Federal and Minnesota Individual Income Tax Due Dates

04.01.2020


The IRS and Minnesota Revenue have been making announcements regarding extensions of filing deadlines and payment due dates in light of the COVID-19 outbreak.

The IRS has provided an automatic extension to July 15, 2020, for any individual taxpayer with a Federal income tax return or tax payment due on April 15, 2020. Taxpayers do not need to file a Form 4868 or 7004 to obtain this extension; the extension is automatic. If individual taxpayers are unable to file their Federal income tax return by July 15, 2020, they must file an extension by July 15, 2020, to obtain an extended due date of October 15, 2020. This filing extension only extends a taxpayer's obligation to file their return. It does not extend their tax payment obligation, which is now due to the IRS by July 15, 2020.

Minnesota Revenue is also providing additional time until July 15, 2020, for individual taxpayers to file and pay 2019 Minnesota Individual Income Tax without any penalty and interest. This extension also includes all estimated and other tax payments for tax year 2019 that would otherwise be due April 15, 2020. Taxpayers do not need to file any form to obtain the extension. It is automatic.

Minnesota has not extended any quarterly tax payments with respect to tax year 2020. Below are tables providing the Federal and Minnesota quarterly tax payments for tax year 2020.

FEDERAL 2020 INDIVIDUAL INCOME TAX ESTIMATED PAYMENT DUE DATES:

QUARTER DUE DATE
1st quarter 2020 estimated income tax payment originally due on April 15, 2020 New due date is July 15, 2020
2nd quarter 2020 estimated income tax payment No change. Due date is still June 15, 2020
3rd quarter 2020 estimated income tax payment No change. Due date is still September 15, 2020
4th quarter 2020 estimated income tax payment

No change. Due date is still January 15, 2021*

*Taxpayers do not have to make the payment due January 15, 2021, if they file their 2020 tax return by February 1, 2021, and pay the entire balance due with their return.


MINNESOTA 2020 INDIVIDUAL INCOME TAX ESTIMATED TAX PAYMENT DUE DATES:

As of March 31, 2020, Minnesota has not postponed any of the due dates for individual 2020 estimated income tax payments. The following table provides the due dates for the Minnesota 2020 quarterly tax payments.

QUARTER DUE DATE
1st quarter 2020 estimated income tax payment No change. Due date is still April 15, 2020
2nd quarter 2020 estimated income tax payment No change. Due date is still June 15, 2020
3rd quarter 2020 estimated income tax payment No change. Due date is still September 15, 2020
4th quarter 2020 estimated income tax payment

No change. Due date is still January 15, 2021*

*Taxpayers do not have to make the payment due January 15, 2021, if they file their 2020 Minnesota income tax return by January 31, 2021, and pay the entire balance due with their return.


The due dates are subject to further changes, with additional government action.

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