United States: Covid-19 State And Local Tax Updates

Out of an abundance of caution for your health and wellbeing, as well as our employees, we are asking taxpayers to limit in-person visits to the taxpayer service centers at this time. If you must make a payment in person, these payments can be made at one of our nine Taxpayer Service Centers. All other assistance will be provided remotely via phone or email. Click here for Taxpayer Service Center locations and contact information. (April 1, 2020)

Order of the Commissioner of Revenue – extension of the filing and payment deadlines for State Income Tax, FIET and BPT: On March 13, 2020, Governor Ivey declared a state of emergency in response to COVID-19, thereby allowing the Department more flexibility in working with impacted taxpayers. In accordance with the Governor's grant of emergency authority, the Commissioner of the Department of Revenue ordered the following:

"Any person with a state Individual Inocme Tax or Corporate Income Tax (collective State Income Tax) payment, a Financial Institution Excise Tax (FIET) payment, or a Business Privilege Tax (BPT) payment due on April 15, 2020, or a State Income Tax, FIET, or BPT return due April 15, 2020 is affected by the COVID-19 pandemic for purposes of the relief described in the Order (Affected Taxpayer). The term "person" includes any individual, association, estate, trust, partnership, corporation, or other entity of any kind, as provided in § 40-1-1(8), Code of Alabama 1975. For an Affected Taxpayer, the due date for filing State Income Tax, FIET, and BPT returns and making State Income Tax, FIET and BPT payments due on April 15, 2020 is automatically postponed to July 15, 2020. There is no limitation on the amount of the payment that may be postponed. The relief provided in this Order is available solely with respect to payments due on April 15, 2020 for State Income (including payments of tax on self-employment income) for an Affected Taxpayer's 2019 taxable year, for estimated State Income Tax for an Affected Taxpayer's 2020 taxable year, for FIET for an Affected Taxpayer's 2020 Form Year, and for BPT for an Affected Taxpayer's 2020 Form Year, and with respect to returns due by an Affected Taxpayer on April 15, 2020, for State Income Tax, FIET, and BPT."

As a result of the postponement, the period beginning on April 15, 2020 and ending on July 15, 2020, will be disregarded in the calculation of any interest, penalty or addition to tax for failure to file State Income Tax, FIET and BPT returns or to pay the taxes postponed by the Order. Interest, penalties, and additions to tax with respect to such postponed Alabama tax filings and payments will begin to accrue on July 16, 2020.

On March 23, the Tax Commissioner issued a separate order that extended the March 15, 2020 deadline for pass-through entities required to file a composite income tax return and remit payments on behalf of its non-resident members affected by the COVID-19 pandemic, to July 15, 2020.

Late Payment Penalties Waived for Sales Tax Liabilities of Restaurants and Other Food Service Providers: Although the Alabama Department of Revenue's website indicated that taxpayers registered as engaging in NAICS Sector 72 business activities were eventually added to the state's sales tax waiver, the Commissioner's Executive Order from March 17 only referenced retail businesses. On March 19, 2020, the Commissioner of the Alabama Department of Revenue issued a separate executive order ordering that "late payment penalties shall be waived for businesses who are unable to timely pay their February, March, and April 2020 state sales tax liabilities and who are currently registered with the Department as engaging in NAICS Sector 72 business activities. Businesses in NAICS Sector 72 include those preparing meals, snacks, and beverages for immediate consumption." Late payment penalties for state sales tax liabilities for these taxpayers will be waived through June 1, 2020. (March 19, 2020)

The Department of Revenue's website further states "[t]he Department is also waiving state late payment penalties for lodgings taxes. The relief applies to state sales and lodgings taxpayers who are unable to timely pay their February, March, and April 2020 sales and lodgings tax liabilities. This relief does not waive or extend normal filing requirements. Instead, these taxpayers may file their monthly sales and lodgings tax returns for the February, March, and April 2020 reporting periods without paying the state sales and lodgings tax reported as due. Late payment penalties will be waived for these taxpayers through June 1, 2020. Please note, this relief applies only to state sales and lodgings tax liabilities."

Late Payment Penalties Waived for Small Retail Business Sales Tax Liabilities: Effective March 18, 2020, the Alabama Department of Revenue (DOR) is extending immediate relief to both small retail businesses whose monthly retail sales during the previous calendar year averaged $62,500 or less, and taxpayers currently registered with the DOR as engaging in NAICS Sector 72 business activities that are unable to timely pay their February, March and April 2020 sales tax liabilities. This relief does not waive or extend normal filing requirements. Instead, taxpayers may file their monthly sales tax returns for the February, March and April 2020 reporting periods without paying the state sales tax reported as due. Late payment penalties will be waived for these taxpayers through June 1, 2020.

The DOR stated that after the expiration of this temporary waiver, it will work with taxpayers that elected to use the waiver program to develop workable payment plans that will allow taxpayers to pay outstanding liabilities for February, March and April 2020 while navigating any other impacts of the Coronavirus (COVID-19) pandemic on their businesses.

This relief is automatic for small retailers and Sector 72 businesses who file their February, March and April 2020 state sales tax returns. Similar sales tax relief may be available on a case-by-case basis to other businesses significantly affected by COVID-19 and the preventative measures being taken to limit its spread in Alabama. These taxpayers may contact the DOR Sales and Use Division at +1 334 242 1490 to request relief.

Considering that this relief only applies to state sales and lodgings taxes, the Department has instructed taxpayers to contact non-state administered localities directly to see if they are offering similar relief. Contact for non-state administered localities is available here. Requests for relief for state-administered localities will be reviewed individually and can be submitted to localtaxunit@revenue.alabama.gov.

March 2020 Motor Vehicle Registrations and Property Tax Payments and Penalties Extension: Effective March 16, 2020, the Alabama DOR extended the March 2020 deadline for motor vehicle registration, renewal and property tax payment. Penalty charges associated with motor vehicle registrations and renewals extended through April 15, 2020, will not be assessed until April 16, 2020.

Temporary Suspension of IRP and IFTA Requirements: Effective March 16, 2020, the Alabama DOR announced that it will temporarily suspend requirements associated with the International Fuel Tax Agreement and International Registration Plan for any vehicle travelling through the state as part of COVID-19 relief efforts.

The Alabama DOR also indicated that it plans to mirror any return filing extensions issued by the Internal Revenue Service (IRS). Please monitor the state's COVID-19 updates page for more information.

SB 241 will extend the deadline to file tax returns, file reports, and make payments for all taxes under Alaska Statutes Title 43, except for the Oil and Gas Property Tax and Oil and Gas Production Tax types. All other tax types administered by the Tax Division and Charitable Gaming will have their deadlines extended until July 15, 2020. This extension will apply to returns (includes amended and information returns), reports and payments due between April 10, 2020 (or sooner if the bill is signed sooner) and July 14, 2020. Because the tax deadlines are extended, penalty or interest will be not be assessed if returns and payments are received for the affected periods on or before July 15, 2020. Annual license renewal deadlines for Alcoholic Beverages, Fisheries, Mining, Motor Fuel, and Tobacco tax programs are not extended under this Act, however any associated license fees can be paid on or before July 15, 2020 without penalty or interest. If you have any questions, please call the Tax Division at 907‐269‐6620.

The Tax Division also announced that its offices are closed to the public until further notice. This includes both the Juneau and Anchorage offices and lobbies. Please call (907)269-6620 for assistance. Tax Division employees are still working and able to provide customer service over the phone.

The new deadline means taxpayers filing state tax returns or submitting payments after the previous April 15 deadline will not be assessed late filing or late payment penalties. Taxpayers anticipating they will need more time beyond the new July 15 deadline to file state income taxes should consider filing for an extension by submitting Arizona Form 204 by July 15. Taxpayers do not need to submit Arizona Form 204 if they have already received a federal extension from the IRS.

Are Revenue Offices open for business?

Yes, Revenue Offices remain open with limited exceptions. Revenue Offices located within county facilities that have been closed must also close as a result. The list of locations closed to county closures include: Rogers, Gravette, Hamburg, McGehee, Decatur, Corning, Piggott, Mountainburg, Charleston, Walnut Ridge, Cave City, Ash Flat, Benton, Horseshoe Bend, Wynne, Mammoth Spring and Dover. DFA will provide statewide notification if there are any additional changes.

DFA is continuing to receive instruction and guidance from the Governor's Office, the Arkansas Department of Health, as well as the federal government for purposes of maintaining appropriate safeguards for citizens and employees while continuing to provide service to citizens. The majority of Revenue Office-related services are offered online at https://mydmv.arkansas.gov/. Available online services include registering a vehicle, ordering a replacement driver's license, and ordering a personalized license plate along with many additional services.

Will DFA extend the April 15 filing deadline or extend the time period in which taxes are paid?

Yes. Governor Hutchinson announced the extension, via executive order, of the 2019 individual income tax filing date and individual income tax payment date from April 15, 2020 to July 15, 2020. This extension includes 2019 returns of Subchapter S Corporations, fiduciaries and estates, partnerships and composite returns. Arkansas did not extend the 2020 estimated tax payments. The Internal Revenue Service has released guidance here. Governor Hutchinson's order may be found here.

Will DFA extend filing or payment deadlines for other types of taxes?

All taxes must still be reported and paid according to the existing Arkansas law. DFA's regular business operations also include the ability for individuals and businesses to file and pay their taxes including sales and use, special excise, and more through the Arkansas Taxpayer Access Point (ATAP) at https://atap.arkansas.gov.

Is my state tax refund still being processed?

DFA continues to process refunds. No delays are anticipated. You can check the status of your refund at https://atap.arkansas.gov.

Are DFA's meetings and public hearings still taking place?

Please check the status with the specific DFA Division hosting the meeting.

Before I make the trip to DFA or a Revenue Office, I'd like to see a full list of services offered online.

• Excise Tax Administration
• File any state tax return
• Business tax registration for all tax types
• Look-up tools for local tax rates
• All statistical information is available
• List of all Tax rules is available
• Legal opinions available
• Administrative hearing decisions are available
• Make online payments using ATAP

Income Tax Administration

• File any state tax return
• Make Online payments using ATAP
• Look up and print 1099-G's
• Look up Income Tax return and refund status
• All tax return forms are available
• Free e-file of your individual income tax is available

I have an administrative hearing before DFA, but I am avoiding in-person contact – What do I do?

DFA has a commitment to flexible services. If you have a scheduled tax protest hearing in DFA's Office of Hearings and Appeals, you may request that the Hearing Officer conduct the protest by telephone, on written documents, or delay the hearing until a later date by contacting the Office of Hearings and Appeals at (501) 682-7003. Please note that a business closure hearing cannot be delayed until a later date, but instead can be conducted by telephone.

(April 1, 2020)

COVID-19 Update: Due to the ongoing public health emergency related to the novel Coronavirus/COVID19, the Governor has signed Executive Order 20-09 directing the Department of Finance and Administration to extend the April 15 deadline for filing and payment of the following Arkansas Individual Income Tax returns to July 15, 2020:

• 2019 Individual Income Tax Now Due: 7/15/2020
• 2019 Subchapter S Corporations Now Due: 7/15/2020
• 2019 Fiduciary and Estates Now Due: 7/15/2020
• 2019 Partnership Income Tax Now Due: 7/15/2020
• 2019 Composite Returns Now Due: 7/15/2020

The extension to July 15 is automatic and the taxpayer does not need to file for an extension. The April 15, 2020 to July 15, 2020 period will be disregarded for purposes of calculation of interest and penalties. Interest and penalties will begin to accrue on July 16, 2020. This extension does not apply to 2020 estimated Individual Income Tax payments due on April 15 or June 15.

The following filing and payment deadlines for income tax are not affected:

• 2019 Corporation Income Tax Due: 4/15/2020
• 2020 Estimated Tax Payment Due: 4/15/2020
• 2020 Estimated Tax Payment Due: 6/15/202

No extension is provided in this notice for the payment or deposit of any other type of Arkansas State tax including but not limited to:

• Sales and Use Tax
• Withholding Tax
• Motor Fuels Tax
• Tobacco Products Tax
• Alcohol Excise Tax

• Authorizes the California Department of Tax and Fee Administration to offer a 90-day extension for tax returns and tax payments for all businesses filing a return for less than $1 million in taxes.
• Extends the statute of limitations to file a claim for refund with the CDTFA by 60 days for individuals who or businesses that are unable to file a timely claim for refund as a result of this proclaimed emergency related to COVID-19.
• Extends the statutory deadline to file an administrative appeal with the Office of Tax Appeals by 60 days for individuals who or businesses that are unable to file a timely administrative appeal as a result of this proclaimed emergency related to COVID-19.

These provisions are to remain in effect through July 31, 2020. (March 30, 2020)

FTB Notice 2020-02: The purpose of this Notice is to allow an extension of time for taxpayers to claim a refund, to file a protest of a Notice of Proposed Assessment (NPA) with the Franchise Tax Board (FTB) and to file an appeal or a petition for rehearing with the Office of Tax Appeals (OTA). It also allows an extension of time for the FTB to issue an NPA.

Claim for Refund: In cases where an applicable statute of limitations to file a timely claim for refund expires during the period of March 12, 2020 through July 15, 2020 ("postponement period"), the FTB will consider the claim timely if filed on or before July 15, 2020. This extension applies to a taxpayer filing a letter claim for refund or filing an amended tax return claiming an overpayment.

Protests of Notices of Proposed Assessment: If the period to file a timely written protest of an NPA expires during the postponement period, the FTB will consider the protest timely if filed on or before July 15, 2020.

Appeals Filed with the Office of Tax Appeals: For time periods that expire during the postponement period to file a timely appeal with OTA challenging FTB's determination, the appeal will be considered timely if filed with OTA on or before July 15, 2020. For an appeal that a taxpayer has already filed with OTA, this Notice does not impact the 60-day briefing extension OTA announced in OTA Legal Notice 2020-01. However, this Notice does impact the time deadlines outlined in Cal. Code of Regs. Tit. 18, Div. 4.1, section 30203(a) (1) – (9), section 30204 and section 30205.

Petitions for Rehearing Filed with the Office of Tax Appeals: For time periods that expire during the postponement period, a petition for rehearing seeking reconsideration of a written opinion issued by OTA will be considered timely if filed on or before July 15, 2020.

This Notice does not impact the 60-day briefing extension OTA announced in OTA Legal Notice 2020-01 for petitions for rehearing that a taxpayer or the FTB has already filed with OTA. However, this Notice does impact the time deadlines outlined in Cal. Code of Regs. Tit. 18, Div. 4.1, section 30602.

