoming Department of Revenue website for the latest state tax guidance.

Our COVID-19 Small Business Resource Hub has legislation updates, advice, and support.

Updated: April 10, 2020

Comments

  • David

    Hey, on your Indiana Covid19 blog page, you have a link that says “Idaho” but it’s really linked to a Indiana gov page. Just looking out in case others are confused.

    Reply
    • Gusto Editors

      Hi David, thanks for the catch! We’ve fixed the error.

      Reply
  • Tracey

    FYI – Texas 2020 franchise tax reports deadline is not correct – it’s linked to Virginia Tax website.

    Reply
    • Gusto Editors

      Hi Tracey — thanks for the catch! We’ve updated the article to reflect the correction.

      Reply

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