On March 13, 2020, the President of the United States issued an emergency declaration under the Robert T. Stafford Disaster Relief and Emergency Assistance Act in response to the ongoing Coronavirus Disease 2019 (COVID-19) pandemic (Emergency Declaration). The Emergency Declaration instructed the Secretary of the Treasury “to provide relief from tax deadlines to Americans who have been adversely affected by the COVID-19 emergency”. The Secretary has determined that any person with a Federal income tax payment due April 15, 2020, is affected by the COVID-19 emergency.
The Internal Revenue Service responded with Notice 2020-18. Under this notice only federal returns and payments are covered. We are still awaiting each individual state’s response to the situation.
The Notice states that the due date for filing Federal income tax returns and making Federal income tax payments originally due April 15, 2020, is automatically postponed to July 15, 2020. No federal extension forms need to be filed. First quarter estimate payments due on April 15, 2020 have also been given an extension of time to pay until July 15, 2020.
April 9, 2020, Notice 2020-66 changed the second quarter estimates due in June. The estimates normally due on June 15, 2020 are now due July 15, 2020 without interest or penalty. This notice applies only to income tax. Payroll and all other tax types (except self-employment) are due on the normal due dates.
For individuals that make IRA payments, the date for making contributions for 2019 has also been extended to July 15, 2020.
On March 23, 2020 Gov. Laura Kelly Signed Executive Order #20-13, extending Kansas tax filing and payment deadlines to July 15, 2020 and waiving any interest and penalties for returns and payment made on or before July 15, 2020. The order extends also extends the filing date for homestead and property tax relief refund claims to October 15, 2020. Kansas Notice 20-02 issued on April 2, 2020 waives all interest and penalties for first quarter estimates made on or before July 15, 2020. Kansas has not yet made a change to the June 15, 2020 estimate payment due date.