An official website of the United States Government. Any person with a Federal tax payment or return (or other filing) due on or after April 1, …
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Individual Income Tax Return, Form 1040-SR, U.S. Tax Return for Seniors, Form 1040-NR, U.S. Nonresident Alien Income Tax Return, Form 1040-NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents, Form 1040-PR, Self-Employment Tax Return - Puerto Rico, Form 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico), Form 1041, U.S. Income Tax Return for Estates and Trusts, Form 1041-ES, Estimated Income Tax for Estates and Trusts, Form 1041-N, U.S. Income Tax Return for Electing Alaska Native Settlement Trusts, Form 1041-QFT, U.S. Income Tax Return for Qualified Funeral Trusts, Form 706; 706-NA, 706-A, 706-QDT, 706-GS(T), 706-GS(D1), United States Estate and Generation Skipping Transfer Tax Return & Payment, Form 709, United States Gift (and Generation Skipping Transfer) Tax Return & Payment, Form 1065, U.S. Return of Partnership Income, Form 1120, U.S. Taxpayers that need additional time to file a return now have until July 15, 2020, to file a formal extension request. It also makes clear that the relief provided in the IRS notices “does not apply with respect to any other type of Federal tax, any other type of Federal tax return, or any other time-sensitive act.” Notice 2020-23 also postpones certain deadlines for IRS employees due to their inability to access documents, systems, or other resources to perform certain time-sensitive actions given office closures or state and local government orders restricting activities. Eligibility. Persons With Respect to Certain Foreign Corporations; Form 5472, Information Return of a 25% Foreign-Owned U.S. The relief provided in Notice 2020-23 is automatic; taxpayers need not file extension forms or send other documents to receive this relief. The relief under Notice 2020-18, Notice 2020-20, and Notice 2020-23 is limited to the following taxpayer filing and payment obligations: In addition, installment payments required to be made pursuant to the transition tax under Code section 965(h) that were due on or after April 1, 2020, and before July 15, 2020, shall now be timely made if made on or before July 15, 2020.
Most federal tax filing and payment deadlines from April 1, 2020, to July 14, 2020, are postponed to July 15, 2020. Q4.