2021 State Tax Filing Guidance For Coronavirus Pandemic .
2021 State Tax Filing Guidance for Coronavirus Pandemic (updated: 1/29/21 – 10 am et)(also see 2020 State Tax Filing Guidance for Coronavirus Pandemic)U.S. states are providing tax filing and payment due date relief for individuals and businesses. The AICPA has compiled the below latest developments on state tax filings relatedto coronavirus. This document contains the first pages as a summary in reverse chronological order, starting with the furthest revised original due date of state filing relief to thesoonest date order. The next part of the chart details each state or jurisdiction’s guidance on tax filing and payment relief in alphabetical order by state. The final part covers COVID19 related federal updates, AICPA tax policy and advocacy efforts, AICPA tax resources, and AICPA resources, and other state tax resources, including the 2020 state tax filingguidance for Coronavirus pandemic, AICPA Recommendations on State and Local Tax Filing, Payment, and Administrative Relief during the Coronavirus Pandemic, AICPA PPPState Tax Treatment Chart, AICPA Chart on States’ Guidance on Electronic Signatures, AICPA update on one additional month state filing relief, AICPA client letter state taxtelework (open to AICPA Tax Section members) and CNA risk alert on state tax telework and AICPA press release on AICPA/Harris Poll survey on state taxes and remote working,and the AICPA Federal Due Dates Chart Updated for COVID-19 Relief (open to AICPA members) and State Due Dates Chart Updated for COVID-19 Relief (open to AICPAmembers) that takes the relevant state due date information from this document and organizes it further. This document contains all the links and details to the states’ guidance anddates of releases. We plan to update this information daily while the states are issuing guidance. Because the state tax authorities are often updating their information, it is best toconfirm with each state’s department of revenue website for the most updated information.StateGuidance/DateGuidance Relief Provisions for CoronavirusOther InformationSummary ofSummary –[Note:States Covid- 7 states not impacted for individual income19 ReliefProvide guidance on state conformity to federal treatment on taxes - no personal income tax (AK, FL, NV,Paycheck Protection Program (PPP) tax treatment of loan SD, TX, WA, WY), and 2 states no tax onforgiveness and deductibility of expenseswages (NH and TN – interest and dividends) (41(For issued PPP state tax guidance chart, see AICPA PPP State Tax states have personal income tax)Treatment Chart)- 2 states (SD, WY) no corporate income tax andno gross receipts tax,- Examples: PPP loan forgiveness not included in taxable - 4 states (NV, OH, TX, WA) have grossincome:receipts taxes instead of corporate income taxes Conform: 23 states - AL, CA, CT, DC (temporary), HI, IA, - at least 4 states have 1 employee in stateIN, KY, LA, MA (corporate tax), MS, MT, NC, NE, NY, OH causes nexus (CA, ID, NJ, VA)(CAT), OR (CAT), PA (corporate), SC, TN, UT, WA (for - 6 states have a convenience of the employertest for remote workers generally (AR, CT, DE,B&O tax), WI (for PPP1 loans).(Note: 6 states introduced legis: AL (HB 170, S 98), CA NE, NY, PA)(AB-281), MA (SD 172), MN (SF263), NJ (A4186/S3234),NJ (A4186/S3234), WA (for B&O tax - HB 1002, HB 1095)) 16 States with 15 reciprocity agreements Not conform – 5 states - MA (individual), MN, NH, PA District of Columbia (Maryland, Virginia)(individual), WI (for PPP2 loans) (Note: 1 state introduced Illinois (Iowa, Kentucky, Michigan, Wisconsin)legis: ME (2021 Supplemental Budget Change Packet, Part Iowa (Illinois)Kentucky (Illinois, Indiana, Michigan, Ohio,V add back equal to expense deduction)Virginia, West Virginia, Wisconsin)Maryland (District of Columbia, Pennsylvania,- Examples: PPP loan expenses deductible:Virginia, West Virginia)Michigan (Illinois, Indiana, Kentucky,Minnesota, Ohio, Wisconsin)
