The IRS recently placed a notice on its website indicating that interest on overpayments of 2019 income taxes reflected on individual tax returns (Form 1040) will run from April 15, 2020 until the IRS pays the tax refund attributable to the overpayment.
The IRS further indicated that it may pay the interest payment separate from the tax refund.
Finally, while Treasury Secretary, Steven Mnuchin, earlier mentioned that he may further extend the July 15 deadline for filing tax returns originally due on April 15, the IRS recently announced that the July 15 tax filing and payment deadline will not be further postponed. Of course, individuals can request an automatic extension, until October 15, to file. However, tax payments remain due on July 15.