20 April 2020 Maryland further extends income tax withholding return and payment due dates due to COVID-19 emergency The Maryland Comptroller announced that the withholding tax extension due to COVID-19, originally announced March 18, 2020, is now further extended to July 15, 2020. Any income tax withholding payments due for periods including February, March, April and May 2020 may be submitted by July 15, 2020 without incurring interest or penalties. Employers should not combine withholding for separate reporting periods into a single return. Instead, they are instructed to file the separate returns reflecting the tax withheld for each filing period as if they had been filed according to their original due dates. In Tax Alert 4-14-20B, the Comptroller explains that Maryland employer withholding requirements are not affected by the current shift from working on the employer's premises to teleworking because taxability is determined by the employee's physical presence. As we had originally reported, the Comptroller had announced an extension to June 1, 2020, for tax withholding returns and payments due in March, April and May 2020. (EY Payroll Newsflash Vol. 21, #097, 3-25-2020.) For more information see the Comptroller's frequently asked questions, as updated on April 14, 2020.
Document ID: 2020-1045 | |||||||||||
