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Mar 26, 2020

Pa. General Assembly Gives Dept. of Revenue Authority to Extend Filing and Payment Deadlines

By Peter Calcara, PICPA vice president - government relations


In response to the COVID-19 pandemic, the Pennsylvania General Assembly passed House Bill 1232, which amends the Fiscal Code and temporarily authorizes the Department of Revenue (DOR) to extend tax filing and payment deadlines. The PICPA has spoken with state legislators about the need for consistency across taxing bodies and levels, and this legislation provides much needed clarification. The bill, as of this writing, is awaiting Gov. Tom Wolf’s signature.

Pennsylvania capitol building in HarrisburgAccording to staff analysis from the Pennsylvania House and Senate, House Bill 1232 temporarily authorizes the DOR to extend filing and payment deadlines related to the personal income tax (PIT) as follows:

  • Extends the deadline for declarations of estimated personal income tax (PIT)
  • Extends the deadline for payments of estimated PIT
  • Extends the deadline for the filing of informational returns related to Pennsylvania S corporations, partnerships, estates, and trusts (Form PA20S/PA-65)

With regard to the local earned income tax (EIT) imposed by the Local Tax Enabling Act (Act 511 of 1965), the legislation authorizes the Department of Community and Economic Development (DCED) to coordinate with the governing bodies and local agencies of political subdivisions to extend filing and payment deadlines.

The legislation extends the PIT and EIT deadlines to July 15, 2020. In both instances, House Bill 1232 provides that the deadlines shall coincide with the filing deadline for a tax return and payment due under Section 330 of the Tax Reform Code of 1971, relating to the filing of annual Pennsylvania PIT returns and payments. Because the federal government temporarily extended its income tax return filing and payment dates from April 15 to July 15, 2020, under current law Pennsylvania’s PIT annual tax return filing and payment dates now default to July 15, 2020, by automatically conforming to federal deadlines.

This legislation is effective July 1, 2019, or immediately, whichever occurs later. The sections authorizing the DOR and DCED to extend tax filing and payment dates will expire July 31, 2020.

The PICPA continues to advocate for relief and clarification from legislators and regulatory agencies. At present, we’re still seeking answers to other questions pertaining to local taxes, including those related to Philadelphia. We will notify PICPA members when we know more, but please continue to check PICPA’s COVID-19 resource page for frequent updates.


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21 comments

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  • Peter Calcara | Apr 14, 2020
    the non-resident withholding for PA 20S/PA 65 is now July 15, 2020.
  • Joseph Mandel | Apr 14, 2020
    Is there an update about PA20S/PA-65 due date extension inquiry posted by Bruce Irwin on March 26, 2020?
  • Peter Calcara | Apr 14, 2020
    Mr. Murphy, Although the filing deadline has been extended, the Department of Revenue is encouraging taxpayers who are able to file their returns electronically to do so. This will enable the department to continue to process returns as commonwealth offices are closed. The department is processing payments received by mail, but with state offices closed it could take some time. Be patient. 
  • Joseph A. Murphy | Apr 13, 2020

    I am concerned about my 2019 PA-40 tax return and full balance-due payment being lost.

     

    On 3//19/19. I mailed my return with full payment and as of today, my payment check has not been presented to my bank for payment.

     

    is there an explanation that you can offer before I stop payment of the check?

     

    Thanks,

  • Peter Calcara | Apr 07, 2020

    No extension on sales tax filing or payment due dates.

  • Joseph Wenzel | Apr 06, 2020
    Have PA Sales Tax filing due dates and payments been extended ?
  • Peter Calcara | Apr 03, 2020
    Michael, in response to your question, the Department of Revenue's position, which was articulated on the webinar we held this week with the DOR, is that a PIT extension can be filed on 7/15 to Jan. 15, 2021.   
  • Megan | Apr 03, 2020
    Can you please update this to reflect the extension for C-corps filing the RCT-101?  Also, will i&p apply?
  • Michael Kromer | Apr 02, 2020
    My question was for personal income tax
  • Michael Kromer | Apr 02, 2020
    If you need an extension until October 15th, can that be filed on July 15th?
  • Peter Calcara | Mar 31, 2020

    Brenda, are you referring to PIT estimated payments?

     

  • Peter Calcara | Mar 31, 2020

    Paul, I was referring to the non-resident withholding question.

     

  • Peter Calcara | Mar 31, 2020

    Scott, Yes, HB 1232 does extend the due date for PA trusts (PA41) to July 15, 2020. The bill does NOTaddress the Philadelphia S-1 filing. DOR Sec. Dan Hassell confirmed on this morning's PICPA webcast. For more information on the City and its filing deadlines please visit  https://www.phila.gov/2020-03-23-city-of-philadelphia-extends-property-business-tax-deadlines/.

    I hope this helps.

     

  • Paul Greenwald | Mar 30, 2020

    Peter -

    What question are you answering when you say "We believe it does but we are waiting for confirmation from the Department of Revenue."

    Paul R Greenwald, CPA

  • Brenda Duska | Mar 30, 2020
    Does anyone know what the new due date for the 6/15 estimated tax will be?
  • Scott Isdaner | Mar 30, 2020
    And will this allow Philadelphia to extend S-1 filings and payments?
  • Scott Isdaner | Mar 30, 2020
    Does this extend payment obligations for trusts (same as individuals)?
  • Harold Hess | Mar 27, 2020

    Thank you very much for all the work you are doing to keep us current ! ! !  We greatly appreciate it ! ! ! This saves us from having to do research time during the busy tax season ! We appreciate all that you and your co-workers are doing for us !

    Take Care,

    Harold E. Hess, CPA 

  • Peter Calcara | Mar 27, 2020

    Gov. Wolf signed HB 1232 into law this morning, March 27, 2020. 

  • Peter Calcara | Mar 27, 2020
    We believe it does but we are waiting for confirmation from the Department of Revenue. 
  • Bruce Irwin | Mar 26, 2020
    Does this also extend the due date for non-resident withholding for PA20S/PA-65 returns to 7/15/20?  

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