Some States Follow IRS and Extend Penalty Relief to Farmers and Fishermen
Normally, farmers and fishermen who choose not to make quarterly estimated tax payments are not subject to a penalty if they file their returns and pay the full amount of tax due by March 1.
Under guidance issued by the IRS, farmers or fishermen who miss the March 1 deadline will not be subject to the penalty if they file and pay by April 15, 2013.
A taxpayer qualifies as a farmer or fisherman for tax-year 2012 if at least two-thirds of the taxpayer’s total gross income was from farming or fishing in either 2011 or 2012.
Some states are following the IRS guidance, while others have either not announced whether they will follow suit, or the issue is not applicable (e.g., no state income tax). Here is a table breaking down currently known due dates by state.
| State | Due Date | |
| AZ | April 15, 2013 | |
| CA | April 15, 2013 (waiver required) | |
| CO | April 15, 2013 | |
| CT | March 1, 2013 (DRS will examine returns for farmer/fisherman in a case by case basis and may grant a penalty waiver if filed by 4/15) | |
| DC | Not applicable. | |
| FL | Not applicable (no state income tax). | |
| GA | April 15, 2013 | |
| HI | Contact Department of Revenue. | |
| ID | Not applicable (no form 2210). | |
| IL | Not applicable. | |
| IN | April 15, 2013 | |
| IA | April 15, 2013 | |
| KS | April 15, 2013 | |
| KY | April 15, 2013 | |
| LA | April 15, 2013 | |
| MD | April 15, 2013 | |
| MA | April 15, 2013 | |
| ME | April 15, 2013 | |
| MI | April 15, 2013 | |
| MN | April 15, 2013 | |
| MS | April 15, 2013 | |
| MO | April 15, 2013 | |
| MT | Not applicable (no penalty provision) | |
| NV | Not applicable (no income tax) | |
| NM | April 15, 2013 | |
| NH | Not applicable (no income tax) | |
| NJ | March 1, 2013 | |
| NM | April 15, 2013 | |
| NY | April 15, 2013 | |
| NC | April 15, 2013 | |
| OH | April 15, 2013 | |
| OK | Not applicable (no estimates required for farmers). | |
| OR | Not applicable (no interest charged). | |
| PA | April 15, 2013 | |
| SC | April 15, 2013 | |
| TN | March 1, 2013 | |
| TX | Not applicable (no income tax) | |
| UT | Not applicable (no penalty). | |
| VA | April 15, 2013 | |
| WA | Not applicable (no income tax) | |
| WI | April 15, 2013 | |
