Filing and Payment Deadline Relief

Per IRS Notice 2020-18, tax returns and income tax payments originally due on April 15, 2020 are now due July 15, 2020. This includes the filing and payment of federal income taxes reported on Forms 1040, 1041, 1120 among others.

Notes regarding the new July 15th deadline:

  • The 2020 tax estimate due April 15th is now due July 15th. The 2020 tax estimate due June 15th is still due June 15th and the remaining 2020 estimate due dates of September 15, 2020 and January 15, 2021 do not change.
  • All Payroll Tax related filings and payments are still due and have not been changed.
  • No state or local deadlines are extended with this legislation. State and local governments are in the process of changing their due dates also.
  • Returns can be extended past July 15th by filing an extension before that date. However, this will not extend the payment deadline past July 15th. Penalty or interest will be charged after July 15th.
  • The deadline to make IRA contributions for 2019 is also extended to July, 2020.
  • The deadline to make H S A contributions for 2019 is also extended to July 15, 2020.