As we discussed here, the Pennsylvania Department of Revenue (DOR) announced that Pennsylvania personal income tax (PIT) deadlines would conform to federal deadlines, and that PIT returns and payments due April 15, 2020 were automatically extended until July 15, 2020.
After that announcement, Governor Wolf signed Act 10 of 2020, which formally extended the due date for PIT returns and payments and delayed certain Pennsylvania tax dates. The DOR also announced an administrative extension for corporate tax reports due May 15, 2020 until August 14, 2020, and announced other relief provisions.
Now, the Pennsylvania tax filing and payment due dates for 2019 returns are:
|
Entity |
Federal Form |
PA Form |
Original Federal Due Date |
New Federal Due Date |
Original PA Due Date |
New PA Due Date |
|
Partnerships |
1065 |
PA 20S/PA-65 |
March 15 |
March 15 |
April 15 |
July 15 |
|
S Corporations |
1120S |
PA-20S/PA-65 |
March 15 |
March 15 |
April 15 |
July 15 |
|
Individuals |
1040 |
PA-40 |
April 15 |
July 15 |
April 15 |
July 15 |
|
Trusts/Estates |
1041 |
PA-41 |
April 15 |
July 15 |
April 15 |
July 15 |
|
Corporations |
1120 |
RCT-101 |
April 15 |
July 15 |
May 15 |
August 14 |
Estimated Taxes
Because the deadline for paying PIT was extended to July 15, 2020, the DOR informed taxpayers with scheduled estimated tax payments that they will be able to cancel an already scheduled payment only by contacting the DOR at least two business days prior to the payment date. Because so many payments are scheduled for April 15, 2020, the DOR is asking taxpayers to cancel payments scheduled for that day by the close of business on Friday, April 10 to make sure there is enough time to process cancellation requests.
Federal Stimulus Checks
The DOR announced that federal stimulus checks issued under the CARES Act will not be subject to PIT.
Business License Extensions
The DOR announced that all business licenses and certificates administered by the DOR, including sales tax vendor licenses and sales tax exemption certificates, will remain effective until further notice if scheduled to expire while the DOR’s offices are closed.
The DOR announced that it is developing a set of frequently asked questions and answers related to this relief and to other issues related to the ongoing COVID-19 crisis. We will continue to monitor these developments. If you have questions, please contact a member of the Ballard Spahr Tax Group.