States Respond to Extended Federal 2020 Tax Filing Announcement
The 2021 tax season continues to be almost as eventful as when COVID-19 first impacted the United States last year. New COVID-19 relief legislation and its various tax changes eventually pushed the IRS to delay the federal filing date to May 17, 2021 – and now, at least 37 states have conformed to the later filing date. This only applies to federal and state tax returns.
Businesses and individuals with multi-state tax obligations need to be aware of all the filing deadlines and work with their tax advisor to properly coordinate filing and payment due dates. Review this resource to find out which tax documents are due when and for which state. This list is current as of March 23, 2021.
2020 Tax Return Filing Deadline
Many states, including Georgia, have delayed the due date for 2020 income taxes until May 17 to match the IRS. Some states have extended the due date even further. If a state is not listed, it has not changed its due dates (as of this writing).
The following states have moved their due date for filing 2020 taxes – and making 2020 tax payments – back to May 17, 2021, to conform with the IRS:
| Alabama | Arkansas* | California | Colorado |
| Connecticut | Delaware | District of Columbia** | Georgia |
| Illinois | Indiana | Kansas | Kentucky |
| Maine | Massachusetts | Minnesota | Missouri |
| Montana | Nebraska | New Jersey | New Mexico |
| New York | North Carolina | North Dakota | Oregon |
| Pennsylvania | Rhode Island | South Carolina | Tennessee*** |
| Utah | Vermont | Virginia | West Virginia |
| Wisconsin |
*Arkansas: Also applies to S-corporation, fiduciaries and estates, partnership and composite returns.
**District of Columbia: The extension applies to all D-20 (Corporation Franchise Tax), D-30 (Unincorporated Business Franchise Tax), D-40 (Individual Income Tax), Standalone Schedule H (Homeowner/Renter Property Tax Credit), D-41 (Fiduciary Income Tax), D-40B (Nonresident Request for Refund) and D-65 (Partnership Return) tax filers. This includes combined return filers, too.
***Tennessee: Applied to the Hall tax and Franchise and Excise tax (for individuals using Schedule J-2 only).
The following states have extended their due date for filing 2020 taxes – and making 2020 tax payments – to June 15, 2021:
- Louisiana
- Oklahoma
- Texas
Louisiana, Oklahoma and Texas had already extended their tax due dates due to winter storm damage, which is why the later deadline of June 15, 2021, does not conform to the new extension related to COVID-19.
Maryland is the only state (so far) to extend all tax deadlines to July 15, 2021.
In some cases, even if the deadline to file and pay taxes has been extended, the due date for interest payments remains April 15, 2021.
The following states have maintained April 15, 2021, as the deadline to pay interest, even though the tax filing deadline is pushed back:
- Alabama
- North Carolina
2021 Estimated Tax Payment Due
For the most part, estimated taxes for the first quarter in 2021 are still due on April 15, 2021, with just a few exceptions.
The following states have kept the original April 15, 2021, due date for paying estimated taxes:
| Alabama | Arkansas | California | Colorado |
| Connecticut | District of Columbia | Georgia | Illinois |
| Indiana | Kansas | Kentucky | Maine |
| Massachusetts | Minnesota | Missouri | Montana |
| Nebraska | New Jersey | New Mexico | New York |
| North Carolina | North Dakota | Oregon | Pennsylvania |
| Rhode Island | South Carolina | Tennessee | Utah |
| Vermont | Virginia | West Virginia | Wisconsin |
The following states have delayed estimated tax payments until June 15, 2021:
- Louisiana
- Oklahoma*
*Oklahoma: 2020 individual, business and partnership income taxes, and first quarter 2021 estimated income tax, to June 15, 2021. An electing pass-through entity may defer payment of 2020 pass-through entity tax until June 15, 2021. Additionally, taxpayers with Oklahoma franchise tax liability due and payable on or before July 1, 2021, will be granted a waiver of penalties and interest for returns filed by August 1, 2021, if payment is received by September 15, 2021.
Delaware’s due date for estimated tax payments remains April 30, 2021, and Maryland has delayed estimated tax payments until July 15, 2021. For Maryland, the extension applies to individual, pass-through, fiduciary and corporate income tax returns, including first and second quarter estimated payments.
Individual taxpayers can still request an extension to file until October 15, 2021, but remember that any tax or interest will be due sooner (refer to the list above). Also, some business return due dates are not affected by the extensions; C-corporations and trusts are still due on April 15, 2021, for example.
Don’t Wait to File Your 2020 Tax Return
Regardless of the due date, it’s important to file taxes as soon as possible. This ensures a faster refund (if applicable), reduces the chances for fraud and helps to avoid any unusual circumstances that could arise.
Do you have questions on the new tax due dates? Contact your tax advisor for assistance.
