COVID-19 and Timely Filing your 2019 Tax Return

What is the deadline for filing your federal tax return and submit payment? July 15, 2020. 

What is the deadline for filing your California state tax return and submit payment? July 15, 2020; 

This means that if you owe taxes, either state or federal, you may wait until July 15, 2020 to file your return and pay without penalty or interest accruing. 

If you are expecting a refund, it is in your best interest to file quickly, not to wait for the July 15th Deadline. 

If you need more time to file your Federal return you will need to file a request for extension with the IRS, the State of California will automatically extend to October 15, 2020 however, after July 16, 2020 interest will be added to any amount owing and not paid by July 15, 2020. If you need more time to file past July 15, 2020, use Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. The deadline for mailing the form to the IRS is July 15, 2020. Form 4868 is available on IRS.gov/forms

If you need more time to file your State return, the State of California gives you an automatic extension to October 15, 2020 before a late filing penalty is assessed, however, after July 16, 2020 interest will be added to any amount owing and not paid by July 15, 2020. To Make a payment for your State Tax Bill Use Payment for Automatic Extension for Individuals (FTB 3519) to make a payment by mail if both of the following apply: You cannot file your 2019 tax return by July 15, 2020 and You owe tax for 2019. 

In California what business entities qualify for the July 15, 2020, extended deadline to file and pay taxes? 

The new extensions apply to any business entity with a California return or payment due between March 15 and July 15. This includes Corporations, S-Corps, LLCs, Partnerships, and other entity types with returns or payments due during this period. Visit COVID-19 Extensions to file and pay for more information. 

How does the California FTB define who is “affected by the COVID-19 pandemic”? How would they need to demonstrate this? 

All California taxpayers are considered affected taxpayers if they have an income tax return filing or payment due date between March 15, 2020 and July 15, 2020. 

For more information on Federal Tax Returns see https://www.irs.gov/newsroom/payment-deadline-extended-to-july-15-2020 

For more information on California State Tax Returns see:

https://www.ftb.ca.gov/about- ftb/newsroom/covid-19/index.html

 

California Calendar year filers

Return type COVID-19 due date to file and pay Original due date Extension due date 
Personal July 15, 2020

April 15, 2020

October 15, 2020
Partnership July 15, 2020

March 16, 2020

October 15, 2020
LLC, taxed as a partnership July 15, 2020

March 16, 2020

October 15, 2020
Annual tax payment for 2020 July 15, 2020

April 15, 2020

 
Estimated annual fee payment for 2020 July 15, 2020

June 15, 2020

 
LLC, taxed as a corporation July 15, 2020

April 15, 2020

November 16, 2020
Single-member LLC owned by an S Corporation, partnership, or a LCC, taxed as a partnership July 15, 2020

March 16, 2020

September 15, 2020
Annual tax payment for 2020 July 15, 2020

April 15, 2020

 
Estimated annual fee payment for 2020 July 15, 2020

June 15, 2020

 
Single-member LLC owned by any other entity July 15, 2020

April 15, 2020

 
Annual tax payment for 2020 July 15, 2020

April 15, 2020

 
Estimated annual fee payment for 2020 July 15, 2020

June 15, 2020

 
Estates and Trusts July 15, 2020

April 15, 2020

October 15, 2020
LP July 15, 2020

March 16, 2020

October 15, 2020
LLP July 15, 2020

March 16, 2020

October 15, 2020
C Corporation July 15, 2020

April 15, 2020

November 16, 2020
S Corporation July 15, 2020

March 16, 2020

September 15, 2020
Exempt Organization - Form 199 July 15, 2020

May 15, 2020

November 16, 2020
Exempt Organization - Form 100 July 15, 2020

April 15, 2020

November 16, 2020

California Calendar year filers

Return type If your filing or payment due date falls between 3/15/2020 and 7/15/2020, then your due date is: Original Filing and payment due date Extension due date
Partnership July 15, 2020

15th day of the 3rd Month after the close of your tax year

15th of the 10th Month after the close of your tax year
 LLC, taxed as a partnership July 15, 2020

15th day of the 3rd Month after the close of your tax year

15th of the 10th Month after the close of your tax year
Annual tax payment for 2020 July 15, 2020

15th day of the 4th Month after the beginning of your tax year

 
Estimated annual fee payment for 2020 July 15, 2020

June 15, 2020

 
LLC, taxed as a corporation July 15, 2020

15th day of the 6th Month after the beginning of your tax year

 
Single-member LLC owned by an S Corporation, partnershipm or a LCC,taxed as a partnership  July 15, 2020

15th day of the 3rd Month after the close of your tax year

15th of the 9th Month after the close of your tax year
Annual tax payment for 2020 July 15, 2020

15th day of the 4th month after the beginning of your tax year

 
Estimated annual fee payment for 2020 July 15, 2020

15th day of the 6th Month after the beginning of your tax year

 
Single-member LLC owned by any other entity July 15, 2020 15th day of the 4th Month after the close of your tax year  
Annual tax payment for 2020 July 15, 2020

15th day of the 4th Month after the beginning of your tax year

 
Estimated annual fee payment for 2020 July 15, 2020

15th day of the 6th Month after the beginning of your tax year

 
Estates and Trusts July 15, 2020

15th day of the 4th Month after the close of your tax year

15th of the 10th Month after the close of your tax year
LP July 15, 2020 

15th day of the 3rd Month after the close of your tax year

15th of the 10th Month after the close of your tax year
LLP July 15, 2020 

15th day of the 3rd Month after the close of your tax year

15th of the 10th Month after the close of your tax year
C Corporation July 15, 2020 

15th day of the 4th Month after the close of your tax year

15th of the 11th Month after the close of your tax year
S Corporation July 15, 2020  15th of the 3rd Month after the close of your tax year 15th of the 9th Month after the close of your tax year
Exempt Organization - Form 199 July 15, 2020 

15th day of the 5th Month after the close of your tax yea

15th of the 11th Month after the close of your tax year
Exempt Organization - Form 100 July 15, 2020 

15th day of the 4th Month after the close of your tax year

15th of the 11th Month after the close of your tax year

California Estimated tax payments due dates

Return type 1st Quarter Due Date, as extended 2nd Quarter Due Date  3rd Quarter Due Date  4th Quarter Due Date 
Personal July 15, 2020 July 15, 2020 N/A

January 15, 2021

For C Corporations, S Corporations, and Exempt Organizations If your estimated tax payment is due on or between 3/15/20 and 4/15/20, the new due date is July 15, 2020      

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