tax season resources
Tax & AccountingMarch 13, 2021

Latest Impacts to 2021 Tax Season Filing Dates [Updated April 13]

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Every year comes with its own unique set of circumstances and challenges that can affect the tax filing season. With the continued influence of COVID-19, extreme weather influencing filing deadlines, and major legislative pieces increasing the need for client communication, to name a few, 2021 is no different.

Wolters Kluwer has compiled several resources to help you succeed during busy season and beyond. Below you'll find a state filing deadline table (go directly to the state filing deadline table), and two Resources and Tools sections to help you answer client questions - one focusing on the American Rescue Plan Act of 2021 (go directly to the American Rescue Plan of 2021 Tools and Resources), and the containing federal tax filing updates (go directly to the Federal Tax Resources and Tools).

Changes in state and federal legislation always bring an influx in inquiries. With the tools provided above, take this opportunity to communicate with clients who 1) may not have reached out for tax services this year, 2) may have missing or incomplete organizers, 3) want the personal touch or to feel special, and 4) may be good targets to pitch higher margin advisory services.

Take this time to differentiate yourself from the highly competitive environment that is the accounting industry and see your customer base grow.

April 13, 2021 - National Law Review Releases Analysis of American Rescue Plan Act of 2021's Free and Extended COBRA Coverage.


On April 07 the Department of Labor issued additional guidance regarding the American Rescue Plan Act of 2021's free and extended COBRA coverage for individuals and tax credits to employers to offset the cost of the COBRA coverage. The National Law Review goes into detail about how the Act affects employers, taking into account the Department of Labor's recently released guidance. See more details in the American Rescue Plan Act of 2021 Resources and Tools section

April 06, 2021 - Multiple States Conform with IRS Filing and Payment Deadline.


Multiple states announced their intent to conform with the extended IRS individual income tax filing and payment extension of IRS deadline of May 17, 2021. With this update, those states with individual income taxes have announced their intent to conform to the federal extension - or their intent to maintain their original filing and payment deadlines. See more details in the 2021 State Tax Filing Deadline Breakdown below.

April 05, 2021IRS Extends Additional Tax Deadlines For Individuals to May 17.


On March 29, the IRS announced that individuals have until May 17, 2021 to meet certain deadlines that would normally fall on April 15, such as making IRA and HSA contributions, filing certain claims for a refund, etc. See more details in the Federal Tax Filing Resources and Tools below. 

March 31, 2021 - IRS to Recalculate Taxes on Unemployment Benefits; Refunds to Start in May.


On March 31, the IRS announced that that it will take steps to automatically refund money this spring and summer to people who filed their tax return reporting unemployment compensation before the recent changes made by the American Rescue Plan. See more details in the American Rescue Plan Act of 2021 Resources and Tools section below.

March 26, 2021 - Vermont Conforms with IRS Filing and Payment Deadline.


On Mar 17, the IRS extended the federal income tax filing due date for individuals for the 2020 tax year from April 15, 2021, to May 17, 2021. By Vermont law, the Vermont personal income tax filing due date for the tax year 2020 is also extended to May 17, 2021. See more details in the 2021 State Tax Filing Deadline Breakdown below.

March 23, 2021 - IRS Provides Unemployment Compensation Filing Guidance for MAGI Calculation;  Multiple States Conform with IRS Filing and Payment Deadline.


The IRS release additional guidance regarding the American Rescue Plan Act of 2021’s changes to unemployment taxability, most notably, a change in the modified adjusted gross income (MAGI) calculation for unemployment compensation exclusion. See more details in the American Rescue Plan Act of 2021 Resources and Tools section below.

Indiana Governor Eric Holcomb announced the Indiana Department of Revenue (DOR) is extending individual income tax filing and payment deadlines to align with the Internal Revenue Service (IRS) deadline of May 17, 2021. See more details in the 2021 State Tax Filing Deadline Breakdown below.

March 17, 2021 - IRS Provides Unemployment Compensation Filing Guidance for Paper Filers; IRS Extends Individual Filing Deadline to May 17, 2021.


