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Two new resources on extended state tax filing issues to help members and taxpayers

An update about possible challenges CPAs and their clients may face with the extended filing deadlines in our state.

The AICPA’s Tax Advocacy and State Regulation teams have created resources for states with filing deadlines the same as the federal deadline and which are affected by the continuing implementation of the federal Tax Cuts and Jobs Act (TCJA).

Here are two (2) additional resources – the attached map of the states on this issue, and the attached chart of responses from states (the chart is also found at this link).

Updated state responses now include:

  • DE, KY, and NJ are providing automatic relief for corporate returns filed by 11/15/19
  • AL, AZ, CA, ID, IA, MS, NC, UT, and WV will consider providing case-by-case reasonable cause penalty relief upon taxpayer request for corporate returns filed by 11/15/19 (within a month of the 10/15/19 federal filing).

Also, if your state wants to consider legislation to permanently modify the state income tax return and extension filing dates to one additional month after the federal filing date, our teams have compiled a chart of examples of model states’ legislative language, and Eileen Sherr (eileen.sherr@aicpa-cima.com or 202-434-9256) and Megan Kueck (megan.kueck@aicpa-cima.com or 202-904-0083) are great sources of information or to answer questions, too. 

All of these resources are also available on the web and in this DropBox link.