FTB Issuing NPAs to taxpayers: For any statute of limitations to assess additional tax that expires during the postponement period, including for example, any agreed upon time to assess under RTC section 19067, the FTB has until July 15, 2020, to issue a timely NPA.

Both FTB and CDTFA have indicated that they are suspending collection activities. FTB also is directing auditors to be more lenient in granting extensions for IDRs and similar requests.

Small Businesses Now Have Until July 31, 2020 to File First Quarter Returns: In accordance with the Executive Order issued by Governor Newsom last night to expand tax relief for small business taxpayers, the California Department of Tax and Fee Administration (CDTFA) announced today that all small businesses will have an additional three months to file returns and pay taxes administered by the department. Additionally, all businesses will have an extra 60 days to file claims for refund from CDTFA or to appeal a CDTFA decision to the Office of Tax Appeals.

CDTFA is providing a three-month extension for a tax return or tax payment to any businesses filing a return for less than $1 million in tax. For the approximate 99.5% of business taxpayers below the $1 million threshold for their current California sales and use tax obligation, returns for the 1st Quarter 2020 will now be due on July 31, 2020. The same provisions apply to the other tax and fee programs administered by CDTFA. Qualifying taxpayers are not required to file a request for extension or request relief from penalty or interest. This automatic extension will remain in effect through the reporting of taxes and fees due on or before July 31, 2020.

In addition to the three-month extension of time to file and pay taxes, the Executive Order issued by Governor Newsom last night also provides business taxpayers with additional time to file claims for refund and appeals to the Office of Tax Appeals. Taxpayers looking to make refund claims with CDTFA during this period will have an additional 60 days to file. Similarly, taxpayers seeking an appeal of a CDTFA tax determination to the Office of Tax Appeals will have 60 additional days to file the appropriate request.

COVID-19 FAQs: FTB has published the following commonly asked questions and responses on its website.

How does FTB define who is "affected by the COVID-19 pandemic"? How would they need to demonstrate this?

All California taxpayers are considered affected taxpayers if they have an income tax return filing or payment due date between March 12, 2020 and July 15, 2020.

Can I visit one of your Field Office Public Counters to make a payment or for tax help?

At this time, all of our Field Office Public Counters in Los Angeles, San Diego, Santa Ana, Oakland and Sacramento are closed. If you need help, use our website to find your answer online. If you need to make a payment, visit Pay by bank account (Web Pay). If you have a MyFTB account, you can also log in and make a bank account payment through Web Pay.

Filing tax returns and income tax payments:

Will my scheduled payment automatically be rescheduled to the tax deadline?

Scenario: You e-filed your 2019 personal income tax return. You scheduled a payment for 4/15/2020 through your bank account. Will your payment be automatically rescheduled to the new tax payment due date, 7/15/2020?

Answer: No, your payment will not be automatically rescheduled to 7/15/2020. Unless you cancel it, the payment will still be processed on the scheduled payment date.

To cancel the payment, contact us:

Phone

e-file Help Desk

(916) 845-0353

Weekdays, 8 AM to 5 PM

You must cancel your payment at least 2 business days before your scheduled payment. If your scheduled payment is on April 15, you must cancel the payment by April 13. We suggest you call us even sooner to cancel your payment.

Visit Pay by bank account (Web Pay) to reschedule your payment. If you have a MyFTB account, you can also log in and make a bank account payment through Web Pay.

Note: If you meet the mandatory e-payment requirement, you must pay electronically.

How do I postpone my scheduled estimated tax payments to the new tax deadline?

Scenario: I already e-filed my 2019 business income tax return. I have scheduled automatic payments from my bank account on the standard due dates. How do I postpone my 1st and 2nd quarter payments to the new deadline on 7/15/2020?

Answer: You must cancel your payments and reschedule new payments.

To cancel the payment, contact us:

Phone

e-file Help Desk

(916) 845-0353

Weekdays, 8 AM to 5 PM

You must cancel your payment at least 2 business days before your scheduled payment. We suggest you call us even sooner to cancel your payment.

Visit Pay by bank account (Web Pay) to reschedule your payment. If you have a MyFTB account, you can also log in and make a bank account payment through Web Pay.

Note: If you meet the mandatory e-payment requirement, you must pay electronically.

What business entities qualify for the July 15, 2020 extended deadline to file and pay taxes?

The new extensions apply to any business entity with a California return or payment due between March 12 and July 15. This includes Corporations, S-Corps, LLCs, Partnerships, and other entity types with returns or payments due during this period.

Visit COVID-19 Extensions to file and pay for more information.

I mailed a check that hasn't been processed yet. Can I cancel my payment?

We recommend that you do not cancel your check – you may incur fees. We can't return any checks you've sent.

Information returns, extensions to file, and postponement period

Scenario: Does the July 15, 2020 extension to file for any return due during the postponement period of March 12, 2020, through July 15, 2020, apply to information returns?

Answer: Yes, the extension applies to the filing of information returns for any person or entity that made reportable transactions during 2019.

If your original due date to file precedes the first day of the March 12, 2020 postponement period but your extended due date falls within the postponement period of March 12, 2020 to July 15, 2020, is the extended due date now July 15, 2020?

Yes, the filing will be considered timely if you file your return on or before July 15, 2020 , the end of the postponement period. If you did not timely pay the tax by the original due date that preceded March 12, 2020 (first date of the postponement period), you will be subject to applicable penalties and interest that continue to accrue during the postponement period.

Statute of limitations, postponements, and COVID-19:

During the COVID-19 pandemic, will FTB still require taxpayers and/or tax representatives to provide statute of limitations waivers containing original signatures?

We will temporarily accept statute of limitations (SOL) waivers with e-Signatures.

Taxpayers and/or their representatives may submit signed SOL waivers to us by one of the following methods:

• Fax the SOL waiver to us with a handwritten signature
• Email a copy of the SOL waiver with a handwritten signature to us from a verified email address
• Upload a scanned copy of the SOL waiver with a handwritten signature to the taxpayers' MyFTB accounts
• Upload a scanned copy of the SOL waiver with a handwritten signature to cloud storage and provide our staff the link to download the waiver
• New: Utilize a third party service, such as DocuSign, for their Electronic Signature solution

The e-Signatures option is temporary through June 20, 2020. As the June 20, 2020 deadline approaches, we will reevaluate these options.

Statute of limitations and claim for refund

Scenario 1: The statute of limitations for filing a timely claim for refund expires during the postponement period of March 12, 2020, through July 15, 2020. Will the FTB consider a claim filed on or before July 15, 2020, timely?

Answer: Yes. In cases where an applicable statute of limitations expires during this period, we will consider a claim for refund timely if filed on or before July 15, 2020. This extension applies to a letter claim or an amended return claiming an overpayment of tax.

Scenario 2: The statute of limitations to claim a refund of payments made within one year of the date of the claim expires between the postponement period of March 12, 2020, through July 15, 2020. Does a taxpayer have an extension to file the claim?

Answer: Yes, if the actual statute of limitations to claim a refund under the one-year look-back period expires during this period, we will consider the claim for refund timely if filed on or before July 15, 2020.

Notice of Proposed Assessment and Notice of Action

Scenario 1: FTB issued a Notice of Proposed Assessment (NPA) for additional tax and the 60 days to file a timely written protest expires during the postponement period of March 12, 2020, through July 15, 2020. Does a taxpayer have an extension to file a timely protest?

Answer: Yes, if the period to file a timely protest of an NPA expires during the postponement period, the FTB will consider the protest timely if filed on or before July 15, 2020.

Scenario 2: FTB issued a Notice of Action (NOA) either denying a claim for refund or affirming a tax deficiency and the time to file a timely appeal with the Office of Tax Appeals (OTA) expires between the postponement period of March 12, 2020, through July 15, 2020. Does a taxpayer have an extension to file a timely appeal with OTA?

Answer: Yes, if the time period to file a timely appeal from an NOA providing appeal rights to the taxpayer expires during the postponement period, the appeal will be considered timely if filed with OTA on or before July 15, 2020.

Scenario 3: The statute of limitations for FTB to issue a Notice of Proposed Assessment (NPA) expires during the postponement period of March 12, 2020, through July 15, 2020. Is an NPA issued to a taxpayer on or before July 15, 2020 considered timely under the applicable statute of limitations?

Answer: Yes, the statute of limitations to issue an NPA is one of the time-sensitive acts that may be extended whenever there is a Governor declared state of emergency or a presidentially declared disaster. That means if the applicable statute of limitations to issue an NPA expires during the postponement period of March 12, 2020, through July 15, 2020, FTB has until July 15, 2020, to issue a timely assessment.

Rehearing with the Office of Tax Appeals

Scenario: The taxpayer or FTB disagrees with a written opinion of the Office of Tax Appeals (OTA) and wants to file a petition for rehearing but the 30-day time period to file the petition expires during the postponement period of March 12, 2020, through July 15, 2020. Does a taxpayer or FTB have an extension to file a timely petition for rehearing with OTA?

Answer: Yes, if the time period to file a timely petition for rehearing with OTA expires during the postponement period, the petition for rehearing will be considered timely if filed with OTA on or before July 15, 2020.

BOE COVID 19 Impact to Property Taxes FAQs: The Board of Equalization has published the following frequently asked questions and responses on its website.

Can the Board of Equalization (BOE) extend the April 10, 2020 property tax payment deadline?

Answer: No. Issuing property tax bills and collecting payment is not a function of the BOE. You will need to contact your local county tax collector's office where the property is located. Your county tax collector may have provisions in place or other resources to assist you with paying your property tax bill during this challenging time; however, county tax collectors do not have the authority to extend the April 10, 2020 due date. For a list of all 58 county tax collectors' offices and their contact information, please visit the BOE's website.

Can the California State Controller extend the April 10, 2020 property tax payment deadline?

Answer: No. The State Controller, Betty Yee, issued a press release on March 20, 2020 (here) regarding California property taxes, and it states that the State Controller does not have the authority over property tax collection. Each county treasurer tax-collector has the power to waive penalties and interest for late payments that are beyond the taxpayer's control (here). Ms. Yee encourages taxpayers to contact their county treasurer-tax collector and indicated that some counties have issued statements about property tax payments due during the COVID-19 health crisis (here).

County buildings are no longer open to the public, what are my property tax payment options? Answer: California Association of County Treasurers and Tax Collectors issued a statement (here) that addresses how payments can be made if the county office is closed to the public.

What if I am unable to make a full property tax payment by April 10, 2020 due to the impact of COVID-19?

Answer: Tax Collectors have the authority to handle specific scenarios where a taxpayer cannot physically pay their taxes on April 10 due to quarantine, illness, or closure of the Tax Collector's office as a result of COVID-19. The California Association of County Treasurers and Tax Collectors issued a statement (here) that addresses property tax payments.

Can I request a penalty cancellation if I am unable to make a timely property tax payment due to COVID-19?

Answer: Yes. However, a taxpayer cannot request a penalty cancellation from their local county tax collector's office in advance of the payment's due date. Beginning on April 11, 2020 (the day the property tax payment becomes delinquent), taxpayers who are unable to pay on time for reasons related to COVID-19 may submit a request for penalty cancellation with the county tax collector's office where the property is located.

Will property tax amounts be reduced due to economic impact of COVID-19?

Answer: No. Property tax assessments are established on the lien date of January 1 of each year. The property tax amounts currently due for the 2019-2020 Annual Secured Property Taxes have a lien date of January 1, 2019, and therefore, no reduction based on the economic impact of COVID-19 will be made to the current bill. Should you have questions related to decline-in value or business personal property valuations, please contact your local county assessor's office where the property is located.

Executive Order N-25-20: "In order to quickly provide relief from interest and penalties, the provisions of the Revenue and Taxation Code that apply to the taxes and fees administered by the Department of Tax and Fee Administration [CDTFA], requiring the filing of a statement under penalty of perjury setting forth the facts for a claim for relief, are suspended for a period of 60 days after the date of this Order for any individuals or businesses who are unable to file a timely tax return or make a timely payment as a result of complying with a state or local public health official's imposition or recommendation of social distancing measures related to COVID-19."

The CDTFA published a corresponding statement on its website indicating that sales tax relief may be available to taxpayers upon request. The CDTFA further indicated that it has the authority to grant return and payment extensions, to provide relief from penalties and interest, and to provide assistance related to refund claims. Taxpayers may request assistance by contacting the CDTFA in writing or via email. Requests for relief of interest and penalties must be made through the CDTFA's online services portal.

Executive Order N-25-20: "The Franchise Tax Board, the Board of Equalization, the Department of Tax and Fee Administration, and the Office of Tax Appeals [OTA] shall use their administrative powers where appropriate to provide those individuals and businesses impacted by complying with a state or local public health official's imposition or recommendation of social distancing measures related to COVID-19 with the extensions for filing, payments, audits, billing, notices, assessments, claims for refund, and relief from subsequent penalties and interest." In response to this March 12, 2020, executive order, OTA issued Legal Notice 2020-01, indicating that it will grant an automatic 60-calendar-day extension of the deadline for appeals that have a briefing or other deadline that falls between March 1, 2020, and May 18, 2020.

FTB News Release: On March 13, 2020, the Franchise Tax Board (FTB) issued updates to the personal and corporate income tax deadlines for taxpayers affected by the COVID-19 pandemic. On March 18, FTB issued the following revised guidance: "FTB is postponing until July 15 the filing and payment deadlines for all individuals and business entities for:

• 2019 tax returns
• 2019 tax return payments
• 2020 1st and 2nd quarter estimate payments
• 2020 LLC taxes and fees
• 2020 Non-wage withholding payments."

"The COVID-19 pandemic is disrupting life for people and businesses statewide," said State Controller and FTB Chair Betty T. Yee. "We are further extending tax filing deadlines for all Californians to July 15. Hopefully, this small measure of relief will help allow people to focus on their health and safety during these challenging times." To give taxpayers a deadline consistent with that of the IRS without the federal dollar limitations, FTB is following the federal relief described in Notice 2020-17. Since California conforms to the underlying code sections that grant tax postponements for emergencies, FTB is extending the relief to all California taxpayers. Taxpayers do not need to claim any special treatment or call FTB to qualify for this relief.

