All you need to know about the relaxed e-filing rules amidst COVID-19 pandemic

by Mounica Kota | May 8, 2020 | COVID - 19, COVID - 19 pandemic, e filing rules, IRS, tax return

All you need to know about the relaxed e-filing rules amidst COVID-19 pandemic

With the impact of the pandemic COVID-19 becoming worse for the Americans, the Government has imposed lockdowns and has been asking people to stay indoors. In such situations, the IRS has also taken certain effective measures to alleviate the distress of the common people. One of the major initiatives taken by the IRS for providing some relief to the people is by the extension of the tax return filing and the tax payment deadline due to 15th April 2020 up to 15th July 2020.

Another important step taken by the IRS amidst the outbreak of the COVID-19 is the relaxation in the rules related to e-filing. The IRS has allowed its employees to accept the documents related to tax by email which can be accompanied by the images of signatures.

IRS announces relaxed e-filing rules

On 27th March 2020, the Treasury Department had announced that the IRS has made temporary provisions for allowing its employees to accept images of signatures and digital signatures in case of determination/collection of taxes. Earlier, the IRS employees were not allowed for accepting any tax-related documents from taxpayers by email; however, the IRS has granted permission for accepting documents and also transmitting documents to taxpayers by email/secure messaging system. This has made it easier for both IRS employees and the taxpayers also to process their requests without any physical contact.

Major security threats due to relaxed e-filing rules

Many tax experts have highlighted their worries about a wide range of security threats that can arise due to the relaxed e-filing rules introduced by the IRS.

Transmitting sensitive data via e-mails has been considered as non-complaint according to several industry standards. If this relaxation by the IRS is considered as normal, then it would lead to an increase in the number of cyber-crimes.
When a taxpayer sends an attachment through the email, the attachment gets saved on the servers of the IRS and is not encrypted. As a result of this, anyone who has access to the emails can get hold of the information easily. This poses to be a big security risk.

However, in these difficult times when it is not advisable to come to offices, it is necessary to have some type of concessions which would make it easier for tax professionals to do their work from home. The IRS has made it necessary for the taxpayers to attach a cover letter which would be considered as a form of consent from the taxpayer. This will act as an acknowledgment that the taxpayer knows about sharing his data, the consequences and the responsibility of any liability are upon him.

Sending data securely to the IRS

1.To have knowledge about where the data is and is being handled by whom

Taxpayers should try and acquire some knowledge about where and how their sensitive data is being stored. They must check with their accountant on where their data is being stored, who has access to their data, and what kind of backup is being utilized for their data.

2.To know about encryption

Encryption is the primary method by which data can be kept secure. Two major types of encryption would be used by the accountant or IRS for keeping data safe i.e. 256-bit AES and SSL/TLS. The 256-bit AES is used in banks whereas the SSL/TLS form of encryption is used by standard internet. Taxpayers must ensure that their tax preparers are using those applications which make use of these two encryption techniques.

3.Utilization of multifactor authentication

Mostly, secure systems use multiple levels of authentication so that malicious parties would not be able to get hold of the data. For instance, if the malicious party gets the password they will not be able to get the data as there would be another level of authentication such as fingerprint authentication. So, the system by which taxpayers are sharing their data must have different levels of authentication such as passwords and then code generated on phone or by the taxpayer’s fingerprint.

4.Avoid sharing sensitive data over emails

Tax experts advise that even though sending data by email is the most common method and have some level of encryption, it cannot be trusted completely. Rather, by encrypted file-sharing system secure connections can be created between the machine and the server where the data is being stored. By using these encrypted file-sharing systems, sensitive data transfer can be done without any threat by a taxpayer and his accountant.

Hence, relaxed e-filing rules by the IRS have made the tax return filing process convenient for both IRS employees and the taxpayers. However, the implementation of secure methods for data transfer would prevent the occurrence of scams and losses.

References

https://www.cnbc.com/2020/04/07/irs-relaxed-e-filing-rules-during-covid-19-poses-big-security-risks.html

Do I need to file my taxes to be eligible to receive a Stimulus check?

by Mounica Kota | Apr 16, 2020 | CARES, COVID - 19, federal government, Form RRB 1099, IRS, Stimulus payment

Do I need to file my taxes to be

eligible to receive a Stimulus check?

In the US, the Federal Government had passed the CARES (Coronavirus Aid Relief and Economic Security) Act to bring some relief to the Americans who are struggling due to the outbreak of COVID-19. Under the CARES Act, the IRS announced that a Stimulus check would be issued to the individuals in the US for financial relief up to some extent.

According to the IRS, most of the Americans would be receiving their Stimulus checks automatically based upon the 2019 tax returns. The information of the 2018 tax returns would be considered if the 2019 tax returns have not been filed by an individual. The Stimulus payments would be done by the Direct Deposit method as it would help in sending the money faster.

Who is eligible to obtain the Stimulus payment?

The majority of the American population would qualify to receive the Stimulus payment. The size of the Stimulus payment would depend on the Adjusted Gross Income (AGI) of the individuals.

