Part III - Administrative, Procedural, and Miscellaneous Relief for Taxpayers Affected by Ongoing Coronavirus Disease 2019 Pandemic

Part III - Administrative, Procedural, and Miscellaneous

Relief for Taxpayers Affected by Ongoing Coronavirus Disease 2019 Pandemic

Notice 2020-18

I.

PURPOSE

On March 13, 2020, the President of the United States issued an emergency

declaration under the Robert T. Stafford Disaster Relief and Emergency Assistance Act

in response to the ongoing Coronavirus Disease 2019 (COVID-19) pandemic

(Emergency Declaration). The Emergency Declaration instructed the Secretary of the

Treasury “to provide relief from tax deadlines to Americans who have been adversely

affected by the COVID-19 emergency, as appropriate, pursuant to 26 U.S.C. 7508A(a).”

Pursuant to the Emergency Declaration, this notice provides relief under section

7508A(a) of the Internal Revenue Code (Code) for the persons described in section III

of this notice that the Secretary of the Treasury has determined to be affected by the

COVID-19 emergency. This notice supersedes Notice 2020-17.

II.

BACKGROUND

Section 7508A provides the Secretary of the Treasury or his delegate (Secretary)

with authority to postpone the time for performing certain acts under the internal

revenue laws for a taxpayer determined by the Secretary to be affected by a Federally

declared disaster as defined in section 165(i)(5)(A). Pursuant to section 7508A(a), a

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period of up to one year may be disregarded in determining whether the performance of

certain acts is timely under the internal revenue laws.

On March 18, 2020, the Department of the Treasury and the Internal Revenue

Service issued Notice 2020-17 providing relief under section 7508A(a) of the Code,

which postponed the due date for certain Federal income tax payments from April 15,

2020 until July 15, 2020. This notice restates and expands upon the relief provided in

Notice 2020-17.

III

s is timely under the internal revenue laws.

On March 18, 2020, the Department of the Treasury and the Internal Revenue

Service issued Notice 2020-17 providing relief under section 7508A(a) of the Code,

which postponed the due date for certain Federal income tax payments from April 15,

2020 until July 15, 2020. This notice restates and expands upon the relief provided in

Notice 2020-17.

III.

GRANT OF RELIEF

The Secretary of the Treasury has determined that any person with a Federal

income tax payment or a Federal income tax return due April 15, 2020, is affected by

the COVID-19 emergency for purposes of the relief described in this section III (Affected

Taxpayer). The term “person” includes an individual, a trust, estate, partnership,

association, company or corporation, as provided in section 7701(a)(1) of the Code.

For an Affected Taxpayer, the due date for filing Federal income tax returns and

making Federal income tax payments due April 15, 2020, is automatically postponed to

July 15, 2020. Affected Taxpayers do not have to file Forms 4868 or 7004. There is no

limitation on the amount of the payment that may be postponed.

The relief provided in this section III is available solely with respect to Federal

income tax payments (including payments of tax on self-employment income) and

Federal income tax returns due on April 15, 2020, in respect of an Affected Taxpayer’s

2019 taxable year, and Federal estimated income tax payments (including payments of

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tax on self-employment income) due on April 15, 2020, for an Affected Taxpayer’s 2020

taxable year.

No extension is provided in this notice for the payment or deposit of any other

type of Federal tax, or for the filing of any Federal information return

April 15, 2020, in respect of an Affected Taxpayer’s

2019 taxable year, and Federal estimated income tax payments (including payments of

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tax on self-employment income) due on April 15, 2020, for an Affected Taxpayer’s 2020

taxable year.

No extension is provided in this notice for the payment or deposit of any other

type of Federal tax, or for the filing of any Federal information return.

As a result of the postponement of the due date for filing Federal income tax

returns and making Federal income 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 the Federal

income tax returns or to pay the Federal income taxes postponed by this notice.

Interest, penalties, and additions to tax with respect to such postponed Federal income

tax filings and payments will begin to accrue on July 16, 2020.

IV.

EFFECT ON OTHER DOCUMENTS

This Notice supersedes Notice 2020-17. Because of the expansion of relief

provided in this notice and the fact that Notice 2020-17 is superseded, any phone calls

regarding Notice 2020-17 that have not already been returned will not be returned. As

noted below, taxpayers with questions regarding the application of this notice should

contact (202) 317-5436.

V.

DRAFTING INFORMATION

The principal author of this notice is Jennifer Auchterlonie of the Office of

Associate Chief Counsel, Procedure and Administration. For further information

regarding this notice, you may call (202) 317-5436 (not a toll-free call).