The IRS continued to expand the return filings that will have a delayed due date due to the national emergency declared by the President under the Stafford Act. Gift and generation skipping transfer tax returns originally due on April 15, 2020 will now be due on July 15, 2020, per Notice 2020-20.[1] Originally the IRS had indicated in the FAQ related to the extended filings that gift tax returns would not be granted the extended time to file.

The notice first expands the definition of taxpayers affected by the COVID-19 emergency:

The Secretary of the Treasury has determined that any person (as defined in section 7701(a)(1) of the Code) with a Federal gift tax or generation-skipping transfer tax payment due or the requirement to file Form 709 (United States Gift and Generation-Skipping Transfer Tax Return) on April 15, 2020, is also affected by the COVID-19 emergency for purposes of the relief described in this section III (Affected Taxpayer).

The Notice goes on to provide for the three-month delay in filing:

For an Affected Taxpayer, the due date for filing Forms 709 (United States Gift and Generation-Skipping Transfer Tax Return) and making payments of Federal gift and generation-skipping transfer tax due April 15, 2020, is automatically postponed to July 15, 2020.

The relief in this case is automatic, with the Notice also providing instructions for those needing additional time to file the return:

This relief is automatic; there is no requirement to file Form 8892 (Application for Automatic Extension of Time to File Form 709 and/or Payment of Gift/Generation-Skipping Transfer Tax) to obtain the benefit of this filing and payment postponement until July 15, 2020. However, an Affected Taxpayer may choose to file Form 8892 by July 15, 2020, to obtain an extension to file Form 709 by October 15, 2020 (any Federal gift and generation-skipping transfer tax payments postponed by this notice will still be due on July 15, 2020).

Finally, the Notice provides for relief from penalties and interest on any gift or GST tax originally due on April 15:

As a result of the postponement of the due date for filing Forms 709 and making Federal gift and generation-skipping transfer tax payments from April 15, 2020, to July 15, 2020, the period beginning on April 15, 2020, and ending on July 15, 2020, will be disregarded in the calculation of any interest, penalty, or addition to tax for failure to file a Form 709 or to pay Federal gift and generation-skipping transfer taxes shown on that Form and postponed by this notice. Interest, penalties, and additions to tax with respect to such postponed Forms 709 and payments will begin to accrue on July 16, 2020.

[1] Notice 2020-20, March 27, 2020, https://www.irs.gov/pub/irs-drop/n-20-20.pdf (March 28, 2020)