New York state extends April 15 income tax filing and payment deadlines amid coronavirus

    In response to the COVID-19 outbreak, New York state personal income tax and corporation tax returns originally due April 15, 2020, have been extended to July 15, 2020. In addition, all related tax payments due April 15, 2020, may be deferred to July 15, 2020.

    The income tax filing and payment deadlines for returns due April 15, 2020, have been automatically extended. The extension applies to income tax returns for individuals, estates, trusts, and corporations taxable under Articles 9, 9-A, and 33. Returns and payments may be deferred until July 15, 2020, without penalty and interest accrual, regardless of the amount due. 

    Under the relief, penalties for failure to file, failure to pay, or underpayment, as well as interest, are automatically abated as long as taxpayers file and pay by July 15, 2020. Taxpayers unable to do so can request an extension to file by Oct. 15, 2020 (or Sept. 30, 2020, for certain fiduciary returns).

    Taxpayers under a direct debit payment arrangement scheduled for April 15 will need to cancel and schedule a new direct debit payment.

    The extension does not apply to remittance of income tax withheld by employers in connection with Form NYS-1.

    Taxpayers who anticipate an income tax refund should still file as soon as possible.

    See the Tax Department’s Important Notice N-20-2 (March 2020) for additional information.

    What does CohnReznick think?

    Taxpayers should continue to monitor individual states. As the situation resulting from the COVID-19 outbreak continues to evolve, we expect New York and other states to issue additional guidance. The AICPA is maintaining an updated list of states that have provided relief, and we’re posting news about select states in our Coronavirus Resource Center. We recommend checking back frequently.


    Corey Rosenthal, Principal, Practice Leader, State and Local Tax Services 


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      Corey Rosenthal

      JD, Principal, Practice Leader, State and Local Tax (SALT) Services

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    Any advice contained in this communication, including attachments and enclosures, is not intended as a thorough, in-depth analysis of specific issues. Nor is it sufficient to avoid tax-related penalties. This has been prepared for information purposes and general guidance only and does not constitute legal or professional advice. You should not act upon the information contained in this publication without obtaining specific professional advice specific to, among other things, your individual facts, circumstances and jurisdiction. No representation or warranty (express or implied) is made as to the accuracy or completeness of the information contained in this publication, and CohnReznick LLP, its partners, employees and agents accept no liability, and disclaim all responsibility, for the consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this publication or for any decision based on it.