This webpage provides information about changes tax agencies are making in response to the COVID-19 virus.
The Coronavirus, Aid, Relief and Economic Security (CARES) Act was signed into law on 3/27/2020. Here are some important included changes:
Federal Employer Social Security Tax Deferment
Business Loans - Paycheck Protection Program
Employee Retention Credit
Provides a credit of up to 50% of qualifying wages, paid by an employer that meets one of the following criteria:
Qualifying wages will vary depending on the average number of employees of the qualifying employer, and there are some other limitations
Check out the following or more on Employee Retention Credits
IRS Employee retention Credit press release
Employee Retention Credit under the CARES Act Frequently Asked Questions
The Families First Coronavirus Response Act was signed into law on March 19, 2020 and the effective date for the associated emergency sick leave and family medical leave credit will go into effect on April 1, 2020.
Here are some important Families First Coronavirus Response Act Links:
IRS Families First Coronavirus Response Act news release
COVID-19-Related Tax Credits for Required Paid Leave Provided by Small and Midsize Businesses FAQs
Department of Labor Families First Coronavirus Response Act: Questions and Answers
Statements
IRS Operations During COVID-19: Mission-critical functions continue
Taxpayer Assistance Center Closure Statement
Filing and Payment Deadline Extended to July 15, 2020 - Updated Statement
News Releases
IR-2020-59, IRS unveils new People First Initiative; COVID-19 effort temporarily adjusts, suspends key compliance program
Frequently Asked Questions
Filing and Payment Deadlines Questions and Answers
IRS is updating this page and the related documents on a regular basis, so this should serve as an excellent resource for everyone.
Witholding
Agency has created a website for up-to-date information.
Unemployment
There may be a delay in agency responsiveness due to staffing. Please refer to the Agency FAQ webpage for questions regarding taxes and COVID-19.
Unemployment
Agency offices are currently operating as normal and online filing system is up and running. UI Tax will be able to receive reports and payments through the labor.alaska.gov website and via mail. At this time, Q1 2020 reports and payments are still due by 4/30/20.
Witholding
The agency has not yet published information regarding changes due to COVID-19. Refer to the americansamoa.gov website for more information.
Withholding
In light of COVID-19, the Arizona Department of Revenue (ADOR) has temporarily modified current services in an effort to protect the health and safety of its customers and employees while continuing to provide information and support to Arizona taxpayers. Refer to the azdor.gov website for more information.
Unemployment
AZ DES will be providing a one-month extension for the UI Tax and Wage Report and payment for 1Q20. The tax and wage report and payment are due by 06/01/20.
Agency has a website where COVID-19 updates will be published. In light of COVID mitigation strategies announced by ADHS, DES is not encouraging individuals to visit the offices.
Witholding
No changes at this time. Refer to the agency website at dfa.arkansas.gov for more updates.
Unemployment
No changes at this time. Refer to the agency website at dws.arkansas.gov for more updates.
Witholding
Call centers experiencing high call volumes. Find your answer online or via Live Chat.
Extensions to the paper Form 592V Resident & Non-Resident Withholding and payments. The first impacted due date is 04/15/20, and now the due date is extended to 07/15/20.
The California Franchise Tax Board (FTB) has a limited number of staff available for phone and chat services. See ftb.ca.gov/contact.
Withholding and Unemployment Insurance
The 60-day deferral is still in place at this time
Effective Thurs, 5/14/20, EDD's call center will accept calls from employers requesting the 60-day extension. For service providers, EDD will begin to accept 60-day requests for extensions for a group of clients using a spreadsheet that EDD created.
Per EDD they do not know at this time when the 60-day extension offering will end in tax year 2020. Until further notice if the client wants future deposits and filings deferred (i.e. 2Q20), they can continue to submit the written request as previously instructed.
Tax representatives will continue to be available at (888) 745-3886 Monday - Friday 8am - 5pm local time. Please visit edd.ca.gov/coronavirus-2019 for the most updated information.
Employers experiencing a hardship as a result of COVID-19 may request up to a 60-day extension. A written request for extension must be received within 60 days from the original delinquent date of the payment or return. For assistance with extensions, call EDD at (888) 745-3886. Employers can mail letter asking for extension to EDD at P.O. Box 826880, Sacramento, CA 94280. The letter should include the FEIN, EDD Account Number, and Business Name indicating what the extension is for: Is it for one, two, or all three of the following items:
Witholding
The Colorado Department of Revenue’s Tax Service Centers are closed to the public until at least April 18, 2020. Online, phone, fax and email services are still operational. Please refer to the following website for the most updated information. Please refer to the colorado.gov/covid19 website for the most up to date information.
