Wednesday, March 25, 2020

GUIDANCE FROM THE IRS ON THE NEW FILING AND PAYMENT DEADLINE


The IRS has released a “Filing and Payment Deadlines Questions and Answers” page at irs.gov.

Here are some highlights –

* The postponement of the filing and paying deadline to July 15, 2020 applies to Form 1040, 1040-SR, 1041, and 1120.

* The relief “applies only to Federal income tax returns for the 2019 taxable year.”  It does not extend the April 15, 2020 deadline for filing an amended 2016 Form 1040.

* No relief has been provided for filing or payment dates other than April 15, 2020. The filing of Federal tax returns due March 16, 2020, such as Form 1065 and Form 1120-S, has not been postponed.

* “Normal filing, payment, and deposit due dates continue to apply to both payroll and excise taxes.”

*“Normal filing and payment due dates continue to apply to estate and gift taxes.”

As for IRA contributions –

* “Contributions can be made to your IRA, for a particular year, at any time during the year or by the due date for filing your return for that year. Because the due date for filing Federal income tax returns has been postponed to July 15, the deadline for making contributions to your IRA for 2019 is also extended to July 15, 2020.

TTFN











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