Tax Year 2020 Individual Filing and Payment Due Date Extension
- Article Type:
- Documentation
- Last Modified:
- 11/05/2022
Objectives
On March 17, 2021, the Treasury Department and Internal Revenue Service announced that the federal income tax filing and payment due date for individuals for the 2020 tax year will be automatically extended from April 15, 2021, to May 17, 2021 without penalties and interest, regardless of the amount owed. This postponement applies to individual taxpayers, including individuals who pay self-employment tax. Penalties, interest and additions to tax will begin to accrue on any remaining unpaid balances as of May 17, 2021. This extension does not apply to first quarter estimate payments, which are still due April 15, 2021.
Most states have likewise extended their filing and payment due dates. The software will reflect these updates in the order in which they were announced.
Most states have likewise extended their filing and payment due dates. The software will reflect these updates in the order in which they were announced.
Environment
CCH Axcess Tax
CCH Prosystem fx
CCH Prosystem fx
Details
| Tax Year 2020 Individual Filing and Payment Due Date Extension - Jurisdictional Summary | ||||||
|---|---|---|---|---|---|---|
| JURISDICTION (Blue highlights indicate jurisdictions that match federal changes) | Deadline Changes Conform with Federal (i.e. From 4/15 to 5/17), Unless Noted Otherwise | Does the Filing Deadline Move to 5/17? |
| Is Interest Deferred to 5/17? | Is the 2020 Q1 Estimate Delayed to 5/17? | Is the 2020 Q2 Estimate Delayed to 7/15? |
| Federal | Y | Y | Y | N | N | |
| AZ, CO, CT, GA, IL, IN, KY, KYC, MA, ME, MN, MO-STL, MS, MT, ND, NE, NJ, NM, NY, OH, OR, OR-MUL, PA, PA-PAC, RI, SC, UT, VA, WI, WV | Y | Y | Y | N | N | |
| AL | Y | Y | N | N | N | |
| AK*, HI, OH-OHC, MI-DTW, NH*, NV* | Due dates did not change | N | N | N | N | N |
| AR, ID, KS, VT | Includes fiduciary returns (1041) | Y | Y | Y | N | N |
| CA, DE, MI, MO | Includes composite returns | Y | Y | Y | N | N |
| DC. MO-MKC | All dates moved to 5/17 | Y | Y | Y | N | N |
| FL | Corporate Income / Franchise tax returns originally due between 2/11/21 through 6/15/21, are now due 6/30/21 (1120/1120S only) | N | Y | Y | N | N |
| IA | Dates moved to 6/1/2021 | N | Y | Y | Y | N |
| LA, TX | All dates moved to 6/15 due to winter storms | N | Y | Y | Y | N |
| MD | All dates moved to 7/15 | N | Y | Y | Y | Y |
| NC | Y | Y | N | N | N | |
| NY-NYC | Return due date did not change. Penalty will be waived through 5/17. | N | Y | N | N | N |
| OK | All payment dates moved to 6/15 due to winter storms. Returns must be filed by original due date. | N | Y | Y | Y | N |
| PA-PHI | Includes BIRT, NPT, ET, and SIT | Y | Y | Y | N | N |
| TN | Includes LLC's | Y | Y | Y | N | N |
| * No state income tax | ||||||
Additional Information
N/A
| Solution Id | 000218394/Tax-Year-2020-Individual-Filing-and-Payment-Due-Date-Extension |
|---|---|
| Direct Link |