Unemployment
Payment and Reports will be considered timely if a COVID-19 infection at the employer's place of business caused the employer to close or severely curtail operations. Contact agency to report hardship. Here is information on the revised legislation.
The Colorado Department of Labor and Employment (CDLE) has a variety of resources for employers who are impacted by the Coronavirus. Please refer to the colorado.gov/cdle website for more information.
Withholding
Connecticut Department of Revenue Services (DRS) is suspending walk-in services to the public at its four branch offices, effective at the end of business Tuesday, March 17, 2020. All business with the DRS can be conducted electronically, by telephone, or by written correspondence. If you need to contact that agency, you can call them at 860-297-5962, or send an email to DRS@po.state.ct.us. Refer to the portal.ct.gov/drs website for more information.
Unemployment
Frequently Asked Questions on the State of Connecticut’s actions related to COVID-19. Please refer to the agency website at portal.ct.gov/coronavirus for more information.
Withholding
Agency temporarily closed all Public Service offices and discontinued face-to-face service throughout the state until further notice. If you are trying to reach the Division of Revenue, please use the following email address DOR_BusinessTax@delaware.gov
Business taxpayers are encouraged to use the online services available at revenue.delaware.gov. If you are unable to find a solution online, please call the Public Service Group at 302-577-8200. Refer to the revenue.delaware.gov website for more information.
Unemployment
Agency is closed to the public, otherwise business as usual. Please refer to the agency website at dol.delware.gov for more information.
Withholding
The District of Columbia has not extended the deadline to file and pay employer withholding. All Office of Tax and Revenue Walk-In Centers remain closed to the public. Taxpayers can still receive assistance by calling Customer Service Center at (202) 727-4TAX (4829). Monday - Friday 8:15am to 5:30pm.
State Specific Covid-19 Updates
Business Specific Info/Resources
Unemployment
Employer Resource to help understand various COVID-19 scenarios
The District of Columbia has not yet made a formal decision to follow the new Federal extension deadline that has been announced of July 15th , 2020. Agency hoping to receive a directive in the coming days, and will communicate once a decision has been made.
03/18/20: Department of Employment Services (DOES) remains operational with most staff teleworking through Tuesday, March 31, 2020. No known disruptions or tax extensions.
State specific COVID-19 Updates
Business Specific Info/Resources
Paid Family Leave
The agency advised they have not made any changes to this program. At this time, there are no due date extensions or waivers. The agency will update their website if anything changes.
Unemployment
Reminder: The 30-day extension or Installment Payment Plan is available to employers due to hardship. These programs have been in place prior to COVID19 and will continue to be available to employers upon request. Employers should continue to contact the agency for assistance.
Written request for an extension prior to the report’s delinquent date, DOR will grant an extension not to exceed 30 days. Reports received within an approved extension period will be considered timely. Per agency, the 30-day extension now includes deposits. Employers can also choose to make payments by installments for the first three quarters. Per DOR, an employer cannot request and receive a 30-day extension and then subsequently ask for the installment plan.
For the 30 day extension, agency does not issue notifications back to employer when a written request is received timely. Therefore, employer does not have to wait for agency confirmation prior to using this extension.
For the Installment Payment Plan option, no sign up is required. Employer is required to submit timely UI tax and wage reports and send 1/4 payment of the first quarter along with $5 plan fee. DOR mails a letter to employer confirming enrollment to the Installment Plan. However, employer does not need to wait for agency confirmation prior to using the Installment Plan. DOR requires the UI Tax & Wage Reports filings (RT6/RT6A) to include the actual tax due (i.e. before the installment plan) rather than the actual Installment Plan amount due (i.e. ¼ of 1Q, 1/3 of 2Q, ½ of 3Q). Mail extension requests to Florida Department of Revenue, 5050 W. Tennessee St., Tallahassee, FL 32399 or send letter via Fax# (850) 245-5996.
Withholding
The offices are still temporarily closed to the public. Staff continues to answer calls and assist employers at 1-877-423-6711
Georgia Department of Revenue temporarily suspended in-person services effective Monday, March 23, 2020. Taxpayers can conduct all business with the Department via online services, telephone, or designated secure lockbox locations. Please refer to the dor.georgia.gov website for more information.
Unemployment
The Georgia Department of Labor (GDOL) Career Centers are still temporarily closed to the public but staff are continuing to answer calls and assisting customers.
The Georgia Department of Labor (DOL) has suspended in-person assistance at this time. The agency’s telephone lines are available. Please visit the Department of Labor website for more information.
Withholding
Due to the Governor’s Executive Order No. 2020-27, the Department of Revenue and Taxation will be suspending all customer facing services.
Refer to the guamtax.com website for more information.
Withholding
Office still remains closed to the public. No COVID19 waivers are being offered.
