The due date for filing many tax forms has been postponed to July 15, 2020.
This postponement is for:
- Tax returns with due dates 4/1/2020 – 7/15/2020
- Filing tax returns
- Making payments on tax returns
This relief is automatic. You do not have to call the IRS or file any extension forms, and you do not have to send letters or other documents to receive this relief.
That period will be disregarded by the IRS in calculating any interest, penalty, or addition to tax for failure to file the forms specified in the notice
This postponement also includes all attachments or required forms and schedules. This postponement does not change the due dates of extensions.
View the State Deadlines via the AICPA here.
Returns that were due on March 16, 2020 (calendar year filers) were not postponed. This includes the following forms:
- Form 1120-S
- Form 1065
- Form 1065-B
- Form 1066
Updated Deadline Dates
|Filing Type||Old Deadline||New Deadline|
|Individual income tax payments and return filings on: |
|Calendar year or fiscal year corporate income tax payments and return filings on: |
|Calendar year or fiscal year partnership return filings on: Form 1065Form 1066||Fiscal year||7/15/2020|
|Estate and trust income tax payments and return filings on: |
|Estate and generation-skipping transfer tax payments and return filings on: |
|Nine months after date of death||7/15/2020|
|Gift and generation-skipping transfer tax payments and return filings on: |
|Estate tax payments of principal or interest due as a result of an election made under Secs. 6166, 6161, or 6163 and annual recertification requirements under Sec. 6166||Varies||7/15/2020|
|Exempt organization business income tax and other payments and return filings on: |
|Excise tax payments on investment income and return filings on Form 990-PFForm 4720||5/15/2020||7/15/2020|
|Quarterly estimated income tax payments calculated on: |
Form 104-ES (NR)
Form 104-ES (PR)
|Unclaimed 2016 refunds||4/15/2020||7/15/2020|
|Installment payments under Sec. 965(h)||4/1/202 – 7/15/20200||7/15/2020|
|American citizens living abroad||4/15/2020 or 6/15/2020 with automatic extension||7/15/2020|
|Extensions Due Dates are Unchanged|
Notice 2020-23: Update to Notice 2020-18, Additional Relief for Taxpayers Affected by Ongoing Coronavirus Disease 2019 Pandemic.
Hero Image: Sign, Harlingen, Texas. 1939. Photographer Lee Russell