StateGuidance/DateGuidance Relief Provisions for Coronavirus Conform: 6 states - AL, MA (individual tax), MS(deductible to the extent allowed for federal - H.B. 1748(2020)), NH, NY, PA (individual), SC(Note: 4 states introduced legis: AL (HB 170, S 98), CA (AB281), MN (SF263), NJ (A4186/S3234)) Not conform – 6 states – CA (but CA introduced legis AB281 would provide conformity), KY, MA (corporate – notethat guidance was issued prior to the federal enactment ofCAA 2021), NC, PA (corporate), WISummary of Nexus Relief Guidance-18 states provide that the presence of an employee workingin a state due to shelter-in-place restrictions will not createnexus for tax purposes in that state. [AL, CA, DC, GA, IA,IN, MA, MD, ME, MN, MS, ND, NJ, OR, PA, RI, SC (through2020), WI, City of Philadelphia]-15 states are providing a temporary safe harbor or waiverfor state withholdings and tax liability for remote work indifferent state during pandemic [AL, GA, IL, IN, MA, MD, ME,MN, MS, NE, NJ, PA, RI, SC (through 2020), and WI, and Cityof St. Louis-7 states with pandemic guidance of withholding to the statefrom where employee is telecommuting (i.e., employee’s homestate) - CA, CO, IA, KY, MO, OR, VT-8 states – providing that the state will NOT use someone’srelocation during the pandemic as the basis for exceedingthe protections provided by P.L. 86-272 for the employer ofthe temporary relocated employee. [CA, DC, GA, IA, IN,MA, ME, RI]Chart on State Covid-19 guidance on telecommuting (6/10/20)Other InformationMinnesota (Michigan, North Dakota)Montana (North Dakota)New Jersey (Pennsylvania)North Dakota (Minnesota, Montana)Ohio (Indiana, Kentucky, Michigan,Pennsylvania, West Virginia)Pennsylvania (Indiana, Maryland, New Jersey,Ohio, Virginia, West Virginia)Virginia (District of Columbia, Kentucky,Maryland, Pennsylvania, West Virginia)West Virginia (Kentucky, Maryland, Ohio,Pennsylvania, Virginia)Wisconsin (Illinois, Indiana, Kentucky,Michigan)Arizona (California, Indiana, Oregon, Virginia)Proposed tax related Coronavirus legislation(Not yet enacted) –NJ – A5149 – introduced 12/14/20 – not yetenacted - Allows deduction from tax of certainexpenses when taxpayer’s federal paycheckprotection program loan is forgiven and excludesthose forgiven loans from gross income tax.WA - There are two pieces of legislation thathave been introduced to clarify in law that thePPP loans are not subject to B&O tax.The legislation is: HB 1002 and HB 1095State Guidance on CARES Act ProvisionsCA - The CARES Act economic impactpayments from the federal government are notsubject to California income tax.The CARES Act emergency increase inunemployment compensation benefits (in theamount of 600 per week) that individualsreceive are not subject to California income tax.The CARES Act modifications for NOLs do notapply for California income and franchise tax
purposes. The federal early withdrawal penaltywaivers for distributions from qualifiedretirement accounts under the federal CARESAct also applies for California income taxpurposes. A.B. 2166, re-referred to theCommittee on Revenue & Taxation on May 5,would amend Cal Rev. and Tax Code Sec.24416 to conform to the net operating loss fiveyear carryback for losses arising in a taxableyear beginning after December 31, 2017 andbefore January 1, 2021 recently enacted by theCARES Act. Additionally, the bill allows ataxpayer to file a return for the first six monthsof a taxable year if that return includes a claimfor a net operating loss carryback allowed underIRC Sec. 172(b)(1)(D)(i). FAQs - COVID-19Economic impact payments - CARES ActDoes California conform to IRS Notice 2020-46regarding the exclusion from income of sick,vacation, or personal leave that employees electto forgo in exchange for cash payments made byemployers to charitable organizations thatprovide relief to victims of the COVID-19pandemic?Yes, the value of leave donated in exchange foramounts paid before January 1, 2021, toorganizations that aid victims of COVID-19 isexcludable from an employee’s income forCalifornia income tax purposes. Electingemployees may not claim a charitable deductionfor the value of the donated leave.Are the payments that individuals receive fromthe federal government (i.e., 1,200 [ 2,400 forindividuals filing a joint return] and 500 perqualifying child) under the recently enactedfederal CARES Act subject to Californiaincome tax?No, these payments are not subject to Californiaincome tax.Is the emergency increase in unemploymentcompensation benefits (in the amount of 600per week) that individuals receive under therecently enacted federal CARES Act subject toCalifornia income tax?