The Department of Taxation (DOTAX) is considered an essential government function. They are using caution to maintain Normal Operations to process returns, payments, and refunds and provide taxpayer services. Their offices are CLOSED to the public. Please use secure web messaging on Hawaii Tax Online or call them at (808) 587-4242 if you have questions or need assistance. Tax filing and payment deadlines have remained unchanged at this time.Refer to the HI COVID-19 website for more information.
Unemployment
HI UI is experiencing a high volume of users, attempting to file claims, therefore your response time may be delayed, you may receive error messages and or dropped connections. The agency encourages users that encounter this to try again later. If an employer is temporarily ceasing or limiting operations as a result of COVID-19, please contact the DLIR to discuss how they can provide assistance.
Office still remains closed to the public. No COVID19 waivers are being offered.
The DLIR stands ready to assist with questions about UI, WC, TDI, and HFLL. Requests for assistance can be made by calling (808) 586-8844 and selecting the program that administers the law. Please be sure to provide your business’ name, a point of contact, telephone number, and/or email address. DLIR employees will respond to inquiries in the order they were received.
Withholding
Customer service counters are scheduled to reopen June 15th with extended service hours in some locations. Please go to webpage tax.idaho.gov/visit for specific location hours. Agency still encourages taxpayers to either call agency at (800) 972-7660 or visit website at tax.idaho.gov to reduce the number of visitors in the service offices.
Unemployment
All offices closed to the public until further notice. Answers to questions about unemployment insurance can be found on the Idaho Department of Labor’s COVID-19 web page
Withholding
All IDOR offices in the state are open to the public. IDOR continues to encourage taxpayers to contact the department by phone or email to avoid in-person visits. Please visit the website for IDOR phone and email contact information.
Illinois Department of Revenue (IDOR) walk-in services are still suspended at all offices and taxpayer phone system agents are still not available.
Illinois Department of Revenue (IDOR) suspended walk-in services at all its offices, effective Monday, March 23, 2020, until further notice. The IDOR phone system agents are also currently unavailable. Taxpayers can still check the status of a refund, identify a PIN, or receive estimated payment information through the automated taxpayer assistance at Tel: 800-732-8866. During this time, a limited number of staff will also be monitoring and responding to emails submitted to the Withholding Income Tax email addresses of REV.TA-BIT-WIT@illinois.gov.
Please check the following websites for the most updated information:
Illinois Department of Revenue - Businesses
Effective Immediately: IDOR Offices Closed to the Public
Taxpayer Phone System Information
Unemployment
IDES offices are closed to the public until further notice. If you have questions about Unemployment Insurance, please call the Customer Service Center at 800-244-5631 or 866-488-4016.
Please refer to the agency webiste for more information
Withholding
The Indiana Department of Revenue (DOR) offices, with the exception of the downtown Indianapolis office, are now open by appointment only. Online, phone, fax and email services are still operational. Refer to the in.gov website for more information.
Unemployment
Offices are reopening with a limited schedule by appointment only. Reports and payments made on or before 05/31/20 will NOT be assessed any penalty/interest. Agency is requesting that all employers review their statements and notices.
The state will waive penalty & interest for late filing of quarterly reports and contribution reports for 1st quarter 2020. Employers have an additional 31 days to remit reports and payments. Employers must have both reports and payments in by 05/31/20 to avoid P&I.
Please refer to the agency website for updates.
Withholding
The Iowa Dept of Revenue has published Order 2020-04. The order extends payment deadlines for sales tax and individual income tax withholding. Any due date for the payment of sales tax or individual income tax withholding that falls on or after August 27, 2020, but before October 1, 2020, shall be extended until October 31, 2020, for a business that is a bar or other alcohol establishment in Black Hawk, Dallas, Johnson, Linn, Polk, or Story County ordered to close to the general public pursuant to the Governor’s August 27, 2020 Proclamation. Taxpayers and tax professionals who need assistance can contact the Department by email at idr@iowa.gov or call the taxpayer services phone line at 515-281-3114 or 1-800-367-3388.
The State Office Department is currently open by appointment ONLY. To schedule appointment, contact the office directly
A second round of referrals has been announced and will continue through June 30. Businesses that have already applied and have been accepted for the program will not need to reapply. Information about the program can be found at iowa.gov/COVID-19. The second round has different terms for deferment.
Taxpayers may submit a request for a 60-day tax deferral for their tax filing and payment and it includes a waiver of penalty and interest. The tax deferral can be applied to any withholding tax filings due between March 20, 2020 and April 30, 2020. Taxpayers must submit an application. Applications will be reviewed, and taxpayers will be notified by mail. Taxpayers that are not granted relief through the application process described above may be qualified for relief from penalty (but not interest) if they meet one of the reasons described in Iowa Code section 421.27. Requests for a penalty waiver are made on the form Penalty Waiver Request 78-629.