For an individual who is filing his tax returns as a single filer and is having AGI below $75,000, the Stimulus payment received would be $1200. He would also receive an additional payment of $500 if he would claim a dependent below the age of 17 years. If the AGI of the single filer is above $75,000, then the Stimulus payment would reduce by $5 for every $100 increase in AGI above $75,000. Also, if the AGI of the individual is above $99,000 and no dependents are being claimed then the individual would not receive any Stimulus payment.

For married couples filing their tax returns jointly and are having an AGI below $150,000, the Stimulus payment received would be $2400. They would also be eligible to receive an additional payment of $500 by claiming a dependent below the age of 17 years. If the AGI of the couple is above $150,000, then the Stimulus payment would reduce by $5 for every $100 increase in AGI above $150,000. Also, if the AGI of the individual is above $198,000 and no dependents are being claimed then there would be no Stimulus payment received.

Need to file tax returns to obtain Stimulus payment

Let us talk about those instances where the filing of tax return is necessary to obtain the Stimulus payment.

Self-employed individuals who have a net income of $400 or more must file their tax return as they would have to pay self-employment taxes on the income of $400 or more.
Those taxpayers whose income is more than the income filing threshold as determined by the IRS need to file their tax returns for obtaining the Stimulus payment. This income filing threshold determined by IRS is $12,200 for single filers, $24,400 for married couples who are filing their tax returns jointly and $18,350 for filers filing returns as ‘Head of Household’.
Those dependents who have an unearned income of more than $1,100 and earned income more than $12,200 must file their tax returns for receiving the Stimulus payment.
If an individual owes taxes on an IRA or Health Savings Account he will have to file his tax returns for obtaining the Stimulus checks.
If an advance payment of the health coverage tax credit has been received by an individual, then he must file his tax returns.

Situations which rule out the need to file tax returns for receiving Stimulus payment

a.Social security recipients and the Railroad retirees who have not filed their tax returns for the year 2019 or 2018 do not need to perform any additional paperwork like filing a tax return for obtaining the Stimulus payment. The IRS would use the information from Form SSA-1099 and Form RRB-1099 respectively to obtain the information needed to send the Stimulus payment.

b.Those Americans who belong to the lower-income group or who have income below the tax filing threshold of IRS and have not filed tax returns for 2019 or 2018 must use the new web tool of the IRS. By using this tool, individuals can enter their basic information like Name, Address, SSN, Dependents, etc. This information would help in calculating and sending the Stimulus payment.

c.Recipients of Supplemental Security Income (SSI) will obtain their Stimulus payments automatically without the need for filing the tax returns. However, if they have qualifying dependents below the age of 17 years must use the web tool of IRS to claim the additional $500 payment. This is also applicable for the Railroad Retirees and Social Security beneficiaries.

Hence, taxpayers don’t need to file tax returns for obtaining the Stimulus checks. It mainly depends upon the circumstances which determine the need to file the returns.

References

Everything you need to know about tax relief implemented for the ongoing coronavirus disease 2019

by Mounica Kota | Apr 2, 2020 | COVID - 19, HSA, IRA, IRS, state tax, tax deadline, Tax Exception, Tax regulations

Everything you need to know about tax relief

implemented for the ongoing coronavirus disease 2019

The dreadful coronavirus disease has taken a toll on the global economy. Businesses are suffering from losses and employees are losing their jobs. In such a situation, tax compliance is an additional factor of stress on the common people and business entities as well. In such difficult times, the US Government has taken an initiative and introduced certain changes to federal tax laws.

Extension in federal tax deadlines

The US Department of Treasury and the IRS issued Notice 2020-17on 18th March 2020. According to the guidelines of this notice, there has been an extension in the deadline for payment of federal income tax or federal tax return. Any taxpayer having a federal income tax payment or federal income tax return due on 15th April 2020 can file the returns by 15th July 2020. This extension of 90 days has been provided by the IRS without charging any penalties or interest for late filing. This tax relief is applicable for all taxpayers who include individual, trust, estate, partnership association, corporation, etc.

The affected taxpayers do not need to file the forms Form 4868 or Form 7004. Also, there is no limitation on the amount of payment that might be postponed. This relief on taxes is applicable for the Federal Income tax and Federal tax return of 2019 and for the estimated federal income tax payment of 2020 which were due on 15th April 2020. However, no extension has been announced for the filing of any other type of federal income tax or federal tax return.

Extension in State tax deadlines

The majority of the States have agreed to the tax changes implemented by the Federal Government and have responded accordingly. However, there are some states which have responded differently to these tax changes implemented by the Federal Government. Taxpayers can obtain all information related to the changes in State tax laws from their state tax agencies.

Contributions to IRA

With the changes in the deadlines for tax payment and filing of tax returns for the federal tax, the deadline for making contributions to IRA has also been extended. The deadline for making contributions to the IRA has been also extended to 15th July 2020. This extension of 90 days for making contributions to the IRA has been provided by the IRS without charging any penalties or interest.

