IRS Filing & Payment Deadline Frequently Asked Questions

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24 Mar, 2020
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Filing and Payment Deadlines Questions and Answers

In Notice 2020-18 (PDF), the Treasury Department and the Internal Revenue Service (IRS) announced special Federal income tax return filing and payment relief in response to the ongoing Coronavirus Disease 2019 (COVID-19) emergency. Below are answers to frequently asked questions related to the relief provided in the Notice. These questions and answers will be updated periodically and are designed to be a flexible tool to communicate information to taxpayers and tax professionals in this changing environment. The answers to these questions provide responses to general inquiries and are not citable as legal authority. Accordingly, the Treasury Department and the IRS are continuing to consider additional IRB guidance on these issues addressed in these FAQs.

Eligibility

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Q1. Who is eligible for relief under the Notice?

Q2. Do I have to actually be sick, or quarantined, or have any other impact from COVID-19 to qualify for payment relief?

Q3. What are the form numbers of the specific Federal income tax returns whose filing deadlines have been postponed, from April 15 to July 15, under the Notice?

Q4. I am a fiscal year filer. My Federal income tax return for fiscal year 2019 is due on April 15, 2020. Am I an “Affected Taxpayer” eligible for relief under the Notice?

Q5. What about businesses or other entities that have filing due dates on May 15, June 15, or some other date besides April 15. Have their filing and payment deadlines been postponed?

Q6. Does the relief provided in the Notice apply to payroll or excise taxes?

Q7. Does the relief provided in the Notice apply to estate and gift taxes?

Q8. Does the relief provided in the Notice apply to section 965(h) installment payments due on April 15, 2020?

Q9. Does the relief provided in the Notice apply to estimated payments for a corporation required to make payments under section 59A (Basis Erosion and Anti-Abuse Tax, or BEAT)?

Q10. Does the relief provided in the Notice apply to the filing of information returns?