Just like last year, 2021 has been a year of changing due dates for filing returns for both state and federal taxes. As things have changed, we have complied some of the key information as well as some of the best locations for you to keep yourself updated on any other changes. For now, read on to see what changes have been made and how it could affect you, your business, and your returns.

Federal Returns

Short story: The IRS is pushing individual return filing date to May 17 without penalties and interest – regardless of what is owed.

What this means for you: If you are filing an individual return, including those who are paying self-employment tax, it is now not due until May 17th. There won’t be any penalties or interest during this time; after May 17th penalties and interest, as well as additional taxes will start to accrue on any remaining unpaid balances. Neither you nor your CPA need to file any paperwork to be eligible for this extended date. If you still need additional time to file past May 17th, that’s when you will file for an extension, which gives you until October 15th to file your return. Remember, just because your filing date is extended does not mean your estimated payments are extended for the first quarter of 2021. Those payments were still due last week on Tax Day of April 15th.

To learn more, see the news release put out on the IRS website.

Virginia State Returns

Virginia is following the IRS and has moved the filing date for individual returns to May 17th. Again, this is just an extension on filing your returns. If you have estimated payments to make, those are still due on their original dates to not face penalties – so first quarter payments are still due on April 15th. The VA Department of Taxation does suggest filing your returns electronically, as due to the pandemic it is taking them longer to process paper returns. To learn more and see other tips for filing in VA, see the news release put out on the VA Department of Taxation website.

Maryland State Returns

Maryland is still operating under a state of emergency, so the Comptroller has pushed the filing date to July 15th. Payments that are normally due for the first quarter (normally due April 15th) and second quarter (normally due June 15th) have both been moved to July 15th. To learn more, see the news release put out by the Comptroller here.

D.C. Returns

Similar to Virginia, D.C. has extended their filing deadline to May 17th for all income tax returns including combined return filers. It’s an automatic extension, so there is no application or paperwork to file for it. You are still able to request a further extension for October 15th (for income, partnership, and franchise returns) or November 15th (for combined returns), but for these extensions you do need to file an extension form with Office of Tax and Revenue. To learn more, see the news release put out on the Office of Tax and Revenue website.

Additional Information

Don’t live in one of the states we focused on in this blog? You can find your state’s specific guidelines and information via the Federation of Tax Administrators website. Scroll down to find your state and follow the link to their website. Or you can scroll through the list of all states in alphabetical order to find your state at the end of this blog. All state links will continue to stay updated with any new changes that may happen between now and their new filing date. If you have any questions, you can call our office at (703)-912-7862 or email us at info@lemayandcompany.com.

Extended State Due Dates

AL – “The Alabama Department of Revenue (ALDOR) will automatically waive, without request, late-payment penalties for payments remitted by May 17, 2021. However, ALDOR is not authorized to waive interest, and any interest accruing from April 15, 2021, through the actual payment date will be due.” Click here for more information: Alabama Department of Revenue.

AZ – More information to come when additional guidance is provided. Click here for more information: Arizona Department of Revenue

AR – Arkansas is extending the individual income tax filing and payment deadline to May 17. Click here for more information: Arkansas Department of Finance and Administration.

CA – Similar to the federal tax filing and payment deadline extension, California will also extend the state tax filing and payment deadline for individuals to May 17th, 2021. The extension does not apply to estimated tax payments due on April 15, 2021. Click here for more information: California Franchise Tax Board

CO – “The Colorado Department of Revenue announced today that it will extend the individual income tax payment and filing deadline by 32 days to May 17, 2021 , without penalties and interest, regardless of the amount owed.” 1040 update released on 3/19 to update due date.  Click here for more information: Colorado Department of Revenue

CT – Connecticut is extending the individual income tax filing and payment deadline to May 17. Click here for more information: Connecticut Department of Revenue Services

