PA - Tax Extension of Filing Deadline Applies to Trusts/Estates, Partnerships and S Corporations


FOR IMMEDIATE RELEASE





April 2, 2020


Extension of Filing Deadline Applies to Trusts/Estates, Partnerships and S Corporations


Due Date for Certain Corporation Returns Also Being Moved


Harrisburg, PA — Governor Tom Wolf recently signed into law Act 10 of 2020, which extends the due date of certain personal income tax returns and payments, as well as waiving certain other income tax dates. The Department of Revenue also announced today it is extending the due date for corporations with tax returns due in May to August 14, 2020.


“These extensions for taxpayers will provide more time for the filing of returns as the Governor urges everyone to stay at home to help prevent the spread of COVID-19,” Revenue Secretary Dan Hassell said. “We are working with the Governor and members of the General Assembly to make sure that Pennsylvanians and business owners in the commonwealth are able to put their health and safety first during this challenging time.”


Act 10 of 2020 specifically provides for the extension of the following tax filing deadlines:


Extends the deadline to July 15, 2020 for declarations of estimated personal income tax.

Extends the deadline to July 15, 2020 for payments of estimated personal income tax.

Extends the deadline to July 15, 2020 for the filing of informational returns related to Pennsylvania S corporations and partnerships (Form PA-20S/PA-65), and estates and trusts (Form PA-41).

Extends the filing date by three months for certain information returns (1099-R, 1099-MISC, and W2-G).

In addition to the due dates changed by Act 10 of 2020, the federal due date for calendar year corporation returns that is normally April 15 has been moved back to July 15. As a result, the due date for corporations with Pennsylvania returns and payments due on May 15 is now August 14. There is no extension for the June 15 estimated payment due date for corporations.


In addition to the dates extended by Act 10 of 2020, the department is extending the due date for non-resident withholding and partnership corporate net income tax withholding payments to July 15.


Here is additional guidance (applies to Calendar Year only):


Entity

Federal Form

PA Form

Original Federal Due Date

New Federal Due Date

Original PA Due Date

New PA Due Date

Partnerships

1065

PA 20S/PA-65

March 15

March 15

April 15

July 15

S Corporations

1120S

PA-20S/PA-65

March 15

March 15

April 15

July 15

Individuals

1040

PA-40

April 15

July 15

April 15

July 15

Trusts/Estates

1041

PA-41

April 15