In line with Governor Newsom's March 12 Executive Order, FTB previously extended the due dates for filing and payment for affected taxpayers until June 15, 2020, with the qualification that the deadlines may be extended further if the IRS grants a longer relief period, as it did on March 21, 2020. The IRS' extension announcement supersedes the FTB's March 13, 2020 extension announcement.

For more details regarding FTB COVID-19 tax relief, taxpayers can visit FTB's website "and search COVID-19. If possible, taxpayers should continue to file tax returns on time to get their refunds timely, including claiming the Earned Income Tax Credit and Young Child Tax Credit. During this public health emergency, FTB continues to process tax returns, issue refunds, and provide phone and live chat service to taxpayers needing assistance." (March 18, 2020)

California Employment Development Department: Emergency and Disaster Assistance for Employers: "Employers statewide directly affected by the new coronavirus (COVID-19) may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within 60 days from the original delinquent date of the payment or return." (March 2020)

Public Hearing Regarding Proposed Amendments to Regulation 1503: On March 19, 2020, the CDTFA postponed the April 2, 2020, public hearing regarding proposed amendments to Regulation 1503, Hospitals and Other Medical Facilities, Institutions and Homes for the Care of Persons, and Regulation 1591, Medicines and Medical Devices. The hearing has not yet been rescheduled.

April 10 Property Tax Deadline: several county tax collectors have issued statements reminding taxpayers that the property tax installment due on April 10 must be timely paid. However, in some counties, taxpayers who are impacted by COVID-19 may request penalty relief beginning on April 11. Further, many county tax collectors are not accepting in-person payments due to concerns about the spread of COVID-19. For detailed information about a specific county, we recommend checking the county tax collector's website. (Los Angeles County – Statement); (Orange County – Statement)

Extension of Time for Official Acts by County Assessors or County Boards of Equalization and Assessment Appeals Boards: In recognition of the measures implemented by Executive Order N-25-20, Revenue and Taxation Code section 155 and Property Tax Rule 1051 authorize the Board of Equalization ("Board") to grant extensions of up to 30 days (40 days for a public calamity) to County Assessors and County Boards of Equalization to meet statutory or regulatory deadlines. County Assessors and County Boards of Equalization are required to request such an extension in writing. (March 16, 2020)

Revenue and Taxation Code Section 69.3 Ordinances (Intercounty Disaster Relief): As of March 17, 2020, David Yueng, Deputy Director of the Board of Equalization ("Board") Property Tax Department issued the following letter to county assessors: "On March 12, 2019, the Yuba County Board of Supervisors adopted an ordinance implementing the intercounty disaster relief base year value transfer under Revenue and Taxation Code section 69.3 (Proposition 171). The ordinance went into effect on April 11, 2019. This ordinance allows the intercounty disaster relief base year value transfer to apply to replacement property purchased in Yuba County on or after October 20, 1991. As of March 17, 2020 the following 13 counties have ordinances implementing the disaster relief intercounty base year value transfer provisions of section 69.3:

Generally, section 69.3 allows a homeowner whose principal place of residence is substantially damaged or destroyed in a major disaster to transfer the adjusted base year value of the pre-damaged residence to a replacement residence of equal or lesser value that is purchased or constructed in another county, if that county has an ordinance implementing the provisions of section 69.3. The purchase or completion of construction must occur within three years after the date of damage or destruction of the original property." (March 17, 2020)

• Deferred Business Taxes for Small Businesses: For businesses with up to $10 million in gross receipts, the city is deferring until February 2021, with no interest or penalties, the payment of quarterly business taxes (including the Gross Receipts Tax, Payroll Expense Tax, Commercial Rents Tax and Homelessness Gross Receipts Tax) that would normally be due April 30, 2020. This deferment will provide immediate cash flow assistance to 8,050 small businesses.
• Deferred Business Licensing Fee: The city is deferring collection of annual small business license and permit fees that make up the Unified License Bill to June 30, 2020. This measure will support more than 10,000 businesses.

The City of San Francisco also launched a website with resources, contacts and updates for small businesses.

Update: The Colorado Department of Revenue closed all facilities to the public effective March 18, 2020, through April 18, 2020. All internal and online operations continue as normal.

What small business taxpayers qualify for this relief?

• Taxpayers that have $150,000 or less in annual Sales Tax liability qualify for an automatic extension of time to file and pay. Similarly, taxpayers that have $150,000 or less in annual Room Occupancy Tax also qualify for this relief. A taxpayer that collects both Sales Tax and Room Occupancy Tax must evaluate each tax separately to determine eligibility for relief.

How does a taxpayer determine if it is a qualified small business?

• Taxpayers are required to utilize a calendar year look back period of January 1, 2019, through December 31, 2019. Any taxpayer that reported $150,000 or less in tax during that period qualifies for the relief.

What returns are covered by this extension?

• For monthly Sales Tax and Room Occupancy Tax filers: returns and payments due March 31, 2020, and April 30, 2020, are extended to May 31, 2020.
• For quarterly Sales Tax and Room Occupancy Tax filers: returns and payments due April 30, 2020, are extended to May, 31, 2020.

(March 30, 2020)

Connecticut's Single-Use Plastic Bag Fee Temporarily Suspended: The Connecticut Department of Revenue Services (DRS) is notifying Connecticut retailers that effective immediately retailers are not required to collect the fee through May 15, 2020. (March 27, 2020)

Department Extends Filing and Payment Deadlines for Personal Income Tax Returns to July 15, 2020: the Connecticut Department of Revenue Services (DRS) is extending the filing and payment deadline for personal income tax returns 90 days, to July 15, 2020. The extension also applies to Connecticut estimated income tax payments for the first and second quarters of 2020.

This extension for Connecticut personal income tax return filing and payment aligns with the US Treasury's announcement earlier Friday, where it indicated federal income tax filings and payments would be extended until July 15, 2020.

Update: "Effective immediately, the filing deadlines for certain annual tax returns due on or after March 15, 2020, and before June 1, 2020, are extended by at least 30 days. In addition, the payments associated with these returns are also extended to the corresponding due date in June.

The impacted returns and the associated filing dates and payment deadlines are set forth below:

• 2019 Form CT-1065/CT-1120 SI Connecticut Pass-Though Entity Tax Return: Filing date extended to April 15, 2020; payment deadline extended to June 15, 2020
• 2019 Form CT-990T Connecticut Unrelated Business Income Tax Return: Filing date extended to June 15, 2020; payment deadline extended to June 15, 2020
• 2019 Form CT-1120 and CT-1120CU Connecticut Corporation Business Return: Filing date extended to June 15, 2020; payment deadline extended to June 15, 2020

Individuals in the process of preparing their Connecticut income tax (Form CT-1040) returns due April 15, should be advised that DRS will adjust due dates for filing and payment of state income taxes to align with any specific, actionable announcement from the Internal Revenue Service regarding due dates for the filing and payment of federal income taxes. Taxpayers are encouraged to visit the DRS website for updates." (March 16, 2020)

Update on DRS Walk-In Services: The Connecticut Department of Revenue Services (DRS) has suspended walk-in services to the public at its four branch offices. All business with the DRS can be conducted electronically, by telephone or by written correspondence. (March 17, 2020)

• Corporate tentative returns that would be due on April 15, 2020 will now be due on July 15, 2020.
• Personal income tax returns that would be due on April 30, 2020 will now be due on July 15, 2020. If a taxpayer needs additional time beyond the extended due date, taxpayers may request an extension requesting additional time to file through Revenue's online system. This will provide an automatic extension of time to file to October 15, 2020.
• Estimated personal income tax payments that are due on April 30, 2020 are extended to July 15, 2020. Please note that the second quarter payments remain due on June 15, 2020.
• Fiduciary income tax returns that are due on April 30, 2020 will now be due on July 15, 2020. If a taxpayer needs additional time beyond the extended due date, the Division of Revenue reminds all taxpayers that they may file an extension requesting additional time to file. This will provide an automatic extension of time to file to October 15, 2020.

"Additionally, throughout the COVID-19 Emergency, DOR continues to work with taxpayers who owe outstanding balances." (March 23, 2020)

Delaware Public Service offices closed to the public: All taxpayers are asked to utilize the Division of Revenue's online services at Revenue.Delaware.gov to ensure that they remain compliant with all tax filing and payment obligations. If you are unable to find a solution through Revenue's online services, please call our public service group at 302-577-8200, and we will provide you guidance.

Legislature : The Delaware General Assembly has postponed session (originally set for March 17–19, 2020). All Delaware state agencies remain open at this time.

• Delays by roughly three months real property tax payments by hotels, and sales tax payments from all other businesses that collect sales tax. This is not an abatement of taxes but is essentially a short-term interest-free loan to businesses, totaling about $266 million.

The bill was enacted on March 17, 2020, and is currently set to expire on June 15, 2020.

2019 Tax Filings and Payment Deadline Extended to July 15, 2020: "[T]he deadline for taxpayers to file and pay their 2019 District of Columbia individual and fiduciary income tax returns ... partnership tax returns ... and franchise tax returns ... is extended to July 15, 2020. This means taxpayers will have an additional 90 days to file and pay from the original deadline of April 15, 2020." (March 23, 2020)

Sales and use tax, as well as other related tax returns and payments, are normally due on the first day of the month and are late after the twentieth day of the month. Order of Emergency Waiver/Deviation #20-52-DOR-002 outlines:

• Taxpayers who have been adversely affected by COVID-19, have an extended due date to April 30, 2020 for sales and use tax, as well as other related taxes, collected in March.
• Taxpayers who have not been adversely affected by COVID-19 continue to file and remit taxes no later than the normal due date of April 20.
• Taxpayers who were unable to meet the March 20 due date will have penalty and interest waived for taxes collected in February if the taxes are reported and remitted by March 31, 2020.

Adversely affected taxpayer means:

• The business closed in compliance with a state or local government order and had no taxable sales transactions as a result; or
• The business experienced sales tax collections in March 2020 that are less than 75% of March 2019 sales tax collections; or
• The business was established after March 2019; or
• The business is registered with the Department to file quarterly.

Taxpayers who fall within the definition of adversely affected but who are able to file and pay on time are encouraged to do so.

Department of Revenue Extends Property Tax Payment Due Date from March 31 to April 15 (Order #20-52-DOR-01): Also on March 26, Department of Revenue Executive Director Jim Zingale issued an emergency order to extend the final due date for property tax payments for the 2019 tax year. The Department also extended the due date to file railroad, railroad terminal, private car and freight line and equipment company property tax returns.

Order of Emergency Waiver/Deviation #20-52-DOR-01 applies to all 67 Florida counties. Property tax is normally due by March 31 in the year following the year the taxes are assessed. The Department waives the due date so that payments remitted by April 15, 2020, for the 2019 tax year will be considered timely paid. Property tax returns for railroad, railroad terminal, private car and freight line and equipment company property are normally due by April 1. Returns will be timely filed if filed by April 15, 2020.

COVID-19 Update: "The Florida Department of Revenue is monitoring developments pertaining to the novel coronavirus (COVID-19) and is following guidance from federal and state officials. We understand you may have some concerns and uncertainty pertaining to COVID-19 and are committed to being responsive to your needs. To that end, the Department has established a dedicated team to address tax-related issues pertaining to COVID-19 and has created an email address, COVID19TAXHELP@FloridaRevenue.com, where you can share your questions and concerns." (March 18, 2020)

"Like the IRS, the relief provided by this extension is for state income tax payments and state income tax returns due on April 15, 2020. This also includes state estimated income tax payments due on April 15, 2020, for the taxpayer's 2020 taxable year." (March 25, 2020)

Georgia Department of Revenue Suspending In-Person Services: Due to concerns regarding COVID-19, DOR is temporarily suspending in-person services effective Monday, March 23, 2020. Taxpayers can conduct all business with the Department via online services, telephone or designated secure lockbox locations.

All Administrative Hearings Cancelled: "All administrative hearings before OSAH Judges have been cancelled for March 16 through March 31, 2020. These cancellations are for all hearing locations in every county of the State of Georgia. All hearings will be rescheduled. These cancellations are out of an abundance of caution and in the best interest of the health and safety of litigants and our Court's staff, given the prevalence of COVID-19. For the latest updates, visit the home page of osah.ga.gov. For questions about specific cases, contact the Judge's Assistant assigned to your case." (March 16, 2020)

COVID-19 Update: "DOTAX is using caution to maintain Normal Operations to process returns, payments, and refunds and provide taxpayer services. Please help us protect community health by practicing social distancing. Our offices are CLOSED to the public. Please use secure web messaging on Hawaii Tax Online or call us at (808) 587-4242 if you have questions or need assistance."

"Tax filing and payment deadlines have been maintained. Any returns or payments can be dropped off in the drop box outside the building. Individuals expecting refunds should file as soon as possible. Form N-11 (Hawaii Resident Income Tax Return) can be filed for free on Hawaii Tax Online." (March 18, 2020)

Who will receive the 90-day extension? The Board of Appeals has extended expiration dates for certificate holders whose certificates expired within 60 days prior to the date of the Governor's "Stay At Home" Order issued March 21, 2020, and for those whose certificates expired or will expire within 60 days following the date of the Governor's "Stay At Home" Order.

Do I need to request the 90-day extension? No. IDOR is automatically extending the e-number expiration dates. Certificate holders do not need to take any action to be granted an extension.

Will I receive an updated exemption certificate? Yes. As with all e-number renewals, IDOR will issue updated exemption certificates, but we will not issue you an updated exemption certificate until we have completed processing of your renewal application. (March 29, 2020)

Illinois Income Tax Filing and Payment Extension: In light of the recent Disaster Proclamation issued by Governor JB Pritzker and by his direction, the Illinois Department of Revenue (IDOR) is following the federal government in providing special tax filing and payment relief to individuals and businesses in response to the COVID-19 Outbreak. The filing deadline for Illinois income tax returns has been extended from April 15, 2020, to July 15, 2020.

The filing and payment relief includes: The 2019 income tax filing and payment deadlines for all taxpayers who file and pay their Illinois income taxes on April 15, 2020, are automatically extended until July 15, 2020. This relief applies to all individual returns, trusts and corporations. This relief is automatic, taxpayers do not need to file any additional forms or call IDOR to qualify. Penalties and interest will begin to accrue on any remaining unpaid balances as of July 16, 2020. You will automatically avoid interest and penalties on the taxes paid by July 15, 2020.

Short-Term Relief from Penalties for Late Sales Tax Payments Due to COVID-19 Virus Outbreak: The Illinois Department of Revenue issued the following informational bulletin: In an effort to assist eating and drinking establishments affected by the COVID-19 outbreak, effective immediately, the Illinois Department of Revenue (IDOR) is waiving any penalty and interest that would have been imposed on late sales tax payments from qualified taxpayers.

