IRS Tax Update: Please see below for the most up-to-date information for the IRS, DC, MD and VA tax filing deadlines for the 2019 tax year.  We will continue to update you as we get more information on tax return filing and payment due dates.  If you have any questions, please contact your MCB Advisor today at 703.218.3600 or click here. In this rapidly-changing climate, we are here to answer your questions and assist you.

Note: If the original due date for the filing of the federal tax return is 4/15/20, the federal due date for both the filing and the payment has been automatically extended to 7/15/20.  More detailed information by jurisdiction is included below:

FEDERAL

Return Type Original Due DateRevised Original Due Date due to COVID-19Extended Due Dates if Extension filed on or before Revised Original Due DateComments
Individual
Form 1040
4/15/20207/15/202010/15/2020Federal due date references:
IRS Due Date FAQ (not yet updated for 2020-23)

IRS Notice 2020-17

IRS Notice 2020-18

IRS Notice 2020-20 

IRS Notice 2020-23
Individual
Form 1040-ES
Q1 - 4/15/20
Q2 - 6/15/20
Q3 - 9/15/20
Q4 - 1/15/21
Q1 - 7/15/20
Q2 - 7/15/20
Q3 - 9/15/20
Q4 - 1/15/21
S Corporation
(Calendar Year)
Form 1120S
3/15/2020 (No change)N/A9/15/2020
S Corporation
(Fiscal Year)
Form 1120S
15th day of 3rd month after year-endIf due after 4/1/20 and before 7/15/20, the due date is 7/15/20.15th day of 9th month after year-end
Trust and Estate
(Calendar Year)
Form 1041
4/15/20207/15/20209/30/2020
Trust and Estate
(Fiscal Year)
Form 1041
15th day of 4th month after year-endIf due after 4/1/20 and before 7/15/20, the due date is 7/15/20.30th day of 9th month after year-end
C Corporation
(Calendar Year)
Form 1120
4/15/20207/15/202010/15/2020
C Corporation
(Fiscal Year other than June 30)
Form 1120
15th day of 4th month after year-endIf due after 4/1/20 and before 7/15/20, the due date is 7/15/20.15th day of 10th month after year-end
Exempt Organizations
(Calendar Year)
Forms 990
5/15/20207/15/202011/15/2020
Exempt Organizations
(Fiscal Year)
Forms 990
15th day of 5th month after year-endIf due after 4/1/20 and before 7/15/20, the due date is 7/15/20.15th day of 11th month after year-end

DISTRICT OF COLUMBIA

Return TypeOriginal Due DateRevised Original Due Date due to COVID-19
Extended Due admin.phpDates if Extension filed on or before Revised Original Due DateComments
https://otr.cfo.dc.gov/release/otr-tax-notice-2020-03-covid-19-emergency-income-and-franchise-tax-extension
Individual, fiduciary, partnership and franchise tax returns
(Forms D-20, D-30, D-40, D-41, D-40B and D-65)
Varies
7/15/2020
Unchanged
Estimated Tax Payments
(forms D-20ES, D-30ES, D-40ES and D-41ES)
Q1 - 4/15/20
Q2 - 6/15/20
Unchanged

MARYLAND

Return Type
Original Due Date
Revised Original Due Date due to COVID-19

Extended Due Dates if Extension filed on or before Revised Original Due Date
Comments
https://www.marylandtaxes.gov/schedule/covid.php
Individual, corporate, pass-through and fiduciary returns
Varies
7/15/2020
Unchanged
Estimated Tax Payments
"Q1 - 4/15/20
Q2 - 6/15/20"
"Q1 - 7/15/20
Q2 - 7/15/20"


VIRGINIA

Return Type
Original Due DateRevised Original Due Date due to COVID-19
Extended Due Dates if Extension filed on or before Revised Original Due Date
Comments
https://www.tax.virginia.gov/news/coronavirus-updates
Individual Tax Returns
(Form 760CG, Form 760PY, Form 763)
5/1/20206/1/2020

Unchanged
No interest or penalties assessed if paid on or before 6/1/20.
Fiduciary Income Tax Return
(Form 770)
5/1/2020
6/1/2020
Unchanged
No interest or penalties assessed if paid on or before 6/1/20.
Corporate Income Tax Return
(Form 500)
4/15/2020
6/1/2020
Unchanged
No interest or penalties assessed if paid on or before 6/1/20.
Q1 2020 Estimated Payments associated with the returns listed above
Varies based on type
6/1/2020
No interest or penalties assessed if paid on or before 6/1/20.

 

If you are interested in how other jurisdictions are handling filing and payment due dates, please refer to the AICPA State Tax Filing Guidance for Coronavirus Pandemic chart here.

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