COVID-19 State Income Tax Info

State Income Tax | Department of Revenue Information by State

Effective September 15, 2020, we have paused updates to the tracking charts that we have maintained since March, as COVID-related legislation and updates have slowed significantly. We will continue to monitor state legislation and updates and will update our COVID-19 resources as necessary and will post blogs to keep you informed.

Due to the COVID-19 pandemic, state and local jurisdictions across the country are providing income and franchise tax relief in the form of extended original due dates of annual returns, and tax payments. A number of states are extending the relief to estimated quarterly payments. Additionally, most jurisdictions are waiving penalties and interest, so long as the amounts due are paid by the extended original return or payment due date.

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DMA has provided known responses from state taxing authorities, as well as major local income taxing jurisdictions around the country for your review.

STATE	EXTENDED DUE DATE	EXTENSION OFFERED TO	COVID-19 RESPONSE	COMMENTS	LINK	LAST UPDATED
ALABAMA	7/15/20	Individuals, Associations, Trust & Estates, Partnerships, Financial Institutions, Corporations and other Non-corporate filers	Filing deadline extended from April 15, 2020, to July 15, 2020. The Financial Institution Excise Tax and the Business Privilege Tax are also included.	Taxpayers can also defer state income tax payments due on April 15, 2020, to July 15, 2020, without penalties and interest, regardless of the amount owed.	DOR Statement	4/2/20
ALASKA	7/15/20	All except Oil & Gas Production taxes	In anticipation of the signing of SB 241, a number of Alaska Department of Revenue Tax Division revenue tax deadlines have been extended according to an administrative order. For all taxes administered by the Tax Division, except for oil and gas Production taxes, tax returns and payments that would otherwise be due March 31, 2020 are extended until July 15, 2020. This extension will apply to returns and amended returns and payments due between April 10, 2020 (or sooner if the bill is signed sooner) and July 14, 2020.	Alaska automatically follows any federal filing extension for corporations and partnerships. Because the tax deadlines are extended, penalty or interest will be not be assessed if returns and payments are received for the affected periods on or before July 15, 2020.	DOR Statement	4/2/20
ARIZONA	7/15/20	Individuals, Corporate and Fiduciary returns	The deadline for filing and paying state income taxes has been extended from April 15 to July 15, 2020.	Late filing and payment penalties and interest will be suspended for all returns and payments received on or before the extended date of July 15, 2020. The deadline for the first quarter 2020 estimated payment is still 4/15/2020 as the extension does not apply to estimated payments.	DOR Statement	4/23/20
ARKANSAS	n/a	Individuals, Subchapter S Corporation, Fiduciary and Estates, Partnerships and Composite Returns	C-Corporation are specifically excluded from the relief.	C-Corporation are specifically excluded from the relief.	DOR Statement	4/2/20
CALIFORNIA	7/15/20	All Individuals and Business Entities	California has delayed income tax filing and payment deadlines until July 15, 2020. The Franchise Tax Board (FTB) announced the special tax relief for all individuals and business entities for 2019 tax returns and payments.	Fiscal year filers' due dates for returns with due dates falling between 3/15/20 and 7/15/20 are now due on 7/15/20. 2020 1st and 2nd quarter estimate tax payments; 2020 LLC taxes and fees are included in the relief provisions.	DOR Statement	4/2/20
COLORADO	7/15/20	All Taxpayers	The income tax payment deadline has been extended for all Colorado taxpayers until July 15, 2020, for all income tax payments with normal deadlines due between April 15, 2020, and Jul;y 15, 2020. All income tax returns that were required to be filed by April 15, 2020 are granted a six-month extension, and are due on or before October 15, 2020.	Penalties for estimated income tax payments due between April 15, and June 15, are also waived until July 15, 2020. The extensions apply to all income tax payments, regardless of amount. Also includes returns due with an extended due date of April 15, 2020.	DOR Statement	5/27/20