Who is a qualified taxpayer eligible for relief? Taxpayers operating eating and drinking establishments that incurred a total sales tax liability of less than $75,000 in calendar year 2019 are eligible for relief from penalties and interest on late sales tax payments.

What are the reporting periods for which qualified taxpayers are allowed relief? Qualified taxpayers will not be charged penalties or interest on late payments for sales tax liabilities reported on Form ST-1, Sales and Use Tax and E911 Surcharge Return, that are due for the February, March and April 2020 reporting periods.

What must qualified taxpayers do to request relief? For most qualified taxpayers, IDOR will automatically waive penalties and interest. If you receive a notice from IDOR that imposes penalties and interest that you believe should have qualified for a waiver, you can respond to the notice to indicate that you believe you should have qualified for relief. IDOR will review the response and grant relief, if appropriate.

Qualified taxpayers are required to file Form ST-1 for each reporting period by their original due dates, even if they are unable to make a payment. To qualify for relief, taxpayers must pay their liabilities due in March, April and May 2020 on four dates starting on May 20, 2020.

What are the four dates when my payments are due?

The required payment schedule for liabilities reported on Form ST-1 is as follows:

• One quarter of the liability for the February, March and April 2020 reporting periods is due May 20, 2020.
• One quarter of the liability for the February, March and April 2020 reporting periods is due June 22, 2020.
• One quarter of the liability for the February, March and April 2020 reporting periods is due July 20, 2020.
• One quarter of the liability for the February, March and April 2020 reporting periods is due August 20, 2020.

(March 18, 2020)

Illinois Department of Revenue Offices Closed to the Public: Effective March 22, 2020.

• Bottled Water tax
• Checkout Bag tax
• Amusement tax
• Hotel Accommodation tax
• Restaurant tax
• Parking tax

Filing, Payment & Registration Extensions

• Extending certain individual and corporate filing and payment deadlines.
• Extending certain motor carrier permitting, registration and International Fuel Tax Agreement (IFTA) filing and payment requirements.
• Extending expiring Registered Retail Merchant Certificates (RRMC) to June 30, 2020.
• Implementing case-specific penalty adjustments for late filing and payments.

Expedited Refund Processing

• Continuing all tax processing, ID protection, fraud detection and refund processing operations. Reallocating resources to accelerate certain refund case reviews and approvals.

Debt Collection Relief

• Suspending the creation of most tax filing bills, new warrants and liens. Prior audit and legal bills will continue to be issued to protect statutes of limitation.
• Suspending creation of new sheriff and collection agency collection cases.
• Suspending outbound collection call activity to focus additional resources on assisting Hoosiers with payment support and other customer-care questions.
• Suspending creation of new levy and garnishment involuntary collection actions.
• Canceling current levy and garnishment involuntary collection actions.
• Offering installment payment plan agreements up to 60 months.
• Working with Hoosiers to modify existing installment payment agreements.
• Moving existing payment plan due dates to July 15, 2020, upon request.
• Suspending payment plan terminations for missed payments.

Audit & Legal Protest Relief

• Suspending all in-person field audit work and working collaboratively with all entities currently under audit via correspondence and teleconference to meet statutory requirements.
• Suspending the non-filer desk audit letter distributions.
• Modifying desk audit record verification requirements (including Schedule C expense verification).
• Suspending all in-person protest hearings.
• Extending the current 60-day legal protest window an additional 60 days for a total of 120 days.
• Extending the current 30-day protest rehearing window an additional 60 days for a total of 90 days.
• Adjusting all legal protest final decisions to delay triggering of downstream statutes of limitation.
• Allowing the use of a valid/current Federal Power of Attorney form in lieu of Indiana's State Power of Attorney forms in certain circumstances.
• Eliminating all possible remaining requirements for wet signatures.

Hardship & Offer-In-Comprise (OIC) Support

• Relaxing certain record submission requirements for new case creation.
• Extending the time frame for record submission on all pending hardship cases until July 31, 2020.
• Extending new hardship and OIC case processing deadlines.
• Supporting all requests to adjust payment plan terms.

Customer Service Options

• Except for in-person services, all tax processing systems and operations are operating smoothly. Customer Serviceteam members are here to help via phone, correspondence, email and online services Monday through Friday 8 a.m. – 4:30 p.m. local time.
• Call DOR's individual customer service line at 317-232-2240.
• Call a specific District Office using the contact information at in.gov/3390.htm.
• Call DOR's Motor Carrier Services at 317-615-7200.
• Contact a specific DOR business unit using a list of phone numbers and email addresses available at in.gov/3325.htm.
• Email DOR using the online form at in.gov/3392.htm.
• Take advantage of our online services by visiting in.gov/4331.htm.
• Registration, filing and payment services including INTIME, INtax, INtax Payand DORpay are fully functional and operating.

Tax Policy Assistance

• Contact the DOR Tax Policy team to assist with any questions or needed clarifications by emailing taxpolicy@dor.in.gov.

DOR Announces Filing and Payment Extensions: On March 19, 2020, Governor Eric Holcomb announced that the Indiana Department of Revenue (DOR) is extending certain filing and payment deadlines to align with the IRS and to support Indiana taxpayers during the COVID-19 health crisis. "Since COVID-19 is impacting so many, in addition to the payment extensions announcement by the IRS, we are also extending the associated Indiana tax return filing deadlines.

Individual tax returns and payments, along with estimated payments originally due by April 15, 2020 are now due on or before July 15, 2020. Returns included are the IT-40, IT-40PNR, IT-40RNR, IT-40ES, ES-40 and SC-40.

Corporate tax returns and payments, along with estimated payments originally due by April 15 or April 20 are now due on or before July 15, 2020. Those originally due on May 15, 2020, are now due on August 17, 2020. Returns included are the IT-20, IT-41, IT-65, IT-20S, FIT-20, URT-1, IT-6, FT-QP and URT-Q.

All other tax return filings and payment due dates remain unchanged.

If Hoosiers need additional time to file, they can request an extension. Instructions for those extensions can be found on DOR's website. If an individual requests a federal extension, Indiana automatically extends the state deadline and there is no need to file anything additional."

DOR Temporarily Suspends In-Person Services: "In concert with Governor Eric Holcomb's guidance and with the utmost concern for the health and safety of Hoosiers and DOR employees, all DOR in-person customer services will be temporarily suspended beginning at 4:30 p.m. on Tuesday, March 17, 2020. DOR team members are continuing to provide customer service by phone and email, Monday through Friday, 8 a.m. – 4:30 p.m., local time. Additionally, customers can visit DOR's website at dor.in.gov/4331.htm to take advantage of online services available. DOR continues to monitor the Internal Revenue Service (IRS) regarding possible changes to filing and payment due dates, and is prepared to follow suit. Those decisions will be shared as soon as they are made. Any changes to this guidance, additional modifications to normal operations or changes to tax filing and payment deadlines will be posted on DOR's website, as well as DOR's social media accounts." (March 17, 2020)

The order extends filing and payment deadlines for income, franchise, and moneys and credits taxes with a due date on or after March 19, 2020, and before July 31, 2020, to a new deadline of July 31, 2020. Specifically, the order includes:

• 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.

The extension applies to the tax returns listed above and any tax due associated with those returns if the due date is on or after March 19, 2020, but before July 31, 2020. The extension does not apply to estimated tax payments. The deadline extension applies to Iowa residents and other taxpayers doing business in Iowa who are required to file the Iowa returns listed above.

No late-filing or underpayment penalties will be due for qualifying taxpayers who comply with the extended filing and payment deadlines in this order. Interest on unpaid taxes covered by this order will be due beginning on August 1, 2020.

Iowa to extend income tax withholding deposit due date: The Iowa Department of Revenue extended one income tax withholding deposit due date for certain taxpayers. The extension is the result of an order signed by Director Paulsen. The order extends the income tax withholding deposit due date for the period ending March 15, 2020, from March 25, 2020, to the new deposit due date April 10, 2020. It applies to Iowa residents or other taxpayers doing business in Iowa who remit income tax withholding on a semi-monthly basis.

No late-filing or underpayment penalties will be due for qualifying taxpayers who comply with the extended filing and payment deadlines in this order. Interest on unpaid taxes covered by this order will be due beginning on April 11, 2020. (March 19, 2020)

COVID-19 Update: "In response to COVID-19, the Iowa Department of Revenue is changing the way it helps taxpayers in need of assistance. Taxpayers with questions should call the taxpayer services phone line at 515-281-3114 or 1-800-367-3388 or email the Department at idr@iowa.gov, rather than visiting the Department in the Hoover Building at the Iowa Capitol Complex in Des Moines." (March 18, 2020)

• The Department of Revenue shall extend the deadline for filing the 2019 calendar year tax returns for individual income tax, fiduciary income tax, corporate income tax, and privilege tax to July 15, 2020. The payment due date for such taxes shall also be extended to July 15, 2020, and no penalty or interest shall be imposed if paid on or before July 15, 2020.
• The Department of Revenue shall extend to July 15, 2020, the deadline for filing the 2019 fiscal year tax returns for fiduciary income tax, corporate income tax, and privilege tax with due dates between April 15, 2020 and July 15, 2020. The payment due date for such taxes shall be extended to July 15, 2020, and no penalty or interest shall be imposed if paid on or before July 15, 2020." (March 23, 2020)

The Kentucky state of emergency was declared on March 6 and it does not have an end date.

COVID-19 Update: "The Kentucky Department of Revenue (DOR) will not receive walk-in customers for tax filing assistance, collections cases, or other tax-related issues due to concerns surrounding the 2019 novel coronavirus (COVID-19). Previously scheduled appointments will be cancelled and rescheduled if possible. DOR representatives are available by phone or email." (March 16, 2020)

Kentucky Income Tax Return Filing Date Extended to July 15: "[T]he Kentucky Department of Revenue (DOR) will adopt most of the Coronavirus Disease 2019 (COVID-19) income tax relief described in the recent Internal Revenue Service (IRS) Notice 2020-18. This includes:

• Extending the 2019 Kentucky income tax return filing due date from April 15, 2020 to July 15, 2020.
• Late filing penalties will be waived for 2019 Kentucky income returns that are filed by July 15, 2020.
• Kentucky income tax payments due on April 15, 2020 are deferred for 90 days to July 15, 2020.
• Late payment penalties will be waived for income tax payments deferred from April 15, 2020 to July 15, 2020. However, interest still applies to the deferred income tax payments because Kentucky law prohibits the waiver of interest.
• The Kentucky relief applies only to income taxes." (March 22, 2020)

1. Safe harbor provision for declaration payments for the 2020 tax year;
2. Allowance for late filed elections for pass-through entity tax; and
3. Extension of time to acquire tax credit or execute a binding agreement to transfer a tax credit.

Summary:

In consideration of the public health emergency and general stay-at-home order, the

Department rules as follows:

1. The Department shall automatically waive any UET penalty otherwise due for the April 15 and June 15, 2020 declaration payments provided the following criteria are met:
   1. The taxpayer pays the April 15 and June 15, 2020, declaration payments timely.
   2. The amount paid on the April 15, 2020, declaration payment is at least 90% of the amount paid on the April 15, 2019, declaration payment.
   3. The amount paid on the June 15, 2020, declaration payment is at least 90% of the amount paid on the June 17, 2019, declaration payment. Corresponding relief is granted for fiscal year filers.
2. The Department shall consider any late filed Act 442 election for the 2019 tax year filed on or after April 16, 2020, but before July 16, 2020, as filed timely. Corresponding relief is granted for fiscal year filers.
3. The Department extends the deadline for a credit transfer or for the execution of a binding agreement to transfer such credit for 2019 income and franchise returns by 30 days. Corresponding relief is granted for fiscal year filers.

Department of Revenue extends state sales tax deadline: "Businesses have additional time to file returns due this month for sales and excise taxes collected by the Louisiana Department of Revenue ("LDR"). The extended deadline is May 20, 2020, for applicable returns and payments that were due Friday, March 20.

The extension applies to sales, beer excise and wine excise tax returns and payments for the February 2020 tax period. By state law, sales and excise tax returns for any monthly tax period are generally due on the 20th day of the following month. However, LDR is extending this month's deadline due to the public health emergency caused by the coronavirus pandemic. This is an automatic extension and no extension request is necessary.

LDR will waive penalties and interest for applicable returns and payments received by the extended May 20 deadline.

For more information, including a full list of all taxes eligible for this relief, read Revenue Information Bulletin 20-008." (March 19, 2020) The LDR has also published a filing deadline chart that is available here.

Legislature: The Louisiana legislature has adjourned until March 31, 2020, to limit the spread of COVID-19.

Income and Franchise Tax Return Extensions and Other Matters Related to COVID-19: "The purpose of this guidance is to provide filing and payment extension relief for income and franchise tax returns and payments due on April 15 and May 15, 2020." The due date for the following 2019 returns and any payments due with the returns is extended to July 15, 2020: (1) Partnership Return of Income; (2) Composite Partnership Tax Return; (3) LA Resident Income Tax Return; (4) LA Nonresident and Part-Year Resident Income Tax Return; (5) LA Consumer Use Tax Return; (6) Fiduciary Income Tax Return; and (7) Corporation Income and 2020 Franchise Tax.

"No penalties or interest will be assessed provided that the return and payment are submitted to the Department by the July 15, 2020, extension date. For fiscal year filers with an income tax or franchise tax return and payment due date between March 1 and May 30, 2020, the automatic extension for the return and payment is sixty days from the original due date." (March 23, 2020)

Maine Income Tax Payment and Filing Deadline Extended: the State has announced that it will extend the deadline for Maine income tax payments from April 15, 2020 to July 15, 2020. The change aligns with the federal government's recent extension of the federal income tax filing and payment deadline to July 15, 2020. This Maine extension includes any final and estimated Maine income and franchise tax payments due on April 15, 2020. Any related failure-to-pay penalties and interest will be abated for the period of April 16, 2020, through July 15, 2020. In addition, the extended filing deadline for Maine income and franchise tax returns is automatically tied to any federal extension. Therefore, the filing deadline of April 15, 2020 for 2019 Maine income and franchise tax returns is automatically extended to July 15, 2020. This includes Form 1040ME (Maine Individual Income Tax Return), Form 1041ME (Maine Income Tax Return for Estates and Trusts), Form 1120ME (Maine Corporate Income Tax Return), and Form 1120B-ME (Maine Franchise Tax Return).