On March 16, 2021, the IRS released guidance regarding the American Rescue Plan Act of 2021’s changes to unemployment taxability. This guidance was subsequently updated on March 23, 2021; please refer to the March 23 link in the Federal Tax Filing Resources and Tools below for more details.

The next day, the IRS and Treasury Department announced that the federal income tax filing due date for individuals for the 2020 tax year will be automatically extended from April 15, 2021, to May 17, 2021. 

A summary of both announcements and a link to the full IRS release for both unemployment compensation and the Individual filing deadline extension can be found in the Federal Tax Filing Resources and Tools section below.

TaxWise®, ATX™, CCH Axcess™ Tax, and CCH® ProSystem fx® Tax preparation software will be updated to reflect the changes to unemployment compensation and the extended individual tax filing deadline. 

We are working closely with the IRS, to help ensure these calculations are based on IRS e-filing guidance and are auto-calculated. For more details about your specific product, please refer to the product support pages: 

March 13, 2021 - American Rescue Plan Act of 2021 Signed into Law.


Many of the tax provisions in the American Rescue Plan Act of 2021 are extensions or expansions of existing provisions and are meant to provide some immediate assistance to individuals and businesses affected by the COVID-19 pandemic. See more details in the American Rescue Plan Act of 2021 Resources and Tools section below.

2021 State Tax Filing Deadline Breakdown

Please refer to the State Tax Filing Deadline grid below for updated information. As we receive official guidance from agencies we will add or amend the information below, including linking to applicable state and/or federal guidance, and whether the new due date listed is for state returns, federal returns, or both.

Note: many states are aligning their filing and payment deadlines to conform with the U.S. Department of the Treasury's announcement on Wednesday, March 17, where it indicated federal income tax filings and payments would be extended until May 17, 2021. 

Jurisdiction New Due Date Notes
Alabama 05/17/2021 State and Federal. The Alabama Department of Revenue has automatically extended the 2020 individual income tax filing deadline from April 15, 2021 to May 17, 2021 without penalties. ALDOR is not authorized to waive interest, and any interest accruing from April 15, 2021, through the actual payment date will be due.

Alabama Announcement
 Arkansas 05/17/2021

State and Federal. Governor Asa Hutchinson has automatically extended the 2020 individual income tax filing and payment deadline from April 15, 2021 to May 17, 2021, without penalties or interest. The extension does not apply to 2021 estimated tax payments.

Arkansas Announcement

 Arizona  05/17/2021

State and Federal. The Arizona Department of Revenue (DOR) has automatically extended the 2020 individual income tax filing and payment deadline from April 15, 2021 to May 17, 2021, without penalties or interest. The announcement by ADOR includes individual, corporate and fiduciary tax returns. The extension does not apply to 2021 estimated tax payments.

Arizona Announcement

California 05/17/2021 State and Federal. The California Franchise Tax Board (FTB) has automatically extended the 2020 individual income tax filing and payment deadline from April 15, 2021, to May 17, 2021, without penalties or interest. The extension does not apply to estimated tax payments due on April 15, 2021.

California Announcement
Colorado 05/17/2021 State and Federal. The Colorado Department of Revenue has automatically extended the 2020 individual income tax filing and payment deadline from April 15, 2021, to May 17, 2021, without penalties or interest. The extension will not apply to estimated payments due on April 15, 2021.

Colorado Announcement
Connecticut 05/17/2021 State and Federal. The Connecticut Department of Revenue Services has automatically extended the 2020 individual income tax filing and payment deadline from April 15, 2021, to May 17, 2021, without penalties or interest.

Connecticut Announcement
D.C. 05/17/2021 State and Federal. The District of Washington has automatically extended the 2020 individual income tax filing and payment deadline from April 15, 2021, to May 17, 2021, without penalties or interest. This extension applies to all D-20, D-30, D-40, Standalone Schedule H, D-41, D-40B, and D-65 tax filers, and includes combined return filers.

D.C. Announcement
Delaware 05/17/2021 State and Federal. The Delaware Division of Revenue has automatically extended the 2020 individual income tax filing and payment deadline from April 15, 2021, to May 17, 2021, without penalties or interest. This extension does not apply to estimated tax payments made quarterly by individuals, to corporate, or to fiduciary income tax returns.