StateGuidance/DateGuidance Relief Provisions for CoronavirusOther InformationNo, these payments are not subject to Californiaincome tax.Are the modifications for net operating losses(NOLs) in the recently enacted federal CARESAct applicable for California income andfranchise tax purposes?No, these modifications for NOLs do not applyfor California income and franchise taxpurposes.Does California conform to the federal earlywithdrawal penalty waivers for distributionsfrom qualified retirement accounts under therecently enacted federal CARES Act?Yes, the federal early withdrawal penaltywaivers for distributions from qualifiedretirement accounts under the federal CARESAct also applies for California income taxpurposes.What is the fastest way to get my federalstimulus payment if I don’t normally file a taxreturn?The IRS website has a tool to help taxpayers gettheir Economic Impact Payment quickly.The non-filer tool provides a free and easyoption designed for people who don’t have areturn filing obligation, including those with toolittle income to file.Visit the IRS' Non-Filers: Enter Payment InfoHere webpage and select the Non-Filers: EnterPayment Info Here button to access the tool.Where can I go for more information on thefederal stimulus payment?The IRS will post additional updates ontheir Coronavirus Tax Relief and EconomicImpact Payments page.CA - CA conforms to the federal exclusion fromincome for forgiven PPP loans, but does notappear to allow expenses. AB 1577 enactedearly September 2020.CA - 461(l) it is not clear if CA conforms to thetechnical corrections made by CARES. We
StateGuidance/DateGuidance Relief Provisions for CoronavirusOther Informationconform with some modifications such as itbeing permanent. But not clear how the techcorrections effective back as if in TCJA appliesin CA.Appropriations Act and PPP deductions - AB1577 includes: “Any credit or deductionotherwise allowed under this part for anyamount paid or incurred by the taxpayer uponwhich this exclusion is based shall be reducedby the amount of the exclusion allowed underthis section.” AB 1577 was enacted in Sept soafter release of IRS Notice 2020-32.CO – “In June and July 2020, Colorado enactedlegislation, promulgated a regulation and issuedadministrative guidance, all as part of an effortto address the state’s conformity to the InternalRevenue Code (IRC) and the federal CARESAct. Specifically, on June 2, 2020, the ColoradoDepartment of Revenue issued an emergencyregulation in response to several provisions ofthe CARES Act, clarifying that the state’srolling conformity to the IRC applies only on aprospective basis. The Department permanentlyadopted this regulation at the end of July. OnJune 26, 2020, Colorado enacted legislation,H.B. 20-1024, which amended the net operatingloss (NOL) deduction statute to decouple fromthe unlimited carryforward enacted by the TaxCuts and Jobs Act of 2017 (TCJA). Coloradosubsequently enacted H.B. 20-1420, on July 11,2020, which formally decoupled the state fromseveral CARES Act provisions. The Departmentalso released additional administrative guidancefor taxpayers to assist in filing their returnsunder these new rules.” Grant Thornton alert(9/17/20)CT – CARES guidance – Economic impactpayment - There is no Connecticut statutorymodification to include the federal economicimpact payments in Connecticut adjusted grossincome. Therefore, as the federal economic
