In Information Release IR-2021-59 (3/17/2021), the Internal Revenue Service has announced that, due to the continuing COVID-19 pandemic, the filing date for individual income tax returns will be extended from April 15, 2021 to May 17, 2021.

The postponement also applies to 2020 income tax payments due on April 15, but does not apply to 2021 estimated tax payments that are due on April 15.

It is not clear whether this relief applies to estates and trusts as well as individuals, because estates and trusts are often treated in the same way as individuals, but the relief clearly does not apply to corporations or other business filings.

More formal guidance is promised “in the coming days.”

There is similar relief for Pennsylvania personal income tax filings and payments.

[Updated 3/20/2021 to reflect the announcement of similar relief by the Pa. Dept. of Revenue.]