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