DC – The District of Columbia is extending the individual income tax filing and payment deadline to May 17. This does not include estimated payments that are due on April 15. Click here for more information: D.C. Office of Tax and Revenue

DE – Delaware is extending the individual income tax filing and payment deadline to May 17. This does not include estimated payments that are due on April 15. Click here for more information: Delaware Division of Revenue

GA – Georgia is extending the individual income tax filing and payment deadline to May 17. This does not include estimated payments that are due on April 15. Click here for more information: Georgia Department of Revenue

HI – More information to come when additional guidance is provided. Click here for more information: Hawaii Department of Taxation

ID – Idaho’s filing deadline for 2020 income taxes remains April 15. The question on whether to match the federal extension deadline of May 17 will be back before the Idaho Legislature when it reconvenes on April 6. Click here for more information: Idaho State Tax Commission

IL – Illinois is extending the individual income tax filing and payment deadline to May 17. This does not include estimated payments that are due on April 15. Click here for more information: Illinois Department of Revenue

IN – More information to come when additional guidance is provided. Click here for more information: Indiana Department of Revenue

IA – More information to come when additional guidance is provided. Click here for more information: Iowa Department of Revenue

KS – Kansas 2020 individual income tax, fiduciary income tax, and Homestead or Property tax relief refund claim filings are extended to May 17, 2021. This does not include estimated payments that are due on April 15. Click here for more information: Kansas Department of Revenue

KY – Kentucky is extending the individual income tax filing and payment deadline to May 17. This does not include estimated payments that are due on April 15. Click here for more information: Kentucky Revenue Cabinet–Online Taxpayer Service Center

LA – Most returns extended to 6/15. The IRS has indicated that they will not be adjusting electronic filing specifications to allow EFW payments to be submitted with dates after April 15th 2021. Those payments would need to be scheduled directly with the IRS and not through software such as UltraTax. For further details visit IRS Payments. Click here for more information: Louisiana Department of Revenue. For information on Louisiana winter storms relief, see LA-2021-02.

ME – Maine is extending the individual income tax filing and payment deadline to May 17. This does not include estimated payments that are due on April 15. Click here for more information: Maine Revenue Services

MD – All returns are extended to 7/15/21. 1065 updated on 3/18/21.  Updated forms for 1120 are anticipated to be released on 4/15.  Click here for more information: Comptroller of MarylandRELIEF ACT

MA – Massachusetts is extending the individual income tax filing and payment deadline to May 17. This does not include estimated payments that are due on April 15. Click here for more information: Massachusetts Department of Revenue

MI – Michigan is extending the individual AND composite income tax filing and payment deadline to May 17. This does not include estimated payments that are due on April 15. Click here for more information: Michigan Department of Treasury

MN – Minnesota is extending the individual income tax filing and payment deadline to May 17. This does not include estimated payments that are due on April 15. Click here for more information: Minnesota Department of Revenue

MS – More information to come when additional guidance is provided. Click here for more information: Mississippi Department of Revenue

MO – Missouri is extending the individual income tax filing and payment deadline to May 17. This does not include estimated payments that are due on April 15. Click here for more information: Missouri Department of Revenue

MT – Extended the filing and payment deadlines for 2020 Montana individual income tax returns to May 17, 2021. This does not include estimated payments that are due on April 15. Click here for more information: Montana Department of Revenue

NE – Nebraska is extending the individual income tax filing and payment deadline to May 17. This does not include estimated payments that are due on April 15. Click here for more information: Nebraska Department of Revenue

NH – More information to come when additional guidance is provided. Click here for more information: New Hampshire Department of Revenue

NJ – New Jersey is extending the individual income tax filing and payment deadline to May 17. This does not include estimated payments that are due on April 15. Click here for more information: New Jersey Division of Taxation

NM – New Mexico is extending the individual income tax filing and payment deadline to May 17. Click here for more information: New Mexico Taxation and Revenue

