Coronavirus (COVID-19)

Gov. Tom Wolf's Plans for Pennsylvania COVID-19 Recovery

• Gov. Wolf Signs Fourth Renewal of COVID-19 Disaster Declaration to Aid in Response and Recovery - Feb. 19, 2021
• Getting the COVID Vaccine in Pennsylvania 
• Lawmakers Approve COVID-19 Liability Protection Bill - April 6, 2021
• Follow the Office of the Governor on Twitter for breaking news, press releases, and photos

Updates on Tax Payments and Deadlines

IRS

• NEW! AICPA Letter: Certainty and Relief Needed for the 2020 Tax Year - Feb. 23, 2021
• Frequently Asked Questions Associated with PUA and UC 1099G Forms
• Employers May Be Able to Claim the Employee Retention Credit and Have a PPP Loan - Feb. 2, 2021
• AICPA Explains Employee Payroll Tax Deferral - Sep. 3, 2020
• IRS Approves Temporary Use of E-signatures for Certain Forms - Aug. 28, 2020
• IRS Form 1040-X for Electronic Filing Now Available - Aug. 17, 2020
• Common Errors to Avoid When Filing for Advance Payment of Employer Credits (Form 7200) - April 29, 2020
• Employee Retention Credit under the CARES Act - March 1, 2021

  • Guidance on the Employee Retention Credit for qualified wages paid after March 12, 2020 and before Jan. 1, 2021 - Notice 2021-20

  • Guidance on the Employee Retention Credit for qualified wages paid after Dec. 31, 2020 and before July 1, 2021 - Notice 2021-23

• Economic Impact Payments  (The third economic impact payment was sent on March 11, 2021)
  • Get My Payment 

Pa. Department of Revenue

• NEW! Verifying Payments and Credits - April 12, 2021
• Managing PA Personal Income Tax for Gig Workers - April 7, 2021
• PA Revenue District Offices Open with Social Distancing Guidelines in Place - April 7, 2021
• Pa. DOR Responds: Can Taxpayers Deduct Home Office Expenses During Telework?  - March 9, 2021
• Pennsylvania's Taxability of CARES Act and PPP - Feb. 2, 2021
• Pa. Filing Season Begins Feb. 12, Taxpayers Encouraged to File Online - Jan. 22, 2021
• Telework During the COVID-19 Pandemic (This guidance will be in effect until the earlier of June 30, 2021, or 90 days after the Proclamation of Disaster Emergency in Pennsylvania is lifted.)   
• DOR's Follow-Up Answers to Questions Submitted during the PICPA-DOR March 31 Webinar - April 13, 2020
  
• Pennsylvania Businesses to Benefit from Waiver for Prepayments of Sales Tax - April 14, 2020
• Board of Appeals Operations During COVID-19 Pandemic - July 8, 2020 
• Pennsylvania Department of Revenue Questions & Answers

Pa. Department of Labor & Industry 

• NEW! L&I Warns of Potentially Fraudulent UC 1099-G Tax Form for 2020 - Feb. 12, 2021
  • File a fraud report 
• Pandemic Emergency Unemployment Compensation Program Reopens (The PEUC extension became available March 11, 2021.)
• Pandemic Unemployment Assistance FAQs - March 31, 2021
• How to File a Claim
• Check the Status of Your Application

Philadelphia

• NEW! Emergency regulation: Taxpayers have until May 17, 2021, to file and pay Business Income and Receipts Tax, Net Profits Tax, Earnings Tax and School Income Tax, without interest or penalties. - March 22, 2021
• Philadelphia’s Treatment of Grants Authorized by the CARES Act and Consolidated Appropriations Act, 2021 (CAA) - Feb. 18, 2021
• Update on Philadelphia Wage Tax Refunds - Feb. 1, 2021
• Updated Nexus, Apportionment Policies Issued by Philadelphia - Dec. 7, 2020

Pa. Department of Community and Economic Development

• NEW! DCED Letter in Response to the Local Tax Filing Deadline Extension - April 7, 2021
• Local Tax Jurisdictions Deadline Update
  *The PICPA will update this page with more guidance from collectors as it becomes available.
  • Allegheny North Tax Collection District: Waiving I&P to May 17, 2021, but awaiting official change in due date from DCED
  • York-Adams (YATB): Filing and payment deadline extended to May 17, 2021
  • Lancaster (LCTCB): Filing and payment deadline extended to May 17, 2021
  • Berkheimer: Waiving I&P to May 17, 2021, but awaiting official change in due date from DCED
  • Keystone: Waiving I&P to May 17, 2021, but awaiting official change in due date from DCED
• Wolf Administration Announces Second Round of State Funding for Pennsylvania Businesses - April 26, 2020
• Wolf Administration Announces Loan Deferrals for Businesses Impacted by COVID-19 - April 15, 2020

Other States and AICPA Tax Resources

• NEW! Does the American Rescue Plan Ban State Tax Cuts? - March 10, 2021
• NEW! Federal COVID-19 Relief Law Could Prevent New State Tax Incentives - March 16, 2021
• AICPA Recommendations for Administrative and Filing and Payment Relief
  for State and Local Taxes during the Coronavirus Pandemic - April 7, 2021
  • PICPA’s advocacy efforts in Harrisburg with the Department of Revenue are paying off. This AICPA document above recognizes Pennsylvania CPAs for their leadership and for providing assistance to taxpayers, businesses, and practitioners in response to the COVID-19 crisis.
• Employee retention credit changes leave practitioners with questions - Jan. 28, 2021

IRS Resources

A message from the IRS:

The Internal Revenue Service reminds taxpayers and tax professionals to use electronic options to support social distancing and speed the processing of tax returns, refunds and payments. To protect the public and employees, certain IRS services such as live assistance on telephones, processing paper tax returns and responding to correspondence continue to be limited. Any tax return which requires review, whether it was filed electronically or on paper, may also take longer because many review processes cannot be done virtually.

• Coronavirus Tax Relief Center - IRS
  
  •  IRS Loosens Email, E-Signature Policies in Response to Virus - Bloomberg Tax - March 30, 2020