The Internal Revenue Service (IRS), has extended more deadlines to allow additional relief to taxpayers who have income tax returns due, or other filing and/or payment requirements that fall after April 1st and before July 15th. On April 9, 2020, the IRS issued Notice 2020-23 to amplify and supplement the prior filing and payment extensions.

The following taxpayers, who were supposed to file either after April 1st and before July 15th, now have a July 15th income tax filing and payment deadline:

  • Corporate and partnership income tax returns
  • Estate and Trust income tax returns
  • Estate Tax Returns (Form 706)
  • Exempt Organization business tax returns (990-T)
  • Private Foundation returns and excise tax payments (990-PF)
  • Quarterly estimated tax payments (for individuals and corporations) that were due April 15th and June 15th, are both extended to July 15th.
    Additionally, any time-sensitive deadlines, which includes IRS audits and US Tax Court filings, that happened after April 1st and before July 15th are extended to July 15, 2020. Any deadlines missed prior to April 1, 2020, are not covered by this extension of time to respond.

By: Martha L. Voelz, Esq.
Of Counsel, the Ciric Law Firm, PLLC

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