State Business Income Tax Extensions Due to COVID-19

State Business Income Tax Extensions Due to COVID-19

by LegalZoom Staff, April 2020

Due to disruptions caused by the COVID-19 pandemic, most states have extended their 2019 business income tax filing deadlines. Below, you can find your state's new tax filing deadline, as well as other important filing information.

Alabama | Alaska | Arizona | Arkansas | California | Colorado | Connecticut | Delaware | District of Columbia | Florida | Georgia | Hawaii | Idaho | Illinois | Indiana | Iowa | Kansas | Kentucky | Louisiana | Maine | Maryland | Massachusetts | Michigan | Minnesota | Mississippi | Missouri | Montana | Nebraska | Nevada | New Hampshire | New Jersey | New Mexico | New York | North Carolina | North Dakota | Ohio | Oklahoma | Oregon | Pennsylvania | Rhode Island | South Carolina | South Dakota | Tennessee | Texas | Utah | Vermont | Virginia | Washington | West Virginia | Wisconsin | Wyoming

 

Alabama

New business tax due date: July 15, 2020

Entities or returns covered by the extension:

  • Forms 20C (Alabama Corporate Income Tax Return)
  • 20C-C (Alabama Consolidated Corporate Income Tax Return)
  • Forms ET-1 (Alabama Financial Institution Excise Tax Return)
  • ET-1C (Alabama Consolidated Financial Institution Excise Tax Return)
  • Form ET-8 (Extension to File Financial Institution Excise Tax Return – e-filed through My Alabama Taxes)
  • Form 41 (Fiduciary Income Tax Return)
  • Forms BPT-IN (Alabama Business Privilege Tax Initial Privilege Tax Return)
  • CPT (Alabama Business Privilege Tax and Annual Report for C-Corporations and Other Specified Entities)
  • PPT (Alabama Business Privilege Tax and Annual Report for Pass-Through Entities Only)

Announcement from the state tax agency

 

Alaska

New business tax due date: July 15, 2020

Entities or returns covered by the extension: All tax returns, reports, and payments under Alaska Statutes Title 43 (including the Corporation Net Income Tax Return), except for the Oil and Gas Property Tax and Oil and Gas Product Tax.

Announcement from the state tax agency

 

Arizona

New business tax due date: July 15, 2020

Entities or returns covered by the extension: All business income tax returns, including corporation and partnership returns.

Announcement from the state tax agency

 

Arkansas

New business tax due date: May 1, 2020

Entities or returns covered by the extension: Franchise Tax/Annual Report for corporations with stock, corporations without stock, limited liability companies, banks, and insurance companies.

Announcement from the state tax agency

 

California

New business tax due date: July 15, 2020

Entities or returns covered by the extension:

  • Partnerships
  • LLCs taxed as partnerships (tax return, annual tax payment for 2020, and estimated annual fee payment for 2020)
  • LLCs taxed as corporations
  • Single-member LLCs owned by S corporations, partnerships, or LLCs taxed as partnerships (tax return, annual tax payment for 2020, and estimated annual fee payment for 2020)
  • Single-member LLCs owned by any other entity (tax return, annual tax payment for 2020 and estimated annual fee payment for 2020)
  • Limited partnerships
  • Limited Liability Partnerships
  • C corporations
  • S corporations
  • Exempt organizations - Form 199
  • Exempt organizations - Form 100

Announcement from state tax agency

 

Colorado

New business tax due date: July 15, 2020 (payments); October 15, 2020 (returns)

Entities or returns covered by the extension:

  • Corporations
  • Partnerships
  • Joint Ventures
  • Common Trust Funds
  • Limited Associations
  • Pool or Working Agreements
  • Limited Liability Companies

Announcement from the state tax agency

 

Connecticut

New business tax due date: June 15, 2020 (payments); 30-day extension (returns)

Entities or returns covered by the extension: Corporation Business Tax, Unrelated Business Income Tax, and Pass-Through Entity Tax.

Announcement from state tax agency

 

Delaware

New business tax due date: July 15, 2020

Entities or returns covered by the extension: All final corporate income tax returns and payments, corporate tentative returns, and fiduciary income tax returns.

Announcement from the state tax agency

 

District of Columbia

New business tax due date: July 15, 2020

Entities or returns covered by the extension: Franchise Tax Returns, Partnership Tax Returns, and Fiduciary Income Tax Returns.

Announcement from the state tax agency

 

Florida

New business tax due date:  June 1, 2020 (payments); August 3, 2020 (returns)

Entities or returns covered by the extension:  Corporate Income/Franchise Tax filers with a fiscal year ending December 31, 2019.