StateGuidance/DateGuidance Relief Provisions for CoronavirusOther Informationimpact payments are not included in federaladjusted gross income and there is noConnecticut modification to include thesepayments in Connecticut adjusted gross income,said payments are not subject to Connecticutincome tax. Coronavirus-related distributions There are no Connecticut statutorymodifications specific to coronavirus-relateddistributions for purposes of calculatingConnecticut adjusted gross income. Therefore,to the extent that these distributions are includedor excluded from federal adjusted gross incomein a particular year will dictate the Connecticuttax treatment of such distributions in such year.The payer is required to withhold 6.99% fromthe distribution unless the recipient submits aForm CT-W4P to the payer requesting that no ora lesser amount of Connecticut income tax bewithheld. PPP loan forgiveness - There is noConnecticut statutory modification to includethese amounts in the calculation of Connecticutadjusted gross income. Therefore, becauseloans forgiven under the Paycheck ProtectionProgram are excluded from federal adjustedgross income and there is no Connecticutmodification to include these amounts inConnecticut adjusted gross income, such loanforgiveness is not subject to Connecticut incometax. The conclusion is the same for purposes ofthe Connecticut corporation business tax. NOLs- For corporation business tax purposes,Connecticut has its own specific rules for NOLsthat are not impacted by the federalcarryforward and carryback rules.For individual income tax purposes, thecarryback of federal NOLs that affect anindividual’s Connecticut income tax liability areapplied consistent with the Connecticut TaxCourt’s decision in Adams v. Sullivan, 2014WL 4413427 (July 24, 2014) and are subject tothe provisions of Conn. Gen. Stat. § 12-727(b).Note: The NOL provisions that were modifiedby the CARES Act do not affect an individual
StateGuidance/DateGuidance Relief Provisions for CoronavirusOther Informationwith a Connecticut source loss, but with nocorresponding federal loss. Such individualsmust comply with Conn. Agencies Regs. § 12711(b)-6. Excess business losses - There are noConnecticut statutory modifications specific tothe excess business loss limitation under I.R.C §461(l) for purposes of calculating Connecticutadjusted gross income. Therefore, to the extentthat such excess business loss limitationincreases or decreases federal adjusted grossincome in a particular year will dictate theConnecticut tax treatment of such limitation insuch year. CT QIP guidance - QIP guidance Connecticut conforms to the changes made tothe depreciable life of QIP by the CARES Act,but does not conform to the ability to claimbonus depreciation on such assets. If acompany files an amended federal return toreflect the QIP depreciation change, thecompany must file the corresponding amendedcorporation business tax return to report thedepreciation change, except that it mustcalculate the depreciation deduction forConnecticut purposes without regard to theprovisions of I.R.C. § 168(k) (i.e., bonusdepreciation). Alternatively, if a company filesfederal Form 3115 to claim additional QIPdepreciation as a I.R.C. § 481(a) adjustment, itmust report such adjustment on thecorresponding corporation business tax return,except that such adjustment must be calculatedfor Connecticut purposes without regard to theprovisions of I.R.C. § 168(k).HI - The Economic Impact Payments and loanproceeds from the PPP and EIDL programs arenot subject to Hawaii income tax. Paymentsunder the PUA and FPUC programs are subjectto Hawaii income tax. Under current law,forgiven PPP loans are subject to Hawaiiincome tax. However, the Department ofTaxation intends to recommend to the HawaiiState Legislature that Hawaii conform to the
