State COVID-19 Filing Guidance and Relief

Prior to the Internal Revenue Service (IRS) release of Notice 2020-17 on March 18, 2020, a number of states had issued extensions of time to file and/or pay business income tax and individual income tax and/or relief from late filing/payment penalties. Notice 2020-17 is available here. Other states have adopted the federal relief, while a number of others are expected to issue guidance.

As of March 19, 2020, the following states have announced business and individual income tax return filing extensions and/or late filing/payment penalty relief: California, Connecticut, Maryland, North Carolina, Oregon, South Carolina, and Washington. Additional states have announced, or it has been reported, that they will follow Notice 2020-17 and these include: Alabama, Colorado, Georgia, Indiana, Massachusetts, Michigan, and Ohio.

We will continue to monitor and keep you updated as additional information and guidance is released. If you have any questions or concerns, please contact us at 517.323.7500.

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This article originally appeared in BDO USA, LLP’s “Insights” blog (https://www.bdo.com/insights/tax/state-and-local-tax/state-covid-19-filing-guidance-and-relief). Copyright © 2020 BDO USA, LLP. All rights reserved. www.bdo.com