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S.A.L.T. Select Developments - April 2021 | Baker Donelson

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State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. In this newsletter edition, we will briefly summarize certain SALT developments in several states which may be important to you.
Alabama – Updates Reported
Extension to May 17: On March 18, 2021, the Alabama Department of Revenue (Department) issued guidance with respect to the income tax filing deadlines in light of the IRS issuing IR-2021-59, which provided that the federal income tax filing due date for individuals for the 2020 tax year will be automatically extended from April 15, 2021 to May 17, 2021. The Department s guidance stated that Alabama provides an automatic extension of up to six months to file Alabama income tax returns wherever there is a corresponding federal extension, and that Alabama taxpayers will not need to request an extension to file Alabama returns ....

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