CONNECTICUT	7/15/20	Pass-Through Entities, Unrelated Business Income Tax, and Corporation Business	Corporation Business Returns are extended to July 15, 2020, as well as the payment deadline. The payments associated with Partnership returns extended to July 15, 2020.	Corporation business tax estimated payments due between March 15 and July 15, 2020 are now due July 15, 2020.	DOR Statement	4/2/20
DELAWARE	7/15/20	Corporate, Personal and Fiduciary	Corporate income tax returns and payments due on April 15, 2020 are extended to July 15, 2020, as well as personal and fiduciary income tax returns and payments due on April 30, 2020. (TIM 2020-1, Delaware Department of Revenue, March 23, 2020)	The payment deadline will be July 15, 2020 and penalties and interest on underpayments will be calculated from that date, even if a taxpayer requests an additional extension of time to file. Extensions apply to corporate tentative and estimated personal income tax liability due on April 15, 2020. Corporate estimated payments are not specifically included.	DOR Statement	4/23/20
DISTRICT OF COLUMBIA	7/15/20	Individual, Fiduciary Partnership and Franchise Tax Returns (Corporate)	The original deadline of April 15, 2020 for taxpayers to file and pay individual and fiduciary income tax returns, partnership tax returns, and franchise tax returns is extended to July 15, 2020.	The due date for the 2020 first and second quarter estimated tax payment remains unchanged.	DOR Statement	4/23/20
FLORIDA	8/3/20	Corporations	Due date for returns are extended to August 3, 2020. Applies to calendar year filers with original due date of May 1, 2020. Also applies to fiscal year filers with due dates of June 1, 2020 (fiscal year filers with year ends of January 31, 2020) and July 1, 2020 (fiscal year filers with year end of February 28).	Payments due May 1, 2020 are now due June 1, 2020. Does not apply to tax payments due June 1, 2020 or July 1, 2020. Does not apply to estimated tax payments due between April 1, 2020 and July 15, 2020. A request for a filing extension has been extended to May 1, 2020 for calendar year filers, June 1, 2020 for fiscal year end January 31, 2020 filers, and July 1 for fiscal year end February 29, 2020 filers.	DOR Statement	5/13/20
GEORGIA	7/15/20	Appears to apply to all income tax filing, including corporations	The 2019 income tax filing and payment deadline is extended to July 15, 2020, without penalties or interest for state income tax payments and state income tax returns due on April 15, 2020.	State estimated income tax payments due on or after April 15, 2020 and before July 15, 2020 for the taxpayer’s 2020 taxable year are also extended until July 15, 2020. Fiscal year filers with original or extended returns due between April 15, 2020 and July 15, 2020, are now due on July 15, 2020.	DOR Statement	4/23/20
HAWAII	7/20/20	Individual and Corporations	Deadline for filing 2019 state income tax returns and making 2019 state income tax payments due from April 20, 2020, to June 20, 2020, is extended to July 20, 2020.	The extended period does not apply to estimated income tax payments for the 2020 taxable year.	DOR Statement	4/2/20
IDAHO	6/15/20	All taxpayers, including individuals, business and entities	Income tax filing and payment deadline is extended to June 15, 2020.	Penalty and interest won’t apply if taxpayers file their return and pay the income tax they owe by June 15, 2020. Relief includes estimated quarterly payments for fiscal-year tax filers.	DOR Statement	4/23/20
ILLINOIS	7/15/20	Corporations, Trusts and Individuals OR By Request	All corporations, trusts, and individuals have until July 15, 2020 to file their tax return and make associated payments.	Relief does not apply to April 15, 2020 or June 15, 2020 estimated income tax payments. Waiver of penalties and interest applies if tax is paid by extended due date.	DOR Statement	4/2/20
INDIANA	7/15/20	Corporations. Partnership, Fiduciary, S-Corporations, Financial Institutions and Individuals	Corporate tax returns and payments, originally due by April 15 or April 20 are now due on or before July 15, 2020. Those originally due on May 15, 2020, June 15, 2020, or July 15, 2020, are now due on August 17, 2020.	Relief includes estimated payments originally due by April 15, 2020, April 20, 2020, May 20, 2020 or June 22, 2020, are now due on or before July 15, 2020.	DOR Statement	5/12/20
IOWA	7/31/20	Individual, Composite, Fiduciary, Corporation, Franchise tax, Partnership, S-Corp, Credit Union	The filing and payment deadlines for income, franchise taxes with a due date on or after March 19, 2020, and before July 31, 2020, are now extended to July 31, 2020.	No late-filing or underpayment penalties are due for qualifying taxpayers who comply with the extended filing and payment deadlines. Does not apply to estimated payments.	DOR Statement	4/23/20
