Changed Due Dates and Working Remotely

CHANGED DATES FOR TAX RETURNS AND PAYMENTS

“CORRECTED” CHANGED DATES FOR TAX RETURNS AND PAYMENTS

Please note this correction to a prior announcement regarding changed dates for tax returns and payments.  Tax filings, extensions, 2019 tax payments, and first quarter 2020 estimated tax payments that had been due on April 15, have all been delayed to July 15 for both federal and California.  While California changed to July 15 the due dates for both the first and second quarter estimated tax payments for 2020, the IRS changed the date to July 15 only for the first quarter estimated payment for 2020.  The 2020 federal second quarter estimated payment remains due on June 15.  Indeed, for 2020 federal estimated tax payments, the 2nd quarter payment (due June 15) is now due before the 1st quarter payment (due July 15)! 

The link to the California due dates can be found here: https://www.ftb.ca.gov/about-ftb/newsroom/news-releases/2020-3-state-postpones-tax-deadlines-until-july-15-due-to-the-covid-19-pandemic.html

The link to the federal due dates can be found here: https://www.irs.gov/faqs/estimated-tax/individuals/individuals-2

To confirm, the changed date to July 15 applies to

1) 2019 federal and California tax return filing

2) 2019 federal and California extension filing

3) payment of 2019 federal and California taxes

4) estimated payments for 2020 taxes for the first quarter only for federal, and for the first and second quarters for California.  

Note again that the federal due date for the second quarter estimated payment for 2020 taxes remains June 15. 

Tax filings, extensions, and payments that had been due on April 15, and even estimated payments that had been due on April 15 or June 15 have all been delayed to July 15 for both fed and Cal.  

To confirm, the changed date to July 15 applies to 1) tax return filing, 2) extension filing, 3) payment of 2019 taxes, and also 4) estimated payments for 2020 taxes.  For all those filings and payments to the IRS or the Franchise Tax Board that were due April 15 and June 15, they have all been extended to July 15.  

I have been asked if the extension also applies to payroll deposits to the Employment Development (EDD), and sales tax filings and payments to the California Department of Tax and Fee Administration (CDTFA).  The California Employment Development Department (EDD) has announced that employers statewide directly affected by COVID-19 may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. A written request for an extension must be received within 60 days from the original delinquent date of the payment or return. ( Emergency and Disaster Assistance for Employers, Statewide – March 2020, California Employment Development Department, 03/01/2020 .)

As for the CDTFA, the CDTFA has posted on its website an alert in which it advises that it has been able to make it easier for such taxpayers and feepayers to request relief from the imposition of interest and penalties. They can go through the CDTFA’s normal online process for requesting relief, they can send a letter (a link to the CDTFA’s office locations and addresses is provided), or they can call the CDTFA’s call center at 1 (800) 400-7115. ( Alert, California Department of Tax and Fee Administration, 03/12/2020 .)

Things have been changing rapidly, so if there is anything that may apply to you, please check the websites of the various governmental agencies or contact our office. 

OFFICE IS WORKING REMOTELY

Due to the Coronavirus outbreak, most of my office is working remotely.  We are taking precautions to keep our clients and our office safe during this unusual time.  My office has been handling office meetings via phone and Zoom video conference.  We are able to accommodate clients with urgent matters who must come to our office by having our clients in a separate conference room that is isolated from the rest of the office.  My office can communicate with our clients through the window to the conference room and via video conference from another office at our location.  The entrance to my office is Suite 203.  The entrance to the separate room is Suite 205.  The conference room has a separate entrance to accommodate urgent meetings that cannot be handled remotely.  The room, including door handles, chairs, etc… are cleaned after a clients leave the room. 

If you have any questions, please do not hesitate to contact my office.  If our office phone number is not answered, the call will be forwarded to another number that can be answered remotely.  If the forwarded call is not answered, please leave a message and your call will be forwarded to the appropriate staff member to return your call.