The Treasury Department and the IRS are providing special tax filing and payment relief to individuals and businesses in response to the COVID-19 outbreak.
The 2019 income tax filing and payment deadlines for all taxpayers who file and pay their federal income taxes on April 15, 2020, are automatically extended until July 15, 2020. This relief applies to all individual returns, trusts and corporations. This relief is automatic, taxpayers do not need to file any additional forms or call the IRS to qualify.

This relief also includes estimated tax payments for tax year 2020 that are due on April 15, 2020. First quarter 2020 estimated income tax payments are postponed from April 15 to July 15, 2020. Second quarter 2020 estimated income tax payments are still due on June 15, 2020.
Penalties and interest will begin to accrue on any remaining unpaid balances as of July 16, 2020. You will automatically avoid interest and penalties on the taxes paid by July 15.

In Notice 2020-18, Relief for taxpayers affected by ongoing COVID-19 pandemic, the Treasury Department and the IRS announced special federal income tax return filing and payment relief in response to the ongoing emergency. Please see the frequently asked questions related to the relief provided in the notice.
These FAQs will be updated periodically and are designed to be a flexible tool to communicate information to taxpayers and payroll professionals in this changing environment. The answers to these questions provide responses to general inquiries and are not citable as legal authority. Accordingly, the Treasury Department and the IRS are continuing to consider additional Internal Revenue Bulletin (IRB) guidance on the issues addressed in these FAQs.