This chart outlines COVID-19 related updates and changes to State tax filing deadlines and State tax payment deadlines for all 50 states for Individual, Fidicuary, and C-Corporation tax return.
Alabama
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Alaska
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Arizona
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Arkansas
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
California
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Colorado
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 10/15/2020 | 10/15/2020 | 10/15/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
The Colorado Department of Revenue has announced that all income tax returns that were required to be filed by April 15, 2020 are granted an automatic 6-month extension and are due on or before October 15, 2020.
Connecticut
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 7/15/2020 | 6/15/2020 | 7/15/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 7/15/2020 | 6/15/2020 | 7/15/2020 |
District of Columbia
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Delaware
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Florida
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
Georgia
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Hawaii
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 7/20/2020 | 7/20/2020 | 7/20/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 7/20/2020 | 7/20/2020 | 7/20/2020 |
Idaho
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 6/15/2020 | 6/15/2020 | 6/15/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 6/15/2020 | 6/15/2020 | 6/15/2020 |
Illinois
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
This does NOT impact the first and second installments of estimated payments for 2020 taxes that are due April 15 and June 15.
Indiana
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Iowa
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 7/31/2020 | 7/31/2020 | 7/31/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 7/31/2020 | 7/31/2020 | 7/31/2020 |
Kansas
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Kentucky
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
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.
Louisiana
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Maine
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Maryland
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 7/15/2020 | 6/1/2020 | 7/15/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 7/15/2020 | 6/1/2020 | 7/15/2020 |
Massachusetts
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 7/15/2020 | 4/15/2020 | 7/15/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 7/15/2020 | 4/15/2020 | 7/15/2020 |
Corporate filing date not extended, while late file and pay penalties will be waived if filed and paid by 7/15.
Michigan
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/31/2020 | 7/15/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/31/2020 | 7/15/2020 |
Minnesota
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 7/15/2020 | Not changed, automatic extension. | Not changed, automatic extension. |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 7/15/2020 | Not changed, automatic extension. | Not changed, automatic extension. |
The Minnesota due date of April 15, 2020 for corporate franchise tax payments has not changed, but under current Minnesota law, corporations receive an automatic extension to file their state return to the later date of November 15, 2020, or the date of any federal extension to file. The Minnesota due date of April 15, 2020 for partnership, fiduciary, and S-corporation income tax payments has not changed, but under current Minnesota law, partnerships, fiduciaries, and S corporations receive an automatic extension to file their state return to the date of any federal extension to file.
Mississippi
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 5/15/2020 | 5/15/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 5/15/2020 | 5/15/2020 |
The first quarter estimated tax payment is extended until May 15, 2020.
Missouri
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Montana
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 7/15/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 7/15/2020 |
Nebraska
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Nevada
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| n/a | n/a | n/a |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| n/a | n/a | n/a |
New Hampshire
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| n/a | n/a | n/a |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| n/a | n/a | n/a |
The NH Department of Revenue Administration (DRA) will grant relief to all Business Tax and Interest & Dividends Tax taxpayers for the NH automatic 7-month filing extension and estimated tax payment safe harbor.
New Jersey
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
A bill extending the New Jersey filing and payment due date for New Jersey income tax returns from April 15, 2020 to June 30, 2020 is pending the Governor’s signature.
New Mexico
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 |
New York
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
North Carolina
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 4/15/2020 | 4/15/2020 | 4/15/2020 |
Penalties will be waived for payments received by 07/15. Under state law, the Department must charge interest for tax due but received after April 15.
North Dakota
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Ohio
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Oklahoma
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Oregon
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Pennsylvania
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 7/15/2020 | 8/14/2020 | 7/15/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 7/15/2020 | 8/14/2020 | 7/15/2020 |
Rhode Island
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
South Carolina
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
South Dakota
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| n/a | n/a | n/a |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| n/a | n/a | n/a |
Tennessee
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| n/a | 7/15/2020 | n/a |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| n/a | 7/15/2020 | n/a |
The due date for filing and paying franchise and excise tax returns from April 15, 2020 to July 15, 2020.
Texas
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| n/a | n/a | n/a |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| n/a | n/a | n/a |
Utah
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Vermont
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Virginia
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 6/1/2020 | 6/1/2020 | 6/1/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 6/1/2020 | 6/1/2020 | 6/1/2020 |
Washington
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| n/a | 6/15/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| n/a |
The Department currently has the authority to waive interest only through April 17, 2020. Interest will begin accruing after this date on outstanding balances.
West Virginia
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Wisconsin
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| 7/15/2020 | 7/15/2020 | 7/15/2020 |
Wyoming
Filings
| 1040 Filing Deadline | 1120 Filing Deadline | 1041 Filing Deadline |
| n/a | n/a | n/a |
Payments
| 1040 Payment Deadline | 1120 Payment Deadline | 1041 Filing Deadline |
| n/a | n/a | n/a |