Delaware Announcement
Georgia 05/17/2021 State and Federal. The Georgia Department of Revenue (DOR) has automatically extended the 2020 individual income tax filing and payment deadline from April 15, 2021, to May 17, 2021, without penalties or interest.

Georgia Announcement
Hawaii 04/20/2021

State only. The Hawaii State Department of Taxation will not extend the Tax Year 2020 filing deadline. Taxpayers must file their returns by April 20, 2021.

Hawaii Announcement

Idaho 05/17/2021 

State and Federal. The Idaho State Tax Commission has automatically extended the 2020 individual income tax filing and payment deadline from April 15, 2021 to May 17, 2021, without penalties or interest. The extension applies to all taxpayers subject to Idaho’s individual income tax (i.e., individuals, trusts, and estates), regardless of the amount owed. This extension does not apply to estimated tax payments made quarterly by individuals.

Idaho Announcement

Indiana 05/17/2021 State and Federal. The Indiana Department of Revenue will automatically extend the 2020 individual income tax filing and payment deadline from April 15, 2021, to May 17, 2021. All other tax return filings and payment due dates remain unchanged. See the Indiana announcement for more detail.

Indiana Announcement
Illinois 05/17/2021

State and Federal. The Illinois Department of Revenue will automatically extend the 2020 individual income tax filing and payment deadline from April 15, 2021, to May 17, 2021, without penalties or interest. The filing extension does not apply to estimated tax payments that are due on April 15, 2021. See the Illinois announcement for more detail.

Illinois Announcement

Iowa 06/01/2021

State only. The Iowa Director of the Department of Revenue has automatically extended the deadline for filing and paying 2020 Iowa individual income taxes, and the deadline for individuals to make first quarter 2021 estimated income tax payments from April 30, 2021 to June 1, 2021.

Iowa Announcement

Kansas 05/17/2021 

State and Federal. Governor Laura Kelly announced that the Kansas 2020 individual income tax, fiduciary income tax, and Homestead or Property tax relief refund claim filing and payment deadlines are extended to May 17, 2021. The extension does not apply to estimated tax payments that are due on April 15, 2021.

Kansas Announcement

Kentucky 06/15/2021
OR
05/17/2021
State and Federal. The Kentucky Department of Revenue will automatically extend the 2020 individual income tax filing and payment deadline from April 15, 2021, to May 17, 2021, without penalties or interest. The filing extension does not apply to estimated tax payments that are due on April 15, 2021.

State and Federal. The Kentucky Department of Revenue will honor the recently announced IRS special relief. The Kentucky tax extensions allow taxpayers affected by Texas winter storms until June 15, 2021, to file Kentucky tax returns and submit tax payments for the following taxes: individual income tax; corporate income tax; and income tax withholding. The June 15 deadline also applies to quarterly estimated income tax payments due April 15.

Kentucky Announcement
Louisiana 06/15/2021 State and Federal. The Louisiana Department of Revenue is granting automatic filing and payment extensions to taxpayers affected by the severe winter storms. For individual income, corporation income and franchise, fiduciary income, partnership, and partnership composite tax returns and payments with original or extended due dates on or after February 11, 2021, and before June 14, 2021, the automatic extended due date is June 15, 2021. For purposes of income and franchise tax only, this extension shall apply to all taxpayers and paid tax preparers in Louisiana and Texas regardless of parish or county, respectively. Tax returns and payments for the 2020 income tax year and 2021 franchise tax year are extended to June 15, 2021. See Lousiana and IRS announcements for more detail.

IRS Announcement

Lousiana Announcement
Maryland 07/15/2021 For State Returns Only. The extension applies to individual, pass-through, fiduciary, and corporate income tax returns, including first and second quarter estimated payments. See Maryland announcement for more detail.

Maryland Announcement
Massachusetts 05/17/2021

State and Federal. The Massachusetts Department of Revenue has automatically extended the 2020 individual income tax filing and payment deadline from April 15, 2021 to May 17, 2021, without penalties or interest. The extension does not apply to estimated tax payments, corporate returns, and fiduciary returns.