Unemployment
IowaWORKS Centers are open by appointment only to accept identity verification only. Identity verification documents can also be submitted online at iowaworkforcedevelopment.gov.
1Q20 unemployment tax payments that are due 04/30/20 have been extended to 07/31/20 for employers with 50 or less employees and in good standing with no delinquencies in quarterly payments. 1Q20 tax return must be filed electronically by April 24th.
Employers are required to send an email to Q1tax@iwd.iowa.gov with their MyIowaUI account number in the subject line and a sentence stating they want to participate in the deferment program. IWD will send a confirmation letter in approximately 5 business days after the Q1 tax return is filed.
Due to a higher volume of calls on the Agency’s unemployment insurance customer service line, wait times may be longer than usual. Continue to remain on the line until a representative answers. Please refer to the agency website iowaworkforcedevelopment.gov for more information.
Withholding
The agency is now open to the public by appointment. Refer to the govstatus.egov.com website for more information.
Unemployment
No changes at this time. Refer to the dol.ks.gov website for more information.
Withholding
In person assistance suspended. Kentucky Department of Revenue (DOR) representatives are available by phone or email. Taxpayer Service Center (TSC) locations and contact information may be found on the DOR Service Center page. Wait and response times may be much longer than usual because DOR has reduced the number of employees at the Frankfort central office and all TSCs. Please refer to the revenue.ky.gov website for the most up to date information.
Unemployment
No changes at this time. Please refer to the kewes.ky.gov website for the most up to date information.
Withholding
Louisiana Department of Revenue Offices are now open. The office will be limited to 25% capacity for all in person services. Taxpayers are encouraged to use the online customer service options.
Please refer to the louisiana.gov website for more information.
Unemployment
Offices have resumed in person customer service at its Baton Rouge headquarters and regional satellite offices in Lafayette New Orleans.
Senate Bill 461 Act 243 has been signed by the state's Governor. Employers 2Q wages, tax reports, and contributions will be due 09/15/20.
First quarter 2020 returns remain due April 30, 2020; however, the associated payments can be remitted on or before June 30, 2020.
Tax reports and tax payments can be submitted when 2nd quarter returns are due 06/30/20. Filings must be submitted electronically along with payments.
In addition, reimbursable employers may not be charged for benefits related to COVID-19 closures.
Refer to the laworks.net website for more information.
Withholding
The agency’s offices are closed to the public. You can contact the Taxpayer Service Center at 207-624-9784. Refer to the maine.gov/revenue website for more information.
Unemployment
The agency has not yet published information regarding changes due to COVID-19. Refer to the maine.gov/labor website for more information.
Withholding
Filing and deposit due dates during the months of March, April and May are now due 07/15/20.
Comptroller branch offices are closed. Taxpayer Services call center agents will no longer be staffing the 1-800-MD-TAXES phone lines following the close of business at 4:30 p.m. on Monday, March 23, 2020. Taxpayers must email their tax questions to taxhelp@marylandtaxes.gov. Taxpayers may experience longer response times due to office closures and reduced staffing. Response times may be affected as limited staff will be focused on processing tax returns and issuing refunds.
Agency updates continue to be made on the state.md.us website. Due to the state of emergency, any withholding payments due for periods including February, March, and April 2020, may be submitted by June 1, 2020, without incurring penalties or interest.
Unemployment
The due date for filing the 1Q20 Contribution/Wage Report will not be extended and will still be due on or by 04/30/20. However, MD UI will be extending the payment due date for 1Q20 to 06/01/20. Therefore, interest for the 1Q20 tax payments will not be charged for lack of payment until after 06/01/20. If payment is received after June 1st, interest will be charged from May 1st.
The State of Maryland government is now operating at Elevated Level II, which mandates a period of telework for non-essential employees across state agencies and the closure of state office buildings to the public. The Maryland Department of Labor’s offices are closed to the public. The Division of Unemployment Insurance’s website and call centers are currently experiencing an unprecedented volume of users due to COVID-19. This may result in unusually long wait times.
During this state of emergency, their call center hours will be extended to 7:30 a.m. to 3:30 p.m. if possible, customers are urged to contact the department by e-mail at dluiemployerassistance-labor@maryland.gov, rather than by phone, to ensure a timely response. Updates can be found on the agency website at dllr.maryloand.gov.
Withholding
Call Centers for Department of Revenue and Department of Paid Family and Medical Leave are available. Online services can be utilized as well.
Employers can reach the Department of Revenue via phone at the following numbers: Tax questions (617) 887-6367 or (800) 392-6089 (toll-free in Massachusetts). Employers can also send a secure e-message through MassTaxConnect.
