IR-2021-59, March 17, 2021

WASHINGTON — The Treasury Department and Internal Revenue Service announced today that the federal income tax filing due date for individuals for the 2020 tax year will be automatically extended from April 15, 2021, to May 17, 2021.

Individual taxpayers can also postpone federal income tax payments for the 2020 tax year due on April 15, 2021, to May 17, 2021, without penalties and interest, regardless of the amount owed. This postponement applies to individual taxpayers, including individuals who pay self-employment tax. Penalties, interest and additions to tax will begin to accrue on any remaining unpaid balances as of May 17, 2021. Individual taxpayers will automatically avoid interest and penalties on the taxes paid by May 17.

Individual taxpayers do not need to file any forms or call the IRS to qualify for this automatic federal tax filing and payment relief. Individual taxpayers who need additional time to file beyond the May 17 deadline can request a filing extension until Oct. 15 by filing Form 4868 through their tax professional, tax software or using the Free File link on IRS.gov. Filing Form 4868 gives taxpayers until October 15 to file their 2020 tax return but does not grant an extension of time to pay taxes due. Taxpayers should pay their federal income tax due by May 17, 2021, to avoid interest and penalties.

The IRS urges taxpayers who are due a refund to file as soon as possible. Most tax refunds associated with e-filed returns are issued within 21 days.

This relief does not apply to estimated tax payments that are due on April 15, 2021. These payments are still due on April 15. Taxes must be paid as taxpayers earn or receive income during the year, either through withholding or estimated tax payments. In general, estimated tax payments are made quarterly to the IRS by people whose income isn’t subject to income tax withholding, including self-employment income, interest, dividends, alimony or rental income. Most taxpayers automatically have their taxes withheld from their paychecks and submitted to the IRS by their employer.

Wisconsin:

Wisconsin individual income tax return filing and payment due dates are extended to May 17, 2021. Wisconsin law provides for an extension of time and waiver of interest and penalties when the IRS extends filing deadlines during a presidentially-declared disaster. Individuals do not have to file any extension forms to be eligible for this new due date.

• No interest or penalties will accrue during the period of April 15, 2021 to May 17, 2021. Interest and late filing fees will
apply beginning May 18, 2021.
• No underpayment interest will apply for failure to make quarterly estimated individual income tax payments for the 2020
tax year.
• This relief is solely for 2020 individual income tax returns and payments that are normally due on due April 15, 2021.
• This relief does not apply to:
o 2021 estimated tax payments for individuals, the first payment of which is due April 15, 2021, or to any other returns or tax payments due to the Department of Revenue.

Minnesota:

 In following with the IRS, the Minnesota Department of Revenue has announced a grace period for taxpayers filing their annual Minnesota Individual Income Tax return for tax year 2020. Those taxpayers now have until May 17, 2021, to file and make their payments without any penalty or interest.

“This grace period for the individual tax filing and payment deadline provides timely relief to Minnesota families,” said Governor Tim Walz. “As we work to get through the COVID-19 pandemic together, my Administration will do everything we can to ease the burden on Minnesotans.”

Minnesota is allowing additional time for making 2020 state individual income tax filings and payments to May 17, 2021, without any penalty and interest being applied.

This grace period does not include individual estimated tax payments.

North Dakota:

Commissioner Ryan Rauschenberger announced that individual income tax filers have until May 17, 2021 to file their income tax return and pay the tax. Taxpayers who can file prior to May 17th do not need to take any additional steps if they are able to file by that date. 

The IRS recently announced it has also extended the federal individual income tax filing deadline to May 17, 2021. Rauschenberger has put in place a waiver of income tax penalty and interest allowing taxpayers until May 17 to file and pay, to provide relief to 2021 individual income tax filers impacted by the coronavirus pandemic.

Others (as of March 19th):

• Alabama: Unlike the IRS, Alabama grants all taxpayers an automatic six-month extension to file penalty-free beyond the April 15, 2021 due date.
• Alaska: Alaska does not have an income tax.
• Arizona: The deadline is still April 15 for state taxes, but the Arizona Department of Revenue says it will consider an extension.
• Arkansas: The deadline is still April 15 for state taxes, but the Arkansas Department of Finance and Administration says it will consider an extension.
• California: The deadline for state taxes has been extended to May 17.
• Colorado: The deadline for state taxes has been extended to May 17.
• Connecticut: The deadline for state taxes has been extended to May 17.
• Delaware: The deadline for state taxes remains unchanged, and will be April 30.
• Florida: Florida does not have a state income tax.
• Georgia: The deadline is still April 15.
• Hawaii: Residents still need to file their N-11 Hawaii state form by April 20, but you can also file for a six month extension.
• Idaho: The deadline for state taxes has been extended to May 17.
• Illinois: The deadline for state taxes has been extended to May 17.
• Indiana: The deadline is still April 15.
• Iowa: The deadline for state taxes is April 30, although it looks like it will be extended soon.
• Kansas: The deadline for state taxes is April 15, although it looks like an extension of that deadline is imminent, presumably for May 17.
• Kentucky: The deadline for state taxes has been extended to May 17.
• Louisiana: The deadline for state taxes has been extended to June 15.
• Maine: The deadline for state taxes has been extended to May 17.
• Maryland: The deadline for state taxes has been extended to July 15.
• Massachusetts: The deadline for state taxes is expected to be extended to May 17.
• Michigan: The deadline is still April 15.
• Mississippi: The deadline is still April 15.
• Missouri: The deadline for state taxes has been extended to July 15.
• Montana: The deadline for state taxes has been extended to May 17.
• Nebraska: The deadline is still April 15.
• Nevada: Nevada does not have a state income tax.
• New Hampshire: New Hampshire does not have a state income tax.
• New Jersey: The deadline is still April 15, although there’s talk of matching the federal deadline of May 17.
• New Mexico: The deadline for state taxes has been extended to May 17.
• New York: The deadline is still April 15.
• North Carolina: The deadline for state taxes has been extended to May 17.
• Ohio: The deadline is still April 15, although it might be extended.
• Oklahoma: The deadline for state taxes has been extended to June 15.
• Oregon: The deadline for state taxes has been extended to May 17.
• Pennsylvania: The deadline for state taxes has been extended to May 17.
• Rhode Island: The deadline is still April 15, although an announcement on a possible extension is coming soon.
• South Carolina: The deadline for state taxes has been extended to May 17.
• South Dakota: South Dakota does not have a state income tax.
• Tennessee: Tennessee does not have a state income tax.
• Texas: Texas does not have a state income tax.
• Utah: The deadline for state taxes has been extended to May 17.
• Vermont: The deadline for state taxes has been extended to May 17.
• Virginia: The deadline for state taxes is May 17.
• Washington: Washington does not have a state income tax.
• West Virginia: The deadline for state taxes has been extended to May 17.
• Wyoming: Wyoming does not have a state income tax.