In response to practitioners’ questions about the filing and payment deadline extension announced Friday in Notice 2020-18 – (see posting) the IRS posted 24 frequently asked questions to its website: Click Here

The answers clarify that only payments that are actually due on April 15 are delayed. Therefore, first quarter 2020 estimated income tax payments and Sec. 965(h) transition tax installment payments due April 15 are postponed until July 15, but June 15 estimated tax payments are not.