Income Tax Extensions Available for Federal and California State Taxpayers Impacted by Coronavirus

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By: Asha Inamdar, Hima Mehta, and Shuchita Lotlikar

Anyone who owes a federal income tax payment on April 15, 2020 that is also affected by the coronavirus (COVID-19) pandemic may file for a 90-day extension on their tax payments.

Taxpayers may defer payments of up to:

  • $1 million total, regardless of filing status (includes joint filers, does not include C corporations)
  • $10 million total for C corporations (this limit applies at the consolidated group level if the corporation is part of one)

What Types of Tax Payment are Eligible for Deferral?

The tax payment deferral only applies to:

  • 2019 income tax payments that are due on April 15, 2020, including self-employment taxes
  • Estimated income tax payments due on April 15, 2020 for the 2020 taxable year. This includes self-employment taxes.

Even though taxpayers will not have to make their actual tax payment until July 15, 2020, most individuals must still file their 90-day extension request by their March 15 or April 15 deadline to avoid a penalty for late filing (IRS Notice 2020-17). Taxpayers who missed the March 15 deadline can request that IRS waive or reduce their late penalties.

This tax payment deferral is a form of federal relief under IRC §7508A, which California also conforms to. It is likely that California is also offering the July 15 payment extension.

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For help applying for an extension on your 2019 income tax payment, contact our experienced tax professionals at the firm or at