May 27 Update

Revised 2019 Tax Return Due dates due to COVID-19 Legislation

As of 5/27/20

  • Individual 2019 Form 1040 = 7/15/20. This includes:
  • Filing due date
  • Payment of 2019 taxes due
  • IRA & ROTH IRA contribution for 2019
  • SC 529 plan contribution for 2019
  • HSA (Health Savings Account) contribution for 2019
  • Filing Form 4868 to extend filing due date to 10/15/20
    • Does not extend the time to pay
  • Individual 2020 Form 1040-ES
    • First Quarter payment due 7/15/20
    • Second Quarter payment due 7/15/20
    • Third Quarter payment due 9/15/20
    • Fourth Quarter payment due 1/15/21
  • C Corporations 2019 Form 1120, calendar year-end = 7/15/20
    • Fiscal year-end depends on fiscal year due date
  • Partnerships 2019 Form 1065 was due 3/15/20
    • If extension filed, extended due date 9/15/20
  • S Corporations 2019 Form 1120S was due 3/15/20
    • If extension requested, extended due date is 9/15/20
  • These apply to federal filings and most states.  All of the above to South Carolina.  Check with us about specific state requirements.