State & Local Tax Impacts of COVID-19 Resource Center
Information current as of December 31, 2020.
The SARS-CoV-2 virus and the incidence of COVID-19 are changing 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 for tax year 2019 filings (unless noted otherwise). 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.
Legislative Sessions
The following jurisdictions have suspended legislative activities as noted:
- All legislatures are back in session, in special session, or adjourned for the year.
Federal Tax
- The IRS has issued a 90-day extension to the April 15 deadline to file and pay taxes. The IRS also removed the dollar limitations previously imposed on the deferral.
- Notice 2020-17, March 20, 2020 – See this recent BKD Thoughtware® article for more information.
- The IRS has updated its comprehensive list of tax forms and payments that have been extended. Individuals, trusts, estates, corporations and other noncorporate tax filers now have extra time to file and pay their taxes for 2019 and make estimated first- and second-quarter tax payments for 2020 until July 15.
- Notice 2020-23, April 9, 2020.
- Also see IRS Coronavirus Tax Relief webpage.
Alabama
See information specific to Alabama.
Read MoreAlaska
See information specific to Alaska.
Read MoreArizona
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Read MoreArkansas
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Read MoreCalifornia
See information specific to California.
Read MoreColorado
See information specific to Colorado.
Read MoreConnecticut
See information specific to Connecticut.
Read MoreDelaware
See information specific to Delaware.
Read MoreDistrict of Columbia
See information specific to the District of Columbia.
Read MoreFlorida
See information specific to Florida.
Read MoreGeorgia
See information specific to Georgia.
Read MoreHawaii
See information specific to Hawaii.
Read MoreIdaho
See information specific to Idaho.
Read MoreIllinois
See information specific to Illinois.
Read MoreIndiana
See information specific to Indiana.
Read MoreIowa
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Read MoreKansas
See information specific to Kansas.
Read MoreKentucky
See information specific to Kentucky.
Read MoreLouisiana
See information specific to Louisiana.
Read MoreMaine
See information specific to Maine.
Read MoreMaryland
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Read MoreMassachusetts
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Read MoreMichigan
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Read MoreMinnesota
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Read MoreMississippi
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Read MoreMissouri
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Read MoreMontana
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Read MoreNebraska
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Read MoreNew Hampshire
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Read MoreNew Jersey
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Read MoreNew Mexico
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Read MoreNew York
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Read MoreNorth Carolina
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Read MoreNorth Dakota
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Read MoreOhio
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Read MoreOklahoma
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Read MoreOregon
See information specific to Oregon.
Read MorePennsylvania
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Read MorePuerto Rico
See information specific to Puerto Rico.
Read MoreRhode Island
See information specific to Rhode Island.
Read MoreSouth Carolina
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Read MoreTennessee
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Read MoreTexas
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Read MoreUtah
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Read MoreVermont
See information specific to Vermont.
Read MoreVirginia
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Read MoreWashington
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Read MoreWest Virginia
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Read MoreWisconsin
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Read MoreWyoming
See information specific to Wyoming.
Read MoreFor more information, reach out to your BKD Trusted Advisor or use the Contact Us form below.
Visit our COVID-19 Resource Center for relevant news, changing guidelines, and new regulations, as well as BKD’s COVID-19 Recovery Dashboard—a dynamic data stream designed to provide a snapshot of the economic information that’s most important to you.
