Notice 2020-23, April 9, 2020, Additional Relief for Taxpayers Affected by Coronavirus

To help taxpayers, the Department of Treasury and the Internal Revenue Service announced the extension of key tax deadlines for individuals and businesses.
The most recent guidance issued by the IRS extends a variety of tax filings and payment obligations to the July 15 deadline. This includes:

  • The deadline for unclaimed refunds from 2016 tax returns

  • Individuals, trusts, estates, corporations and other non-corporate tax filers

  • Americans who live and work abroad

  • Partnership return filings

  • Individuals or corporations with estimated tax payments due between April 1 and July, 15.