Massachusetts Announcement

Michigan  05/17/2021

State and Federal. The Michigan Department of Revenue has automatically extended the 2020 individual and composite income tax filing and payment deadline from April 15, 2021 to May 17, 2021, without penalties or interest. The extension does not apply to estimated tax payments, corporate returns, and fiduciary returns.

Michigan Announcement

Minnesota 05/17/2021 

State and Federal. The Minnesota Department of Revenue has announced a grace period for 2020 individual income tax filing and payments, extended the deadline from April 15, 2021 to May 17, 2021, without penalties or interest.

Minnesota Announcement

Mississippi
05/17/2021

State and Federal. The Mississippi Department of Revenue has automatically extended the 2020 individual and composite income tax filing and payment deadline from April 15, 2021 to May 17, 2021, without penalties or interest. The extension does not apply to estimated tax payments.

Mississippi Announcement

Missouri
05/17/2021

State and Federal. The Missouri Department of Revenue has automatically extended the 2020 individual and composite income tax filing and payment deadline from April 15, 2021 to May 17, 2021, without penalties or interest. The extension does not apply to estimated tax payments, corporate returns, and fiduciary returns.

Missouri Announcement

Montana
05/17/2021

State and Federal. Governor Greg Gianforte has automatically extended the 2020 individual and composite income tax filing and payment deadline from April 15, 2021 to May 17, 2021, without penalties or interest.

Montana Announcement

Nebraska 05/17/2021 State and Federal. The Nebraska Department of Revenue will automatically extend the 2020 individual income tax filing and payment deadline from April 15, 2021, to May 17, 2021, without penalties or interest. The extension does not apply to estimated tax payments due on April 15, 2021. See Nebraska announcement for more detail.

Nebraska Announcement
New Hampshire 04/15/2020

State only. The New Hampshire Department of Revenue will not extend the Tax Year 2020 filing deadline. Taxpayers must file their returns by April 15, 2021.

New Hampshire Announcement

New Jersey 05/17/2021

State and Federal. The New Jersey Department of Treasury’s Director of the Division of Taxation has automatically extended the 2020 individual income tax filing and payment deadline from April 15, 2021 to May 17, 2021 without penalties or interest.

New Jersey Announcement

New Mexico 05/17/2021 

State and Federal. The New Mexico Taxation and Revenue Department has automatically extended the 2020 individual income tax filing and payment deadline from April 15, 2021 to May 17, 2021 without penalties or interest.

New Mexico Announcement

New York 05/17/2021

State and Federal. The Tax Department has automatically extended the 2020 individual income tax filing and payment deadline from April 15, 2021 to May 17, 2021 without penalties or interest. The extension does not apply to 2021 estimated tax payments.

New York Announcement

North Carolina 05/17/2021 State and Federal. The North Carolina Department of Revenue will automatically extend the 2020 individual income tax filing and payment deadline from April 15, 2021, to May 17, 2021. The DOR will not charge penalties for those filing and paying their taxes after April 15, as long as they file and pay their tax before May 17. Unless state law is changed, tax payments received after April 15 will be charged interest, accruing from April 15 until the date of payment. See North Carolina announcement for more detail.

North Carolina Announcement
North Dakota 05/17/2021 State and Federal. The North Dakota Tax Commissioner will automatically extend the 2020 individual income tax filing and payment deadline from April 15, 2021, to May 17, 2021. The Commissioner has put in place a waiver of income tax penalty and interest allowing taxpayers until May 17 to file and pay, to provide relief to 2021 individual income tax filers impacted by the coronavirus pandemic. See North Dakota announcement for more detail.

North Dakota Announcement
Ohio 05/17/2021

State and Federal. The Ohio Tax Commissioner Jeff McClain has automatically extended the 2020 individual income tax filing and payment deadline from April 15, 2021 to May 17, 2021, without penalties or interest. The extension does not apply to 2021 estimated tax payments.

Ohio Announcement

Oklahoma 06/15/2021 For State and Federal Returns. Any taxpayer (resident or non-resident) with payment due by March 15, 2021, and/or April 15, 2021, for 2020 Oklahoma income taxes and/or any estimated 2021 income tax payment due by March 15, 2021, and/or April 15, 2021, is granted a waiver of any penalties and/or interest for payments not received by June 15, 2021. See IRS and Oklahoma announcements for more detail.

