Tax Filing Deadline: Personal Income & Corporate Taxpayers Affected by COVID-19
TIR 20-4: Tax Filing & Payment Relief: Personal Income & Corporate Taxpayers Affected by COVID-19
This TIR announces tax filing and payment relief for personal income tax and corporate excise filings and payments in response to the 2019 novel Coronavirus (“COVID-19”). Pursuant to “An Act to Address Challenges Faced by Municipalities and State Authorities Resulting from COVID-19” (the “Act”), H.4598, enacted April 3, 2020, personal income tax returns and payments otherwise due April 15, 2020 are now due July 15, 2020. This TIR also explains relief with respect to other personal income tax deadlines pursuant to the Department’s administrative authority under G.L. c. 62C, § 87. In addition, the TIR announces that the Department will waive certain late-file and late-pay penalties that apply to corporate excise returns and payments due April 15, 2020. Visit TIR 20-4.