This Notice expands upon the relief provided in Notice 2020-18 and Notice 2020-20, including extension to July 15 of the following filing and payment deadlines that were otherwise due between April 1, 2020 (retroactively) and July 15, 2020:

• Correction of the anomaly that the 2nd estimated income tax payment was due June 15 (before the 1st estimated payment previously extended to July 15)
• Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return filings, and payments of estate and generation-skipping transfer tax due thereunder.  
• Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return filed pursuant to Revenue Procedure 2017-34 (relating to Portability Returns)
• Extension of the deadline to claim refunds from 2016. The Notice also suspends associated interest, additions to tax, and penalties for late filing or late payment until July 15, 2020.

To see all the deadlines extended for individuals, estates, corporations and others by Notice 2020-23, please click here.