IRS Announcement

Oklahoma Announcement
Oregon 05/17/2021 State and Federal. The Oregon Department of Revenue will automatically extend the 2020 individual income tax filing and payment deadline from April 15, 2021, to May 17, 2021, without penalties or interest. See Oregon announcement for more detail.

Oregon Announcement
Pennsylvania 05/17/2021 State and Federal. The Pennsylvania Department of Revenue will automatically extend the 2020 individual income tax filing and payment deadline from April 15, 2021, to May 17, 2021, without penalties or interest. See Pennsylvania announcement for more detail.

Pennsylvania Announcement
Rhode Island 05/17/2021 

State and Federal. The Rhode Island Division of Taxation has automatically extended the 2020 individual income tax filing and payment deadline from April 15, 2021 to May 17, 2021 without penalties or interest. The extension does not apply to 2021 estimated tax payments.

Rhode Island Announcement

South Carolina 05/17/2021

State and Federal. The South Carolina Department of Revenue has automatically extended the 2020 individual income tax filing and payment deadline from April 15, 2021 to May 17, 2021, without penalties or interest. The extension does not apply to 2021 estimated tax payments.

South Carolina Announcement

Tennessee
05/17/2021

State and Federal. The Tennessee Department of Revenue has automatically extended the 2020 income tax filing and payment deadline from April 15, 2021 to May 17, 2021 for individual, franchise, and excise returns for single member LLCs without penalties or interest. The extension does not apply to 2021 estimated tax payments.

Tennessee Announcement

Texas 05/17/2021 State and Federal. Texas has extended the due date for 2021 franchise tax reports from May 15 to June 15. The Comptroller announced the extension in response to the recent winter storm and power outages in the state. The IRS extended the April 15 federal income tax filing and payment deadline to June 15 for all Texas residents and businesses. See IRS and Texas announcements for more detail.

IRS Announcement
Utah 05/17/2021 State and Federal. Utah law states that the due date for the state individual income tax return is the later of; the 15th day of the 4th month following the end of the taxable year (April 15th for most individuals) or the federal due date. The extension of the individual filing due date has the effect of also postponing the payment due date to May 17th. Interest and penalties will not accrue if payment requirements are met by this new due date.
Vermont
05/17/2021 State and Federal. The Vermont Department of Taxes will automatically extend the 2020 individual income tax filing and payment deadline from April 15, 2021 to May 17, 2021, without penalties or interest. This extension also applies to Fiduciary Tax, Homestead Declarations and Property Tax Credit Claims. The extension does not apply to estimated tax payments due on April 15, 2021. See Vermont announcement for more detail. See Vermont announcement (link under references) for more detail.

Vermont Announcement
Virginia 05/17/2021

State and Federal. The Virginia Department of Revenue will automatically extend the 2020 individual income tax filing and payment deadline from April 15, 2021, to May 17, 2021, without penalties or interest. The extension does not apply to estimated tax payments due on April 15, 2021. See Virginia announcement for more detail.

Virginia Announcement

West Virginia 05/17/2021 State and Federal. The West Virginia Department of Revenue will automatically extend the 2020 individual income tax filing and payment deadline from April 15, 2021, to May 17, 2021, without penalties or interest. The extension does not apply to estimated tax payments due on April 15, 2021. See West Virginia announcement for more detail.

West Virginia Announcement
 Wisconsin 05/17/2021

State and Federal. The Wisconsin Department of Revenue has automatically extended the 2020 individual income tax filing and payment deadline from April 15, 2021 to May 17, 2021 without penalties or interest. The extension does not apply to 2021 estimated tax payments.

Wisconsin Announcement

Federal Tax Filing Resources and Tools

On March 17, 2021, the Treasury Department and IRS announced that the federal income tax filing due date for individuals for the 2020 tax year will be automatically extended from April 15, 2021, to May 17, 2021. Subsequently, they have announced extensions for additional individuals. As the Treasury and IRS releases additional official guidance, we will add additional resources below to help you communicate with clients – and potential clients – about how these changes may affect them.

