Pennsylvania followed the federal government’s lead, announcing on March 21 that the due date for filing PA individual income tax returns and making corresponding payments has been extended until July 15. That’s not the only deadline extended in light of the coronavirus crisis. Below, professional services firm RKL LLP rounds up notable state tax and reporting changes. RKL will update its website as more information becomes available, so make sure to click here to read the full, most recent information.

Personal Income Tax

The Pennsylvania Department of Revenue (PA DOR) has pushed back the due date for filing Pennsylvania personal income tax returns and paying amounts due from April 15 to July 15, which gives taxpayers an additional 90 days to file. This includes final 2019 returns as well as first and second quarter estimates for 2020. PA DOR will also wave penalties and interest on 2019 personal income tax payments through the new July 15 deadline. Keep in mind, PA DOR staff are still able to process electronically filed returns, so taxpayers who are able to file in that manner may continue to do so.

Pass-Through and Trust Filings

While the original announcement was specifically limited to “individual” taxpayers, the Pennsylvania Institute of Certified Public Accountants (PICPA) has received confirmation from PA DOR that this extension also includes returns for S Corporations, partnerships and trust returns.

Corporate Net Income Tax

The May 15 Pennsylvania corporate due date has not officially been extended at the time of this writing. However, it is expected that the returns will be extended until August 14, which is in line with the current statute that provides for a deadline of 30 days after the federal extended due date of July 15 (since August 15 falls on a Saturday).

Sales & Use Tax

At the time of this writing, there is no expectation of deadline extension for sales and use tax returns and payments. PA DOR did waive penalties for businesses required to make Accelerated Sales Tax (AST) prepayments by the deadline of Friday, March 20. It is also waiving the AST prepayment requirement for April sales tax payments and asking businesses to simply remit the sales tax that they have collected in March.

Click here to read the rest of RKL’s roundup, including extensions and changes to state tax appeals, tax assessments/notices, inheritance tax, local taxes, property tax/rent rebates, and unclaimed property reports.

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