In Notice 2020-18, 2020-15 I.R.B. 590 (4/6/2020), the Internal Revenue Service has announced that, because of the COVID-19 pandemic, income tax returns and payments that are now due on April 15 can be deferred until July 15 without any penalties or interest. The deferral of income tax payments applies to both tax payments for 2019 and estimated tax payments for 2020. This notice supersedes Notice 2020-17, which provided for a deferral of income tax payments but not a deferral of the filing of income tax returns. Interest and penalties may apply after July 15, but the period from April 15 to July 15 will be excluded from any interest or penalty calculations. And, unlike Notice 2020-17, there is no dollar limitation on the amount of tax that may be deferred. Unlike Notice 2020-17, this notice explicitly applies to estates and trusts as well as individuals and corporations. According to Notice 2020-18, the relief is limited to income tax returns and payments due on April 15, and does not apply to any other tax payment or type of return. There is (as yet) no similar relief for Pennsylvania income tax filings or payments. There is a web page for current Department of Revenue alert details for coronavirus information. (Note: This changed on 3/21/2020.) [3/24/2020 Update: The Internal Revenue Service has published a FAQ (“Filing and Payment Deadlines Questions and Answers“) with additional information about the application of Notice 2020-18.]