The IRS issued Notice 2020-23 on April 9, 2020 and announced that the deadline for making estimated tax payments for the second quarter 2020, due June 15, 2020, has been extended to July 15, 2020.  This notice supplements prior IRS guidance extending the deadline for making estimated tax payment for the first quarter of 2020 to July 15, 2020.  Now, all 2020 estimated tax payments due on or before June 15th are due on July 15, 2020.  Interest and penalties do not apply to these estimated tax payment extensions.

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