Unemployment
Employers who are impacted by COVID-19 may request up to a 60-day grace period to file quarterly reports and pay contributions.
Withholding
The agency's business taxes customer contact center is closed. Self-service features will remain available via Michigan Treasury Online at mto.treasury.michigan.com. Additional resources and updates can also be found at michigan.gov/treasury.
The agency is allowing non-accelerated taxpayers to make withholding tax payments for the February, March, April and May tax periods on June 20, 2020 – including quarterly filers – to either pay their outstanding balance in its entirety or pay their outstanding balance in monthly payments over the next six months. Penalties and interest will be waived on those deferred payment.
Unemployment
Employers may not be charged for benefits related to COVID-19 closures. Refer to the michigan.gov website for more information.
Withholding
Even though no extensions are being granted, Minnesota employers may request abatement of penalty and interest for the late filing of income tax withholding returns due to COVID-19.
Unemployment
The agency is open; however, there may be a delay in responsiveness due to reduced staffing.
The agency requests that business taxpayers make every attempt to file and pay on time. As the due date nears, the agency will announce any changes for businesses that are unable to file or pay timely.
MN Governor issued an executive order to ensure workers affected by the COVID-19 pandemic have full access to unemployment benefits. Governor Walz’s executive order also relieves taxpaying employers of benefit charges associated with the COVID-19 pandemic. This means that your UI tax rate will not increase if your workers collect unemployment benefits because of COVID-19.
Withholding
Penalty and Interest for Withholding tax began to accrue as of May 15, 2020.
The MS DOR has extended the due date for tax payments for the month of April to 05/15/20.
The MS DOR has confirmed there will be no further extensions.
No changes at this time. Refer to the dor.ms.gov website for more information.
Unemployment
The agency is open for in-person visits by appointment only. Refer to the mdes.ms.gov website for more information.
Withholding
The public assistance offices of the Department of Revenue are currently closed to walk-in customers.
The agency confirmed that at this time they are not offering extensions for Employer withholding filings or payments. If a business has the need to pay late due to COVID-19 they can request abatement of penalty.
Please refer to the agency website health.mo.gov for more information.
Unemployment
Due to the ongoing COVID-19 health event, the first quarter employer Contribution and Wage payment due date has been extended until 06/01/20. Contribution and Wage reports are still due by 04/30/20.
Covid-19 FAQ for Businesses and Workers.
Vist the health.mo.gov website for more information.
Read the press release from the Missouri Governor
Withholding
No changes at this time. Refer to the mtrevenue.gov website for more information.
Unemployment
No changes at this time to filing/payment due dates. Refer to the dli.mt.go website for more information.
Withholding
No changes at this time. Refer to the nebraska.gov website for more information.
Unemployment
Agency confirmed operations remain normal. Please refer to the agency website at dhhs.ne.gov/coronavirus for more information
Modified Business Tax
All taxation offices are closed to the public until further notice. Business taxpayers are advised to file and pay their taxes through the online portal, mail or via drop box at the Taxation offices. Please refer to the tax.nv.gov website for more information.
Contact call center at 1-866-962-3707 for any questions regarding general Modified Business Tax inquires.
Taxpayer can call these numbers for any questions: Las Vegas Office (702) 486-2300, Carson City Office: 775-684-2000, Reno Office: 775-687-9999
Unemployment
The agency has decided to suppress the printing of the tax notices permanently. Employer can view the tax notices (Billing Statements) thru the online Employer Self Service (ESS).
Beginning 06/01/20, the Henderson, Carson City, and Reno Offices will reopen and provide limited services to Taxpayers by appointment only. Due to continue COVID 19 restrictions, all visitors to the offices are required to wear masks.
Physical locations are still open, but not opened to the public. Any questions may be sent to the email cv19@tax.state.nv.us please make sure to put "TAXPAYER QUESTION" on the subject line. Employers are also encouraged to use SIDES E-Response and the Employer Self-Service ESS online system to communicate with the agency.
Unemployment
The agency’s offices are closed to the public. Online, phone, fax and email services are still operational. Refer to the nhes.nh.gov website for more information.
Withholding
Offices are still closed to the public.
All walk-in services at Division of Taxation regional and Trenton offices will be closed to the public as a precaution to safeguard public health through April 17, 2020. They anticipate reopening on April 20th or until further notice.
