Massachusetts
The state will waive through May 31 penalties for late filing or late payment for returns and tax payments from certain businesses that were due on March 20.
North Carolina
The state is conforming to the federal postponement for individual, corporate, and franchise taxes. There will be no penalties for filings and tax payments before July 15. Tax payments received after April 15 will, however, be charged accruing interest over the period from April 15 until the date of payment.
Oregon
For the state's new Corporate Activity Tax (CAT), interest and penalties will be waived if the taxpayer makes a “good faith estimate” on the first-quarter payment that is due April 30. Additional changes are expected soon.
South Carolina
The state will waive interest and penalties for individual and corporate income taxes, sales and use tax, admissions tax and other taxes until June 1.
Washington
The state is offering upon-request extensions for filing and paying even if the request is after the due date. This relief applies to returns that are due and not already paid during the state of emergency (Feb. 29 through the end of the state of emergency). The postponements are 60 days for monthly returns (this applies to the February and March returns at this time), 30 days for the first-quarter 2020 return and 30 days for the annual 2019 return.
“All I can say at this point,” Eisenberg said, referring to the nationwide tax-filing situation in general, “is stay tuned.”
(The American Institute of CPAs maintains a consistently updated list of state and federal tax deadlines, as well as other resources.)