![]() ![]() The due date of the extended annual return, however, will not be modified by this notice. A taxpayer requesting an extension of time to file an annual return must therefore file an application and pay any tax with that extension request by May 17, 2021. ![]() The due date for any application and payment of tax related to an extension of time to file the annual return has also been extended. Extension of Date for Application and Payment for Extension Requests For individual and composite taxpayers that file state returns otherwise due on April 15, 2021, the due date for the filing of the return and payment of tax has been automatically extended to May 17, 2021.Ģ. The due date for the filing of the return and payment of tax based on the due date of the annual return has been automatically extended. Extension of Annual Return Filing and Payment Date for Individuals City income tax taxpayers should contact their respective tax administrators for information regarding that city's potential conformity with IRS Notice 2021-59.īecause the extensions in conformity with IRS Notice 2021-59 are generally applicable to individual and composite 2020 returns and any payment of 2020 taxes due on April 15, 2021, the following provisions have been modified:ġ. This notice does not apply to city income taxes. The extension is limited to the state individual and composite income tax annual return and does not apply to fiduciary returns or corporate income tax returns. Because the extension is limited to the 2020 taxes, first quarter estimates for tax year 2021 remain due on April 15, 2021. ![]() To conform to the automatic extensions granted through IRS Notice 2021-59, the Department will extend individual and composite State income tax returns and payments of 2020 taxes due on Apto May 17, 2021. Michigan conformity with IRS Notice 2021-59. IRS Notice 2021-59 did not extend the first quarter estimated tax payment due on April 15, 2021. On Mathe IRS issued Notice 2021-59 providing extensions to for any individual with a return or payment due on April 15, 2020. This notice provides taxpayers with information on the extensions of time to file returns and remit tax and the waivers from penalty and interest that the Department will grant in conformity with IRS Notice 2021-59. ![]()
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