UPDATE: On April 9, the IRS issued Notice 2020-23, which expands the deadline extension to many more tax returns and payments. The most important is that second-quarter estimated tax payments are also due July 15th now, rather than the original date of June 15th. More here.
Obviously things have been changing daily in the surreal and crazy world we’re all living in right now. As of March 28, 2020, here are the new deadlines for 2019 income tax returns and 1st & 2nd-Quarter Estimated Tax Payments — for both the IRS and Illinois Department of Revenue.
Both Federal and Illinois income tax returns and payments that were due on April 15 are now due July 15. (This includes both calendar and fiscal-year filers, as well as fiscal-year extended due dates that land on April 15th.)
However, keep in mind that the new stimulus checks will be based on 2018 tax returns if the 2019 return is not filed soon — more on that in this excellent article by Tony Nitti. And of course, if you are due a refund, it is best to get that filed sooner rather than later.
An extension can be filed before July 15 to extend the filing date (but not payment date) until October 15, the usual extension date.
Federal 1Q estimated tax payments are also now due July 15 — BUT Illinois 1Q payments are still due April 15.
Federal and State 2Q estimated tax payments are currently still due on June 15. (One month before Fed 1Q, yes.) UPDATE: the federal but not Illinois 2Q payment due date has now been moved to July 15th as well.
Note: payroll, gift and excise tax returns, as well as international filers and informational returns retain their original deadlines. UPDATE: most of these have since also been extended, though not payroll returns.
New automatic, systemic liens and levies are suspended for now. New delinquent accounts will not be forwarded to debt collection for now.
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