Federal Income Tax
The Internal Revenue Service (IRS) has extended the deadlines to both file and pay federal income taxes to July 15, 2020.
Taxpayers can also defer federal income tax payments due on April 15, 2020, to July 15, 2020, without penalties and interest, regardless of the amount owed. This deferment applies to all taxpayers, including individuals, trusts and estates, corporations and other non-corporate tax filers as well as those who pay self-employment tax.
Taxpayers do not need to file any additional forms or call the IRS to qualify for this automatic federal tax filing and payment relief. Individual taxpayers who need additional time to file beyond the July 15 deadline, can request a filing extension by filing Form 4868 through their tax professional, tax software or using the Free File link on IRS.gov. Businesses who need additional time must file Form 7004.
The IRS urges taxpayers who are due a refund to file as soon as possible. Most tax refunds are still being issued within 21 days. Even with the filing deadline extended, the IRS is urging taxpayers who are owed refunds to file as soon as possible and file electronically. Filing electronically with direct deposit is the quickest way to get refunds.
The IRS will continue to monitor issues related to the COVID-19 virus, and updated information will be posted on a special COVID-19 page on IRS.gov.
The IRS is a federal agency. If you have any questions regarding the IRS and/or federal taxes, please contact your federal representative.
Personal income tax
Massachusetts has extended the 2019 state individual income tax filing and payment deadline to July 15, 2020. This income tax relief is automatic and taxpayers do not need to file any additional forms to qualify.
Individuals with questions or concerns regarding Massachusetts taxes can contact the Massachusetts Department of Revenue at (DOR) 617-887-6367 or send a secure e-message through MassTaxConnect.
Sales and Use Taxes
Due dates for the filing of returns and making payments for sales and use taxes have been changed for some vendors. Review the details of the emergency regulation amendment.
Room Occupancy Excise for operators
Due dates for the filing of returns, and making payments, for room occupancy excise have been changed for some operators. This does not apply to intermediaries. Review the details of the emergency regulation amendment.
Meals Tax and Room Occupancy Excise
Late File and Late Pay Penalties will be waived for meals vendors, operators, and intermediaries that do not qualify for the relief mentioned above under “Room Occupancy Excise for operators.” See Technical Information Release 20-2 for details.
- Important COVID-19 Coronavirus Response Update from DOR
- How to communicate with DOR
- Technical Information Release on state tax deadline changes
Massachusetts has enacted legislation to address disruptions in municipal tax collections. The legislation:
- Allows the chief executive officer of a city or town, as a result of the outbreak of the 2019 novel coronavirus, to extend certain local tax payment deadlines in accordance with this act.
- Prohibits a city or town from terminating an essential service of a resident, including, but not limited to, water, trash collection or electricity, for nonpayment of taxes or fees with a due date on or after March 10, 2020, made after its respective due date but before June 30, 2020, if the nonpayment resulted from a demonstrated inability to pay due to circumstances related to the outbreak of the 2019 novel coronavirus; provided that the inability to pay shall include a demonstrated financial hardship of a resident, which may include, but not be limited to, loss of employment, serious illness of someone within the home or death of someone within the home.
- Allows the chief executive officer of a city or the prudential committee or commissioners of a district, as a result of the outbreak of the 2019 novel coronavirus and the declaration of a state of emergency issued by the Governor on March 10, 2020, to waive the payment of interest and other penalty in the event of late payment of any excise, tax, betterment assessment or apportionment thereof, water rate or annual sewer use or other charge added to a tax for any payments with a due date on or after March 10, 2020 and made after its respective due date but before June 30, 2020.
- Inquire with your city or town about specific municipal taxes and bills (e.g., property tax, vehicle excise tax, utility bills, etc.).