Payment and filing deadlines for all other tax types, including Maine sales tax and income tax withholding, remain unchanged. For questions about Maine income tax, contact MRS at (207) 626-8475 or visit the MRS website at www.maine.gov/revenue.

COVID-19 Update: "Maine Revenue Services ("MRS"), a part of the Department of Administrative and Financial Services, is announcing it is limiting public access to MRS facilities. This change goes into effect Thursday, March 19, 2020. MRS has not determined a date to resume normal building access." (March 18, 2020)

Business taxpayers who file and pay by the extended due date will receive a waiver of interest and penalties.

Important Update: On April 1, the Comptroller of Maryland issued Tax Alert Bulletin 04-01-20 which supersedes the previous Tax Alert Bulletin (No. 03-20). The new tax alert bulletin details updated actions taken by the Office of the Comptroller of Maryland due to the situation caused by COVID-19. The full Notice text is available, here. Highlights include:

• The Deadline to file a 2019 income tax return is July 15, 2020. Interest and penalty shall be assessed on any unpaid tax from July 15, 2020 until the date the tax is paid. The Maryland extension applies to all taxpayers.
• Fiscal year filers with tax years ending January 1, 2020 through March 31, 2020 are also eligible for the July 15, 2020 extension for filing returns and payment. The due date for March quarterly estimated payments of 2020 taxes is also extended to July 15, 2020.
• The extension for filing of returns and payment of income tax owed also extends the statute of limitations for filing a claim for refund of income tax for tax year 2019. Claims for refund from tax year 2019 must be filed no later than July 15, 2023. The extension for filing of returns and payment of income tax owed does not extend the statute of limitations for filing a claim of refund of income tax for any prior tax year. For example, a claim for refund from tax year 2016 must be filed no later than April 15, 2020.
• Cessation of collection efforts – the Comptroller's office will not send out lien warning notices, issue liens, attach bank accounts, hold up the renewal of any license including Maryland driver's licenses, or offset vendor payments for Maryland taxes. Taxpayers receiving notices from the Comptroller's Office during the current COVID-19 crisis should contact the telephone number or email address on the notice for additional information
• The Comptroller has extended the time to file sales and use tax returns for sales taking place in February, March and April of 2020 to June 1, 2020. Sales and use tax returns, and their accompanying payments, may be submitted by June 1, 2020 without incurring interest or penalties. Do not combine separate reporting periods into a single return. Instead, please file the separate returns reflecting the sales and the tax collected for each filing period as if they had been filed according to their original due dates.
• Due to the state of emergency, any withholding payments due for periods including February, March and April 2020, may be submitted by June 1, 2020, without incurring penalties or interest. Do not combine withholding for separate reporting periods into a single return. Instead, please file the separate returns reflecting the tax withheld for each filing period as if they had been filed according to their original due dates.
• The Comptroller has determined that penalty will be abated on admissions and amusement returns and payments for gross receipts from February, March and April 2020, so long as the returns and payments are submitted by June 1, 2020.
• The Comptroller has determined that penalty will be abated on admissions and amusement returns and payments for gross receipts from February, March and April 2020, so long as the returns and payments are submitted by June 1, 2020.
• The Comptroller is extending the due date for alcohol tax returns and payments to June 1, 2020. Alcohol tax returns (both those that include payments and those that do not include payments) covering sales in February, March and April 2020, may be submitted by June 1, 2020, without incurring interest or penalties.
• The Comptroller is extending the due date for beer tax payment to June 1, 2020. Beer tax payments may be submitted by June 1, 2020 without incurring interest or penalties.
• Manufacturers' tobacco tax returns for activity from February, March and April 2020 are now due no later than June 1, 2020. No interest or penalty will be imposed if returns and payments are submitted by June 1, 2020.
• Cigarette and other tobacco products wholesalers' returns and payments for products to which wholesalers took possession in February, March and April 2020, are due no later than June 1, 2020.
• Payment for liabilities incurred by licensed retailers and tobacconists between October 21, 2019 and January 21, 2020, are due no later than June 1, 2020. No interest or penalties will be imposed if returns and payment are submitted by June 1, 2020.
• Motor carrier and motor fuel tax returns and payments otherwise due in March, April or May 2020, may be submitted no later than June 1, 2020, without incurring penalty or interest.
• Bay restoration fees due in March, April and May 2020, may be paid no later than June 1, 2020, without incurring interest or penalties.
• The deadline to report and pay unclaimed property for insurance companies for calendar year 2019 is extended to July 31, 2020. Companies should continue to report the unclaimed property amounts and make payment at the same time.

News Release: Following the March 18, 2020, White House press conference announcement of a 90-day extension of the April 15, 2020, deadline for federal income tax payments, Maryland Comptroller Peter Franchot announced that Maryland business and individual income taxpayers will be granted the same relief (i.e., a 90-day extension of the April 15 deadline for tax payments). No interest or penalty for late payments will be imposed if 2019 tax payments are made by July 15, 2020.

TIR 20-2 Late-File and Late-Pay Penalty Relief for Certain Business Taxpayers Affected by the COVID-19 State of Emergency: The Massachusetts Department of Revenue (DOR) released a Technical Information Release (TIR) announcing relief for restaurant and hospitality businesses operating in the state. Pursuant to the TIR, the DOR has agreed to "waive any late-file or late-pay penalties imposed under G.L. c. 62C, § 33 for returns and payments due during the period March 20, 2020 through May 31, 2020, for the following taxpayers:

• Vendors with meals tax return and payment obligations pursuant to G.L. c. 62C, § 16 that do not otherwise qualify for relief announced in Emergency Regulation 830 CMR 62C.16.2(7)¹ promulgated by the Department on March 19, 2020; and
• Operators and intermediaries with room occupancy excise return and payment obligations pursuant to G.L. c. 62C, § 16 that do not otherwise qualify for relief announced in Emergency Regulation 830 CMR 64G.1.1 (11) promulgated by the Department on March 19, 2020.

This is a waiver of penalties only; statutory interest will continue to accrue. To be eligible for a penalty waiver, vendors, operators and intermediaries must file their returns and remit payments on or before June 20, 2020. The penalty waiver offered in this TIR is limited to the taxpayers and tax periods outlined above. Applications for waiver of penalties for sales tax other than sales tax on meals, or other circumstances not covered above, will be handled on a case-by-case basis based on reasonable cause." (March 19, 2020)

830 CMR 62C.16.2: Sales and Use Tax Returns and Payments – Emergency Amendment Promulgated 3/19/2020 – New Section (7) Added:

(7) Sales tax filing and payment schedule for certain vendors during COVID-19 State of Emergency. Notwithstanding 830 CMR 62C.16.2(3)-(6), with respect to sales by vendors whose cumulative liability in the 12-month period ending February 29, 2020 for returns required to be filed under M.G.L. c. 62C, § 16(h) is less than $150,000, the sales and use tax filing and payment schedule during the COVID-19 State of Emergency declared by the Governor shall be as follows. Returns and payments due during the period beginning March 20, 2020 and ending May 31, 2020, inclusive, shall be suspended. All such returns and payments shall be due on June 20, 2020. This suspension does not apply to marijuana retailers as defined in M.G.L. c. 94G, § 1, marketplace facilitators or vendors selling motor vehicles. Such vendors shall continue to file returns and make payments in accordance with the rules set forth in 830 CMR 62C.16.2(3)-(6).

830 CMR 64G.1.1: Massachusetts Room Occupancy Excise – Emergency Amendment Promulgated 3/19/2020 – New Subsection (11)(g) Added:

(g) Returns and payments during COVID-19 State of Emergency. Notwithstanding 830 CMR 64G.1.1(11)(a)-(f), with respect to transfers of occupancy by operators whose cumulative liability in the 12-month period ending February 29, 2020 for returns required to be filed under M.G.L. c. 62C, § 16(g) is less than $150,000, the filing and payment schedule during the COVID-19 State of Emergency declared by the Governor shall be as follows. Returns and payments due during the period beginning March 20, 2020 and ending May 31, 2020, inclusive, shall be suspended. All such returns and payments, including any local option amounts, shall be due on June 20, 2020. This suspension does not apply to intermediaries. Intermediaries shall continue to file returns and make payments in accordance with the rules set forth in 830 CMR 64G.1.1(11). (March 19, 2020)

COVID-19 Update: DOR is actively monitoring the latest developments regarding COVID-19. All DOR tax and child support walk-in centers are closed until further notice. (March 18, 2020)

"DOR recognizes that our customers may need assistance with various tax, child support, and municipal obligations due to the impact of the coronavirus. We are here to help and taxpayers are advised of the following support tools and measures during this public health emergency:

• In many instances, taxpayers automatically receive at least six extra months to file their tax returns, as long as they satisfy certain tax payment requirements. See AP 604: Extensions of Time to File Tax Returns.
• DOR may also waive penalties under certain circumstances if a taxpayer is late in paying their tax obligation and will work with impacted taxpayers to waive such penalties. See AP 633: Guidelines for the Waiver and Abatement of Penalties."

The Massachusetts Department of Revenue has closed its offices to the public from 12 noon on March 24 until 12 noon on April 7, 2020.

• An annual state income tax return otherwise due on April 15, 2020 will instead be due on July 15, 2020.
• An annual state income tax return otherwise due on April 30, 2020 will instead be due on July 31, 2020.
• A state income tax payment otherwise due on April 15, 2020 will instead be due on July 15, 2020.
• A state income tax payment otherwise due on April 30, 2020 will instead be due on July 31, 2020.
• An estimated state income tax payment otherwise due on April 30, 2020 will instead be due on July 31, 2020.
• Penalties and interest for failure to file a state income tax return or failure to pay state income taxes are aligned with the extensions set forth in sections 1 to 3 of this order. Any applicable penalties and interest will not begin to accrue until July 16, 2020 for any remaining unpaid balances due on July 15, 2020, and will not begin to accrue until August 1, 2020 for any remaining unpaid balances due on July 31, 2020.
• An annual city income tax return otherwise due on April 15, 2020, and any accompanying city income tax payment due with the return, will instead be due on July 15, 2020.
• An annual city income tax return otherwise due on April 30, 2020, and any accompanying city income tax payment due with the return, will instead be due on July 31, 2020.
• An estimated city income tax extension payment otherwise due on April 15, 2020 will instead be due on July 15, 2020.
• An estimated city income tax extension payment otherwise due on April 30, 2020 will instead be due on July 31, 2020.
• An estimated city income tax payment otherwise due on April 15, 2020 will instead be due on July 15, 2020.
• An estimated city income tax payment otherwise due on April 30, 2020 will instead be due on July 31, 2020.
• Any applicable penalties and interest will not begin to accrue until July 16, 2020 for any remaining unpaid balances due on July 15, 2020, and will not begin to accrue until August 1, 2020 for any remaining unpaid balances due on July 31, 2020.

Treasury Press Release – Small Business Taxpayers Provided Tax Assistance: This press release piggy-backs off of the Department of Treasury notice issued on March 17, 2020. "Small businesses that have experienced disrupted operations due to the COVID-19 pandemic now have additional time to make their sales, use and withholding tax monthly payment, according to the Michigan Department of Treasury.

Effective immediately, small businesses scheduled to make their monthly sales, use and withholding tax payments on March 20 can postpone filing and payment requirements until April 20. The state Treasury Department will waive all penalties and interest for 30 days. The waiver is not available for accelerated sales, use or withholding tax filers." (March 18, 2020)

Notice: Penalty and Interest Waived for 30 Days for Monthly Sales, Use, and Withholding Tax Returns Due March 20, 2020: "In recognition of the present challenges faced by these taxpayers, the Department of Treasury is waiving penalty and interest for the late payment of tax or the late filing of the return due on March 20, 2020. The waiver will be effective for a period of 30 days; therefore, any return or payment currently due on March 20, 2020 may be submitted to the Department without penalty or interest through April 20, 2020."

"The waiver is limited to sales, use, and withholding payments and returns due March 20, 2020. Any payment or return otherwise due after that date will not be eligible for the current waiver. The waiver is not available for accelerated sales, use, or withholding tax filers. Those taxpayers should continue to file returns and remit any tax due as of the original due dates." (March 17, 2020)

The Minnesota due date of April 15, 2020 has not changed for Corporation Franchise, S Corporation, Partnership, or Fiduciary taxes. However, under state law:

• C corporations receive an automatic extension to file their Minnesota return to the later of November 15, 2020, or the date of any federal extension to file.
• S corporations, partnerships, and fiduciaries receive an automatic extension to file their state return to the date of any federal extension to file.

Minnesota Care Notice For Filing Extension: The Minnesota Department of Revenue will grant a 60-day filing extension on request for MinnesotaCare returns that were due on March 16, 2020, if needed due to COVID-19. This applies to Provider Tax, Hospital Tax, Surgical Center Tax, Wholesale Drug Distributor Tax, and Legend Drug Use Tax. If you request a filing extension by April 15, you will have until May 15 to file your return. You can request relief from penalty and interest for reasonable cause for late payments that were due March 16. See Abatement Information for Businesses.

Minnesota Gambling Tax Payment Extension: The Minnesota Department of Revenue will grant a 30-day Lawful Gambling Tax extension upon request for payments due on Friday, March 20, if needed due to COVID-19. Businesses and nonprofit organizations with a monthly Lawful Gambling Tax payment that request an extension by March 27 will have until April 20 to make that payment.

Sales Tax Payment Extension for Eligible Businesses: "In line with the state's continued response to COVID-19, the Minnesota Department of Revenue is granting a 30-day Sales and Use Tax grace period for businesses identified in Executive Order 20-04. During this time the department will not assess penalties or interest."