Announcement from the state tax agency

 

Georgia

New business tax due date: July 15, 2020

Entities or returns covered by the extension: All income tax returns and payments (including estimated payments).

Announcement from state tax agency

 

Hawaii

New business tax due date: July 20, 2020

Entities or returns covered by the extension: All income tax returns and payments, including those by corporations, non-corporate tax filers, as well as those who pay self-employment tax.

Announcement from the state tax agency

 

Idaho

New business tax due date: June 15, 2020

Entities or returns covered by the extension: All business and entity income tax filers.

Announcement from the state tax agency

 

Illinois

New business tax due date: July 15, 2020

Entities or returns covered by the extension: All corporation and trust income tax returns.

Announcement from the state tax agency

 

Indiana

New business tax due date: July 15, 2020 (for those returns and payment originally due on April 15, 2020, or April 20, 2020); August 17, 2020 (for those returns and payments originally due on May 15, 2020)

Entities or returns covered by the extension: Corporate tax returns and payments, along with estimated payments.

Announcement from the state tax agency

 

Iowa

New business tax due date: July 15, 2020

Entities or returns covered by the extension: Income, franchise, and moneys and credits taxes with a due date on or after March 19, 2020 and before July 31, 2020.

Announcement from the state tax agency

 

Kansas

New business tax due date: July 15, 2020

Entities or returns covered by the extension: Extending filing and payment deadlines for returns and payments made on or before July 15, 2020, for the Corporate Income Tax, Fiduciary Income Tax, and Privilege Tax.

Announcement from the state tax agency

 

Kentucky

New business tax due date: July 15, 2020

Entities or returns covered by the extension: Extending the 2019 Kentucky income tax return filing due date from April 15, 2020, to July 15, 2020. Only applies to income taxes.

Announcement from the state tax agency

 

Louisiana

New business tax due date: July 15, 2020

Entities or returns covered by the extension: Filing and payment due date extension for income and franchise tax returns and payments due on April 15, 2020 and May 15, 2020 for Partnership Income Tax, Corporation Income Tax, and Fiduciary Income Tax.

Announcement from the state tax agency

 

Maine

New business tax due date: July 15, 2020

Entities or returns covered by the extension: State income tax filing and payment deadline extended for estate and trust income tax and partnership composite income tax returns with a due date of April 15, 2020. Corporate excise taxes also extended with no penalty for late filing or late payment, but interest is not waived.

Announcement from the state tax agency

 

Maryland

New business tax due date: July 15, 2020

Entities or returns covered by the extension: Filing and payment due date extended and late fees and interest waived for 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).

Announcement from the state tax agency

 

Massachusetts

New business tax due date: July 15, 2020

Entities or returns covered by the extension: State income tax filing and payment deadline extended for estate and trust income tax and partnership composite income tax returns with a due date of April 15, 2020. Corporate excise taxes also extended with no penalty for late filing or late payment, but interest is not waived.

Announcement from the state tax agency

 

Michigan

New business tax due date: July 15, 2020

Entities or returns covered by the extension: Filing and payment due date extended for Corporate Income Tax returns (state and city). This includes first quarter estimated payments originally due on April 30, 2020 (corporate), and waives penalty and interest.

Announcement from state tax agency

 

Minnesota

New business tax due date: C Corporations, November 15, 2020; S Corporations, July 15, 2020

Entities or returns covered by the extension: Automatic filing extension under state law for C corporations and S corporations. Taxpayers must request relief from late penalties by applying for Abatement with the Minnesota Dept. of Revenue.

Announcement from the state tax agency

 

Mississippi

New business tax due date: May 15, 2020

Entities or returns covered by the extension: Filing and payment due date for the Corporate Income Tax.

Announcement from the state tax agency

 

Missouri

New business tax due date: July 15, 2020

Entities or returns covered by the extension: Filing and payment due date for income tax returns for C corporations, trusts, and estates.

Announcement from the state tax agency

 

Montana

No extension

Announcement from the state tax agency

 

Nebraska

New business tax due date: July 15, 2020

Entities or returns covered by the extension: The tax filing deadline will automatically be extended for state income tax payments and estimated payments that were originally due on April 15, 2020. The Tax Commissioner may grant penalty or interest relief upon request depending on individual circumstances.

