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COVID-19 Pandemic delays and date changes.

President Trump declared a national state of emergency due to the COVID-19 pandemic. The IRS has issued guidance that the tax deadline will move to July 15, 2020. We expect this pandemic to cause serious delays in processing returns (and getting help from the IRS) in the coming weeks, as IRS workers are quarantined or asked to work from home, it will cause delays for tax filers.
Moving tax day from April 15 to July 15 would seem to negate prior IRS guidance that you must submit an extension by April 15 in order to delay filing, at least until July 15. Future guidance by the IRS will be added to this post as available.
If you owe 2019 taxes to the IRS, or estimated Q1 2020 taxes, no payment is due until July 15. The new tax filing and payment deadline means interest and penalties for late filing or payment will not begin to accrue until July 16.
Under normal circumstances, you must pay any taxes due by April 15 or you will incur penalties and interest. Even a request of an extension to file (Form 4868) doesn’t excuse you from paying without incurring those additional costs.
The effect of the new tax day deadline is that interest and penalties will not begin to accrue until July 16. Remember: The new deadline to file and pay do not constitute tax forgiveness, a form of tax relief available from the IRS. You will eventually have to file and pay.

State Income Tax Deadlines

It’s likely that many states not listed below will jump on board and/or change their deadlines, perhaps more than once.

STATE DEADLINE NOTES
Alabama July 15 All state returns
Alaska N/A No state income tax
California June 15 All state returns
Colorado July 15 All state returns
Connecticut July 15 State individual returns
Florida N/A No state income tax
Georgia July 15 All state returns
Indiana July 15 All state returns
Maryland July 15 All state returns
Massachusetts July 15 All state returns
Michigan July 15 All state returns
Minnesota July 15 All state returns
Nevada N/A No state income tax
New Jersey July 15 All state returns
North Carolina Offering penalty waivers
Ohio July 15 All state returns
Oregon July 15 All state returns
South Carolina July 15 All state returns
South Dakota N/A No state income tax
Texas N/A No state income tax
Washington N/A No state income tax
Wyoming N/A No state income tax
Puerto Rico May 15 For returns due April 15