"Identified businesses with a monthly Sales and Use Tax payment due March 20, 2020, have until April 20 to make that payment. These businesses should still file their return by March 20. At this time, this grace period for penalty and interest is only for monthly filers and only for the March 20 payment. Businesses can request additional relief from penalty and interest for reasonable cause after April 20." (March 18, 2020)

Update: In addition, the Commissioner was granted approval to extend the following deadlines:

• Homestead Application Deadline –the homestead application deadline has been extended until May 1, 2020.
• First Monday of April Tax Sale – the tax sale deadline has been extended to May 4, 2020, which is the first Monday of May for the following counties: Amite, Quitman and Sunflower.
• Personal Property Renditions – the due date for Personal Property Renditions furnished by taxpayers to the County Tax Assessor has been extended for thirty (30) days. They will be due on May 1, 2020. Since the due date is now May 1, 2020, the 10% increase in assessment penalty for failure to provide to Assessor will also be extended to May 1, 2020.
• Real and Personal Property Land Rolls Deadline –the due date for Real and Personal Land Rolls furnished from County Tax Assessors to Boards of Supervisors has been extended for thirty (30) days. At the discretion of each county's board of supervisors, the extension is available, if needed. The land rolls could be due on the first Monday in August which will be on August 3, 2020.
• Affordable Rental Housing Deadline –the due date for the owner of affordable rental housing to provide an accurate statement of the actual net operating income to the county tax assessor has been extended for fifteen (15) days. The statements will be due April 15, 2020.

Penalty and Interest Waiver

Mississippi has taken the steps to suspend the accrual of interest and penalty on all new assessments and all prior liabilities. Penalty and interest accrual has been suspended effective March 15, 2020 and will continue until the end of the national emergency.

Audits and Filing Requirements

Our audit staff is continuing to work on open audits. We will take what steps we can to resolve issues to minimize any audit controversies. We will agree to abate penalty and interest on any audits closed during this period of national emergency and where the taxpayer agrees to settle the audit without appeal and pay the tax due. We will work with taxpayers to extend deadlines for production of records and will commit to executing extensions where needed.

During the period of national emergency, Mississippi will not change withholding requirements for businesses based on the employee's temporary telework location. Mississippi residents are taxable on their total income, regardless of where they work. However, we will not impose any new withholding requirements on the employer. Mississippi will not use any changes in the employees temporary work locations due to the pandemic to impose nexus or alter apportionment of income for any business while temporary telework requirements are in place. (March 26, 2020)

• Filing deadline extended: The deadline to file income tax returns has been extended from April 15, 2020 to July 15, 2020.
• Payment relief for individuals and corporations: Income tax payment deadlines for individual and corporate income returns with a due date of April 15, 2020, are extended until July 15, 2020. This payment relief applies to all individual income tax returns, income tax returns filed by C Corporations, and income tax returns filed by trusts or estates. The Department of Revenue will automatically provide this relief, so filers do not need to take any additional steps to qualify.
• This relief for individuals and corporations will also include estimated tax payments for tax year 2020 that are due on April 15, 2020.
• Penalties and interest will begin to accrue on any remaining unpaid balances as of July 16, 2020. Individuals and corporations that file their return or request an extension of time to file by July 15, 2020, will automatically avoid interest and penalties on the tax paid by July 15.

(March 21, 2020)

The State of Nebraska is providing this same income tax relief to state income taxpayers. The tax filing deadline will automatically be extended to July 15, 2020 for state income tax payments and estimated payments that were originally due on April 15, 2020. Nebraskans who are able to pay earlier are encouraged to do so to help the State manage its cash flow.

For Nebraskans affected by the COVID-19 pandemic in ways that impair their ability to comply with their state tax obligations for taxes administered by the Nebraska Department of Revenue, the Tax Commissioner may grant penalty or interest relief depending on individual circumstances. To request relief, please complete and mail a Request for Abatement of Penalty, Form 21, or Request for Abatement of Interest, Form 21A, with an explanation of how you were impacted.

Legislature : The Nebraska legislature declined to meet as scheduled on March 17, 2020, and the session remains adjourned until further notice.

What is the payment relief and who qualifies? Relief is available for certain BPT, BET and I&D taxpayers who are impacted by the COVID-19 pandemic and unable to pay the amount due on April 15, 2020. Those qualifying taxpayers will have until June 15, 2020 to remit payment without typical penalties and interest. This extended due date is in addition to the expansion of the qualifications for the automatic extension and the estimate payment safe harbor. Taxpayers who qualify for this specific relief are Business Tax taxpayers who owed $50,000 or less in taxes (total BPT and BET tax liability) for tax year 2018 and I&D taxpayers who owed $10,000 or less in taxes for tax year 2018. These thresholds account for 98 percent of all BPT, BET and I&D taxpayers.

What do I need to pay on April 15th (or June 15th, if applicable) to qualify for extensions and safe harbors?

Filing Extension

Under current law, if 2019 BPT, BET, and I&D taxes were paid in full by April 15, taxpayers are entitled to an automatic seven-month extension to file their return without incurring a failure to file penalty. Since the IRS extended the federal tax filing deadline for tax year 2019 to July 15, 2020, BPT, BET and I&D taxpayers may have trouble accurately calculating the final amount of taxes owed to New Hampshire, meaning they may not have paid in full by April 15th, deeming them ineligible for the traditional automatic seven-month filing extension. To provide relief for those faced with this scenario, BPT, BET and I&D taxpayers who have paid at least the amount they owed for the 2018 tax year by April 15, 2020, will not be subject to any penalties or interest, so long as they file their returns and pay tax year 2019 in full within the automatic seven-month extension, by November 15, 2020.

Estimate Safe Harbor

Tax year 2020 quarterly estimated tax payments are also due on April 15, 2020 for BPT, BET, and I&D Taxpayers. Normally, a failure to make quarterly estimated tax payments in the appropriate amount would result in underpayment penalties at the time the return is filed. Existing safe harbors will be expanded to allow for no penalties due to the underpayment of estimates if 2020 quarterly payments total 100 percent of what was owed in tax year 2018, with at least 25 percent due in each quarter. Taxpayers may also elect to continue using existing acceptable methods to calculate their quarterly estimated payments, such as annualizing their income or using their tax year 2019 liability, if known.

What does it mean when the payment relief is combined with the extensions and safe harbors?

The chart below breaks down the deadlines and thresholds under NHDRA's COVID-19 relief program.

BPT and BET Taxes

I&D Tax

Employer Withholding Tax

Does the Division plan to issue any written guidance to employers in your state regarding how to source the wages of their employees who regularly work in your state but who are (or will be) telecommuting from an out-of-state home office or who are (or will be) temporarily relocated at an out-of-state employer location? Does the answer differ if the temporary relocation is to another office of the employer or the employee's home office?

New Jersey sourcing rules dictate that income is sourced based on where the service or employment is performed based on a day's method of allocation. However, during the temporary period of the COVID-19 pandemic, wage income will continue to be sourced as determined by the employer in accordance with the employer's jurisdiction.

The Reciprocal Personal Income Tax Agreement between New Jersey and Pennsylvania eliminates wage sourcing issues for these employees as there is agreement to not tax the wages of a resident of the other state.

Would the Division advise employers in your state to not change the current work state set-up for employees in their payroll systems who are now telecommuting or are temporarily relocated at an out-of-state employer location?

The Division would not require employers to make that change for this temporary situation. However, employers must consider their unique circumstances and make that decision.

If the answer to the above is yes, will the Division waive under-withheld tax, penalties, and/or interest for employers for this period if examined by the Division at a later date?

Relief may be granted on a case by case basis if circumstances warrant.

Will the Division permit extensions for the filing of employment tax returns and deposits or relief from interest and penalties (like the California Employment Development Division did in its guidance issued on March 9, 2020)?

There is currently no extension of time granted for withholding tax payments. The Division is not aware of any extensions granted for employment tax returns at this time. However, the Department of Labor administers this program.

Does the Division plan to alter its audit enforcement approach for telecommuters for calendar year 2020 as a result of widespread telecommuting arrangements being instituted by employers to reduce the further spread of the virus?

The Division does not intend to change its audit program at this time. The Division's current audit program already includes the review of sourcing of income.

Personal Income Tax

Will the Division grant due date extensions for the filing of personal income tax returns and tax remittances or relief from interest and penalties related to the 2019 tax year?

Current legislation, A-3841, is under review and consideration but has not yet been approved. That legislation would extend the deadline to file tax returns and make payments for all New Jersey Business Corporation and Gross Income Tax Returns to June 30 for GIT and CBT filers. Legislation would be required to make this change. Please note that this is not the same due date as the recently announced federal income tax extension which is July 15. Because this legislation has not been approved at this time, the current deadlines remain in effect. The Division is committed to providing notice of any change to the current filing and payment deadlines if and when it is announced.

Will the Division permit the individual employees to reconcile their 2020 nonresident income allocation on their 2020 state individual income tax returns if employers maintain their existing work state data in their payroll systems?

Taxpayers may use a different allocation if warranted. The Division may request supporting documentation for the allocation.

If the answer to the above is yes, will the Division waive applicable penalties and/or interest for individual taxpayers for this period upon the filing of their 2020 tax returns and/or if examined at a later date?

The Division is unable to waive interest as it is mandated by N.J.S.A. 54A:9-5. Relief from applicable penalties may be granted on a case by case basis if circumstances warrant.

Does the Division plan to issue any written guidance to individual taxpayers regarding how to source their wages for individual income tax purposes if they are performing services as a telecommuter or as a worker temporarily relocated to an out-of-state employer location?

New Jersey sourcing rules dictate that income is sourced based on where the service or employment is performed based on a day's method of allocation. However, during the temporary period of COVID-19 pandemic, wage income will continue to be sourced as determined by the employer in accordance with the employer's jurisdiction.

The Reciprocal Personal Income Tax Agreement between New Jersey and Pennsylvania eliminates wage sourcing issues for these employees as there is agreement to not tax the wages of a resident of the other state.

Tele-Commuting and Corporate Nexus: As a result of COVID-19 causing people to work from home as a matter of public health, safety and welfare, the Division will temporarily waive the impact of the legal threshold within N.J.S.A. 54:10A-2 and N.J.A.C. 18:7-1.9(a) which treats the presence of employees working from their homes in New Jersey as sufficient nexus for out-of-state corporations. In the event that employees are working from home solely as a result of closures due to the coronavirus outbreak and/or the employer's social distancing policy, no threshold will be considered to have been met. (March 30, 2020)COVID-19 Response: New Jersey introduced AB 3841, a bill that would automatically extend time to file gross income tax or corporation business tax return if federal government extends filing or payment due date for federal returns. The measure was introduced and unanimously passed the Assembly on March 16, 2020, and moved to the Senate. On March 19, 2020, the New Jersey State Senate voted unanimously to approve the legislation. The bill now goes to Governor Phil Murphy for signature.

COVID-19 update: All walk-in services at the Division of Taxation regional and Trenton offices are closed to the public as a precaution to safeguard public health. The Division anticipates reopening on April 1, 2020. (March 18, 2020)

The Taxation and Revenue Department (TRD) will not impose a late-filing and late-payment penalty associated with the return filing and payments set forth below:

• New Mexico personal income tax returns and payments due between April 15, 2020 and July 15, 2020 may be submitted without penalty no later than July 15, 2020;
• New Mexico corporate income tax returns and payments due between April 15, 2020 and July 15, 2020 may be submitted without penalty no later than July 15, 2020; and
• Withholding tax returns and payments due between March 25, 2020 and July 25, 2020 may be submitted without penalty no later than July 25, 2020.

Although TRD will not impose penalty if a taxpayer complies with the extensions set forth above, interest is imposed from the original statutory date tax is due because TRD has no authority to waive interest pursuant to Section 7-1-13 NMSA 1978.

Update: On March 25, the New Mexico Taxation and Revenue Department issued a statement indicating that it is not required to impose interest charges on taxpayers who take advantage of the 90-day extensions announced last week for filing and paying New Mexico personal and corporate income taxes. However, interest will need to accrue on withholding tax extensions.

TRD Offices open by appointment only: New Mexico Taxation and Revenue Department district offices statewide are open on an appointment-only basis as part of the state's efforts to limit in-person contact in response to the COVID-19 public health emergency. Requiring appointments will ensure that New Mexicans do not unnecessarily wait in crowded lobby areas. Taxpayers may make an appointment via telephone or via email. (March 17, 2020)

Except as specified below, this extension applies to returns for individuals, fiduciaries (estate and trusts), and corporations taxable under Tax Law Articles 9, 9-A and 33. In addition, the Commissioner is allowing taxpayers to defer all related tax payments due on April 15, 2020 to July 15, 2020, without penalties and interest, regardless of the amount owed.

Taxpayers do not need to file any additional forms or call the Tax Department to request or apply for this relief. The returns due on April 15, 2020 will automatically be granted the filing and payment deadline extension and relief from penalties and interest. Taxpayers who are due a refund are urged to file as soon as possible.

• 2019 returns due on April 15, 2020 and related payments of tax or installments of tax, including installments of estimated taxes for the 2020 tax year, will not be subject to any failure to file, failure to pay, late payment, or underpayment penalties, or interest if filed and paid by July 15, 2020.
• If you are unable to file your 2019 return by July 15, 2020 you can request an automatic extension to file your return. Your return will be due on October 15, 2020 if the extension request is filed by July 15, 2020 and you properly estimate and pay your 2019 tax liability with your extension request.
• Interest, penalties, and additions to tax with respect to such extended tax filings and payments will begin to accrue on July 16, 2020.

Abatement of Penalties and Interest for Sales and Use Tax Due to COVID-19 (N-20-1): Sales tax payments and returns were due March 20, 2020; however, penalty and interest may be waived for quarterly and annual filers who were unable to file or pay on time due to COVID-19. See Tax relief for quarterly and annual sales tax vendors affected by COVID-19 to request relief from penalty and interest.

Executive Order Continuing Temporary Suspension and Modification of Laws Relating to Disaster Emergency: Pursuant to an Executive Order (No. 202.8) The New York State Governor has limited court operations to essential matters during the pendency of the COVID-19 health crisis. The Governor also suspended all state statute of limitations including "any specific time limit for the commencement, filing, or service of any legal action, notice, motion or other process or proceeding, as prescribed by the procedural laws of the state are tolled until April 19, 2020." The Executive Order made additional updates that can be viewed here.

Budget update: The New York state comptroller released an updated revenue projection for the state 2020–2021 budget to reflect the anticipated economic impact of COVID-19. The projection estimates that tax revenues will be at least $4 billion below initial projections, with the possibility of a decrease of more than $7 billion. (March 17, 2020)

If you file an extension or return or make a tax payment in accordance with these rules, you will not be subject to any late filing, late payment, or underpayment penalties. For purposes of the above filings, while late filing and late payment penalties are waived, interest, where applicable, at the appropriate underpayment rate, must be paid on all tax payments received after the original due date calculated from the original due date to the date of payment.

All paper filings under this announcement should be marked 'COVID-19' on the top center of the first page. The same relief will be provided to adversely affected electronic filers.

