On March 21, 2020, in response to the coronavirus pandemic, the U.S. Treasury Department and Internal Revenue Service announced that the federal income tax filing and payment deadline has been extended to July 15, 2020. The deadline for first quarter estimated federal income tax payments is also extended to July 15. In many states, governors and revenue departments are also starting to offer taxpayers some relief, including through penalty and interest waivers and filing and payment due date extensions. However, state responses have varied significantly. Some states have offered no taxpayer relief, or relief for small businesses only, or relief for some tax types and not others.