Tax Year 2020 Individual Filing and Payment Due Date Extension

  • Article Type:
  • Documentation
  • Last Modified:
  • 04/26/2021

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. 

Environment

CCH Axcess Tax
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?


Are
Penalties
Deferred
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 YYYNN
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
 YYYNN
AL YYNNN
AK*, HI, OH-OHC,
MI-DTW, NH*, NV*
Due dates did not changeNNNNN
AR, ID, KS, VTIncludes fiduciary returns (1041)YYYNN
CA, DE, MI, MOIncludes composite returnsYYYNN
DC. MO-MKCAll dates moved to 5/17YYYNN
FLCorporate Income / Franchise
tax returns originally due between 2/11/21 through
6/15/21, are now due 6/30/21 (1120/1120S only)
NYYNN
IADates moved to 6/1/2021NYYYN
LA, TXAll dates moved to 6/15 due to winter stormsNYYYN
MDAll dates moved to 7/15NYYYY
NC YYNNN
NY-NYCReturn due date did not change. Penalty will
be waived through 5/17.
NYNNN
OKAll payment dates moved to 6/15 due to
winter storms. Returns must be filed by
original due date.
NYYYN
PA-PHIIncludes BIRT, NPT, ET, and SITYYYNN
TNIncludes LLC'sYYYNN
* No state income tax

Additional Information

N/A

  Solution Tools
  Attachments
 Solution Id 000125065/Tax-Year-2020-Individual-Filing-and-Payment-Due-Date-Extension
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