On April 9, 2020, the IRS announced that due to COVID-19, deadlines for any federal income tax filings and tax payments due from April 1 to July 14, 2020 have been postponed until July 15, 2020.

Of particular relevance to nonprofits, this relief applies to IRS Form 990, Form 990-EZ, Form 990-N, Form 990-PF, and Form 990-T. The deadlines for Form 4720 excise taxes filings, quarterly estimated tax payments on Form 990-W, Form 1065 partnership returns, and Form 1120-POL for political organizations have been similarly extended to July 15, 2020. 

The extension of the deadlines until July 15, 2020 is automatic—nonprofits do not need to file any extension forms to qualify. However, those who need additional extensions beyond July 15, 2020 will be permitted to extend only until their original statutory or regulatory extension dates.

Accordingly, nonprofits operating on a calendar year that typically involves them submitting a Form 8868 to extend their May 15, 2020 Form 990 filing deadline for six months must file Form 8868 before July 15, 2020 - but will still have only until November 15, 2020 (six months from May 15, 2020) to submit their 2019 Forms 990 and pay any applicable taxes.

For additional information, please see IRS Notice 20-23 or visit the IRS FAQ page on the extensions.

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