Coronavirus (COVID-19)

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Updates on Tax Payments and Deadlines

IRS

• NEW! 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
• Form 1040-X Electronic Filing Options Coming This Summer
• 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 - IRS
  • 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

• 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
• Business Tax License and Certifications Extension Notice

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.

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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

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Pa. Department of Revenue: Due Dates Extended for 2020 Annual Corporate Net Income Tax Returns and Payments

Pennsylvania corporate taxpayers who had annual corporate net income tax returns and payments due in April, May, June or July of 2020 now have until Aug. 14, 2020, to file their returns and make their final payments.

This extension is being made after the IRS announced in March that certain taxpayers generally had until July 15, 2020 to file and pay federal income taxes originally due on April 15, 2020. The IRS later released additional guidance that said the extension applied to all taxpayers who had filing or payment deadlines falling between April 1, 2020 and July 15, 2020. By law, the due dates for Pennsylvania annual corporate net income tax payments are 30 days after the federal due dates.

The Department of Revenue also recently announced it extended the due date for corporations with tax returns due in May to Aug. 14, 2020. That means the new due date for corporate filers who take an extension to file their returns is now Feb. 16, 2021. As usual, this additional six-month extension applies to filing the tax return, not to making a payment.

Below is additional guidance from the DOR:

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Local Tax Jurisdictions

The following counties or tax administration services extend their filing deadlines in 2020. Updates will be posted from the other local jurisdictions when they are available, but please check the DCED's Local Tax Collector webpage for more information.