Notice 2020-17 – Relief for Taxpayers Affected by Ongoing Coronavirus Disease 2019 Pandemic

by | Mar 21, 2020

 

Client Communication – March 20, 2020

Secretary Steven Mnuchin announced today that the tax filing deadline will be moved from April 15th to July 15th.  “Americans will have an additional three months to file their taxes…”  This means that KHA will not be preparing tax extensions at this time.  Instead, we will continue our focus on providing client service as business advisors and tax preparers. 

Additionally, on Wednesday, March 18, 2020, the IRS released Notice 2020-17.  A copy of the notice can be accessed here.

This notice extended income tax payments originally due April 15, 2020.  The new due date for these payments will now be July 15, 2020. 

A summary of this notice is as follows:

  • It addresses federal income tax payments that are currently due. 
  • This does not provide relief to federal income tax payments that are already delinquent.
  • For individuals, estates and trusts, this relief applies to tax payments up to $1,000,000.  Any tax due exceeding this threshold is required to be paid on April 15. 
  • For C Corporations, payments up to $10,000,000 can be postponed.
  • First quarter 2020 estimated tax payments are included in this relief.

This notice does not address these important considerations:

  • State income tax payments are not covered by this Notice.  Please reach out to KHA if you have questions regarding any state income tax payments.
  • Congress is also considering legislation that could potentially delay the payment due date for second quarter payments due June 15, 2020.

As your trusted advisors, we are committed to keeping you well-informed with any new legislation passed by Congress as well as any new pronouncements by the Department of Treasury that may affect you.  

 

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