COVID-19: DEADLINE EXTENSION INFORMATION

DEADLINE EXTENSIONS RELATED TO COVID-19

2020 Individual Income Tax Filing Only

Check Back for any Other Extensions Related to 2021 Filing

The Treasury Department and the IRS announced the 2020 individual federal income tax filing due date will be automatically extended from April 15, 2021, to May 17, 2021. Visit our State and Local Tax Resource Page to see how your state has reacted to the extension

Read our blog post with the most up-to-date information as of March 23, 2021.


IRS GUIDANCE AND RESOURCES
 
 
2020 Tax Year
Notice -2021-21 - On March 13th, 2021, the President of the United States issued an emergency declaration under the Robert T. Stafford Disaster Relief and Emergency Assistance Act in response to the ongoing COVID-19 pandemic. This declaration extends the due date for filing form 1040 from April 15th to May 17th, 2021. This declaration also gives taxpayers an extension of time to make 2020 contributions to IRA and Roth IRA’s, HSA and Archer MSA’s, and Coverdell Education Saving Accounts. The due date for 2021 1st Quarter Estimated Tax Payments, did not receive an extension, and remains April 15th, 2021. 
 
IR-2021-59 - The IRS announced the 2020 individual income tax return filing deadline of April 15, 2021, will be extended to May 17, 2021. Formal guidance to follow. 
 
2019 Tax Year

IRS Filing and Payment Deadline FAQ - Follow this link to access the IRS web page with questions and answers relating to the extended federal filing and payment deadlines.

Notice 2020-35 - On May 28, 2020 the IRS announced deadline postponements for certain specified time-sensitive actions with respect to certain employment taxes, employee benefit plans, exempt organizations, and Coverdell education savings accounts on account of the ongoing COVID-19 pandemic.

Notice 2020-23 - On April 9, 2020 the IRS updated Notice 2020-18, for a second time, to provide additional guidance regarding extended deadline relief for taxpayers affected by the ongoing coronavirus disease 2019 pandemic.
 
Notice 2020-20 - On March 27, 2020 the IRS updated Notice 2020-18 to provide additional guidance regarding extended deadlines for non income tax filings.  Specifically, this notice extends the due date for 2019 Gift and Generation-Skipping Transfer Tax Returns (Form 709) and related payments until July 15, 2020.

IR-2020-59 - On March 25, 2020 the IRS unveiled its new People First Initiative.  This initiative temporarily adjusts or suspends key compliance programs in reaction to the COVID-19 pandemic.

Notice 2020-18 - On March 20, 2020 the IRS issued a REVISED Notice entitled "Relief for Taxpayers Affected by Ongoing Coronavirus Disease 2019 Pandemic," providing details about the relief being granted for tax filings and payments due April 15, 2020.  This notice supersedes Notice 2020-17 which was issued on March 18, 2020.


TAX WARRIOR BLOGS AND ALERTS

March 23, 2021 - 2021 Individual Tax Filing Deadline Extended to May 17

April 9, 2020 - IRS Expands Extension Relief - Now Includes Q2-2020 Individual Estimates

March 25, 2020 - Update on Federal and State Tax Deadlines

March 20, 2020 - IRS Provides Expanded Relief for All Taxpayers with April 15th Deadlines

March 18, 2020 - IRS Provide Guidance on Coronavirus Relief Package

March 18, 2020 - IRS Unveils People First Initiative



TAX WARRIORS IN THE NEWS

May 7, 2020 - Read This Before You File Your Tax Return - (Bloomberg)

April 29, 2020 - Listen to D&S Partner Steven Rossman on a recent webinar by PROXUS HR on "COVID-19: The Never-Ending Tax Year."



THIRD PARTY RESOURCES

April 8, 2020 - AICPA Posts 20 FAQs on Tax Filing Relief

April 1, 2020 (Updated) - Here's What We Know About Closings, Extensions, Other Tax Relief Due to Coronavirus Concerns (Kelly Erb, Forbes)

March 23, 2020 - States Worry Tax Extensions Will Have Dire Fiscal Results (Maria Koklanaris, Law360)

March 17, 2020 - Federal Treasury Secretary Says Tax Payments Deferred until July 15, 2020 (AccountingToday)

March 16, 2020 - Amid COVID-19, Countries Up Tax Relief To Keep Economies Afloat (Alex M. Parker, Law360)