A Summary of Pennsylvania’s New Tax Deadlines

After the Pennsylvania Department of Revenue announced that the Personal Income Tax (“PIT”) deadline has been extended to July 15, Governor Tom Wolf followed that by signing Act 10 of 2020 (HB 1232), extending the due date for additional state tax filings and payments.

Specifically, Act 10 provides for the extension of the following tax filing deadlines:

  • Extends the deadline to July 15, 2020 for declarations of estimated personal income tax.
  • Extends the deadline to July 15, 2020 for payments of estimated personal income tax. 
  • Extends the deadline to July 15, 2020 for the filing of informational returns related to Pennsylvania S corporations and partnerships (Form PA-20S/PA-65), and estates and trusts (Form PA-41).
  • Extends the filing date by three months for certain information returns (1099-R, 1099-MISC, and W2-G).

Extension of Filing Deadline Applies to Trusts/Estates, Partnerships and S Corporations, (Pennsylvania Department of Revenue, April 2, 2020.)

The Department also announced that the extension of the federal due date for calendar year corporations to July 15 means that – by definition of state statute – the due date for Pennsylvania corporations is being extended from May 15 to August 14 for both filing and payment. The June 15 estimated payment due date for corporations remains unchanged.

Act 10 also provides an extension of the due date for nonresident withholding and partnership corporate net income tax withholding payments, which are now due July 15.

Other notes regarding Pennsylvania tax administration include:

  • The Department is waiving penalties for businesses that were required to make Accelerated Sales Tax prepayments by March 20.
  • For April sales tax payments, the Department is waiving the AST prepayment requirement and asking businesses to simply remit the sales tax they collected in March.
  • The Department has provided extensions on business tax licenses and certifications including sales, use and hotel occupancy, sales tax exemption certificates (for exempt organizations) and others.

The Department has a webpage dedicated to its COVID-19 response with a number of resources, including a table of revised due dates by tax and payment type.

Act 10 allowed the Pennsylvania Department of Community and Economic Development to also work with local taxing jurisdictions in extending the 2019 deadlines for local tax returns and payments to July 15. Many localities have been slow to issue guidance on whether extensions are available for business privilege and mercantile taxes. We will continue to monitor those jurisdictions and provide an update when information becomes available.

If you have any questions on how the tax deadline extensions affect your state and local taxes, contact your Schneider Downs tax advisor.

Please visit our Coronavirus resource page at schneiderdowns.com/our-thoughts-on/category/Coronavirus for related content.

You’ve heard our thoughts… We’d like to hear yours

The Schneider Downs Our Thoughts On blog exists to create a dialogue on issues that are important to organizations and individuals. While we enjoy sharing our ideas and insights, we’re especially interested in what you may have to say. If you have a question or a comment about this article – or any article from the Our Thoughts On blog – we hope you’ll share it with us. After all, a dialogue is an exchange of ideas, and we’d like to hear from you. Email us at contactSD@schneiderdowns.com.

Material discussed is meant for informational purposes only, and it is not to be construed as investment, tax, or legal advice. Please note that individual situations can vary. Therefore, this information should be relied upon when coordinated with individual professional advice.

© 2020 Schneider Downs. All rights-reserved. All content on this site is property of Schneider Downs unless otherwise noted and should not be used without written permission.

our thoughts on

2020 Election from a Tax Perspective
Financial Boot Camp Series: Focus on What You Can Control to Increase After-Tax Performance
IRS Issues Final Regulations for Non-Grantor Trust Deductions
Tax BY Dan Jozwiak
A Closer Look at Meals and Entertainment Expenses
The Impact of COVID-19 on Community Colleges
Don’t Forget About Your HEERF Reporting Requirements

Register to receive our weekly newsletter with our most recent columns and insights.

Have a question? Ask us!

We’d love to hear from you. Drop us a note, and we’ll respond to you as quickly as possible.

Ask us

contact us

Map of Pittsburgh Office
Pittsburgh

One PPG Place, Suite 1700
Pittsburgh, PA 15222

contactsd@schneiderdowns.com
p:412.261.3644     f:412.261.4876

Map of Columbus Office
Columbus

65 East State Street, Suite 2000
Columbus, OH 43215

contactsd@schneiderdowns.com
p:614.621.4060     f:614.621.4062

Map of Washington Office
Washington, D.C.

1660 International Drive, Suite 600
McLean, VA 22102