KANSAS	7/15/20	Individual, Fiduciary, Corporation, Privilege Tax	Corporate income tax, fiduciary income tax, individual income tax and privilege tax on banks and financial institutions returns and payments are now extended until July 15. 2020.	Extended due date also applies to fiscal year returns due between April 15, 2020 and July 15, 2020. Penalty and interest waiver if tax is paid by July 15. Waiver of penalty an interest for estimated payments if made before July 15, 2020.	DOR Statement	4/2/20
KENTUCKY	7/15/20	Corporations, Partnership, LLC and Individual	The 2019 Kentucky income tax return filing and payment due date is extended from April 15, 2020 to July 15, 2020. The Kentucky COVID-19 relief applies only to income taxes.	Late filing, payment penalties and interest on 2019 Kentucky income returns that are filed and paid by July 15, 2020 are waived. Relief also applies to estimated payments due on April 15, 2020, May 15, 2020, and June 15, 2020.	DOR Statement	4/22/20
KENTUCKY Local Jurisdictions	See Chart Link	Corporations, Partnership, LLC and Individual	Tax districts are authorized to suspend or extend return deadlines for taxable net profits or gross receipts during the state’s declared emergency.	Listing of various tax districts' responses and relief offered can be found in the link to jurisdictions.	Jurisdictions	4/2/20
LOUISIANA	7/15/20	Corporate and Individual; Fiduciary, Partnership, and Composite	Corporate, personal, and franchise tax returns and payments due in April and May are extended to July 15, 2020. (RIB 20-009, Louisiana Department of Revenue, March 23, 2020). An additional extension to file the 2019 Income/2020 Franchise Tax Return can be requested by July 15, 2020. Interest and penalties accrue beginning July 16, 2020. Fiduciary, individual, and partnership (including composite return) changes to July 15, 2020.	For fiscal year filers with an income tax or franchise tax return and payment due date between March 1 and May 30, 2020, the automatic extension for the return and payment is sixty days from the original due date.	DOR Statement	7/14/20
MAINE	7/15/20	Individual, Corporations and Estates and Trusts	The state extended the payment deadline of April 15, 2020, to July 15, 2020. The extended filing deadline for Maine income tax returns is automatically tied to any federal extension. The filing deadline of April 15, 2020, for 2019 Maine income tax returns is extended to July 15, 2020.	Any failure-to-pay penalties and interest will be abated for the period of April 16, 2020, through July 15, 2020. Extension to due dates includes any final and estimated Maine income tax payments due by April 15, 2020. Maine expanded to include second quarter estimate and any estimated of final payments originally due April 16, 2020 through June 15, 2020 for fiscal year filers.	DOR Statement	5/1/20
MARYLAND	7/15/20	Corporation, Personal, Pass-Through Entity and Fiduciary	Business related 2019 tax returns due February through May 2020, are now due July 15, 2020.	No interest or penalty for late payments will be imposed if 2019 tax payments are made by July 15, 2020. Extension also applies to first quarter estimated income taxes. Fiscal year filers with tax years ending January 1, 2020, through March 31, 2020, are also eligible for the July 15, 2020 extension.	DOR Statement	4/23/20
MASSACHUSSETTS	n/a	No Relief for Corporate Excise Tax as of 4/15/20	No Relief for Corporate Excise Tax as of 4/15/20	No Relief for Corporate Excise Tax as of 4/15/20. Massachusetts will waive late filing and payment penalties if taxpayers file their return and pay the tax by July 15, 2020. Interest will not be waived.	DOR Statement	4/15/20
MICHIGAN	7/31/20	Corporations	Any annual state income tax return or payment that was due on April 30, 2020 will now be due on July 31, 2020.	Estimated payments due on April 15, 2020 are now due July 15, 2020. Penalties and interest for failure to file will not accrue until August 1, 2020.	DOR Statement	4/2/20
MICHIGAN Cities	7/31/20	Corporations	Any annual state income tax return or payment that was due on April 30, 2020, and before July 31, 2020. will now be due on July 31, 2020.	Estimated payments due on April 15, 2020 are now due July 15, 2020. Penalties and interest for failure to file will not accrue until August 1, 2020. Detroit included first and second estimated payments and any fiscal year estimated payments due during extension period.	DOR Statement	5/13/20