Their call center and email service is operating with reduced staff on a limited schedule Monday through Thursday, 9:00 a.m. to 4:00 p.m., closed Fridays. As a result, you may experience significant wait times or delays in response to telephone inquiries, emails or general correspondence. More information and the impact that COVID19 is having on NJ DOT can be found at state.nj.us/taxation
Unemployment
The New Jersey Department of Revenue (NJ DOR) is still staffed and processing all electronic filings and deposits for DLWD, NJ-927 and WR-30 and related payments; however, please be aware that their tax Division of Employer Accounts has been declared non-essential and is not working (this includes inquiries on activating/inactivating accounts, rates, billings, judgements/payoffs, refunds and NJ927 & WR30 status), which is severely limiting their ability to provide customer service at this time. NJ hopes to bring a limited amount of staff back on a work from home basis as resources become available. However, currently all available resources are being directed to UI and TDI/FLI claims (online and telephone).
In-person Unemployment Insurance services are temporarily suspended at all New Jersey One-Stop Career Center offices, effective immediately. All in-person office will remain closed. Customers needing to file for UI are urged to apply online. Agency experiencing extraordinarily high call volume and longer-than-usual wait times. More info on updates in NJ pertaining to COVID-19 can be found on the roi-nj.com website.
NJ DLWD are bringing in skeleton crews to work remotely. They are working to set up mailboxes for each department to receive e-mails. When they have been set up, agency will notify vendors. Employer Accounts still has no phone coverage and they don't anticipate having any for a while. They are requesting all inquiries (account registration, refunds, billings, judgments or wage reports, etc.) go through Collection.Mailbox@dol.nj.gov. and sort to the appropriate units.
Withholding
New Mexico withholding tax due for periods 03/25/20 to 07/25/20 are eligible for penalty and interest relief as follow:
In summary, as long as the taxpayer files for any of the filing periods due 03/25/20 to 07/25/20 by 07/25/20, the taxpayer is allowed the extension to pay in full by 04/25/21 (next business day 04/26/21).
Refer to the newmexico.gov website for more information.
Unemployment
Refer to the dws.state.nm.us website for more information.
Withholding
Agency is still functioning as usual. Employees are considered essential workers and are still in office at this time.
Unemployment
Agency is still functioning as usual. Employees are considered essential workers and are still in office at this time.
Withholding
Offices continue to be closed to the public. The Department of Revenue does expect to reopen field offices by appointment only on June 15, 2020. Taxpayers should check the Department's website for more information. At this time, the Secretary has not granted additional extensions beyond the July 15, 2020 due date. More info about NC DOR actions on COVID-19 can be found at ncdor.gov/covid19
NC DOR has advised they will not assess penalties for failure to obtain a license, file a return, or pay a tax that is due from 03/15/20 - 07/15/20, if the corresponding license is obtained, returns are filed, or tax is paid on or before 07/15/20. Legislation to waive interest will not apply to withholding tax. Employer will still be responsible to pay the interest that has accrued.
Unemployment
Letters will be mailed to employers on June 30, 2020. An e-mail blast will also go out on 6/30/20 to those that have an e-mail on file with NC DES. The e-mail and letter will have the same verbiage. System changes were implemented on June 19, 2020. Anyone that accesses their account will see they have changed their 1Q20 rate to 0.00% and that their account reflects the amount they paid in 1Q20. 1Q20 bills not paid, or paid in full, have been cancelled.
The NC DES customer call center is experiencing high call volume at this time. The fastest and most efficient way to request assistance is via e-mail or online.
Senate Bill 704 was passed and signed by the Governor on May 4, 2020 to allow employers to use the credit from 1Q20 contributions against 2Q20 contributions. Any remaining credit will be refunded. The credit will only be permitted for contributions paid on or before April 30, 2020 and will be available for all employers that meet this condition. No action is needed by employers or service providers to obtain this credit.
Withholding
State offices will re-open at 50% capacity on June 1, 2020. Please refer to the nd.gov website for more information.
Unemployment
Job Service North Dakota offices will continue to be closed to the public as staff works remotely.
Governor extends filing and payment due 04/30/20 for 1Q20 to the new due date of 06/30/20. Agency will not assess interest on unpaid taxes for 1Q20 payments if paid by 06/30/20.
All offices closed to the public temporarily. Please refer to the nd.gov website for more information.
Withholding
The agency has not yet published information regarding changes due to COVID-19. Refer to the finance.gov.mp website for more information.
Withholding
The phones support team will continue to operate in limited capacity. The best way to communicate issues to this agency is via email. A large portion of their staff has transitioned to work remotely indefinitely.
Ohio Coronavirus Disease Resource Page
Agency URL for COVID-19 Details
Unemployment
First Quarter Reports: For employers affected by the coronavirus pandemic, Governor DeWine has issued an executive order that waives late-reporting and late-payment penalties for the duration of the pandemic, which began on Sunday, March 15th.
Employers will need to request the waiver if a late report or payment is a result of the pandemic. This waiver will apply to reports and payments for the first quarter of 2020, which is due April 30th, 2020. Because the reports are used to calculate benefits for affected workers, employers are urged to file them on time, if at all possible, throughout the state of emergency, even if they are unable to pay their unemployment tax.
