New Tax Return Due Dates for 2020
As of April 14, 2020
Federal due dates - Updated for COVID-19 relief | ||||
Return/form type | Original due date | Revised due date | Extended date (if extension form filed) and notes | |
| Individuals | ||||
| Form 1040 | April 15, 2020 | July 15, 2020 | Oct. 15, 2020. Interest and late-payment penalties will be waived on payments from April 16, 2020 through July 15, 2020. Extension includes all information returns normally attached to Form 1040. | |
| Form 1040-ES installment 1 | April 15, 2020 | July 15, 2020 | N/A | |
| Form 1040-ES installment 2 | June 15, 2020 | July 15, 2020 | N/A | |
| Other Important Provisions Impacting Individuals | ||||
| Contributions to IRAs or other retirement accounts | April 15, 2020 | July 15, 2020 | Oct. 15, 2020 | |
| Contributions or HSAs or MSAs | April 15, 2020 | July 15, 2020 | Oct. 15, 2020 | |
| Required Minimum Distributions (RMDs) | Waiver of required distribution rules. Required minimum distributions that otherwise would have to be made in 2020 from defined contribution plans (such as 401(k) plans) and IRAs are waived. This includes distributions that would have been required by April 1, 2020, due to the account owner's having turned age 70 1/2 in 2019. | |||
| Partnerships and S corporations | ||||
| Form 1065 Form 1120-S | 15th day of the 3rd month after the end of the entity’s tax year; due March 15, 2020 for a calendar-year entity | N/A for a calendar-year entity; fiscal-year entities with year ends ending on or before April 30, 2020 have a due date of July 15, 2020 | Sept. 15, 2020 for a calendar-year entity. The due date for a July 31, 2019 fiscal-year entity that was extended on Oct. 15, 2019 to April 15, 2020 is postponed to July 15, 2020. | |
| C corporations | ||||
| Form 1120 | 15th day of the 4th month after the end of the entity’s tax year (except for a June 30 fiscal-year entity); due April 15, 2020 for a calendar-year entity 15th day of the 3rd month after the end of the entity’s tax year for a June 30 fiscal- year entity; due Sept. 15, 2020 | July 15, 2020 for calendar-year entities; fiscal-year entities with year ends ending on or before March 30, 2020 is due July 15, 2020 | Oct. 15, 2020 for a calendar-year entity. C corporations with tax years ending June 30 are eligible for an automatic extension period of seven months (six-month extension if filing Form 1120- POL). Per IRS FAQs, the due date for a July 31, 2019 fiscal-year entity that was extended on Nov. 15, 2019 to June 15, 2020 is postponed to July 15, 2020. Relief includes the following forms: 1120, 1120-C, 1120-F. | |
| Calendar-year estimated tax installment 1 | April 15, 2020 | July 15, 2020 | Corporations required to make estimated payments may include S corporations, tax-exempt corporations and tax-exempt trusts. | |
| Calendar-year estimated tax installment 2 | June 15, 2020 | July 15, 2020 | N/A | |
| Trusts and estates | ||||
| Form 1041 | 15th day of the 4th month after the end of the entity’s tax year; due April 15, 2020 for a calendar-year entity | July 15, 2020 for calendar-year trusts; fiscal-year trusts with year ends ending on or before Feb. 29, 2020 have a postponed due date to July 15, 2020 | Sept. 30, 2020 for a calendar-year taxpayer. | |
| Estate tax returns | ||||
| Form 706 | Due within nine months after the date of the decedent’s death | July 15, 2020 for individuals dying on or after July 1, 2019 | ||
| Gift tax returns | ||||
| Form 709 | April 15 (of the year after the gift was made) | July 15, 2020 | IRS provides relief for filing and payment of gift (and generation-skipping transfer) tax returns originally due April 15, 2020. | |
| Exempt organizations | ||||
| Form 990 (series) | 15th day of the 5th month after the end of the entity’s tax year; due May 15, 2020 for a calendar-year entity | July 15, 2020 for calendar-year entities; fiscal-year entities with year ends ending on or before Jan. 31, 2020 have a postponed due date to July 15, 2020. | November 15, 2020 for a calendar-year entity. Fiscal-year entities whose extended filing due date falls within the period April 1, 2020 through July 15, 2020 are due July 15, 2020. | |
| Employee benefit plans | ||||
| Form 5500 (series) | Last day of the 7th calendar month after the end of the plan’s tax year; due July 31 for a calendar-year plan. See Form 5500 instructions for exceptions for direct filing entities (DFEs). | July 15, 2020 for fiscal- year plans with year- ends on or after Sept. 30, 2019 | October 15, 2020 for a calendar-year plan. Fiscal- year plans whose extended filing due date falls within the period April 1, 2020 through July 15, 2020 are due July 15, 2020. | |
| FinCEN | ||||
| Form 114/FBAR | April 15 | N/A | October 15, 2020. An automatic extension is available with no request for an extension required. | |
| Information returns/payroll returns/excise tax returns | ||||
| Various forms | Various due dates | N/A | Relief does not include returns or payments not specified in the IRS notices, including payroll tax returns (e.g., Form 941). Notice relief includes information returns and all schedules, returns and other forms that are filed as attachments to the returns covered by the notice or are required to be filed by the due date of these returns. | |
State due dates - Updated for COVID-19 relief | ||||
State | Revised tax return payment and filing date | Revised 2020 estimated payment dates | Notes | |
| New Jersey | July 15 | No change | The Governor and Legislature have agreed that the state income tax filing deadline and the corporation business tax filing deadline will be extended from April 15 to July 15. | |
| New York | July 15 | First quarter 2020 estimated payments are extended until July 15. | A New York State notice provides that 2019 returns due on April 15 and related payments of tax or installments of tax including installments of estimated taxes for the 2020 tax year will not be subject to any failure-to-file, failure-to-pay, late-payment, or underpayment penalties, or interest if filed and paid by July 15. Interest, penalties and additions to tax with respect to such extended tax filings and payments will begin to accrue on July 16. | |
| New York City (NYC) | July 15* | First quarter 2020 estimated payments are extended until July 15* | *NYC follows personal income tax is collected by the NY State Department of Taxation and Finance. Unless a taxpayer is a non-resident paying NYC taxes, NYC personal income taxes are filed on New York state forms. Per a New York City Finance Memorandum: The city will waive penalties for late filing, late payment and underpayment penalties for business and excise taxes originally due between March 16 and April 25. Taxpayers can request a waiver of penalties on late-filed extensions or returns with a separate request. Interest is not waived. | |
| Connecticut | July 15 | First and second quarter 2020 estimated payments are postponed until July 15. | The 2019 Form CT-1065/CT-1120, SI Connecticut Pass- Though Entity Tax Return, filing date is extended until April 15 and the payment deadline is extended to June 15. The 2019 Form CT-990T, Connecticut Unrelated Business Income Tax Return, filing and payment date is extended to June 15. The 2019 Form CT-1120 and CT-1120CU, Connecticut Corporation Business Return, filing and payment date is extended to June 15. The 2019 Form CT- 706/709, Connecticut Estate and Gift Tax Return, filing and payment date is extended to July 15. | |
| Pennsylvania | July 15/Aug. 14* | First and second quarter 2020 estimated payments are postponed until July 15. There is no extension for the June 15 estimated payment due date for corporations. | An April 2, 2020 news release provides that partnerships, S corporations, individuals and trust/estates are now due July 15. Corporations are now due Aug. 14. The department of revenue will also waive penalties and interest on 2019 personal income tax payments through the new deadline of July 15. This extension applies to both final 2019 tax returns and payments and estimated payments for the first and second quarters of 2020. | |