Will tax season close on time? Increasingly, taxpayers and tax professionals believe that there may be an extension of the tax filing season due to concerns about COVID-19.
For now that is not the case. Payments have been extended (more here) but the deadline for filing your individual federal income tax returns remains April 15, 2020. If you need more time to file your federal income tax return, consider filing for an extension.
Some tax-related agencies and departments are closing:
- The US Tax Court is closed to the public (notice downloads as a PDF). You may still file petitions and use online services.
- Social Security offices are closed to the public. You may still conduct some business by phone or online.
- All AARP Foundation Tax-Aide services and most IRS Volunteer Income Tax Assistance (VITA) program sites have closed.
Some states are extending filing and payment deadlines. Here’s what we know so far:
- Temporary Suspension of International Registration Plan (IRP) and International Fuel Tax Agreement (IFTA) Requirements
- March 2020 Motor Vehicle Registrations and Property Tax Payments and Penalties Extension
- Late Payment Penalties Waived for Small Retail Businesses Sales Tax Liabilities (UPDATED MARCH 18 AT 1:41 P.M.
Also, the Department of Revenue is extending relief to small retail businesses that are unable to timely pay their February, March, and April 2020 state sales tax liabilities.
California: 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
Louisiana: 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. 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.
Maryland: Business taxpayers who file and pay by the extended due date will receive a waiver of interest and penalties. If the IRS extends its April 15 filing deadline for corporate and individual income tax returns, Maryland will conform to the decision of the IRS. The agency has an email address (firstname.lastname@example.org) to assist businesses with extension-related questions. Business owners can also call the Comptroller’s Ombudsman at 410-260-4020.
Michigan: 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. Questions may be directed to the Department at (517) 636–6925.
Oregon: The department is tied to the Internal Revenue Service filing and payment due dates for personal income taxes. If the IRS declares the April 15 due date to be extended due to the COVID-19 pandemic, Oregon will automatically connect to those dates for personal income tax filers.
Pennsylvania: To address concerns about Inheritance Tax filings, the Department of Revenue is asking Register of Wills offices to do the following when operations resume: (1) 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; and (2) Not apply penalties for payments received late, that would have been timely during office closures.
Also, 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. Visit the Board of Appeals’ Online Petition Center for further information on tax appeals.
South Carolina: Tax returns and payments due April 1 – June 1 will now be due June 1, 2020. Penalty and interest will not be charged if payment is made by June 1. This includes South Carolina Individual Income Taxes, Corporate Income Taxes, Sales and Use Tax, Admissions Tax, and other taxes filed and paid with the SCDOR. The SCDOR is automatically applying this tax relief for all applicable returns and payments; you don’t need to take any additional action. Read the full news release here.
Washington: Revenue will work with businesses that cannot file or pay their taxes on time due to the COVID-19 outbreak. Businesses can request an extension or penalty waiver 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.
Some states are also closing their tax offices to the public. So far, closures and recommended alternatives include:
Colorado: Offices are closed to the public through April 18. Help is available online.
Connecticut: The Connecticut Department of Revenue Services (DRS) is suspending walk-in services to the public at its four branch offices (Hartford, Bridgeport, Waterbury and Norwich), effective at the end of business Tuesday, March 17, 2020. All business with the DRS can be conducted electronically, by telephone, or by written correspondence.
Florida: All Department of Revenue offices in Florida are temporarily closed to the public at this time. Taxpayers adversely affected by COVID-19 are encouraged to send questions to COVID19TAXHELP@floridarevenue.com. Property taxpayers should contact their county property appraisers and tax collectors for information.
Georgia: The DOR is encouraging all taxpayers to conduct their business with the DOR through online services. The DOR offers a number of motor vehicle and tax related services online, without the need of in-person interactions.
Hawaii: DOTAX 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.
Illinois: Illinois Department of Revenue taxpayer phone system agents are currently unavailable. Taxpayers can still check the status of a refund, identify a PIN, or receive estimated payment information through our taxpayer assistance 800 number. During this time, a limited number of staff will also be monitoring and responding to emails.
Indiana: Effective March 18, 2020, all Indiana Department of Revenue customer walk-in centers will temporarily close for in-person assistance. Customers are encouraged to call or email DOR directly in addition to using available online services. Click here for more information.
Kentucky: The Kentucky Department of Revenue (DOR) will not receive walk-in customers for tax filing assistance, collections cases, or other tax-related issues. Previously scheduled appointments will be cancelled and rescheduled if possible. DOR representatives are available by phone or email. Taxpayer Service Center (TSC) locations and contact information may be found on the DOR Service Center page. Please visit the Contact Us page for other DOR contact options.
Maine: Maine Revenue Services (“MRS”) facilities at 51 Commerce Drive in Augusta will only be available to the public for purposes of accepting tax payments. MRS’ facilities at 135 Presumpscot Street in Portland continue to be closed to the public. Taxpayers seeking telephone assistance may still call MRS during normal telephone assistance hours from 9:00 a.m. to 4:00 p.m. All MRS telephone and email contact information is available at: www.maine.gov/revenue/contact.html. This includes the Taxpayer Service Center at (207) 624-9784 and the Property Tax Division at (207) 624- 5600. At this moment, MRS does not expect the COVID-19 situation to significantly impact tax return processing.
Nevada: All Taxation offices will be closed to the public. All taxpayers are advised to file and pay their taxes through the online portal, mail or via drop box at the Taxation offices.
New Jersey: Beginning on March 18th and continuing at least through March 31st, all walk-in services at Division of Taxation regional and Trenton offices will be closed to the public as a precaution to safeguard public health. We anticipate reopening on April 1st. Call centers and email servicing remain operational for any inquiries. Please visit the “Contact Us” tab on the homepage for additional information.
New Mexico: All New Mexico Taxation and Revenue district offices are now open on an appointment only basis. Appointments at district offices can be made through the phone or email. As always, the Department’s online services remain available at tax.newmexico.gov.
North Carolina: NCDOR Service Centers remain closed to the public. Taxpayers are encouraged to utilize online and phone services to the greatest extent possible. Call 1-877-252-3052 for assistance.
Ohio: Effective immediately, the Ohio Department of Taxation has closed its walk-in center due to Coronavirus concerns.
Pennsylvania: The Department of Revenue’s offices and customer service call center are currently closed. 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. Find Revenue phone numbers and answers to common tax questions: www.revenue.pa.gov
South Dakota: Due to the Governor’s executive order, Revenue offices will be closed until March 23rd. Staff is available via chat or at 800-829-9188 to answer your questions.
Tennessee: The Tennessee Department of Revenue is not currently receiving walk-in customers at our Jackson, Cookeville, and Shelbyville offices. Walk-in service remains available at our Memphis, Nashville, Knoxville, Chattanooga and Johnson City locations. Phone assistance is available at our Taxpayer Assistance Hotline 615-253-0600 or Tax Practitioner Hotline 615-253-0700, online at Revenue Help, or by email email@example.com.
Texas: Texas Enforcement Offices have reduced staffing and modified the configuration of waiting areas. Because this may result in longer in-person wait times, we strongly encourage you to use our online services below. Use Webfile to file and pay certain taxes electronically.
Utah: Due to a significant earthquake, the Utah State Tax Commission’s main office in Salt Lake City is closed until further notice. The Ogden, Provo and Hurricane offices remain open. Phone and email services statewide are closed until further notice. Our online services such as Taxpayer Access Point (TAP) remain functional.
Please understand that this situation is changing by the minute. This information is subject to change. Please contact us for case specific information.
We’ll all get through this together.