Visit ohio.gov for more COVID-19 info
Ohio SUI specific web page and updated FAQ items
The agency has updated the URL to provide a one stop shop for questions & answers regarding COVID-19.
Withholding
No changes at this time. Refer to the ok.gov/tax website for more information.
Unemployment
Offices are closed to the public, but operating normally otherwise. Refer to the ok.gov/oesc website for more information.
Withholding
Refer to the oregon.gov/payroll website for more information. For the latest information on the coronavirus in Oregon, visit the Oregon Health Authority. To learn how the pandemic affects your tax obligations, visit the agency tax relief options page.
Oregon Health Authority COVID-19 Updates
Unemployment
Oregon Employers affected by the coronavirus, may request relief from interest and penalties for late unemployment tax payments. Employers that were unable to send unemployment taxes for the first quarter of 2020 must submit a new form - Application for Interest and Penalties Relief on the agency website. Delayed payments must be sent within 30 days after the state executive orders related to the virus expire, or later for employers that arrange to pay in installments. Employers are still required to submit unemployment tax and wage reports on time.
Refer to the oregon.gov/COVID-19 website for more information.
For the latest information on the coronavirus in Oregon, visit the Oregon Health Authority. For coronavirus questions related to employer and job seeker programs and services please read ourCOVID-19 tax relief options
Withholding
The agency’s offices and customer service call center are closed to the public. The agency encourages business taxpayers to use its Online Customer Service Center. You can use this resource to electronically submit a question to a representative, who will respond through a secure, electronic process that is similar to receiving an email. The Online Customer Service Center also includes thousands of answers to common tax-related questions. Refer to the revenue.pa.gov website for more information.
Unemployment
Agency has extended teleworking and are waiting on official confirmation for next reevaluation date. Still no interruption to electronic filings/deposits. Employers can email via uc-news@state.pa.us and through the employer self-service portal at www.uctax.pa.gov.
The agency has not yet published information regarding changes due to COVID-19. Refer to the uc.pa.gov/COVID-19 website for more information.
Withholding
The Governor of Puerto Rico extended the executive order through June 15, 2020.
Unemployment
The Governor of Puerto Rico extended the executive order through June 15, 2020.
Withholding
The Rhode Island Division of Taxation’s office reopened to the public, Friday, June 12, 2020. The Division continues to urge taxpayers and others to use its phone system, email system, website, and portal, instead of in-person visits, to limit the spread of the coronavirus (COVID-19). More information
The RI Division of Taxation posted an emergency regulation that provides withholding tax guidance for employers that have employees who are temporarily working remotely due to the coronavirus pandemic.
The RI DOR agency has published an advisory to remind employers that the employer withholding tax due dates remain the same.
The RI Division of Taxation has released a new penalty waiver request form, Coronavirus Hardship Penalty Waiver Request. This form can be used if an employer received an interest and penalty assessment as a result of a Coronavirus Disease related hardship. The agency advises to complete the penalty waiver request form and mail it in along with a copy of the received assessment.
Unemployment
The Rhode Island Department of Labor and Training has set up a COVID-19 Assistance Line at 401-462-2020 and an email address dlt.covid19@dlt.ri.gov. They are intended to provide support to people regarding COVID-19 and employment issues. The phone line is staffed Monday to Friday during business hours.
Unemployment insurance information for employers amid coronavirus.
Withholding
The agency has extended the due date to June 1, 2020, for returns and payments that were originally due between April 1, 2020, and June 1, 2020. Refer to the dor.sc.gov website for more information.
Unemployment
There is currently a 1Q20 payment extension to 6/1/2020; however, 1Q20 filings are still due by 4/30/2020. Refer to the dew.sc.gov/covid-hub website for more information.
Unemployment
Offices will remain closed to the public until May 2, 2020. Latest news will be posted here for Employers.
Unemployment
Employers that are in need of penalty waivers or payment plans should reach out to the agency or complete a petition for waiver of penalty form or request a payment plan by reaching out to the agency.
The agency has confirmed that if an employer requires an extension due to COVID-19 that it should be requested through the normal extension process. Employers by law have the right to request an extension in writing prior to due date of filing/payment.
As of now employers are still required to file and submit payments timely for 1st quarter 2020. Refer to the agency's website for emergency rules.
Unemployment
Texas Workforce Committee (TWC) announced a payment ONLY extension to SUI reimbursable ERs only for 3Q20. Original payment due date 11/30/20 is extended to 12/31/2020. The tax return must be filed by the due date of 11/02/20. For additional details review the Texas website.