IRS Extends Additional Tax Deadlines For Individuals to May 17 March 29, 2021

The IRS has postponed the federal tax filing and payment deadlines, and associated interest, penalties, and additions to tax, for certain taxpayers who have been adversely affected by the Coronavirus Disease 2019 (COVID-19) pandemic. For individual taxpayers, the notice postpones to May 17, 2021, certain deadlines that would normally fall on April 15, 2021, such as the time for making IRA contributions and for filing federal income tax refund claims. The notice also extends the time for return preparers to participate in the Annual Filing Season Program for the 2021 calendar year.

The IRS has released this notice as a follow-up to a previous announcement on March 17 (TAXDAY, 2021/03/18, I.4) that the federal income tax filing due date for individuals for the 2020 tax year was extended from April 15, 2021, to May 17, 2021. This notice provides details on the additional tax deadlines which have been postponed until May 17.

Tax Day for individuals extended to May 17: Treasury, IRS extend filing and payment deadline March 17, 2021


The Treasury Department and Internal Revenue Service announced today that the federal income tax filing due date for individuals for the 2020 tax year will be automatically extended from April 15, 2021, to May 17, 2021. Individual taxpayers can also postpone federal income tax payments for the 2020 tax year due on April 15, 2021, to May 17, 2021, without penalties and interest, regardless of the amount owed. This postponement applies to individual taxpayers, including individuals who pay self-employment tax.

American Rescue Plan Act of 2021 Resources and Tools

On March 11, 2021, President signed the American Rescue Plan Act of 2021 into law after passage by both the U.S. House of Representatives and U.S Senate. Many firms have already experienced increases in client inquiries about how the Act's passage will affect them in current and future tax years. At the same time, many tax practices are beginning to experience peak compression. Use these resources to communicate with clients – and potential clients – about how the American Rescue Plan Act of 2021 may affect them.

New Exclusion of up to $10,200 of Unemployment Compensation March 23, 2021

Editor's note: this updated guidance replaces the March 17, 2021 guidance that was for paper filers only. The guidance was subsequently updated again on March 24, 2021.

The IRS released a change in the modified adjusted gross income (MAGI) calculation for unemployment compensation exclusion. See the link (above) for details.

Wolters Kluwer Tax Briefing for the American Rescue Plan Act of 2021 March 13, 2021 


Many of the tax provisions in the American Rescue Plan Act of 2021 are extensions or expansions of existing provisions and are meant to provide some immediate assistance to individuals and businesses affected by the COVID-19 pandemic. This free, downloadable pdf discusses the various provisions of the American Rescue Plan Act of 2021, including offering expert insight into how the various provisions may affect clients.

Wolters Kluwer Highlights Tax Implications of the American Rescue Plan Act of 2021 Signed Into Law March 13, 2021


The American Rescue Plan Act of 2021 mainly focuses on pandemic relief, which means that most provisions are future-facing. This press release highlights the major provisions of the American Rescue Plan Act of 2021. Use the information provided in this press release, combined with your client information, to discuss possible tax credit and planning opportunities.

Wolters Kluwer Tax Resource Center Updated Regularly


Every tax season presents its own unique challenges, and 2021 is no different. With the CARES Act and Tax Cuts and Jobs Act in play, client inquiries are sure to increase the pressure on another compressed busy season. Rest easy — Wolters Kluwer is here to help you get through tax season and beyond with these tools and resources.

Tax Industry Updates for Tax Pros March 09, 2021


In the latest Tax Industry Update, Russ Sullivan from Brownstein Hyatt Farber Shreck joins Michael Henaghan and Mark Luscombe from Wolters Kluwer to discuss what's impacting the 2021 tax filing season, including speculation about potential impacts from the American Rescue Plan Act of 2021.

American Rescue Plan Act of 2021 3-Part Webinar Series (3 CPE Credits)


Join Annette Nellen, CPA, for a one-hour CPE webinar on the American Rescue Plan Act of 2021. Three March dates to choose from at a discounted price of $79. Also included with any CCH® CPELink webinar subscription.