Updated: Tax Return and Payment Relief Chart
***Information and guidance in client updates was up to date at time of publication. During the pandemic, information and guidance has been changing rapidly. If you have any questions about the information contained in a client update, please contact the author(s) or your Miller Johnson attorney.***
Information updated on April 13, 2020, in italics. Original chart published April 9, 2020.
As part of the Internal Revenue Service’s and State of Michigan’s efforts to provide taxpayers relief during the coronavirus pandemic, there have been a significant number of IRS Notices and Executive Orders issued over the past few weeks. This relief has addressed extensions on the filing of certain tax returns and tax payments. As of last week, Michigan’s Governor issued an Executive Order following the federal filing extensions.
Miller Johnson is actively following these developments and has compiled the below relief chart to stay up-to-date on the latest federal and Michigan state tax relief measures. This table will continue to be updated in real-time as more information is available.
| Notice or Executive Order | Type of Tax | Relief Provided | Effective Date |
| Michigan Executive Order 2020-04 | Michigan Sales and Use Tax Returns | Waived penalties and interest through April 20, 2020 for late sales and use tax payments due on March 20, 2020 | Immediately |
| IRS Notice 2020-18 | Federal Income Tax | Tax Payment Deadline Extended to July 15, 2020 for all taxpayers with April 15, 2020 income tax return deadline[1] | Immediately |
| IRS Notice 2020-18 | Federal Income Tax | Tax Filing Deadline Extended to July 15, 2020 for all taxpayers with April 15, 2020 income tax return deadline | Immediately |
| IRS Notice 2020-18 | Federal Estimated Income Tax | Tax filing and payment date extended to July 15, 2020 for all taxpayers with April 15, 2020 deadline | Immediately |
| IRS Notice 2020-20 | Gift and GST Tax | Tax filing Extended from April 15, 2020 to July 15, 2020 | Immediately |
| IRS Notice 2020-18 | Federal Estimated Income Tax | Tax payment date extended to July 15, 2020 for all taxpayers with April 15, 2020 deadline | Immediately |
| IRS Notice 2020-21 | Payroll Tax | Defines to which wages the FFCRA payroll tax credits apply | April 1, 2020 through December 31, 2020 |
| Michigan Executive Order 2020-26 | State Income Taxes | Following Federal filing extensions, Michigan state income tax returns and payments normally due on April 15, are now due July 15; returns normally due on April 30, are now due on July 30. | Immediately |
| Michigan Treasury FAQs in response to Executive Order 2020-26 | State Income Taxes | Addresses common questions dealing with relief provided under Executive Order 2020-26 | Immediately |
| IRS Notice 2020-23[2] | Federal Income Taxes | Tax filing and payment date extended to July 15, 2020 for all taxpayers with June 15, 2020 deadline (Q2) | Immediately |
| IRS Notice 2020-23 | Federal Income Tax (individual, corporate, partnership, estate and trust) | Tax filing and payment date extended to July 15, 2020 | Immediately |
| IRS Notice 2020-23 | Gift, GST, and Estate Tax Estate Tax payments of principal and interest under a 6166 paymentInformational Reporting (no tax liability) for basis reporting on property acquired from decedent Informational Reporting for US beneficiaries of foreign estates and trusts Select Informational reporting for US owners of foreign entities Select Exempt Organization Business Income Tax and Excise Tax |
Tax filing and payment date extended from April 15, 2020 to July 15, 2020. For returns not due on April 15, 2020, but before July 15, 2020, tax filing and payment date is extended to July 15, 2020. | Immediately |
[1] This notice applies to all tax returns for individuals, corporations, partnerships, associations, trusts, and estates
[2] This notice expands upon the relief provided under Notice 2020-18 and Notice 2020-20.