On April 9, 2020, the Internal Revenue Service (IRS) issued Notice 2020-23, which amplifies previous notices providing taxpayer relief due to the coronavirus pandemic. Notice 2020-23 expanded the defined “affected taxpayer” to those performing a time-sensitive action. Effective April 14, 2020, relief is now provided to filing any form, including Form 990-series annual information returns or notices (Forms 990, 990-EZ, 990-PF, 990-BL, 990-N (e-postcards)), Form 990-T, Form 1120-POL and Forms 8871 and 8872 due to be filed on or after April 1, 2020 and before July 15, 2020 (originally or pursuant to a valid extension), by extending the due date to July 15, 2020.
This extension of time is automatic and no additional correspondence is required with the IRS to gain this relief. Additional filing extensions beyond July 15, 2020 must be requested with the appropriate extension by July 15, 2020.