COVID-19 Extensions to file and pay
| Return type | COVID-19 due date to file and pay | Original due date | Extension to file due date |
|---|---|---|---|
| Personal | July 15, 2020 | April 15, 2020 | October 15, 2020 |
| Partnership | July 15, 2020 | March 16, 2020 | October 15, 2020 |
| LLC, taxed as a partnership | July 15, 2020 | March 16, 2020 | October 15, 2020 |
| Annual tax payment for 2020 | July 15, 2020 | April 15, 2020 | |
| Estimated annual fee payment for 2020 | July 15, 2020 | June 15, 2020 | |
| LLC, taxed as a corporation | July 15, 2020 | April 15, 2020 | November 16, 2020 |
| Single-member LLC owned by an S Corporation, partnership, or a LLC, taxed as a partnership | July 15, 2020 | March 16, 2020 | September 15, 2020 |
| Annual tax payment for 2020 | July 15, 2020 | April 15, 2020 | |
| Estimated annual fee payment for 2020 | July 15, 2020 | June 15, 2020 | |
| Single-member LLC owned by any other entity | July 15, 2020 | April 15, 2020 | October 15, 2020 |
| Annual tax payment for 2020 | July 15, 2020 | April 15, 2020 | |
| Estimated annual fee payment for 2020 | July 15, 2020 | June 15, 2020 | |
| Estates and Trusts | July 15, 2020 | April 15, 2020 | October 15, 2020 |
| LP | July 15, 2020 | March 16, 2020 | October 15, 2020 |
| LLP | July 15, 2020 | March 16, 2020 | October 15, 2020 |
| C Corporation | July 15, 2020 | April 15, 2020 | November 16, 2020 |
| S Corporation | July 15, 2020 | March 16, 2020 | September 15, 2020 |
| Exempt Organization - Form 199 | July 15, 2020 | May 15, 2020 | November 16, 2020 |
| Exempt Organization - Form 109 | July 15, 2020 | April 15, 2020 | November 16, 2020 |
| Return type | If your filing or payment due date falls between 3/15/2020 and 7/15/2020, then your due date is: |
Original Filing and payment due date | Extension to file due date |
|---|---|---|---|
| Partnership | July 15, 2020 | 15th day of the 3rd Month after the close of your tax year | 15th of the 10th Month after the close of your tax year |
| LLC, taxed as a partnership | July 15, 2020 | 15th day of the 3rd Month after the close of your tax year | 15th of the 10th Month after the close of your tax year |
| Annual tax payment for 2020 | July 15, 2020 | 15th day of the 4th Month after the beginning of your tax year | |
| Annual fee payment for 2020 | July 15, 2020 | 15th day of the 6th Month after the beginning of your tax year | |
| LLC, taxed as a corporation | July 15, 2020 | 15th day of the 4th Month after the close of your tax year | 15th of the 11th Month after the close of your tax year |
| Single-member LLC owned by an S Corporation, partnership, or a LLC, taxed as a partnership | July 15, 2020 | 15th day of the 3rd Month after the close of your tax year | 15th of the 9th Month after the close of your tax year |
| Annual tax payment for 2020 | July 15, 2020 | 15th day of the 4th month after the beginning of your tax year | |
| Estimated annual fee payment for 2020 | July 15, 2020 | 15th day of the 6th Month after the beginning of your tax year | |
| Single-member LLC owned by any other entity | July 15, 2020 | 15th day of the 4th Month after the close of your tax year | 15th day of the 10th Month after the close of your tax year |
| Annual tax payment for 2020 | July 15, 2020 | 15th day of the 4th Month after the beginning of your tax year | |
| Estimated annual fee payment for 2020 | July 15, 2020 | 15th day of the 6th Month after the beginning of your tax year | |
| Estates and Trusts | July 15, 2020 | 15th day of the 4th Month after the close of your tax year | 15th of the 10th Month after the close of your tax year |
| LP | July 15, 2020 | 15th day of the 3rd Month after the close of your tax year | 15th of the 10th Month after the close of your tax year |
| LLP | July 15, 2020 | 15th day of the 3rd Month after the close of your tax year | 15th of the 10th Month after the close of your tax year |
| C Corporation | July 15, 2020 | 15th day of the 4th Month after the close of your tax year | 15th of the 11th Month after the close of your tax year |
| S Corporation | July 15, 2020 | 15th of the 3rd Month after the close of your tax year | 15th of the 9th Month after the close of your tax year |
| Exempt Organization - Form 199 | July 15, 2020 | 15th day of the 5th Month after the close of your tax year | 15th of the 11th Month after the close of your tax year |
| Exempt Organization - Form 109 | July 15, 2020 | 15th day of the 4th Month after the close of your tax year | 15th of the 11th Month after the close of your tax year |
| Return type | 1st Quarter Due Date, as extended | 2nd Quarter Due Date | 3rd Quarter Due Date | 4th Quarter Due Date |
|---|---|---|---|---|
| Personal | July 15, 2020 | July 15, 2020 | N/A | January 15, 2021 |
| For C Corporations, S Corporations, and Exempt Organizations | If your estimated tax payment is due on or between 3/12/20 and 7/15/20, the new due date is July 15, 2020 | July 15, 2020 | September 15, 2020 | December 15, 2020 |
| Estates and Trusts | July 15, 2020 | July 15, 2020 | September 15, 2020 | January 15, 2021 |
| Item | COVID-19 due date to file and pay | Original due date | Extension to file due date |
|---|---|---|---|
| Form | - | 20th day following the end of the month in which the transaction occurred | N/A |
| Payment | - | 20th day following the end of the month in which the transaction occurred | N/A |
| Withholding type | 1st Pay Period, Due Date as extended | 2nd Pay Period Due Date, as extended | 3rd Pay Period Due Date | 4th Pay Period, Due Date | Annually |
|---|---|---|---|---|---|
| Nonresident Form | July 15, 2020 | July 15, 2020 | September 15, 2020 | January 15, 2021 | - |
| Nonresident Payment | July 15, 2020 | July 15, 2020 | September 15, 2020 | January 15, 2021 | - |
| Pass-Through Entity Form | - | - | - | - | January 31, 2021 |
| Pass-Through Entity Payment | July 15, 2020 | July 15, 2020 | September 15, 2020 | January 15, 2021 |
* All waivers and reduction requests are currently delayed. Please allow additional time to process. Payment due dates have been extended. Please refer to above.
| Item | COVID-19 due date to file and pay | Original due date | Extension due date |
|---|---|---|---|
| Form | If your form is due on or between 3/15/20 and 6/15/20, the new due date is July 15, 2020 | Varies | 7/15/2020 |
| Payment | If your payment is due on or between 3/15/20 and 6/15/20, the new due date is July 15, 2020 | Varies | 7/15/2020 |