Announcement from the state tax agency

 

Nevada

No extension

Announcement from the state tax agency

 

New Hampshire

New business tax due date: July 15, 2020

Entities or returns covered by the extension: Businesses taxpayers who owed less than $50,000 in taxes total in 2018 (Business Profits Tax (BPT) and Business Enterprise Tax (BET) combined amount).

Announcement from the state tax agency

 

New Jersey

New business tax due date: July 15, 2020

Entities or returns covered by the extension: Filing and payment deadline for all Corporation Business Tax filings.

Announcement from the state tax agency

 

New Mexico

New business tax due date: July 15, 2020

Entities or returns covered by the extension: Filing and payment due date for Fiduciary Income Tax and Corporate Income Tax returns. Late-filing and late-payment penalties are waived, but interest is not waived.

Announcement from the state tax agency

 

New York

New business tax due date: July 15, 2020

Entities or returns covered by the extension: All corporation tax returns and related tax payments originally due on April 15, 2020. This applies to returns for fiduciaries and corporations taxable under Tax Law Articles 9, 9-A, and 33.

Announcement from the state tax agency

 

North Carolina

New business tax due date: July 15, 2020

Entities or returns covered by the extension: Corporate Income Tax returns, Partnership Tax returns, and Estates and Trusts Tax returns. Late-filing and late-payment penalties are waived, but interest is not waived.

Announcement from the state tax agency

 

North Dakota

New business tax due date: July 15, 2020

Entities or returns covered by the extension: Businesses with a tax due date of April 15, 2020, who are unable to file an income tax return or pay the tax by the deadline can file and make payment through July 15, 2020, without penalty and interest, including C corporations, S corporations, and partnership returns.

Announcement from the state tax agency

 

Ohio

New business tax due date: July 15, 2020

Entities or returns covered by the extension: 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.

Announcement from the state tax agency

 

Oklahoma

New business tax due date: July 15, 2020

Entities or returns covered by the extension: 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.

Announcement from the state tax agency

 

Oregon

New business tax due date: July 15, 2020

Entities or returns covered by the extension: Personal and corporate income tax.

Announcement from the state tax agency

 

Pennsylvania

New business tax due date: July 15, 2020 (all entities except corporations); August 14, 2020 (corporations)

Entities or returns covered by the extension: Partnerships, S corporations, Individuals, Trusts, Estates, and Corporations.

Announcement from the state tax agency

 

Rhode Island

New business tax due date: July 15, 2020

Entities or returns covered by the extension: Personal, C corporations, and Single-member LLCs.

Announcement from the state tax agency

 

South Carolina

New business tax due date: July 15, 2020

Entities or returns covered by the extension: Income taxes for individuals, C corporations, and trust returns.

Announcement from state tax agency

 

South Dakota

No extensions currently offered for income tax. Only Bank Franchise Taxes due 15 days after federal due date.

Announcement from the state tax agency

 

Tennessee

New business tax due date: June 15, 2020 (Bank Tax); July 15, 2020 (Franchise and Excise Tax)

Entities or returns covered by the extension: Business Tax filings and Franchise and Excise Tax filings.

Announcement from the state tax agency

 

Texas

New business tax due date: July 15, 2020

Entities or returns covered by the extension: Franchise Tax filings.

Announcement from the state tax agency

 

Utah

New business tax due date: July 15, 2020

Entities or returns covered by the extension: Corporations and LLCs.

Announcement from the state tax agency

 

Vermont

New business tax due date: July 15, 2020

Entities or returns covered by the extension: Corporate Income Tax.

Announcement from the state tax agency

 

Virginia

New business tax due date: June 1, 2020 (for payments only)

Entities or returns covered by the extension: Individual and corporate income tax payments that are normally due between April 1, 2010 and June 1, 2020. The May 1, 2020 filing deadline has not been extended, and interest accrues after that date.

Announcement from state tax agency

 

Washington

New business tax due date: June 15, 2020 (Annual Return); June 30, 2020 (Quarter 1, 2020 Return)

Entities or returns covered by the extension: The 2019 Annual Return and the Quarter 1, 2020 Return. Monthly filers can request an extension.

Announcement from the state tax agency

 

West Virginia

New business tax due date: July 15, 2020

Entities or returns covered by the extension: Individuals, trusts, estates, corporations, and pass-through entities, including payment deadlines.

Announcement from the state tax agency

 

Wisconsin

New business tax due date: July 15, 2020

Entities or returns covered by the extension: Individuals, trusts, estates, partnerships, associations, companies, and corporations.

Announcement from the state tax agency

 

Wyoming

No extension

Announcement from the state tax agency