The agency has now extended the filing, as well as the payment due dates, for 2019 individual, trust, estate and other domestic returns to July 15, 2020. This advice was issued in Notice 2020-18, superseding Notice 2020-17.

Notice 2020-18 refers to Affected Taxpayers as all persons required to file a federal income tax return or make a federal payment of income tax (including self-employment tax) by April 15, 2020.

The term ‘person’ includes an individual, a trust, estate, partnership, association, company or corporation, as defined in Section 7701(a)(1) of the Internal Revenue Code.

Initially the Department of the Treasury and the Internal Revenue Service pushed out the payment deadline by 90 days from 15 April 2020 to 15 July 2020 by issuing Notice 2020.17.

After industry pressure the filing deadline has also now been aligned to make the filing and payment due dates July 15, 2020. Further extensions remain available.

This is an automatic filing and payment due date extension due to the COVID-19 crisis. No extension is required to be submitted for the extension to be granted.

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