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Resources on Extended State Tax Filing Issues

Friday, August 30, 2019   (0 Comments)
Posted by: Amy Spencer
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The upcoming extended 9/16, 9/30, 10/15 and 11/15 filing deadlines in many states is expected to create challenges for CPAs and their clients – similar to last year’s filings. 

The AICPA Tax Policy & Advocacy and State Legislation Teams have prepared resources for states that are affected by the continuing implementation of the federal Tax Cuts and Jobs Act (TCJA).

There’s a TON (that’s a technical term) of detailed information below, and even more on the web and in this DropBox link.

 

1. Resource of Draft Department of Revenue Guidance for this year.

This year, the draft Department of Revenue guidance suggests:

One-month extended filing relief for ALL taxpayers (last year, it was only for corporations), and

Estimated payment/withholding relief for individuals similar to the federal relief provided for 2018. 
 

2. Which states are potentially impacted and may need to request one-month extended filing relief?

 States that responded last year to a similar request for corporate filing relief are italicized if they provided case-by-case relief and in bold if they provided corporate automatic one-month filing penalty relief.

Potentially affected states (with current extended 9/16, 9/30, 10/15 and 11/15 filing deadlines) include: 

Alabama, Arizona, Arkansas, California, Colorado, Delaware, District of Columbia, Florida, Georgia, Hawaii, Idaho, Illinois, Iowa, Kansas, Kentucky (non-corp), Maine (non-corp), Maryland (non-corp), Massachusetts, Minnesota (non-corp), Michigan (non-corp), Mississippi, Missouri, Nebraska (non-corp), New Jersey, New Mexico, North Carolina, Ohio (non-corp), North Dakota (non-corp), Ohio (non-corp), Rhode Island, South Carolina, Tennessee, Texas, Utah, Vermont (non-corp), Virginia (non-corp), and West Virginia.

 We have compiled a multi-tab spreadsheet of all the states’ current extensions and due dates for all types of taxpayers and also identified several links that you can refer to for a listing of states’ due dates and extensions.

 

3. Template for guidance available for your use, if your state is affected

If your state is affected, you may want to consider working with your state tax authority to adopt the draft guidance.  

4. 
Resources on a possible legislative solution for future years for affected states

If your state is affected, we also suggest working with your state tax authorities and state legislatures on a longer term legislative solution to provide for future years’ state original filing and extended due dates one month after the federal due dates. 

AICPA has developed bullet points and a chart of examples and links to sample states’ legislative and administrative language models of state original and/or extended due dates one month after federal due dates for each type of taxpayer for you to refer to as possible models.

If your state is affected, you may want to reach out to your state tax authority as it begins to work on its legislative proposal for the upcoming year, to suggest providing state original filing and extended due dates one month after the federal due dates. 

 

5. Other organizations to contact and collaborate on this issue

There are several other organizations interested in this issue, and they are contacting their members and state authorities on the additional month needed for filing extended state tax returns.  These organizations include:

These organizations may be interested in working with state societies on this issue.   

 

6. AICPA team resources available

Below are two great key resources on this issue – and they will be happy to answer questions or provide additional information:

In addition, we’ve posted these advocacy resources in Dropbox at https://www.dropbox.com/sh/941hzfn57szvigh/AACjgdzRSYt2G8x15b4hvhVOa?dl=0

 

 Template for draft DOR guidance

Chart of examples and links to sample states’ legislative and administrative language models

Multi-tab spreadsheet of all states’ current extensions and due dates for all types of taxpayers

Bullet points and advocacy materials on state filing one month after federal 

 


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