The Treasury Department issued Notice 2020-23 on April 9, 2020 providing additional relief for taxpayers affected by the ongoing COVID-19 pandemic.
Previous notices extended the filing and payment of 2019 federal income taxes due on April 15th until July 15, 2020, including the first quarter estimated tax payment.
The second quarter estimated tax payment due June 15th is now also extended to July 15th.
This notice includes relief to additional returns and tax payments. The extension is automatic and available to all taxpayers, including individuals, trusts and estates, gift and generation-skipping transfer tax payments and returns, excise tax payments, corporations and other non-corporate entities, as well as self-employed individuals.
If a taxpayer needs additional time to file beyond the July 15 deadline, a request for an extension of time can be obtained by filing the appropriate form.
For complete details and information about additional relief that may be available in connection with the COVID-19 emergency, including relief provided to employers that allows them to delay the deposit of certain employment taxes, go to IRS.gov/Coronavirus.