April 10th, 2020

UPDATED: Which Tax Deadlines Have Moved due to the Coronavirus?

Due to COVID-19, social distancing is the new norm, most Americans have been ordered to stay home by their Governors, and thousands of business have been forced to close physical locations.  Various tax collection agencies have recognized the burdens that this places on taxpayers to comply with their tax filing and payment obligations.  As April 15 approaches, here is an update on which tax deadlines have moved due to the coronavirus:

Federal Income Taxes

On March 20, the IRS published Notice 2020-17.  This Notice addressed only the deadline to pay federal income taxes.  On March 21, the IRS published Notice 2020-18 to update and supersede Notice 2020-17.  IRS Notice 2020-18 also addresses the deadline to file federal income tax returns.  On March 30, the IRS published Notice 2020-20, which extends the deadline for gift and generation-skipping transfer tax returns.  On April 10, the IRS published Notice 2020-23 to clarify that returns and payments for essentially all income taxes, estimated income taxes, gift taxes, and estate taxes are now due on July 15 if they otherwise would have been due between April 1 and July 15.

Taxpayers and their advisors should consult IRS Notice 2020-23 for a full list of all deadlines that have been extended to July 15, 2020.

The IRS has established a website to inform taxpayers of all changes due to coronavirus.

State Income Taxes

On March 21, the Pennsylvania Department of Revenue confirmed that personal income tax returns and payments for individuals are automatically extended until July 15.  Interest and penalties will not be assessed if the return is filed and taxes paid by July 15.  Additionally, the deadline for both the first and second estimated payments for 2020 are now due by July 15.

Since March 21, the Department of Revenue has also clarified that the deadlines for certain entities to file and pay taxes have also been extended.

  • Partnerships and S Corporations that would customarily file PA-20S/PA-65 on April 15 can now file such returns by July 15.
  • Trusts and Estates that would customarily file PA-41 on April 15 can now file such return by July 15.
  • Corporations that would customarily file RCT-101 on May 15 can now file such return by August 14.

The Pennsylvania Department of Revenue has established a website to inform taxpayers of all changes due to coronavirus.

Local Income Taxes

On March 23, both Berkheimer Tax Administrator and Keystone Collections Group announced that the deadline to file and pay 2019 Earned Income Tax will be automatically extended to July 15. Their websites state that they will respect the new deadlines established by the IRS and Department of Revenue.

Consult with your tax advisor

These rules are constantly changing as each tax collection agency adjusts to the status of this coronavirus’ impact on our lives.  Taxpayers should consult with their personal tax advisors to ensure that they do not miss any deadlines.


Attorney R. Nicholas Nanovic counsels families in the administration of estates including large, complex estates involving trusts and complex tax matters. Nick is a certified Accredited Estate Planner® designee by the National Association of Estate Planners and Councils.

The content found in this resource is for informational reference use only and is not considered legal advice. Laws at all levels of government change frequently and the information found here may be or become outdated. It is recommended to consult your attorney for the most up-to-date information regarding current laws and legal matters.