MINNESOTA	n/a	Individuals. No specific relief for Corporations, Fiduciaries, S-Corporations and Partnerships (See Covid-19 response)	The extension afforded individuals does not apply to corporations, partnerships, S-Corporation or fiduciaries. Under Minnesota law, these entities receive an automatic extension to the later of 7 months after the due date or the date of any federal extension to file.	Payment due dates have not changed. Relief from late-filing or late-payment penalties and interest is available if taxpayers request such relief. Reasonable cause, includes emergency declarations by the president and governor due to COVID-19.	DOR Statement	4/2/20
MISSISSIPPI	7/15/20	Individual and Corporations	State has extended the deadline to file and pay the 2019 individual income tax and corporate income tax to July 15, 2020.	The first quarter and second quarter 2020 estimated tax payment are extended to July 15, 2020. The 2019 extension payment is also extended until May 15, 2020. Penalty and interest will not accrue on the extension period. Update 4/6/2020: The state has suspended the accrual of penalty and interest until the end of the national emergency.	DOR Statement	5/13/20
MISSOURI	7/15/20	Individuals, Corporate and Trusts and Estates	State has extended filing and payment deadlines for April 15, 2020 until July 15, 2020.	The relief also includes estimated tax payments for tax year 2020 that are due on April 15, 2020. Missouri extended the June 15, 2020 estimated income tax payment until July 15, 2020. Penalties and interest on any unpaid amounts will accrue starting July 16, 2020.	DOR Statement	4/14/20
MISSOURI Kansas City	7/15/20	Individuals are specifically mentioned, as are Taxpayers	State has extended filing deadline and payment deadline for April 15, 2020 until July 15, 2020.	Corporations are not specifically mentioned	DOR Statement	4/24/20
MISSOURI St. Louis	7/15/20	Individuals and Corporations	State has extended filing deadline and payment deadline for April 15, 2020 until July 15, 2020.	The relief also includes estimated tax payments for tax year 2020 that are due on April 15, 2020.	DOR Statement	4/2/20
MONTANA	n/a	No Relief for Corporate Income Tax as of 4/3/2020	No Relief for Corporate Income Tax as of 4/3/2020	No Relief for Corporate Income Tax as of 4/3/2020	DOR Statement	4/3/20
NEBRASKA	7/15/20	Individuals, Corporations, and Fiduciary	The tax filing and payment deadlines will automatically be extended to July 15, 2020 for income tax filings or payments that were originally due on or after April 1, 2020, and before July 15, 2020.	Relief also applies to estimated income tax returns and payments due on April 15, 2020. Does not include the second estimated payment.	DOR Statement	5/13/20
NEW HAMPSHIRE	6/15/20	All Qualifying Business Tax and Interest and Dividends Tax taxpayers (Non Qualifying Taxpayers Remain Unchanged)	New Hampshire will extend payment relief and expansion of automatic filing extensions to June 15, 2020 without penalties or interest for qualifying taxpayers. Qualifying taxpayers are defined as Business Tax taxpayers who owed $50,000 or less in taxes (total Business Profits Tax and Business Enterprise Tax for tax year 2018 and Interest & Dividends taxpayers who owed $10,000 or less in taxes for tax year 2018.	Per direct contact with NH Department of Revenue, state would not commit that extension applied to fiscal year fillers. Qualifying taxpayers will not be charged typical penalties and interest if payment is remitted by June 15, 2020. Business Profits, Business Enterprise and Interest & Dividends taxpayers who pay the amount they owed in 2018 by April 15, 2020 will not be subject to penalties and interest, so long as they file their return by November 15, 2020.	DOR Statement	4/2/20
NEW JERSEY	7/15/20	Corporation, Partnership and Individual	The New Jersey Governor signed legislation on April 14, 2020 that grants an extension to July 15, 2020, for calendar year filers to file and make payments of the Individual, Partnership and Corporation Tax.	Does not apply to the 2nd quarter estimated payment. Applies to the Tentative Return and Application for Extension of Time to File	DOR Statement	4/16/20
