State and Local Tax Deadline Updates

REVISED SALT UPDATE AS OF APRIL 1st, at 2:00pm:

New York: The Tax Department has extended the due date for New York State personal income tax and corporation tax returns originally due on April 15, 2020, to July 15, 2020. Also extended filing and payment until July 15, 2020, for New York State fiduciaries (estates and trusts) originally due on April 15, 2020. Waives interest and penalties.

NY sales tax payments and returns were due March 20, 2020; however, penalty and interest will be waived for quarterly and annual filers who were unable to file or pay on time due to COVID-19 another 60 days. Visit www.tax.ny.gov/press/alerts/sales-tax-relief-for-covid-19.htm. Taxpayers can defer all related tax payments, including installments of estimated taxes for the 2020 tax year, due on April 15, 2020, to July 15, 2020, without penalties and interest, regardless of the amount owed.

If you are unable to file your 2019 return by July 15, 2020, you can request an automatic extension to file your return. The personal and corporate return will then be due on October 15, 2020, and the fiduciary income tax return will be due September 30, if the extension request is filed by July 15, 2020, and you properly estimate and pay your 2019 tax liability with your extension request. No extension is provided for the payment or deposit of any other type of state tax, or for the filing of any state information return. Remittance of income tax withheld by employers required to be made using Form NYS-1, Return of Tax Withheld, must be made on time.

New York City:  Waived penalties for late filing, late payment, and underpayment penalties for business and excise taxes originally due between 3/16/20 and 4/25/20 –can request waiver of penalties on late filed extension or return or separate request. Interest is not waived –from the original due date.

New Jersey: The New Jersey state tax filing deadline WILL BE EXTENDED from April 15th to July 15th. NJ passed the legislation and the Governor has signed it for all payment deadlines for all Corporate Business Tax and Individual Gross Income Tax Returns for GIT and CBT filers.

Connecticut: At the direction of Governor Ned Lamont, the Connecticut Department of Revenue Services (DRS) is extending the filing and payment deadline for personal income tax returns 90 days, to July 15, 2020. Business returns, pass through, UBIT, Corp–file and payment extended to June 15th. The extension also applies to Connecticut estimated income tax payments for the first and second quarters of 2020.

Florida: Penalties and interest are waived for taxpayers unable to file their February 2020 sales and tax return by the March 20th deadline provided they are reported and remitted by Mar 31st. The waiver is automatic. For the March 2020 reporting period, taxes collected in March and due on or before April 20, 2020:
1) Taxpayers not adversely affected by the COVID-19 outbreak are required to continue to file and remit on or before April 20, 2020.
2) Taxpayers adversely affected COVID19 outbreak, the Department will extend the due date to April 30,2020, for any of the February mentioned above taxes collected in March.

All Department of Revenue offices in Florida are temporarily closed to the public at this time. Taxpayers adversely affected by COVID-19 are encouraged to send questions to This e-mail address is being protected from spambots. You need JavaScript enabled to view it . Property taxpayers should contact their county property appraisers and tax collectors for information. Broward County info is here: https://bcpa.net/. Miami/Dade deadline extended for taxpayers filing a tangible personal property return, Form DR-405, info here: https://www.miamidade.gov/pa/property_tangible.asp.

In separate news - The Internal Revenue Service is postponing the date for filing gift tax and generation-skipping transfer tax returns and payments until July 15, 2020, because of the Coronavirus pandemic. The IRS extended the relief it provided earlier this month on the tax-filing and payment dates for most other types of tax returns. The IRS also said the associated interest, additions to tax, and penalties for late filing or late payment will be suspended for the gift tax and generation-skipping transfer tax until July 15th.