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On March 20, 2020, the IRS released Notice 2020-18, which supersedes Notice 2020-17 and provides relief to taxpayers affected by coronavirus disease 2019 pandemic. The notice identifies affected taxpayers as any persons with a federal income tax payment or return due on April 15, 2020. The term person includes individual, a trust, estate, partnership, association, company or corporation, as provided in section 7701(a)(1).

Notice 2020-17, released on March 18, 2020, provided relief under section 7508A(a) of the Code and postponed the due date for federal income tax payments from April 15, 2020 until July 15, 2020. Notice 2020-18 expands the relief provided in Notice 2020-17 by extending the due date for filing federal income tax returns and making federal income tax payments due April 15, 2020 to July 15, 2020. Such extension for both the payment of tax and filing of the income tax return is automatic and does not require taxpayers to file Forms 4868 and 7004. Unlike Notice 2020-17 which provides limits on the maximum amount of the tax payments that can be postponed, Notice 2020-18 provides for a postponement of an unlimited amount of tax payments.



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