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- Jurisdiction
- United States; Department of the Treasury and Internal Revenue Service (federal)
- Level
- Federal
- Authority
- I.R.C. § 7508A(a)
- Issued
- 2020-03-20 Mar. 20, 2020
- Effective
- 2020-03-20 (Federal income tax returns and payments due April 15, 2020 postponed to July 15, 2020, without limitation on amount) (read as 2020-03-20)
- End
- 2020-07-15
- In force
- Mar. 20, 2020 to July 15, 2020
- Quarters
- 2020 Q22020 Q3
2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3
- Limitation types
- Other
- Addressees
- any person with a Federal income tax return or payment due April 15, 2020 (individuals, trusts, estates, partnerships, associations, companies and corporations)
- Functions reached
- TX tax compliance of every employer
- WM tax, accounting and advisory practices (filing season moved into Q3 2020)
- OP
- CB
- Collection
- Federal financial regulators AGY-FED-FINANCIAL
Operative words
This notice supersedes Notice 2020-17.... Pursuant to section 7508A(a), a period of up to one year may be disregarded in determining whether the performance of certain acts is timely under the internal revenue laws.... [Notice 2020-17 provided] relief under section 7508A(a) of the Code, postponing the due date for certain Federal income tax payments from April 15, 2020 until July 15, 2020. This notice restates and expands upon the relief provided in Notice 2020-17.... For an Affected Taxpayer, the due date for filing Federal income tax returns and making Federal income tax payments due April 15, 2020, is automatically postponed to July 15, 2020.... There is no limitation on the amount of the payment that may be postponed.
Enforcement
I.R.C. §§ 6651, 6654, 6655 suspended for the postponement period; § 7508A
Notes
'Tax Day now July 15' (IR-2020-58): the federal filing season for 2019 returns was moved from Q2 to Q3 2020 for every taxpayer in the country