Penalty Abatements

You may request an abatement by writing to:

NYC Department of Finance

P.O. Box 5564

Binghamton, NY 13902-5564

You may also use our online portal at www.nyc.gov/dofaccount, or send an email to Penalty_Abatements@finance.nyc.gov. Please include the letter identification on your notice, or your EIN." (March 19, 2020)

Comptroller Stringer Pens Open Letter to Small Businesses Amid COVID-19 Pandemic: In his letter, Comptroller Stringer urged New York City to consider suspending payment of its commercial rent tax for two months for ground-floor retailers with demonstrated losses. Comptroller Stringer also urged the state to consider a limited sales tax holiday for restaurants, hotels and street-level retail stores. (March 19, 2020)

In the notice issued on March 31, the NCDOR announced that it will not impose penalties for failure to obtain a license, failure to file a return, or failure to pay a tax that is due on March 15, 2020 through July 15, 2020, if the corresponding license is obtained, return is filed, or tax is paid on or before July 15, 2020. The NCDOR cannot waive interest from the due date under current state law–currently 5% per year, the minimum rate allowed by statute. Additionally, sales and use and withholding taxes are trust taxes and the money collected must be remitted to the state and cannot be used for other purposes.

The relief from Late Action Penalties applies to the following tax types:

• Withholding Tax
• Sales and Use Tax
• Scrap Tire Disposal Tax
• White Goods Disposal Tax;
• Motor Vehicle Lease and Subscription Tax
• Solid Waste Disposal Tax
• 911 Service Charge for Prepaid Telecommunications Service
• Dry-Cleaning Solvent Tax
• Primary Forest Products Tax
• Freight Car Line Companies
• Various Taxes Administered by the Excise Tax Division

Extended Filing Deadline: The NC Department of Revenue (NCDOR) recently announced that they will extend the April 15 tax filing deadline to July 15 for individual, corporate and franchise taxes to mirror the announced deadline change from the Internal Revenue Service. In addition to the filing extension, the NCDOR will not charge penalties for those filing and paying their taxes after April 15, as long as they file and pay their tax before the updated July 15 deadline. The NCDOR cannot, however, offer relief from interest charged to filings after April 15. Unless state law is changed, tax payments received after April 15 will be charged accruing interest over the period from April 15 until the date of payment.

These changes do not apply to trust taxes, such as sales and use or withholding taxes.

The NCDOR has further indicated that it will issue a notice with all the details of this change as soon as it is finalized. (March 21, 2020)

Additional Penalty Relief Notice: In response to the federal relief payment announced by the IRS on March 18, 2020, the North Carolina Department of Revenue published a notice stating that it will not impose a penalty upon individuals and businesses (taxpayers) who do not pay their outstanding state income tax liability on tax returns due on April 15, 2020, so long as the taxpayers pay the tax due by July 15, 2020.

"For State income tax returns due on April 15, 2020, the Department will not impose the penalty for failure to pay tax when due (N.C. Gen. Stat. § 105-236(4)) upon taxpayers, if the income tax is paid by July 15, 2020. Importantly, in accordance with the IRS' action, the original due date for filing the State income tax return remains April 15, 2020. If you cannot file your State income tax return by April 15, 2020, you must file a request for extension with the IRS or with the Department on or before April 15, 2020. For more information on requesting an extension, see the Department's Important Notice dated February 24, 2020. Without a valid extension, an income tax return received after April 15, 2020, is late and is subject to the penalty for failure to file the return on the date it is due (N.C. Gen. Stat. 236(a)(3)).

State law prevents the Department from waiving any interest, including interest assessed for the underpayment of estimated tax, except in limited cases. See N.C. Gen. Stat. § 105-237(a). As such, if you owe additional tax, the Department is required to charge interest on any unpaid tax, accruing from April 15, 2020, until the tax is paid.

In addition to the relief granted in this notice, the Secretary of Revenue may waive or reduce any penalties provided for in Subchapter 1 of Chapter 105. See N.C. Gen. Stat. § 105-237(a). A taxpayer seeking waiver of penalties not covered by this notice should review the Department's Penalty Policy and complete Form NC-5500, Request to Waive Penalties (NC-5500)." (March 19, 2020)

Penalty Relief Notice: The North Carolina Department of Revenue published a notice that outlines penalty waivers for taxpayers related to the COVID-19 state of emergency. The waivers are for certain "late action penalties." Specifically, the secretary elected to waive the following penalties for failing to obtain a license, to file a return or to pay taxes:

• The penalty for failure to obtain a license (G.S. 105-236(a)(2)
• The penalty for failure to file a return (G.S. 105-236(a)(3))
• The penalty for failure to pay tax when due (G.S. 105-236(a)(4))
• The penalties regarding informational returns (G.S. 105-236(a)(10)).

(Collectively, late action penalties). The waiver applies to the failure to timely obtain a license, file a return or pay a tax that is due between March 15, 2020, and March 31, 2020, if the license is obtained, the return or extension application is filed, or the tax is paid by April 15, 2020.

The Department will waive any late action penalties assessed against taxpayers that have been affected by COVID-19. The waiver for affected taxpayers will apply to late action penalties for deadlines occurring between March 15, 2020, and March 31, 2020.

To qualify for the waiver, an affected taxpayer must file the return, pay the tax, obtain the license or receive an extension on or before April 15, 2020. In addition, affected taxpayers who cannot meet their filing or payment requirement as a result of COVID-19 should complete Form NC-5500, Request to Waive Penalties. Affected taxpayers should write "COVID-19" on the top of the NC-5500. The NC-5500 is available on the Department's website, www.ncdor.gov. (March 17, 2020)

NC DOR Service Centers Closed to the Public: The North Carolina revenue secretary announced that all North Carolina Department of Revenue Service Centers will be closed to the public at least through April 1, 2020, in response to COVID-19. Taxpayers are encouraged to file their taxes online. (March 17, 2020)

What if COVID-19 impacts my ability to file and pay my other taxes on time?

As a North Dakota taxpayer, you have the ability to request additional time if you believe you will be unable to file a return or pay the tax in a timely manner because of a COVID-19 related situation, please contact the Office of State Tax Commissioner.

Will COVID-19 impacts delay my refund?

No. Refunds are being issued in a timely manner. Use the Where's My Refund tool to check on your refund status.

As with the IRS extension, Ohio will be waiving penalty on tax due payments made during the extension. Also, thanks to a legislative agreement between Governor Mike DeWine and the General Assembly, there will be no interest charges on payments made during the extension. The filing extension, and waiver of penalty and interest, will be available to those filing the Ohio individual income tax, the school district income tax, the pass-through entity tax, and to those taxpayers that have opted in to have the commissioner administer the municipal net profit tax through the state's centralized filing system.

Individuals, estates, trusts and certain businesses making quarterly estimated income tax payments, have also been granted additional time to file and pay without penalty or interest. The first and second quarterly payments, normally scheduled for April 15 and June 15 for most taxpayers, have both been extended to July 15. (March 27, 2020)

COVID-19 Update: The Ohio Department of Taxation has closed its walk-in center due to concerns regarding COVID-19. For available phone number and email options, please use the "contact" tab on the Department's website.

Following IRS guidelines, the Commission's Order does not change the April 15 filing deadline and is applicable to income tax due from Tax Year 2019 and the first quarter payment for Tax Year 2020, both of which would normally be due on April 15, 2020."

Update to Press Release: "Oklahomans now have until July 15, 2020 to file and pay their 2019 Oklahoma income tax return ... [and this] is applicable to income tax due from Tax Year 2019 and the first quarter payment for Tax Year 2020, both of which would normally be due on April 15, 2020." (March 23, 2020)

The Oklahoma Tax Commission realizes many taxpayers may have already scheduled their 2019 income tax payment to be withdrawn on a future date. Due to concerns related to the COVID-19 health crisis, taxpayers may now need to cancel and reschedule these payments to be withdrawn at a later date. Click here to fill out a form that will allow you to cancel the payment you previously scheduled. Please follow the directions on the form to submit and do not mail the form to the Oklahoma Tax Commission – you will need to submit it by email to banking@tax.ok.gov (March 27, 2020)

COVID-19 Update: "As COVID-19 continues to disrupt many aspects of public life, the Oklahoma Tax Commission encourages taxpayers to use our online services. The lobby of our Oklahoma City main office is open for services to taxpayers which adhere to current CDC guidelines. Our Compliance Division lobby is closed at this time, as is the lobby of our Tulsa location. Taxpayers may visit our main office (2501 N Lincoln Blvd, Oklahoma City, OK) for in-person service." (March 18, 2020)

For personal income taxpayers:

• The Oregon return filing due date for tax year 2019 is automatically extended from April 15, 2020 to July 15, 2020.
• The Oregon tax payment deadline for payments due with the 2019 tax year return is automatically extended to July 15, 2020.
• Estimated tax payments for tax year 2020 are not extended.
• The tax year 2019 six-month extension to file, if requested, continues to extend only the filing deadline until October 15, 2020.
• Taxpayers do not need to file any additional forms or call us to qualify for this automatic Oregon tax filing and payment extension.
• If you have questions about your personal income tax, contact dor@oregon.gov.

For corporate income/excise taxpayers:

• The Oregon return filing due date for tax year 2019 is automatically extended from May 15, 2020 until July 15, 2020. Returns due after May 15, 2020 are not extended at this time.
• The Oregon tax payment deadline for payments due with the 2019 return by May 15, 2020 is automatically extended to July 15, 2020. Payments for returns due after May 15, 2020 are not extended at this time.
• Estimated tax payments for tax year 2020 are not extended.
• Taxpayers do not need to file any additional forms or call us to qualify for this automatic Oregon tax filing and payment extension.

Interest and penalties:

• Because of the extension of the due dates for filing returns and making payments, any interest and penalties with respect to Oregon tax filings and payments extended by this order begin accruing on July 16, 2020.
• No automatic extension is provided in this order for the payment or deposit of any other type of Oregon tax or for the filing of Oregon information returns. (March 25, 2020)

COVID-19 Tax Relief Options: Corporate Activity Tax: "Initial quarterly payments for the new Corporate Activity Tax (CAT) are due April 30, 2020. The department understands that the pandemic may impact commercial activity, up or down, to an extent that makes it difficult for businesses to estimate their first payment. The department will not assess underpayment penalties to taxpayers making a good faith effort to estimate their first quarter payments." (March 13, 2020)

Waiver of Penalties on Accelerated Sales Tax Prepayments: To assist the business community as the commonwealth responds to the COVID-19 outbreak, the Department of Revenue is waiving penalties for businesses that are required to make Accelerated Sales Tax (AST) prepayments by the deadline of Friday, March 20. Additionally, for April sales tax payments, the department is waiving the AST prepayment requirement and asking businesses to simply remit the sales tax that they have collected in March.

Visit the Department of Revenue's page on Accelerated Sales Tax Prepayments for more information on how to calculate your prepayments. All businesses are encouraged to remit online using e-TIDES, the department's online tax system for businesses. Find the REV-819 on the department's website for a schedule of return and prepayment due dates.

Business Tax License and Certifications Extension Notice: The Department of Revenue is extending all business tax licenses and certifications that are set to expire until further communication is received from the department.

This extension applies to:

• Sales, Use and Hotel Occupancy tax licenses
• Public Transportation Assistance (PTA) Fund taxes and fees
• Small Games of Chance Manufacturer Certificates
• Sales Tax Exemption Certificates

If you need documentation of the sales tax exemption extension, please use the department's Online Customer Service Center to submit a question. If your religious organization's sales tax exemption certificate is due to expire on March 31, 2020, the Department of Revenue is issuing an extension letter. If documentation is needed, religious organizations are encouraged to contact their parent institutions to obtain the extension letter.

Property Tax/Rent Rebate Program Application Deadline Extended to End of Year: In response to the COVID-19 outbreak, the deadline for older adults and Pennsylvania residents with disabilities to apply for rebates on rent and property taxes paid in 2019 has been extended from June 30 to December 31, 2020, the Department of Revenue announced on March 19, 2020.

Update on Inheritance Tax Returns: "Due to the recent closing of commonwealth and county office buildings to help prevent the spread of COVID-19, the Department of Revenue is aware that taxpayers have been unable to meet their Inheritance Tax filing and payment obligations. To address these concerns, the department is asking County Register of Wills offices to implement the following procedures when their operations resume:

• If a taxpayer is filing a return or making a payment and indicates that either was due during the timeframe that offices were closed, please place a date received as of March 12, 2020, on the return and the receipt.
• In addition, the department is making system modifications to not apply penalties for payments received late, that otherwise would have been timely during office closures." (March 19, 2020)

Information on Tax Appeals: "Because commonwealth offices are currently closed to help prevent the spread of COVID-19, there will be additional time in certain cases for taxpayers who wish to appeal a tax assessment issued by the Department of Revenue or file a petition for a tax refund with the Board of Appeals. A petition will be accepted as timely filed if it is filed by the later of the following dates:

• 30 days after the reopening of the Board of Appeals offices; or
• The original appeal deadline.

Please know that If the appeal deadline fell on a date prior to the closure of commonwealth offices (March 16, 2020), the original appeal deadline is still applicable. In other words, in these cases petitions will be considered as timely filed if they are filed by the last day of the appeal period. Additionally, the Board of Appeals will accept any submission of requested documentation as long as it is received within 30 days after the Board of Appeals offices reopen. Visit the Board of Appeals' Online Petition Center for further information on tax appeals." (March 19, 2020)

Revenue Offices Closed to the Public: "The Department of Revenue's offices and customer service call center are currently closed as the commonwealth takes steps to help slow the spread of COVID-19 in Pennsylvania. That means anyone visiting a Revenue district office or trying to call the department over the phone will not be able to reach a representative at this time. As an alternative, the department is encouraging taxpayers to use its Online Customer Service Center."

Relief for Individuals:

Individuals can defer Rhode Island resident and nonresident personal income tax returns and personal income tax payments, normally due on April 15, 2020 to July 15, 2020, without penalties and interest, regardless of the amount owed. Similarly, certain business entities can defer Rhode Island returns and tax payments, normally due April 15, 2020 to July 15, 2020, without penalties and interest, regardless of the amount owed. Tax preparers and taxpayers do not need to file any additional forms or contact the Division of Taxation in any way in order to qualify for this Rhode Island tax filing and payment relief; the relief is automatic, and the Division is in the process of adjusting its systems accordingly.

