In a news release the IRS announced that there will not be a second postponement of the tax filing deadline past July 15.[1] Treasury Secretary Mnuchin had been quoted recently as saying that the Treasury had not yet ruled out extending the deadline a second time, but now it appears that decision has been made.

The announcement states:

The Department of the Treasury and IRS today announced the tax filing and payment deadline of July 15 will not be postponed. Individual taxpayers unable to meet the July 15 due date can request an automatic extension of time to file until Oct. 15.

The IRS has posted two additional questions to the FAQ page that deals with Forms 1139 and 1045, one of which clarifies that the June 30, 2020 deadline to file either of the forms is moved to July 15, 2020 by application of Notice 2020-23.[1]

The IRS has announced that the agency will be paying interest on refunds due to the filing deadline delay this year.[1] The statement on the IRS site provided that “[i]nterest on individual 2019 refunds reflected on returns filed by July 15, 2020 will generally be paid from April 15, 2020 until the date of the refund.”

The IRS has expanded relief for the performance of certain time sensitive actions in Notice 2020-35.[1] The relief provision covers:

• Certain employment taxes,

• Employee benefit plans,

• Exempt organizations,

• Individual retirement arrangements (IRAs),

• Coverdell education savings accounts,

• Health savings accounts (HSAs), and

• Archer and Medicare Advantage medical saving accounts (MSAs).

The notice also provides “a temporary waiver of the requirement that Certified Professional Employer Organizations (CPEOs) file certain employment tax returns and their accompanying schedules on magnetic media.”[2]

In the morning of March 20, 2020, the US Treasury Secretary announced that, in addition to the 90 day deferral of payments announced in Notice 2020-17 earlier in the week, the actual due date for tax returns would be pushed back from April 15 to July 15.

The IRS has announced filing due date relief for victims of the wildfires in Northern California in IRS News Release IR-2017-172. The relief postpones tax filing deadlines beginning on October 8, 2017 to January 31, 2018 for affected individuals.

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Special rules related to delayed dates due to Presidentially declared disaster areas suddenly became very topical in the late summer and fall of 2017.  In Chief Council Email Advice 201740021 an effect of a delay in dates under what we view as the relief provision of IRC §7508A is noted.

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The IRS has announced forms of due date and other relief for individuals impacted by Hurricane and Tropical Storm Harvey in Houston and surrounding areas, with relief later provided for victims of Hurricane Irma in Florida and Puerto Rico.

The IRS has announced information related to relief provided under IRC §7508A for performing certain acts in News Release IR-2017-135.  IRC §7805A provides that the IRS may authorize a delay of up to one year to allow taxpayers to perform certain acts when the taxpayer is affected by a federally declared disaster or terroristic or military action. Similar relief was extended to taxpayers in Florida and Puerto Rico affected by Hurricane Irma in News Release 2017-150.

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IRC §7508A allows the IRS, for taxpayers affected by a federally declared disaster, terrorist, or military action, to delay for up to one year the period for performing certain acts under the IRC and, in such cases, disregarding such period for the imposition of interest, penalties, etc. related to that act.  In Chief Counsel Email 201723023, the question raised was whether who had failed to, say, file a return before the disaster took place would have penalties and interest waived for the period in question.

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