NEW MEXICO	7/15/20	Personal, Fiduciary and Corporate	New Mexico has extended filing and payment for personal, fiduciary, and corporate income tax returns and payments due between April 15 and July 15 to July 15, 2020.	Applies to estimated payments as well. Penalties will not be assessed if paid by July 15, 2020. Interest will be due on estimated payments made after the original due date as there is no authority to waive interest. NM enacted law that mandates no interest will accrue or penalties assessed for failure to pay corporate income tax or franchise tax that became due April 15, 2020 through July 15, 2020, provided they payment is made in full on or before April 15, 2020. Does not apply if the failure to pay was intentional attempt to evade the tax. Effective June 29, 2020.	DOR Statement	7/14/20
NEW YORK	7/15/20	Individuals, Fiduciaries and Corporations	The due date for personal income tax and corporation tax returns has been extended from April 15, 2020, to July 15, 2020.	All tax payments due on April 15, 2020, including estimated payments, are deferred until July 15, 2020 without penalties or interest.	DOR Statement	4/23/20
NEW YORK New York City	n/a	All Business and Excise Taxpayers	Taxpayers with returns due between March 16, 2020 and June 25, 2020 can request waiver of associated penalties if returns filed late, but before July 15, 2020. No explicit extension of the due date.	Waiver of penalties for business taxes due between March 16, 2020 and June 25, 2020. Taxpayers must request waiver.	DOR Statement	6/22/20
NORTH CAROLINA	7/15/20	Corporations, S-Corporations, Partnerships, Limited Liability Companies, Trust and Estates and Individuals	Income and Franchise Tax return and payment due date has been extended to July 15, 2020, from April 15, 2020.	State law does not allow for the waiver of interest.	DOR Statement	4/3/20
NORTH DAKOTA	7/15/20	Individuals, Corporations, Partnerships, and Fiduciaries	Individuals or businesses who are unable to file an income tax return or pay the tax by the April 15th deadline, can file and make payment through July 15, 2020, without penalty and interest.	The waiver of penalty and interest through July 15, 2020 applies to all income taxes. Applies to 1st and 2nd quarter estimated payments. Applies to fiscal year filers with an original or extended due date between April 1, 2020 and July 15, 2020 are afforded the July 15, 2020 relief.	DOR Statement	4/23/20
OHIO Cities and Local Jurisdictions	7/15/20	HB 197 lists any company, firm, corporation, person, associations, partnership or public utility	The deadline to file and pay state income tax is extended from April 15, 2020 to July 15, 2020. Ohio does not impose a corporate income tax. House Bill 197 states if payment of income tax, an automatic extension applies to municipal net profit tax returns.	It is not clear if corporations are explicitly covered for the extended municipal due date of July 15, 2020. However R.I.T.A. site states municipal income tax returns due April 15, 2020 are extended to July 15, 2020. Does not delineate between businesses and individuals.	DOR Statement	4/3/20
OKLAHOMA	7/15/20	Income Tax Taxpayers	Income tax payments due date has been extended to July 15, 2020, from April 15, 2020. Initial relief only covered payments. March 27, 2020 release indicates Oklahomans now have until July 15, 2020 to file and pay 2019 income tax.	July 15, 2020 due date applies to the first quarterly payment for 2020.	DOR Statement	4/23/20
OREGON	7/15/20	Personal, Fiduciary, Corporate Income/Excise Taxpayers	The return due date automatically extended until July 15, 2020 for any returns due on or after April 1, 2020 and before July 15, 2020. Extension to July 15, 2020 also applies to any return with a valid six-month extension ending on or after April 1, 2020 and before July 15, 2020. The tax payment deadline due with the 2019 tax return is extended until July 15, 2020.	Estimated payments are not extended. Taxpayers unable to estimate 2020 tax by preparing a 2019 Oregon return by April 15, 2020 can avail themselves to the safe harbor of 100% of the prior year's tax.	DOR Statement	4/23/20
OREGON Multnomah County	7/15/20	Personal, Fiduciary, Corporate Income/Excise Taxpayers	Due date for filing return and payment date has been extended automatically to July 15, 2020	Due date has not been extended for C-Corporations that have a due date after May 15, 2020, with Oregon. Estimated payments are not extended.	DOR Statement	4/3/20
PENNSYLVANIA	8/14/20	Corporations, Individuals S-Corporations, Partnerships and Estates & Trusts	Due date for filing and payment date has been extended to July 15, 2020 from April 15, 2020 for Partnerships, S-Corporations, Individuals and Trusts & Estates. Corporation returns extended from May 15, 2020, until August 14, 2020.	Relief applies to estimated payments for 2020. The original extended filing date of November 16, 2020, for Corporations has now been extended to February 16, 2021. Fiscal year end filers with year ends of 11/30/2019, 1/31/2020 and 2/29/2020 are now extended to February 16, 2021.	DOR Statement	5/15/20
