Automatic Postponement Due Date

The following, which are automatically postponed due to COVID-19, pursuant to Notice 2020-18 and Notice 2020-23, are due today:

• 2019 Federal individual income tax returns and payment of balances due (Form 1040 and Form 1040NR);
• 2019 Gift tax returns and payment of balances due (Form 709);
• 2020 Estimated tax payments for 1st and 2nd quarters (Form 1040-ES);
• IRA contributions for 2019; and
• IRA corrective distributions for 2019.

Taxpayers who need additional time to file their individual income tax returns may extend the due date to October 15 (or December 15 for NRA’s who did not receive employee wages subject to US income tax withholding) by applying for an automatic extension of time to file with a Form 4868 or making an extension payment electronically.  Taxpayers who expect to qualify for the foreign earned income exclusion and/or the foreign housing exclusion or deduction by meeting either the bona fide residence test or the physical presence test but not until after the tax return is due may submit a Form 2350.  Extensions do not extend the time to pay taxes; unpaid balances will continue to accrue interest and late payment penalty charges from July 15.  Returns/extensions e-filed or mailed and post-marked by USPS, official foreign postal services, or designated Private Delivery Services (PDS) on or before this date are deemed to have been filed on a timely basis.

For more details about the automatic postponement under Notice 2020-18 and Notice 2020-23, please refer to our newsletters “US Expatriate’s Perspective on Pandemic Relief” and “IRS Expands Automatic Postponement of Due Dates“.