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"One of the most important aspects of COST is that it genuinely caters to the multistate tax needs of its member companies. Providing cutting edge educational programs and publications, acting as a clearing house for SALT resources, taking amicus positions on important SALT court cases and otherwise lobbying and weighing in on leading SALT legislation."
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Request for Automatic One-Month Late Filing Penalty Waiver Due to Simultaneous State and Federal Return Deadlines

COST has urged over 25 states to provide an automatic one-month penalty waiver for filing extended corporate returns that are due on October 15, 2020. This automatic penalty relief, which would apply to late filing is warranted due to the change of the federal corporate tax return due date from September 15 to October 15. It will allow corporations a reasonable time to accurately file their state corporate income tax returns (and deal with the federal tax changes along with COVID-19 challenges). An explanation of this issue with draft penalty relief announcement is available here. COST is tracking and making available state responses to these requests in a tracking chart available below. For more information or questions, please contact Aziza Farooki or Fred Nicely.

Current 2020 Tracking Chart - CLICK HERE

Current 2019 Tracking Chart - CLICK HERE

2018 Late Filing Penalty Waiver Request Responses - Click Here