Modified Due Dates

Modified Due Dates

April 1, 2020

By Matthew E. Miller, CPA, MBA

On Friday, March 27, 2020, Congress passed and the president signed a $2T multi-purpose stimulus package (CARES Act).  Over the next several days, we will send out brief one topic newsletters to inform you of important changes to filing and payment dates, as well as, tax law changes effecting the 2019 and 2020 tax years.

The IRS has set up a special Coronavirus page on its website with up to date information.

To read all of our articles on the stimulus package, please visit our website.

Moving the Filing Due Date for 2019 Tax Returns

As we mentioned in our March 20th newsletter, the filing deadline for federal tax returns due April 15, 2020 was extended to July 15, 2020.  Included in the extension is individual 1st quarter estimated tax payments.  However, the date change was made for only federal tax returns and payments.  Governors of each state modified or retained filing dates based on the financial needs of their state.  Some states followed the federal filing and payment dates, some did not.

Please pay close attention to this summary of important dates.

Federal Due Dates

Federal due dates for filing and payment of 2019 tax returns.

Forms 1040, 1041, 709 – July 15, 2020

2020 Estimated Tax Due Dates

State Due Dates

District of Columbia

Tax due dates for filing and payment 2019 tax returns.

Individual and Partnership Tax Returns – July 15, 2020

2020 Estimated Tax Due Dates

  • 1st Quarter – April 15, 2020 – This date did not change.
  • 2nd Quarter – June 15, 2020
  • 3rd Quarter – September 15, 2020
  • 4th Quarter – January 15, 2021


Maryland

Tax due dates for filing and payment 2019 tax returns.

Individual, Fiduciary and Business Tax Returns – July 15, 2020

2020 Estimated Tax Due Dates

  • 1st Quarter – July 15, 2020
  • 2nd Quarter – June 15, 2020
  • 3rd Quarter – September 15, 2020
  • 4th Quarter – January 15, 2021


Virginia

Tax due dates for filing and payment 2019 tax returns.

Individual Tax Return Filing DateMay 1, 2020

Individual Tax Return Payment DateJune 1, 2020

Virginia is allowing taxpayers a 30 day extension of time to pay tax due on their 2019 income tax returns, but WILL charge taxpayers interest for the 30 day period.  Penalties will be assessed back to the original filing date if the taxpayer’s full balance due is paid by June 1, 2020.

2020 Estimated Tax Due Dates

  • 1st Quarter – May 1, 2020
  • 2nd Quarter – June 15, 2020
  • 3rd Quarter – September 15, 2020
  • 4th Quarter – January 15, 2021


Other States

Other states may have made changes to filing dates for the 2020 calendar year.  If you are a multi-state tax filer, please carefully read our filing instructions provided with your return.

Our Plans
We will continue to monitor changes to filing deadlines and notify you of those changes.

Our wishes to you and your family for your health and safety.