Due to the unprecedented amount of internet traffic on both their claimant and employer systems, TWC urges employers to please start filing their 1ST Quarter 2020 Tax Report until after APRIL 15, 2020.
If after 05/01/20, an employer is unable to file and pay by the extended deadline of 05/15/20 they are to send an email to tax@twc.state.tx.us with their proposed filing date and COVID-19 justification.
Please refer to the agency website twc.texas.gov to view all the information related to their response to COVID-19. For tax assistance use online tools, tutorials, and other resources.
Withholding
Agency office is closed to the public. Agency urging use of online resources. Helpful link on Tax Assistance, Scheduled Payments, and Tax Filing Resource.
Unemployment
No changes at this time. The agency encourages business taxpayers to call, or use online services, including live chat during regular business hours. Refer to the jobs.utah.gov/covid19 website for more information.
Withholding
The Department’s offices at 133 State Street in Montpelier will be temporarily closed to the general public effective March 20, 2020. Although the agency's building may be temporarily restricted to the public, please be assured that the Vermont Department of Taxes will continue to process tax returns and refunds for Vermonters.
Read VT SIT Specific COVID-19 Updates
Unemployment
The Department of Labor has announced updated hours at its Unemployment Insurance Claims Center, which will be open on Saturdays starting on March 21.
Updated hours are in addition to the newly added electronic form option for establishing benefit claims.
Electronic Form for Initial Intake
Claim Center Hours:
Monday – Friday: 8:15am – 6:00pm
Saturday: 9:00am – 3:00pm
Contact Options:
Tel: 877-214-3330 (Monday – Saturday)
Saturday hours announced for Unemployment Claim Center
03/14/20: Governor Scott declares State of Emergency.
03/18/20: The Department announces electronic option, staff increases for unemployment insurance.
Administrative Memorandum - Expanding UI Benefits
Agency’s first post about COVID 19 for reference.
Unemployment
Employers are required to file timely for 2nd Qtr. The agency is reminding employers leniency is being considered for COVID-19. Requests for a penalty waiver must be in writing.
Below is how employers can request a waiver and the link to COVID-19 Q&A for employers.
Employers can use the catastrophic occurrence as the reason for the request. COVID-19 does fall under that category and may be approved if requested. Tax Penalty Waiver
Refer to the esd.wa.gov/covid19 website for more information. The agency has sent a reminder to all employers reminding them to file their quarterly reports by due date.
Washington Labor & Industries
The Department of Labor and Industry is extending the deadline for employers 2Q20 workers compensation premium payments until November 2, 2020. Employers can apply for the extension through the employer assistance program by submitting a written request to the L&I collections mailbox dialercollections@lni.wa.gov or calling the 800-301-1826.
If employers are unable to submit timely payments due to Covid-19, employers can reach out to their account managers to request penalty and interest for late payments be removed. For assistance with extensions and waiver requests for penalties, the request can also be submitted in writing. There is an employer assistance payment plan for employers.
The agency can be contacted online or by phone during regular business hours. Refer to the lni.wa.gov website for more information.
Paid Family and Medical Leave
Employers are required to file timely for 2nd Qtr. The agency is reminding employers leniency is being considered for COVID-19. Requests for a penalty waiver must be in writing.
The PFML agency is following the ESD (SUI PROCESS). Please refer to the website to read the information on requesting a waiver and the COVID-19 Q&A for employers.
Refer to the agency website esd.wa.gov/covid-19 for emergency rules.
Withholding
No changes at this time. Refer to the tax.wv.gov website for more information.
Unemployment
No changes at this time. Refer to the workforcewv.org website for more information.
Withholding
The Wisconsin DOR will grant employers a one-month extension to file withholding deposit reports (WT-6). Employers can request an extension before the un-extended due date of the report through My Tax Account or by emailing DORRegistration@wisconsin.gov. The email request must include the taxpayer's name, address, identification number, and the reporting period for which the extension is requested.
In addition to the extension to file, the WI DOR ACT 185 allows to waive, on a case-by-case basis, any penalty or interest that accrues during the period covered by the public health emergency declared by executive order 72. As a result, returns and payments for the employer withholding tax, due from March 12 through May 11, may be extended to May 11, 2020.
No changes at this time. The agency encourages the use of online services. Refer to the revenue.wi.gov website for more information. The Wisconsin DOR will be publishing all COVID-19 related updates on their website.
Unemployment
No changes at this time. Refer to the dwd.wisconsin.gov website for more information.
Frequently asked questions about the COVID-19 Coronavirus and Wisconsin Unemployment Benefits for claimants and employers.
Unemployment
No changes at this time.The agency encourages the use of online services. Refer to the wyomingworkforce.org website for more information.
Workers’ Compensation
No changes at this time. Refer to the wyomingworkforce.org/workers/workerscomp website for more information.