Deadline for estimated tax payments postponed until Wednesday, July 15

Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.

COVID Tax Tip 2020-79, July 2, 2020

As part of its response to COVID-19, the IRS has postponed several tax deadlines until Wednesday, July 15, 2020. These postponements generally apply to all taxpayers with a filing or payment deadline between April 1 and July 15, 2020.

This relief includes individual and corporate quarterly estimated tax payments. Any taxpayer making payments received by July 15, 2020 will not be charged late-filing, late-payment or interest fees.

What taxpayers need to know

  • The due date for filing estimated tax forms and paying estimated taxes has been automatically postponed to July 15, 2020.
  • Taxpayers who still owe 2019 income tax, as well as estimated tax for 2020, must make two separate payments on or by July 15, 2020: One for their 2019 income tax owed and one for their 2020 estimated tax payments. The two estimated tax payments can be combined into a single payment. The IRS offers several convenient ways to make electronic tax payments.
  • Taxpayers do not need contact the IRS or file any forms to receive this relief.
  • This relief applies to individuals, trusts, estates, corporations and other non-corporate tax filers.

Taxpayers needing more time to file their return should request an extension by July 15, 2020. A taxpayer's requests for an extension to file gives them until October 15, 2020 to file. Exceptions may apply for military personnel serving overseas.

For example, a Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information and Other Returns, would normally provide an additional six-month extension until October 15, 2020. However, this year, a Form 7004 filed by July 15, 2020, will extend the time to file by three months, not six. The extended filing deadline is still October 15, 2020.

The tax filing deadline has been postponed to Wednesday, July 15, 2020. The IRS is processing tax returns, issuing refunds and accepting payments. Taxpayers who mailed a tax return will experience a longer wait. There is no need to mail a second tax return or call the IRS.

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