IRS Tax Update: Please see below for the most up-to-date information for the IRS, DC, MD and VA tax filing deadlines for the 2019 tax year. We will continue to update you as we get more information on tax return filing and payment due dates. If you have any questions, please contact your MCB Advisor today at 703.218.3600 or click here. In this rapidly-changing climate, we are here to answer your questions and assist you.
Note: If the original due date for the filing of the federal tax return is 4/15/20, the federal due date for both the filing and the payment has been automatically extended to 7/15/20. More detailed information by jurisdiction is included below:
FEDERAL
Return Type | Original Due Date | Revised Original Due Date due to COVID-19 | Extended Due Dates if Extension filed on or before Revised Original Due Date | Comments |
---|---|---|---|---|
Individual Form 1040 | 4/15/2020 | 7/15/2020 | 10/15/2020 | Federal due date references: IRS Due Date FAQ (not yet updated for 2020-23) IRS Notice 2020-17 IRS Notice 2020-18 IRS Notice 2020-20 IRS Notice 2020-23 |
Individual Form 1040-ES | Q1 - 4/15/20 Q2 - 6/15/20 Q3 - 9/15/20 Q4 - 1/15/21 | Q1 - 7/15/20 Q2 - 7/15/20 Q3 - 9/15/20 Q4 - 1/15/21 | ||
S Corporation (Calendar Year) Form 1120S | 3/15/2020 (No change) | N/A | 9/15/2020 | |
S Corporation (Fiscal Year) Form 1120S | 15th day of 3rd month after year-end | If due after 4/1/20 and before 7/15/20, the due date is 7/15/20. | 15th day of 9th month after year-end | |
Trust and Estate (Calendar Year) Form 1041 | 4/15/2020 | 7/15/2020 | 9/30/2020 | |
Trust and Estate (Fiscal Year) Form 1041 | 15th day of 4th month after year-end | If due after 4/1/20 and before 7/15/20, the due date is 7/15/20. | 30th day of 9th month after year-end | |
C Corporation (Calendar Year) Form 1120 | 4/15/2020 | 7/15/2020 | 10/15/2020 | |
C Corporation (Fiscal Year other than June 30) Form 1120 | 15th day of 4th month after year-end | If due after 4/1/20 and before 7/15/20, the due date is 7/15/20. | 15th day of 10th month after year-end | |
Exempt Organizations (Calendar Year) Forms 990 | 5/15/2020 | 7/15/2020 | 11/15/2020 | |
Exempt Organizations (Fiscal Year) Forms 990 | 15th day of 5th month after year-end | If due after 4/1/20 and before 7/15/20, the due date is 7/15/20. | 15th day of 11th month after year-end |
DISTRICT OF COLUMBIA
Return Type | Original Due Date | Revised Original Due Date due to COVID-19 | Extended Due admin.phpDates if Extension filed on or before Revised Original Due Date | Comments |
---|---|---|---|---|
https://otr.cfo.dc.gov/release/otr-tax-notice-2020-03-covid-19-emergency-income-and-franchise-tax-extension | ||||
Individual, fiduciary, partnership and franchise tax returns (Forms D-20, D-30, D-40, D-41, D-40B and D-65) | Varies | 7/15/2020 | Unchanged | |
Estimated Tax Payments (forms D-20ES, D-30ES, D-40ES and D-41ES) | Q1 - 4/15/20 Q2 - 6/15/20 | Unchanged | ||
MARYLAND
Return Type | Original Due Date | Revised Original Due Date due to COVID-19 | Extended Due Dates if Extension filed on or before Revised Original Due Date | Comments |
---|---|---|---|---|
https://www.marylandtaxes.gov/schedule/covid.php |
||||
Individual, corporate, pass-through and fiduciary returns | Varies | 7/15/2020 | Unchanged | |
Estimated Tax Payments | "Q1 - 4/15/20 Q2 - 6/15/20" | "Q1 - 7/15/20 Q2 - 7/15/20" | ||
VIRGINIA
Return Type | Original Due Date | Revised Original Due Date due to COVID-19 | Extended Due Dates if Extension filed on or before Revised Original Due Date | Comments |
---|---|---|---|---|
https://www.tax.virginia.gov/news/coronavirus-updates | ||||
Individual Tax Returns (Form 760CG, Form 760PY, Form 763) | 5/1/2020 | 6/1/2020 | Unchanged | No interest or penalties assessed if paid on or before 6/1/20. |
Fiduciary Income Tax Return (Form 770) | 5/1/2020 | 6/1/2020 | Unchanged | No interest or penalties assessed if paid on or before 6/1/20. |
Corporate Income Tax Return (Form 500) | 4/15/2020 | 6/1/2020 | Unchanged | No interest or penalties assessed if paid on or before 6/1/20. |
Q1 2020 Estimated Payments associated with the returns listed above | Varies based on type | 6/1/2020 | No interest or penalties assessed if paid on or before 6/1/20. |
If you are interested in how other jurisdictions are handling filing and payment due dates, please refer to the AICPA State Tax Filing Guidance for Coronavirus Pandemic chart here.
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