State & Local Tax Impacts of COVID-19 for Delaware – 2020

Thoughtware Alert Published: Dec 11, 2020 | Updated: May 05, 2021

Information current as of December 31, 2020.

COVID-19 has changed life across the globe. Many taxing jurisdictions are taking mitigating actions to create social distance and aid taxpayers. The following is a running list of actions by jurisdiction, which generally result in additional time to file and/or pay. Further, many jurisdictions have closed their offices to in-person use by taxpayers and suspended their audit and administrative functions. This alert doesn’t cover similar waivers from local-level taxing authorities. These developments continue to quickly evolve; check with your BKD Trusted Advisor or visit our COVID-19 Resource Center for current information as needed.

Information Specific to Delaware

  • Delaware’s deadline for filing personal income tax returns has been postponed to July 15.
    • Delaware DOR Notice, March 23, 2020.
  • The deadline for filing corporate final, corporate tentative, estimated personal income taxes, and fiduciary income taxes is extended to July 15.
    • Delaware DOR Technical Information Memorandum 2020-01, March 23, 2020.
  • Due to “rolling conformity” with federal income tax rules and tax extensions adopted by the IRS in response to the COVID-19 emergency, Delaware has announced the July 15 deadline applies to corporate income tax tentative returns due April 15, 2020, and the final personal income tax returns, estimated personal income tax payments, and fiduciary income tax returns each due April 30, 2020. The state hasn’t extended the deadlines for filing returns and payments for other state taxes and fees. 
    • DOR Notice, April 9, 2020.
  • Delaware extended the application deadline for the Senior School Property Tax Credit Program from April 30, 2020, to June 1, 2020.
    • Governor’s Announcement, April 30, 2020.

For more information, reach out to your BKD Trusted Advisor or use the Contact Us form below.

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