Coronavirus (COVID-19)

Updates on Tax Payments and Deadlines

IRS

• NEW! IRS Drops Another Hammer on PPP-Funded Deduction
• AICPA Explains Employee Payroll Tax Deferral 
• IRS Approves Temporary Use of E-signatures for Certain Forms
• IRS Takes Steps to Ensure People with Children Receive $500 Economic Impact Payments
• IRS Form 1040-X for Electronic Filing Now Available
• Common Errors to Avoid When Filing for Advance Payment of Employer Credits (Form 7200)
• FAQs: Employee Retention Credit under the CARES Act
• Economic Impact Payments - Deadline Nov. 21, 2020 
  • Get My Payment
    • IRS updates Get My Payment tool
  • Guidance for Nonfilers
• FAQs on Tax Credits for Paid Sick and Family Leave
• IRS Notice 2020-23, Update to Notice 2020-18, Additional Relief for Taxpayers Affected by Ongoing Coronavirus Disease 2019 Pandemic - IRS, updated April 9
• IRS Guidance Under the CARES Act to Taxpayers with Net Operating Losses - IRS, updated April 9
• Tax Filing FAQs (updated as of April 7) - AICPA

Pa. Department of Revenue

• NEW! Telework During the COVID-19 Pandemic
• DOR's Follow-Up Answers to Questions Submitted during the PICPA-DOR March 31 Webinar - Updated on April 13
  
• Pennsylvania Businesses to Benefit from Waiver for Prepayments of Sales Tax
• Board of Appeals Operations During COVID-19 Pandemic
• Pennsylvania Department of Revenue Questions & Answers

Pa. Department of Labor & Industry 

• Pandemic Unemployment Assistance FAQs
• How to File a Claim
• Check the Status of Your Application

Philadelphia

• COVID-19 Tax Guidance from Philadelphia Department of Revenue - Includes updated guidance on Business Income & Receipts (BIRT), Net Profits Tax (NPT) nexus and apportionment  and guidance on filing and payment extensions policy.

Pa. Department of Community and Economic Development

• Wolf Administration Announces Second Round of State Funding for Pennsylvania Businesses
• Wolf Administration Announces Loan Deferrals for Businesses Impacted by COVID-19

Other States

• AICPA Recommendations for Administrative and Filing and Payment Relief
  for State and Local Taxes during the Coronavirus Pandemic
  • 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.

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, and in compliance with orders of local health authorities around the country, certain IRS services such as live assistance on telephones, processing paper tax returns and responding to correspondence continue to be extremely 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.  While some volunteer tax preparation sites are operating at a reduced capacity, most remain closed until further notice.

• Coronavirus Tax Relief Center - IRS
  • People First Initiative
  •  IRS Loosens Email, E-Signature Policies in Response to Virus - Bloomberg Tax