The Treasury Department and Internal Revenue Service announced that federal income tax filing due date for individuals for the 2020 tax year will be automatically extended from April 15th to May 17, 2021.  According to the IRS News Release, taxpayers can also postpone federal income tax payments of the 2020 tax year due on April 15, 2021 to May 17, 2021, without penalties and interest regardless of the amount owed.  This postponement applies to individual taxpayers, including individuals who pay self-employment tax.  The IRS announcement specifically provided “This relief does not apply to estimated tax payments that are due on April 15, 2021.  Additional guidance from the IRS is forthcoming.   See IRS Announcement