In response to the coronavirus pandemic, the Department of the Treasury and IRS have afforded taxpayers an additional three months to file returns and pay taxes that would otherwise be due on April 15, 2020.

In response to the coronavirus pandemic, the Department of the Treasury and IRS have afforded taxpayers an additional three months to file returns and pay taxes that would otherwise be due on April 15, 2020. This relief is automatic and applies to all returns and payments of individuals, trusts and corporations that are due on April 15, 2020, including quarterly estimated tax payments owed by self-employed individuals. Under this relief measure, the deadline for filing a 2019 Form 1040 and paying any tax owed is now July 15, 2020 for calendar-year taxpayers, after which interest and delinquency penalties will begin to accrue on outstanding balances. Similarly, the deadline for making a first quarter 2020 estimated tax payment is now July 15, 2020. Taxpayers can get an additional six months to file (but not pay) their 2019 Form 1040 (extending the filing deadline to January 15, 2021) by filing Form 4868 on or prior to July 15, 2020. This relief does not apply to state filing and payment deadlines, although many states may offer similar relief in the days and weeks to come.