As of 4/14/2020


  • Any return or payment due between 4/1/2020 and 7/15/2020 including estimated federal income tax payments are now due 7/15/2020.
    • This includes Forms:
      • Form 1040, 1040-SR, 1040-NR, 1040-NR-EZ, 1040-PR, 1040-SS
      • Form 1041, 1041-N, 1041-QFT
      • Form 1120, 1120-C, 1120-F, 1120-FSC, 1120-H, 1120-L, 1120-ND, 1120-PC, 1120-POL, 1120-REIT, 1120-RIC, 1120-SF
      • Form 8960
      • Form 8991
      • Form 709
      • Form 706
      • Form 8971
      • Form 990-T, 990-PF
      • Form 1065’s and other forms with fiscal years and due dates falling in between 4/1 and 7/15
  • Payment refers to both 2019 federal income tax payments, and 2020 federal estimated payments, regardless of the amount owed.  This includes payments on self-employment income.
  • The relief does NOT apply to payroll or excise tax.  
  • The 2016 amendments are now due on 7/15/2020 instead of 4/15/2020.
  • Individual returns can still be extended until 10/15/2020.  To avoid penalties and interest payment should be made by 7/15/2020.
  • First quarter and second quarter 2020 estimated income tax payments are postponed from April 15 and June 15 to July 15, 2020.  
  • Due dates for IRA and HSA contributions are also moved from April 15, 2020, to July 15, 2020.
  • Existing installment agreement payments due between April 1 and July 15, 2020, are suspended.  


  • TX sales tax - Assistance in the form of short-term payment agreements and, in most instances, waivers of penalties and interest, to businesses struggling to pay the full amount of sales tax due on can be obtained by calling the Enforcement Hotline at 800-252-8880.  
  • Personal Property renditions are still due 4/15.
  • Franchise tax returns are now due 7/15 instead of 5/15.


U.S. states are also providing tax filing and payment due date relief for individuals and businesses. The AICPA has compiled a list which is updated daily.  Because the state tax authorities are often updating their information it is recommended to confirm with each state's department of revenue website for the most updated information.  

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