Superseded Extended Income Tax Payment and Filing Relief due to COVID-19

On March 20, 2020, the IRS released Notice 2020-18. This notice officially provides relief to taxpayers during the COVID-19 pandemic by extending the original April 15, 2020, income tax payment deadline to July 15, 2020.

On March 18, 2020, the Department of the Treasury and the Internal Revenue Service issued Notice 2020-17 providing relief under section 7508A(a) of the Code, which postponed the due date for certain Federal income tax payments from April 15, 2020 until July 15, 2020.  Notice 2020-18 restates and expands upon the relief provided in Notice 2020-17.

Any person (individual, trust, estate, partnership, association, company or corporation) with a Federal income tax payment or Federal income tax return due April 15, 2020, is provided relief.

The due date for filing and making payments due April 15, 2020, is automatically postponed to July 15, 2020.  Affected Taxpayers do not have to file Form 4868 or 7004 to obtain this relief.  Also, there is no limitation on the amount of the payment that may be postponed.

Notice 2020-18 supersedes Notice 2020-17.