Tax return, fee deadlines prolonged as a part of the COVID-19 aid |

The Internal Revenue Service issued a notice on March 17 that the individual income tax return would be extended from April 15 to May 17.

State law allows the Revenue Commissioner to extend the deadline for filing a tax return if the IRS extends a state filing date for a specific group of taxpayers.

Hall income tax

In accordance with the IRS’s decision to extend the filing period for individuals, the Tennessee Treasury Department extended the due date for Hall income tax filing and payment from April 15 to May 17. The renewal applies automatically. No further action is required.

Franchise and excise taxes

The Treasury Department also extended the due date for franchise and excise taxes from April 15 through May 17 for individuals filing a Tennessee franchise and excise tax return using Schedule J2 – Net Income Calculation for Filing an Individual Member LLC as an individual.

The extension is applied automatically. No further action is required.

The automatic renewal is based on information available in the department’s tax system. The department will work with taxpayers on a case-by-case basis to provide a renewal equivalent to this notice in the event that auto-renewal is not applied to a specific account. In such cases, taxpayers should contact the finance department.

Interest and Penalties

Interest and delay penalties do not apply to submitted returns and payments made on or before the extended due date. The six-month extension date for the 2020 tax return on October 15 remained unchanged.

Estimated Payments

The estimated payments due on April 15th have not been included in the renewal. Estimated payments are due April 15th.

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