Connecticut Tax Filing Extension and Essential Business Information

Connecticut Department of Revenue Services Extends
State Tax Filing and Payment Deadline

As expected, following yesterday's announcement that the federal tax filing deadline has been moved to July 15, Connecticut followed suit.

At the direction of Governor Lamont, the Department of Revenue Services announced last night that they are extending the filing and payment deadline for personal income tax returns 90 days, to July 15, 2020. The extension also applies to Connecticut estimated income tax payments for the first and second quarters of 2020.  The IRS has not announced a delay in payment of the June 15, 2020 second quarter estimate, so as of now, that payment will still be due on June 15, 2020.  We will continue to monitor any future changes at both the State and Federal level.

Essential Business Defined by the Department of
Economic and Community Development

Governor Lamont has issued Executive Order No. 7H specifying restrictions on non-essential businesses and no later than 8 p.m. on March 22, 2020, the Department of Economic and Community Development (DECD) shall issue lawfully binding guidance about which businesses are essential. Those businesses shall include, but not be limited to, the 16 critical infrastructure sectors as defined by the Department of Homeland Security and available at https://www.cisa.gov/critical-infrastructure-sectors.

Essential and critical businesses include the following:

• Essential health care operations including Hospitals, clinics, dentists, pharmacies, elder care and home health care workers, companies and institutions involved in the research and development, manufacture, distribution, warehousing, and supplying of pharmaceuticals, biotechnology therapies, health care data, consumer health products, medical devices, diagnostics, equipment, services and any other healthcare related supplies or services;
• Essential infrastructure, including utilities, wastewater and drinking water, telecommunications, airports and transportation infrastructure;
• Manufacturing, including food processing, pharmaceuticals, and industries supporting the essential services required to meet national security commitments to the federal government and U.S. Military;
• The defense industrial base, including aerospace, mechanical and software engineers, manufacturing/production workers, aircraft and weapon system mechanics and maintainers;
• Essential retail, including grocery stores and big-box stores or wholesale clubs, provided they also sell groceries;
• Pharmacies, gas stations and convenience stores;
• Food and beverage retailers (including liquor/package stores and manufacturer permittees) and restaurants, provided they comply with previous and future executive orders issued during the existing declared public health and civil preparedness emergency;
• Essential services including trash and recycling collection, hauling, and processing, mail and shipping services;
• News media;
• Legal and accounting services;
• Banks, insurance companies, check cashing services, and other financial institutions;
• Providers of basic necessities to economically disadvantaged populations;
• Construction;
• Vendors of essential services and goods necessary to maintain the safety, sanitation and essential operations of residences or other essential businesses, including pest control and landscaping services;
• Vendors that provide essential services or products, including logistics and technology support, child care and services needed to ensure the continuing operation of government agencies and the provision of goods, services or functions necessary for the health, safety and welfare of the public.

Any other business may be deemed essential after requesting an opinion from DECD, which shall review and grant such request, should it determine that it is in the best interest of the state to have the workforce continue at full capacity to properly respond to this emergency.