NY – New York is extending the individual income tax filing and payment deadline to May 17. This does not include estimated payments that are due on April 15. Click here for more information: New York Department of Taxation and Finance

NC – North Carolina is extending the individual income tax filing and payment deadline to May 17. Click here for more information: North Carolina Department of Revenue

ND – The IRS recently announced it has also extended the federal individual income tax filing deadline to May 17, 2021. Commissioner Rauschenberger has put in place a waiver of income tax penalty and interest allowing taxpayers until May 17 to file and pay, to provide relief to 2021 individual income tax filers impacted by the coronavirus pandemic. Click here for more information: North Dakota State Tax Department

OH – “While certain tax deadlines were extended for 2020, currently all tax return filings and payment due dates remain unchanged for 2021. Continue to check this page or sign up for Tax Alerts for any future updates to filing or payment due dates for 2021.” Ohio Department of Taxation

OK – Most returns extended to 6/15. The IRS has indicated that they will not be adjusting electronic filing specifications to allow EFW payments to be submitted with dates after April 15th 2021. Those payments would need to be scheduled directly with the IRS and not through software such as UltraTax. For further details visit IRS Payments. Click here for more information: Oklahoma Tax Commission. For information on Oklahoma winter storms relief, see OK-2021-01.

OR – Oregon joins the IRS in automatically extending the tax filing, payment due dates, and penalties for individuals to May 17 2021.  Click here for more information: Oregon Department of Revenue

PA – “Pennsylvania Extends Personal Income Tax Filing Deadline To May 17, 2021. To be clear, the extension means the Department of Revenue will waive penalties and interest on final 2020 personal income tax returns and payments through the new deadline of May 17, 2021. Those who make estimated income tax payments should continue to do so on the same filing schedule that they would normally follow. This includes taxpayers with estimated tax payments due on April 15, 2021.” Click here for more information: Pennsylvania Department of Revenue

RI – Rhode Island is extending the individual income tax filing and payment deadline to May 17. This does not include estimated payments that are due on April 15. Click here for more information: Rhode Island Division of Taxation

SC – The South Carolina Department of Revenue (SCDOR) will also extend the state tax filing and payment deadline for individuals to May 17th, 2021. The extension does not apply to estimated tax payments due on April 15, 2021. Click here for more information: South Carolina Department of Revenue

TN – Tennessee is extending the individual income tax filing and payment deadline to May 17. This does not include estimated payments that are due on April 15. Click here for more information: Tennessee Department of Revenue

TX – Most returns extended to 6/15. The IRS has indicated that they will not be adjusting electronic filing specifications to allow EFW payments to be submitted with dates after April 15th 2021. Those payments would need to be scheduled directly with the IRS and not through software such as UltraTax. For further details visit IRS Payments. For information on Texas winter storms disaster relief, see IR-2021-43. Click here for more information: Texas Comptrollers Office. Additionally, the Texas Comptroller’s Office has extended Franchise Tax deadlines to 6/15 as well. Click here to view the statement.

UT – Utah is extending the individual income tax filing and payment deadline to May 17. This does not include estimated payments that are due on April 15. Click here for more information: Utah State Tax Commission

VT – “By Vermont law, the Vermont personal income tax filing due date for tax year 2020 is also extended to May 17, 2021. This means taxpayers can file their 2020 personal income tax return, and pay any tax owed, by May 17, 2021 without any penalties or interest.” Click here for more information: Vermont Department of Taxes

VA – Virginia is extending the individual income tax filing and payment deadline to May 17. This does not include estimated payments that are due on April 15. Click here for more information: Virginia Department of Taxation

WV – West Virginia is extending the individual income tax filing and payment deadline to May 17. More information to come when additional guidance is provided. Click here for more information: West Virginia Department of Revenue

WI – Wisconsin is extending the individual income tax filing and payment deadline to May 17. This does not include estimated payments that are due on April 15. Click here for more information: Wisconsin Department of Revenue