Tax Authority Responses to COVID-19

Arnett Carbis Toothman LLP has prepared the following state COVID-19 responses for WV, PA, and OH related to taxes. If you do not operate in one of these states, and need information related to other states or municipalities, please contact your ACT representative for additional assistance or email us at info@actcpas.com .
West Virginia COVID-19 Responses

West Virginia taxing authorities have responded to the COVID-19 pandemic with several provisions to help individuals and businesses stay solvent during these challenging times. ACT has a consolidated report of:

  • State Level Tax Deadlines
  • County and Local Taxes – Property Taxes
  • County and Local Taxes – Business & Occupation (B&O) Taxes

ACT has contacted several municipalities regarding B&O taxes. For a summary of those municipalities click here .
Pennsylvania COVID-19 Responses

In response to the COVID-19 pandemic, Pennsylvania Act 10 has provided for several provisions to help individuals and businesses stay solvent during these challenging times. ACT has a consolidated report of:

  • State Level Tax Deadlines
  • County and Local Taxes – Property Taxes
  • County and Local Taxes – Business Profits Tax (BPT Taxes)

ACT has contacted several municipalities regarding BPT taxes. For a summary of those municipalities click here .
Ohio COVID-19 Responses

The State of Ohio has extended its filing deadline to July 15, 2020. Quarterly estimated income tax payments for individuals, estates, trusts and certain businesses due April 15 and June 15 have been extended to July 15 as well. The State of Ohio is also waiving the penalty and interest on payments normally due April 15, and June15, but paid by July 15.

This applies to Ohio individual income tax, school district income tax, pass-through entity and fiduciary income tax. It also applies to municipal net profit taxpayers who have opted-in to the state’s centralized filing system.

In addition, most other municipalities have extended their due date to match the rest of Ohio; however, taxpayers are advised to check the specific requirements with their local taxing authorities. Specific information can be found on the Ohio Department of Taxation website:

Taxes not specifically mentioned above, and referenced in the March 27, 2020, announcement from the Ohio Tax Commissioner, have not changed their due dates. Updates on all Ohio taxes may be found at: https://www.tax.ohio.gov/