A number of states have extended filing and payment deadlines. The following is a summary of the status of extensions for states within the McCarter & English footprint:

Connecticut

• The Connecticut Department of Revenue Services extended the filing and payment deadlines for 2020 Connecticut corporation business tax returns to June 15, 2020.
• The Connecticut Department of Revenue Services extended the filing and payment deadlines for Connecticut personal income tax returns to July 15, 2020. The Department also extended Connecticut estimated income tax payments for the first and second quarters of 2020 by 90 days.

Delaware

• The Delaware Division of Revenue has advised taxpayers that under applicable law all final Delaware corporate income tax returns are due on July 15, 2020, which is the due date of the corresponding federal tax return.
• Delaware tentative corporate tax returns that would be due on April 15, 2020, are now due on July 15, 2020.
• Personal and fiduciary income tax returns and payments that would be due on April 30, 2020, are now due on July 15, 2020. Additional time to October 15, 2020, to file can be requested. Payment is still due by April 30, 2020.
• Estimated personal income tax payments that are due on April 30, 2020, are extended to July 15, 2020. Note that second quarter payments remain due on June 15, 2020.

District of Columbia

• The District of Columbia extended the deadline for taxpayers to file and pay their District of Columbia individual and fiduciary income tax returns, partnership tax returns, and franchise tax returns to July 15, 2020.

Massachusetts

• The Massachusetts Department of Revenue has not yet issued any guidance regarding the extension of time for filing corporate or personal income tax returns but has indicated that they “are working on a plan to provide relief with respect to Massachusetts returns and payments.”
• The Massachusetts Department of Revenue has indicated taxpayers can still request extensions to file in the ordinary course and can request the abatement of any penalties due to COVID-19 issues under existing law.

New Jersey

• The New Jersey Legislature passed Assembly Bill 3841 and that bill is on the Governor’s desk awaiting signature. That bill would automatically extend annual and quarterly filing deadlines for personal income and corporation business tax returns to correspond to the extended federal filing and payment deadlines. It is unclear at this point whether the Governor will sign the bill in its current form.

New York

• The New York State Department of Taxation and Finance has not yet extended the deadline to file personal income tax returns or other tax returns.

Pennsylvania

• The Pennsylvania Department of Revenue extended the filing deadline for 2019 Pennsylvania personal income tax returns to July 15, 2020. The department also will waive penalties and interest on taxpayer’s 2019 personal income tax payments through the July 15, 2020, filing deadline.
• The Pennsylvania Department of Revenue has provided additional time for taxpayers to file an appeal of a tax assessment or a petition for refund of taxes with the Board of Appeals until the later of 30 days after the reopening of the Board of Appeals offices or the original appeal deadline. This extension applies to any appeals and refunds where the original deadline was prior to the March 16, 2020, closure of the Board of Appeals.

Please note that states are still in the process of responding to the effects of COVID-19 and taxpayers should check the relevant state revenue department website for the most up-to-date information.

For information on the deferral of U.S. federal income tax filings and payments, please click here.

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