The IRS has extended the deadline for all tax forms and payments that would normally be due on Friday, April 15, until Monday, April 18, because April 15 (Emancipation Day) is a legal holiday in the District of Columbia (see Notice 2011-17, 2011-10 IRB 540). The extended deadline means that semi-weekly depositors have until April 18 to make their federal payroll tax deposit for amounts withheld between April 9 and April 12. In addition, monthly depositors have until April 18 to deposit their March withholding taxes.
Most states with April 15 withholding tax deadlines (other than Massachusetts, New Jersey, and Wisconsin) are not extending the deadline to April 18. Here is a recap of the information that we have gathered from various states.
Alabama. A spokesperson for the Alabama Department of Revenue has stated that the March Form A-6, Alabama Department of Revenue Employer's Monthly Return of Income Tax Withheld, must be filed by April 15, even though the deadline for filing the Alabama personal income tax return has been extended to April 18.
Colorado. Monthly filers must file March Form DR 1094, Colorado Department of Revenue Income Withholding Tax Return, by April 15, even though the deadline for filing the Colorado personal income tax return has been extended to April 18 [Colorado Department of Revenue InfoEmail, Reminder: Income Tax Filing Deadline Changed for 2011, 2/16/11].
Kansas. A spokesperson for the Kansas Department of Revenue has stated that the March Form KW-5, Kansas Withholding Tax Deposit Report, must be filed by April 15, even though the deadline for filing the Kansas personal income tax return has been extended to April 18.
Maine. A spokesperson for Maine Revenue Services has stated that the deadline for making semiweekly deposits of withholding taxes for amounts withheld between April 9 and April 12 is still April 15, even though the federal deadline for making these deposits has been extended to April 18.
Massachusetts. The 2011 Tax Calendar on the Massachusetts Department of Revenue (DOR) website notes that the deadline for filing Form M-941W, Employer's Weekly Payment of Income Taxes Withheld, is April 19. This deadline is normally April 15. DOR offices will be closed on Monday, April 18, in observance of the Patriot's Day holiday.
Mississippi. March monthly and quarterly filers must file Form 89-105, Employer's Withholding Tax Return, by April 15, even though the deadline for filing the Mississippi personal income tax return has been extended to April 18 [Mississippi Department of Revenue Notice 70-10-003, 12/06/2010].
New Jersey. The New Jersey Division of Taxation has advised employers that the filing due date for withholding tax deposits and reports that are normally due on April 15 has been changed to April 18 [New Jersey Division of Taxation Notice, 11/30/10].
South Carolina. South Carolina generally follows the federal deadlines for making withholding tax payments. A spokesperson for the South Carolina Department of Revenue (SCDOR) has stated that employers should contact the SCDOR if they receive a penalty notice on a deposit that was normally due on April 15, but was remitted by April 18 in accordance with the federal guidelines.
Wisconsin. The Wisconsin Department of Revenue has advised employers that the filing due date for withholding tax deposits and reports that are normally due on April 15 has been changed to April 18. This change only affects the due date for semimonthly tax deposits [Wisconsin News for Tax Practitioners 11/18/2010 (Change in Filing Dates for Returns Due in 2011), 11/18/2010].
No comments:
Post a Comment