State & Local Tax Impacts of COVID-19 Resource Center

Thoughtware Resource Published: Dec 11, 2020 | Updated: Mar 11, 2021

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Information current as of February 28, 2021.

Calendar-year 2021 seems to have unfortunately carried over many of the issues from 2020, as COVID-19 continues to affect much of our daily lives. Taxing jurisdictions are still actively taking mitigating actions and/or extending relief provisions, which generally result in additional time to file and/or pay for tax year 2020 filings (unless noted otherwise). Further, many jurisdictions continue to operate under limited in-person procedures for their compliance, audit, and administrative functions. These developments continue to quickly evolve; check with your BKD Trusted Advisor™ or visit our COVID-19 Resource Center for current information as needed. Continue reading for a by-state listing of developments. Also, please note that these tracking lists don’t include similar relief from local-level taxing authorities.

Legislative Sessions

As many state legislatures were already out of session or suspended by the time the pandemic shutdown occurred last year, the majority of state tax developments were announced via administrative actions during 2020. For 2021, most state legislatures are in full session, so BKD anticipates legislative developments to be more prevalent this year. However, the following states have suspended their 2021 legislative sessions due to COVID-19:

Colorado Suspended until February 16, 2021

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.

Alaska

See information specific to Alaska.

Arizona

See information specific to Arizona.

Arkansas

See information specific to Arkansas.

California

See information specific to California.

Colorado

See information specific to Colorado.

Connecticut

See information specific to Connecticut.

Delaware

See information specific to Delaware.

District of Columbia

See information specific to the District of Columbia.

Florida

See information specific to Florida.

Georgia

See information specific to Georgia.

Hawaii

See information specific to Hawaii.

Idaho

See information specific to Idaho.

Illinois

See information specific to Illinois.

Indiana

See information specific to Indiana.

Iowa

See information specific to Iowa.

Kansas

See information specific to Kansas.

Kentucky

See information specific to Kentucky.

Louisiana

See information specific to Louisiana.

Maine

See information specific to Maine.

Maryland

See information specific to Maryland.

Massachusetts

See information specific to Massachusetts.

Michigan

See information specific to Michigan.

Minnesota

See information specific to Minnesota.

Mississippi

See information specific to Mississippi.

Missouri

See information specific to Missouri.

Montana

See information specific to Montana.

Nebraska

See information specific to Nebraska.

New Hampshire

See information specific to New Hampshire.

New Jersey

See information specific to New Jersey.

New Mexico

See information specific to New Mexico.

New York

See information specific to New York.

North Carolina

See information specific to North Carolina.

North Dakota

See information specific to North Dakota.

Ohio

See information specific to Ohio.

Oklahoma

See information specific to Oklahoma.

Oregon

See information specific to Oregon.

Pennsylvania

See information specific to Pennsylvania.

Puerto Rico

See information specific to Puerto Rico.

Rhode Island

See information specific to Rhode Island.

South Carolina

See information specific to South Carolina.

Tennessee

See information specific to Tennessee.

Texas

See information specific to Texas.

Utah

See information specific to Utah.

Vermont

See information specific to Vermont.

Virginia

See information specific to Virginia.

Washington

See information specific to Washington.

West Virginia

See information specific to West Virginia.

Wisconsin

See information specific to Wisconsin.

Wyoming

See information specific to Wyoming.

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

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