Resources for Upcoming Extended Filing Deadlines

 – September 3, 2019
Resources for Upcoming Extended Filing Deadlines

The AICPA Tax Policy & Advocacy and State Legislation teams have prepared resources for states that are affected by the continuing implementation of the federal Tax Cuts and Jobs Act (TCJA).

Draft Department of Revenue Guidance for This Year

This year, the draft Department of Revenue guidance suggests:

  • One-month extended filing relief for ALL taxpayers (last year, it was only for corporations), and
  • Estimated payment/withholding relief for individuals similar to the federal relief provided for 2018.

The AICPA has developed bullet points on the issue as well.

Which states are potentially impacted and may need to request one-month extended filing relief?

States that responded last year to a similar request for corporate filing relief are italicized if they provided case-by-case relief and in bold if they provided corporate automatic one-month filing penalty relief.

Potentially affected states (with current extended Sept. 16, Sept. 30, Oct. 15 and Nov. 15 filing deadlines) include:

Alabama, Arizona, Arkansas, California, Colorado, Delaware, District of Columbia, Florida, Georgia, Hawaii, Idaho, Illinois, Iowa, Kansas, Kentucky (non-corp), Maine (non-corp), Maryland (non-corp), Massachusetts, Minnesota (non-corp), Michigan (non-corp), Mississippi, Missouri, Nebraska (non-corp), New Jersey, New Mexico, North Carolina, Ohio (non-corp), North Dakota (non-corp), Ohio (non-corp), Rhode Island, South Carolina, Tennessee, Texas, Utah, Vermont (non-corp), Virginia (non-corp), and West Virginia.

The AICPA has compiled several links that you can refer to for a listing of states’ due dates and extensions.