federal treatment of PPP loan forgiveness.Under existing law, unemploymentcompensation paid to employees and the receiptof loan funds, such as funds from PPP loans andEIDLs, are not subject to general excise tax(GET). GET will not be imposed on paymentsreceived under PUA, loan amounts forgivenunder PPP, and EIDL Grants. These amountswill be treated as exclusions from gross receiptsand should not be reported on GET returns.(5/4/20)IA - Iowa Nonconformity: Coronavirus Aid,Relief, & Economic Security (CARES) Act of2020 – (7/14/20) The Department has publishedguidance describing Iowa’s nonconformity withprovisions of the CARES Act of 2020 thatcommonly affect income taxes for individualsand businesses for tax years beginning incalendar year 2018 or 2019. Iowa generallyconforms with federal tax changes, to the extentthey affect Iowa income taxes, for tax yearsbeginning on or after January 1, 2020. ARetroactive provisions of the CARES Act withwhich Iowa does not conform:Paycheck Protection Program (PPP) under theCARES Act. A taxpayer’s PPP loan that isforgiven and properly excluded from federalgross income under section 1106 of the CARESAct in a tax year beginning on or after January1, 2020, will also qualify for exclusion fromincome for Iowa tax purposes. However, Iowais not conformed with section 1106 of theCARES Act for tax years beginning prior toJanuary 1, 2020. If a taxpayer receives PPP loanforgiveness for a tax year beginning prior toJanuary 1, 2020, that discharge of indebtednessmay be considered income for Iowa taxpurposes, unless the income qualifies forexclusion under another applicable provision offederal or Iowa law. Modification of Limitationon Losses for Taxpayers Other thanCorporations (Excess Business Losses) underthe CARES Act - Iowa was not conformed with
the excess business loss limitation for tax year2018, so the temporary suspension of the excessbusiness loss limitation in the CARES Actshould have no effect on the calculation of netincome on 2018 Iowa income tax returns. Fortax year 2019, the excess business losslimitation will apply for Iowa tax purposes, eventhough the limitation does not apply for federalpurposes. Modification of Limitation onBusiness Interest under the CARES Act - Iowais not conformed with this change to the extentit applies retroactively to tax year 2019.Specifically, the ATI percentage used incalculating the deduction limitation is 30% forIowa tax purposes in tax year 2019, even thoughmany taxpayers have the option to use 50% forfederal purposes. Depreciation of QualifiedImprovement Property (QIP) under the CARESAct - Iowa does not conform to this treatmentfor tax years 2016 through 2019, and insteadtreats qualified improvement property placed inservice during those tax years as 39-yearproperty. Bonus depreciation under IRC section168(k) is not allowed for Iowa tax purposes forany tax year. (7/14/20) A taxpayer’s PPP loanthat is forgiven and properly excluded fromfederal gross income under section 1106 of thefederal CARES Act in a tax year beginning onor after January 1, 2020, will also qualify forexclusion from income for Iowa tax purposes.The COVID-19 economic impact paymentsauthorized in section 2201 of the federalCARES Act, whether in the form of a rebate ora refundable tax credit, will not be included inIowa taxable income or added back as part of anindividual’s reportable federal income taxrefund for Iowa individual income tax purposes.(5/29/20)KY – FAQs on CARES - The followinganswers address specific questions asked byCPAs and other tax preparers with regard to theCoronavirus Aid, Relief, and Economic Security
StateGuidance/DateGuidance Relief Provisions for CoronavirusOther InformationAct (also known as the CARES Act) passed byCongress on March 27, 2020.Does Kentucky recognize the net operating loss(NOL) carrybacks allowed for up to five yearsthat was included in the CARES Act?No. The Kentucky General Assembly wouldhave to adopt this amendment to the InternalRevenue Code by amending KRS Chapter 141to enact the particular provision at issue beforeKentucky taxpayers could carryback an NOL incalculating the
2021 State Tax Filing Guidance for Coronavirus Pandemic (updated: 1/29/21 – 9 am et) (also see 2020 State Tax Filing Guidance for Coronavirus Pandemic) U.S. states are providing tax filing and payment due date relief for individuals and businesses.
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