Taxpayer Relief for Certain Tax-Related Deadlines Due To Coronavirus Pandemic

In response to the COVID-19 pandemic, the IRS has taken many actions. See IRS.gov/coronavirus for all the information and check back often.

One significant change postponed the deadline to take certain actions. If the deadline for these actions fell on or after April 1, 2020, through July 14, 2020, the deadline has been extended to July 15, 2020. This includes, but is not limited to, the following.

• Filing forms (and schedules, returns, and other forms filed as attachments to those forms) and the payment of income tax (including self-employment tax) associated with the forms. This includes the following.
  1. Forms 1040, 1040-SR, 1040-NR, 1040-NR-EZ, 1040-PR, and 1040-SS.
  2. Forms 1120, 1120-C, 1120-F, 1120-FSC, 1120-H, 1120-L, 1120-ND, 1120-PC, 1120-POL, 1120-REIT, 1120-RIC, 1120-S, and 1120-SF.
  3. Forms 1041, 1041-N, and 1041-QFT.
  4. Form 990-T.
• Filing others forms, and as permitted by guidance, the payment of certain taxes associated with those forms. Please see Notice 2020-23 PDF (PDF) for a complete explanation of the relief given form the forms listed below.
  1. Forms 706, 706-NA, 706-A, 706-QDT, 706-GS(T), 706-GS(D), and 706-GS(D-1).
  2. Form 8971 (including Schedule A).
  3. Form 709.
  4. Form 1065.
  5. Form 1066.
  6. Forms 990, 990-EZ, 990-PF, and 990-BL.
  7. Form 4720.
• Making estimated income tax payments.
• Filing Forms 4868, 4868-SP, 2350, 2350-SP, 4786, 7004, 8868, or 8892 to request an extension of time to file a return.
• Contributing to an individual retirement account (IRA).
• Contributing to a health savings account (HSA).
• Contributing to an Archer medical savings account (Archer MSA).
• Contributing to a Coverdell education savings account (Coverdell ESA).
• Repaying a mistaken 2019 HSA distribution.
• Reporting and paying the 10% additional tax due on amounts includible in gross income from a distribution from an IRA or workplace-based retirement plan in 2019.
• Making a section 965(h) installment payment.

The above list does not cover all relief granted. Please see Notice 2020-18, Notice 2020-20, and Notice 2020-23 PDF (including relief granted under Rev. Proc. 2018-58) for a detailed description of the relief granted.