Just two days after issuing Notice 2020-17, postponing the payment due date for 2019 federal tax returns from April 15 to July 15, the IRS has replaced it with Notice 2020-18, which postpones the filing due date as well as the payment due date.
This latest notice applies to federal income tax returns and estimated tax payments otherwise due on April 15, moving the due date to July 15. Minnesota Revenue just announced that it will follow the federal due date for 2019 tax payments, but not for 2020 estimates due April 15.
Notice 2020-17 had dollar limits on the payments that could be deferred without penalty or interest. Notice 2020-18 removes those limits. No extension form needs to be filed to get relief under this new notice; it is automatic.