The due date for resident and nonresident Rhode Island personal income tax returns – and any associated payments – for the 2019 tax year, which would normally be due on April 15, 2020 are now due on July 15, 2020.

The new deadline applies not only to resident and nonresident Rhode Island personal income tax returns and payments for the 2019 tax year, but also to Rhode Island personal income tax extensions related to the 2019 tax year that would normally be filed by April 15, 2020. The new deadline also applies to Rhode Island property-tax relief claims filed on Form RI-1040H and to claims for the residential lead abatement tax credit filed on Form RI-6238 that would normally be due on April 15, 2020. In addition, the new deadline applies to fiduciary income tax returns and payments filed by estates and trusts related to the 2019 tax year that would normally be due on April 15, 2020. The new deadline also applies to first-quarter estimated payments of Rhode Island income tax for the 2020 tax year by individuals, estates, and trusts that would normally be due April 15, 2020.

Relief for businesses:

As previously noted, a number of business entities also will automatically qualify for the relief – they will have an extra three months to file their returns and pay any balance due, regardless of the amount due, free of late charges. The relief is automatic; the Division will update its computer system accordingly; neither preparers nor taxpayers need take any additional steps.

For a comprehensive list of the filings for which relief has been granted, see ADV 20202-11. (March 27, 2020)

Administrative Hearings: In light of the ongoing state of emergency related to the COVID-19 pandemic, many administrative hearings scheduled to take place in the coming weeks must be postponed and rescheduled.

If you have a matter scheduled for preliminary review with the RI Division of Taxation on or before June 1, 2020, please contact the Tax Division at the number listed in the notice scheduling the review to either reschedule or arrange for a phone conference.

All formal administrative hearings shall be postponed until a date after May 25, 2020. You will receive correspondence with a rescheduled hearing date.

All prehearing conferences and status conferences are not postponed, but arrangements may be made to reschedule or for the conferences to take place via telephone. The individual attorney assigned to the conference will contact you directly regarding either rescheduling or coordinating a telephone conference.

Should you have any questions, please feel free to contact the RI Division of Taxation at (401) 574-8829.

COVID-19 Resource Page: The Rhode Island Division of Taxation published a COVID-19 update page on its website. In conjunction with announcements made by United States Treasury Secretary Steven T. Mnuchin and Rhode Island Governor Gina M. Raimondo involving the April 15, 2020 deadline for certain tax filings and tax payments, the Division of Taxation will mirror the federal extensions and is awaiting the issuance of written guidance from the Internal Revenue Service. The Division intends to post further guidance as soon as possible.

COVID-19 Update: The Rhode Island General Assembly has cancelled all sessions March 16–20. Although the Department of Taxation's offices remain open, the Department urges taxpayers to limit in-person visits and to instead seek assistance via telephone, email or online. (March 14, 2020)

SC Information Letter #20-3: The South Carolina Department of Revenue (SCDOR) is offering tax relief to eligible taxpayers and businesses that have been affected by COVID-19. The SCDOR indicated that it is extending its tax relief to:

• Individuals and businesses located in South Carolina that have been impacted by COVID-19
• Taxpayers who have businesses in South Carolina with offices in South Carolina,
• Taxpayers whose tax records are located in South Carolina
• Taxpayers whose returns are prepared by tax professionals affected by COVID-19.

Taxpayers affected by COVID-19 may be eligible for the following relief with respect to any taxes administered by the SCDOR or tax returns filed with the SCDOR:

• Extensions of time to file tax returns and pay taxes (including estimated payments). The due dates for returns and payments due on or after April 1, 2020, have been postponed until June 1, 2020.
• Waiver of penalties and interest due as a result of any extensions.

Returns filed electronically by affected taxpayers through MyDORWAY do not require any action to qualify for this relief. Taxpayers filing by mail should write "CORONAVIRUS" or "COVID-19" at the top of any paper return relying on this relief, or should complete the "disaster area" check box if one is provided on the return. (March 17, 2020)

The Business Tax is a tax on gross receipts that applies to most businesses selling goods or services. Taxpayers will have until June 15, 2020 to file returns and make any payments originally due on April 15, 2020. Interest and late filing penalties will not be applied to returns filed and payments made on or before this extended due date. This notice applies only to state and local business tax imposed under Tenn. Code Ann., title 67, chapter 4, part 7 and applies only to returns and payments due on April 15, 2020.

Franchise and Excise Tax Notice #20-05, COVID-19 Tax Filing Extension: "Under Tennessee law, the Commissioner is authorized to extend the deadline for filing a return whenever the IRS extends a federal filing date. The Tennessee Department of Revenue has extended the due date for filing and paying franchise and excise tax from April 15, 2020 to July 15, 2020. Taxpayers will have until July 15, 2020, to file returns and make any payments (including quarterly estimated payments) originally due on April 15, 2020. Interest and late filing penalties will not be applied to returns filed and payments made on or before this extended due date. The October 15, 2020, six-month extension date for the calendar year 2019 return remains unchanged. This notice applies to franchise and excise tax only." (March 24, 2020)

Hall Income Tax Notice #20-06, COVID-19 Tax Filing Extension: The Tennessee Department of Revenue has extended the due date for filing and paying the Hall income tax from April 15, 2020 to July 15, 2020. Taxpayers will have until July 15, 2020, to file returns and make any payments originally due on April 15, 2020. Interest and late filing penalties will not be applied to returns filed and payments made on or before this extended due date. The October 15, 2020, six-month extension date for the calendar year 2019 return remains unchanged.

Legislature : Tennessee announced that its state legislative session will be limited to passing a balanced budget in response to COVID-19.

Effective March 20, 2020: "The Tennessee Department of Revenue is not currently receiving walk-in customers at our regional and downtown offices March 20, 2020, through April 12, 2020. This includes the Motor Carrier office at 44 Vantage Way in Nashville."

Update: On March 24, the Texas Comptroller issued a follow-up statement providing "We understand that virtually all of our taxpayers are doing their best to remain in compliance and be responsible in submitting the taxes they collected from their customers. With that in mind, our agency is here to offer assistance to those businesses that are struggling to pay the full amount of sales taxes they collected in February.

For businesses that find themselves in this situation, our agency is offering assistance in the form of short-term payment agreements and, in most instances, waivers of penalties and interest.

We ask that you contact our Enforcement Hotline at 800-252-8880 to learn about your options for remaining in compliance and avoiding interest and late fees on taxes due."

Income Tax Filing and Payment Information: "Utah State Tax Commissioners approved adjustments to tax filing and payment deadlines for individuals and business entities during its Commission meeting today [Mar. 26th]. The adjustments are in response to the actions taken by the Internal Revenue Service (IRS) in response to COVID-19, novel Coronavirus. The Commission unanimously passed an emergency rule waiving interest and penalties for late filed 2019 tax returns and payments of Corporations and Pass through entities such as LLCs. To receive this adjustment, these returns and payments have to be filed no later than July 15, 2020. The Commission also confirmed that by Utah statute, individuals will have the same time to file and pay their 2019 taxes as provided by the IRS, which is also July 15, 2020. Interested parties and tax practitioners are encouraged to visit the Tax Commission Website and review the meeting materials reflecting the official action of the Commission."

With regard to possibly extending the deadline for submitting sales taxes, Commissioner John Valentine indicated in the Tax Commission meeting in response to a question from the public, that the Tax Commission had not taken an official position on this request. He questioned the Commission's statutory authority to grant this request and indicated that the Governor may have to call a Special Session of the State Legislature to provide the legal authority and direction to extend the deadline for sales tax remittances.

• Vermont personal income tax
• Vermont Homestead Declaration and Property Tax Credit Claims
• Corporate income tax
• Fiduciary income tax

Taxpayers may file and pay these taxes before July 15, 2020, without penalty or interest. This includes any tax year 2020 estimated payments that were due for these taxes on April 15, 2020.

Meals and Rooms Tax and Sales and Use Tax: In addition to moving the deadline for filing Vermont income tax returns from April 15, 2020 to July 15, 2020, Commissioner Craig Bolio has indicated that the Department will provide relief to businesses owing Meals and Rooms Tax and Sales and Use Tax by foregoing any penalty or interest for those who are not able to meet the March 25 or April 25 deadlines. It is important to note this is not an abatement of the tax collected. The Commissioner of Taxes does not have the authority to provide an abatement of these taxes once they have been collected. This is also not a cancelation of these taxes moving forward. Therefore, businesses must continue to collect Meals and Rooms and Sales and Use Taxes as they normally would.

Effective March 20, 2020, the Department closed its Montpelier office to the public.

COVID-19 Emergency Response Package: On March 15, 2020, the Vermont House passed COVID-19 emergency response legislation as an amendment to an emergency responder budget bill. The text of the amendment is not yet available. The legislature has adjourned until March 24, 2020, but the Vermont Senate plans to take it up after the recess. The package was attached to H.742, legislation that provides grants for emergency medical personnel training.

Virginia Tax Bulletin 20-4, Income Tax Payment Extension and Penalty Waiver in Response to COVID-19: Any income tax payments due during the time period of April 1, 2020 to June 1, 2020, will now be due on June 1, 2020. This includes individual and corporate income taxes paid to Virginia. All income tax filing deadlines remain the same, including the May 1, 2020 individual income tax filing due date. Late payment penalties will not be charged if payments are made by June 1, 2020.

Separate tax penalty and interest updates are available, here.

What if I am unable to pay my monthly, quarterly or annual return?

We request that businesses still file their returns even if they are unable to pay.

• Monthly filers:Request an extension for paying tax returns (even if the request is after the due date) by sending a secure email in your My DOR account or by calling Revenue's customer service at 360-705-6705, Monday through Friday 8 a.m. to 5 p.m.
• Quarterly filers:The Quarter 1, 2020 return is now due June 30, 2020
• Annual filers:The Annual 2019 return is now due June 15, 2020

What about interest?

The Department currently has the authority to waive interest through April 17, 2020. Please check back to see if this date gets extended.

What should I do if I have a temporary business registration?

Businesses with a temporary registration that have had their event cancelled should notify the Department by replying to the original email they received when obtaining their temporary certificate. If you no longer have the original email, you may send a message to communications@dor.wa.gov to cancel your temporary registration.

What happens if I am late renewing my business license during this time period?

The Department will waive the BLS delinquency fee for late renewals through April 17, 2020. Please check back to see if this date gets extended.

Please note that penalties and interest accrued prior to February 29, 2020, will not be waived. There will be no refunds for penalties and interest paid during the state of emergency.

What if I'm late renewing my non-profit property tax exemption?

The Department will waive penalties for late non-profit applications and renewals for exempt property through April 17, 2020. Please check back to see if this date gets extended.

Requesting Relief

Businesses can request the relief above by sending a secure email in their My DOR account or by calling Revenue's customer service staff at 360-705-6705, Monday through Friday 8 a.m. to 5 p.m.

We request that businesses still file their returns even if they are unable to pay.

Effective March 18, 2020, the DOR temporarily closed its offices to the public to support the state's efforts to fight the spread of COVID-19.

Also, County sheriffs may not declare 2019 ad valorem property taxes to be delinquent before May 2, 2020.

Extension of April 15, 2020 Due Date for Filing 2019 Annual Income Tax Returns Due to the COVID-19 Outbreak: The West Virginia State Tax Department is providing special tax filing and payment relief to individuals and corporations whose 2019 annual income return is due April 15, 2020. This extension is in response to the coronavirus (COVID-19) outbreak. Information outlining the details of the extension are contained in Administrative Notice 2020-16 and West Virginia Tax Filing and Payment Deadlines Questions and Answers.

The deadline to file 2019 annual income tax returns for individuals, trusts or estates, and corporations has been extended from April 15, 2020 to July 15, 2020. Payment deadlines for these returns are also extended until July 15, 2020. Failure to pay any balance of tax due by July 15, 2020 will result in the accrual of penalties and interest beginning July 16, 2020.

This relief also extends to estimated tax payments for tax year 2020 that are due between April 15, 2020 and July 15, 2020 for individuals, trusts or estates, corporations and pass-thru entities. This relief does not apply to employer withholding tax returns and payments or to any other tax collected by the Tax Commissioner.

The Department will automatically provide this relief, so filers do not need to take any additional steps to qualify for this extension of time.

COVID-19 Update: The West Virginia State Tax Department is not currently receiving walk-in customers for assistance at its regional offices in Beckley, Charleston, Clarksburg, Martinsburg, Parkersburg, and Wheeling, West Virginia, due to concerns about the novel coronavirus (COVID-19).

The Tax Department is also temporarily suspending in-person contact with revenue agents, property tax appraisers and the making of field audits at taxpayer and tax practitioner locations.

• DOR will not assess late filing fees or penalties if sales/use tax returns are filed by April 30 or June 1
• By law, payments are due March 31 and April 30; 12% interest will accrue beginning on the due date, unless the legislature changes the law to allow the DOR to waive interest
• Send your request to DORRegistration@wisconsin.gov

Other significant changes by DOR to assist both individual and business taxpayers as they face challenges related to the COVID19 pandemic:

• Expediting claims for both the Earned Income Tax credit and Homestead credit
• Lowering the interest rate from 18% to 12% on unpaid balances on sales and use tax returns due March 31 and April 30, 2020.
  • Contact : DORTOBReturnAdjustment@wisconsin.gov after you receive a bill to request a reduction of the interest rate
• Allowing installment payment plans for amounts reported on returns but unpaid.
  • Find information on how to request an installment payment plan here.
• Relaxing collection activities on delinquent amounts due between now and July 15, 2020, unless suspending the collection activity would compromise the state's ability to collect the amount due.
• Delaying the start of most new audits of small businesses

More details on these and other measures can be found here.

Extended Tax Filing Deadline: Wisconsin income tax payment and return due dates are automatically extended to July 15, 2020. Wisconsin law will automatically extend time and waive interest and penalties for taxpayers due to a presidentially declared disaster. (March 21, 2020)

Filing Deadline Updates: The Wisconsin Department of Revenue issued a document with additional details about the income/franchise tax extension being offered in response to the COVID-19 pandemic. You may access a copy, here. The document also indicates, that the Department is permitting taxpayers to request a one-month extension to file a sales and use tax and/or excise tax return. The extension is for time to file only. There is not an extension of time to pay. As a result, interest will be imposed during the one-month extension at a rate of one percent. (March 25, 2020).

COVID-19 Update: "With COVID-19, taxpayers are asked to use DOR's online services in lieu of in-person visits to customer service centers." (March 17, 2020)