NEWLY UPDATED: Extended Tax Deadlines - Details Matter

Date: March 23, 2020
The Internal Revenue Services has published Notice 2020-18 (the “New Notice”), which supersedes Notice 2020-17. The New Notice provides that the due date for federal income tax returns due April 15, 2020 will automatically be extended to July 15, 2020. This is specifically limited to returns due for the 2019 taxable year.  The New Notice allows for a deferral of an income tax payment, regardless of the amount.  The New Notice also makes clear that the first quarterly estimated payment for 2020 due April 15 is also deferred.  The New Notice applies only to income tax payments and does not, for example, apply to employment tax returns or payments or deposits.  
Similarly, Maryland Tax Alert 03-20 extends the due date of Maryland’s individual and corporate tax returns to July 15, 2020, in conformity with the IRS’s actions. This tax alert also clarifies that it applies to all taxpayers regardless of amount of tax owed to the state. Through this and other releases of the Maryland Comptroller, Maryland also appears to defer April 15, 2020 estimated payments, though the guidance is not completely clear.  The extension does not apply to the filing of estate tax returns or the payment of the estate tax.  The Alert also addresses certain other Maryland business taxes including sales and use tax and withholding tax.  Businesses should refer to the Alert for guidance. Maryland taxpayers can email their questions to or call 1-800-MD-TAXES for help weekdays from 8:30 a.m. to 7 p.m. (extended hours during tax season remain in effect).
Some states have also extended their tax filing and payment deadlines, including Pennsylvania. Other states, including Virginia, have only extended their payment deadlines, but not their filing deadlines.
We are also available to answer questions you may have about your specific circumstance.
Click here to read our original Client Alert published March 18, 2020.
The information contained here is not intended to provide legal advice or opinion and should not be acted upon without consulting an attorney. Counsel should not be selected based on advertising materials, and we recommend that you conduct further investigation when seeking legal representation.