Get information on coronavirus (COVID-19) tax relief for businesses and tax-exempt entities.

Filing and Payment Deadline Extended to July 15 expired

The July 15, 2020 deadline to FILE and PAY 2019 federal income taxes has expired. You must have filed a Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return on or before July 15, 2020 to extend the filing deadline to October 15, 2020. The extension to file is not an extension of time to pay taxes.

You can still submit an electronic payment with Direct Pay, Electronic Federal Tax Payment System or by debit, credit card or digital wallet options.

Businesses that need additional time to file income tax returns must file Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns.

Get answers to your questions on the filing and payment deadline.

Employee Retention Credit Available for Many Businesses Financially Impacted by COVID-19

The Employee Retention Credit is a refundable tax credit against certain employment taxes equal to 50% of the qualified wages an eligible employer pays to employees after March 12, 2020, and before January 1, 2021. You can get immediate access to the credit by reducing the employment tax deposits you are otherwise required to make. Also, if your employment tax deposits are not sufficient to cover the credit, you may get an advance payment from the IRS.

Get details on the retention credit.

Coronavirus-Related Paid Leave for Workers and Tax Credits for Small- and Mid-Size Businesses

The Families First Coronavirus Response Act (PDF) gives all American businesses with fewer than 500 employees funds to provide employees with paid leave, either for the employee's own health needs or to care for family members.

Get details on paid leave for employees.

NOL Carrybacks of C-Corporations

Get answers about NOL Carrybacks of C Corporations to Taxable Years in which the Alternative Minimum Tax Applies.

Tax Exempt NOL Carrybacks

Get more information about the carryback of NOLs by certain exempt organizations.

Payroll Support for Air Carriers and Contractors

Get answers about tax treatment of the air carrier payroll support payments.

Topics for Tribes

Specific questions for tribes

Review these resources if your tribe or tribal entity operates a trade or business:

Online Tax Help

Online resources for small business and self-employed taxpayers:

Online resources for tax exempt and other entities:

More Information

See all Frequently Asked Questions, resources and guidance.