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) – updated at least daily – as well as a Resources and Tools section to help you answer client questions regarding the American Rescue Plan Act of 2021 (go directly to the American Rescue Plan of 2021 Tools and Resources).
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.
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.
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.
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:
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. |
| 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. |
| 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. |
| 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. |
| 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. |
| 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. |
| 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. |
| 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. |
| 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. |
| 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. |
| 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. |
| 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. |
| 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. |
| 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 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 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 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. |
| 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. |
| 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. |
| 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. |
| 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. |
| 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. |
| 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. |
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.
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.
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.
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.
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.
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.
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.
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.
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