On March 20, 2020, the IRS issued Notice 2020-18, updating their Notice issued two days earlier. Notice 2020-18 extended the payment date AND the filing date for income tax returns from April 15 to July 15, 2020. This includes income tax returns for individuals, trusts, estates, partnerships, associations, companies and corporations.
This new filing date applies to 2019 income tax returns due on April 15th, and the first estimated income tax payment for the 2020 tax year, also due on April 15th. Although the next estimated income tax payment will be due on June 15th, prior to the July 15th due date, that payment has not been extended.