COVID-19 Extensions to file and pay

Calendar year filers

Return type COVID-19 due date to file and pay Original due date Extension 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

Fiscal year filers

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 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

Estimated tax payments due dates

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

Real Estate Withholding

Item COVID-19 due date to file and pay Original due date Extension 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

Nonresident/Nonwage Withholding *

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.

Foreign Partner or Member Withholding

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