PENNSYLVANIA Philadelphia	7/15/20	Individual , Partnership, Limited Liability Company, Estates & Trusts and Corporation	The city will follow the federal extensions granted to businesses from the IRS for filing and payments until July 15, 2020 for the Business Income and Receipts Tax and the Net Profits Tax. (Press Release, Philadelphia Department of Revenue, March 23, 2020)	Extension applies to estimated payments.	DOR Statement	4/3/20
RHODE ISLAND	7/15/20	Individuals, Corporations, Banks, Insurance, Single Member LLC, Partnerships and Estates & Trusts	The April 15, 2020 due date for certain income tax and related returns and payments is extended to July 15, 2020.	The RI Extension due 4/15/2020 has been extended to 7/15/2020. Also includes first quarter and second quarter business estimated payments. No penalties and interest will be charged if paid by 7/15/2020.	DOR Statement	5/26/20
SOUTH CAROLINA	7/15/20	C-Corporations, Individuals and Trusts	The April 15, 2020 due date for income tax returns and payments is extended to July 15, 2020 for all taxpayers that have income, franchise or license fee for original returns, or those returns under a valid extension, with payments of filings due between April 1, 2020 and July 15, 2020.	Extended due date applies to estimated payments. No penalties and interest will be due if paid by extended due date.	DOR Statement	4/14/20
TENNESSEE	7/15/20	Corporations, Limited Partnership, Limited Liability Companies and Business Trust	The April 15, 2020 due date for franchise and excise tax returns and payments is extended to July 15, 2020.	Includes quarterly estimated payments due on April 15/2020. Interest and late penalties will not be imposed if paid by the extended due date.	DOR Statement	4/3/20
TEXAS	7/15/20	All Franchise Taxpayers/Entities	The due date for the 2020 Franchise Tax Reports and payments has been extended to July 15, 2020.		DOR Statement	4/3/20
UTAH	7/15/20	Individuals and Business Entities Including Corporations and Pass Through Entities	The 2019 tax filings and payments deadlines have been extended to July 15, 2020. Payments are now due by the later of the 15th day of the fourth month following the close of the taxable year or the date by which the taxpayer must file and pay for federal income tax purposes.	Interest and penalties for late filed 2019 tax returns and for late payments will not be assessed if the returns are filed and payments made no later than July 15, 2020. Utah will follow any modifications to estimated payment due dates by the IRS.	DOR Statement	4/28/20
VERMONT	7/15/20	Personal, Corporate and Fiduciary	The April 15, 2020 due date for income tax returns and payments is extended to July 15, 2020.	Interest and penalties for late filed 2019 tax returns and payments if the returns are filed and payments made no later than July 15, 2020. Includes quarterly estimated payments due on April 15, 2020 and June 15, 2020.	DOR Statement	5/21/20
VIRGINIA	6/1/20	Corporate, Pass Through Entities, Fiduciary and Individual	All income tax filing deadlines will remain unchanged. Any income tax payments due during the time period of April 1, 2020, to June 1, 2020, will now be due on June 1, 2020. This includes individual and corporate income taxes.	Late payment penalties will not be charged if paid by June 1, 2020.	DOR Statement	4/3/20
WEST VIRGINIA	7/15/20	Individuals, Trusts & Estates and Corporations	The April 15, 2020 due date for income tax returns and payments is extended to July 15, 2020.	Relief also extends to estimated tax payments for tax year 2020 that are due between April 15, 2020 and July 15, 2020. No penalties or interest will accrue if balance due is paid by July 15, 2020. Fiscal year filers with April 15, 2020 original or extended due date will be afforded relief for filing and paying.	DOR Statement	4/23/20
WISCONSIN	7/15/20	Individuals, Corporations Fiduciary, S-Corporations Shareholders	Returns with a due date of April 15, 2020 are extended to July 15, 2020. The relief applies to returns due on or after April 1, 2020 and before July 15, 2020, regardless of whether it is the original or the extended due date.	No penalties or interest will accrue if balance due is paid by July 15, 2020. Applies to estimated payments due between April 15, 2020 and July 15, 2020 are due July 15, 2020.	DOR Statement	4/23/20

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