Taxpayers can contribute a maximum amount of $6000 towards their IRA and if the taxpayer is above the age of 50 years then there can be an additional contribution of $1000.This is an excellent opportunity for the taxpayers to save more for their retirement if they have not done so.

Contributions to HSA

Along with the extension made in filing federal tax payments and federal tax returns up to 15th July 2020, the deadline for making contributions to HSA has also been changed to 15th July 2020.

In case if the taxpayer is having a high –deductible health insurance plan with an HSA then he can add up to $3500 if he has self-only coverage. This amount can be increased to $7000 in case of family health plans. In the case of the taxpayer being above the age of 55, a contribution of an additional $1000 can be made into the account.

The stimulus package and

Families First Coronavirus Response Act

The Stimulus package will help the taxpayers in obtaining stimulus checks. These stimulus checks would of amount $1200 for the individual taxpayers, $2400 for those who are filing tax returns jointly and $500 for each qualifying child. These payments related to the stimulus package would be done by using the tax information of the taxpayers based on their recent tax filings. The amount which would be paid would be reconciled on the next year’s tax return based on the taxpayer’s situation in 2020.

The Families First Coronavirus Response Act helps in providing relief to the individual taxpayers as well as self-employed individuals and small businesses. The eligible employees who have been impacted by the coronavirus would receive emergency sick leave and paid sick leave.

Under FMLA (Family Medical Leave Act), if an employee needs to be quarantined, took care of a family member who was quarantined or took care of minor children whose schools/child care centers are closed due to COVID-19 can avail 12 weeks of job-protected leave. Also, if an employee is himself seeking medical supervision or is being quarantined then he would be eligible to receive two weeks paid sick leave and two-thirds pay for the care of the family member/child.

Furthermore, self-employed taxpayers and small business owners can obtain tax credits for providing paid sick leave and emergency family medical leave to the employees. Self-employed taxpayers can obtain a tax credit which is equivalent to the qualified sick leave amount whereas they can obtain a refundable tax credit equivalent to 100% of a qualified family leave amount. Small business owners are eligible to obtain refundable tax credits equivalent to 100% of both the qualified paid sick leave and qualified family leave wages.

Conclusion

Hence, with the implementation of these tax relief strategies by the US Government the stress of the taxpayers would be reduced up to some extent until things return to square one.

References

People First Initiative: Everything you should know about this IRS initiative during the COVID-19 outbreak

by Mounica Kota | Mar 30, 2020 | COVID - 19, IRS, Tax Extension, Tax Payers, Tax Refund, tax savings, US Government

People First Initiative: Everything you should know about this IRS initiative during the COVID-19 outbreak

The number of people affected by COVID-19 is going on increasing very rapidly and so are the challenges, issues faced by the common masses. In such a situation, the Internal Revenue Services (IRS) has announced a series of steps and guidelines which would help common people in providing some relief related to tax payment compliance. The IRS is highly concerned about the well-being and the working together of people.

The People First Initiative of the IRS has the main objective of helping those people who are facing economic issues and uncertainty in payment of taxes. This program implements temporary changes to the various IRS activities beginning on 1st April 2020 through 15th July 2020. These changes in the tax processes have been made temporarily by the IRS to help people and business entities during these difficult times.

The new changes made by IRS include several issues which are ranging from the postponement of specific payments that are related to the Installment Agreements and Offers in compromise to the limiting of some enforcement activities.
While some of the activities have been suspended temporarily other activities would move in the modified manner up to a maximum extent.
Moreover, the IRS also would avoid any in-person contacts during this period.

Major areas highlighted under the People First Initiative

The major areas which have been mainly given importance under the People First Initiative are

A.Installment Agreement and Offers in Compromise payments

The IRS has offered expanded payment relief for the existing Installment Agreements and accepted the applications related to Offers in Compromise (OIC) until 15th July 2020. But, taxpayers must also be aware that any unpaid balances will get interest accrued on it as per the law.

For those installment agreements which already exist, the payments that are due between 1st April 2020 and 15th July 2020 are suspended. The IRS would not charge any default installment payment during this time. Those taxpayers who might find compliance with the Installment payment agreement and also with the Direct Debit Installment Agreement can suspend their payments during this time.

However, if a taxpayer is making the tax payments by mailing it or by visiting the IRS website then it is quite simple to stop the procedure. But, in case of direct debit payment, it might be difficult to suspend the process. Taxpayers will have to log in to the IRS website and change the payment information associated with the Direct Debit option.

B.Offers in compromise (OIC)

The various stages of OICs in which the IRS is helping the common people to resolve their issues are summarized below.

Pending OIC Applications–The IRS will not be closing any pending OIC requests before 15th July 2020 without obtaining consent from the taxpayers.

OIC Payments–Taxpayers will have the option by which they can suspend all the payments until 15th July 2020 on those OICs which have been accepted.

Delinquent return filings–Any delinquent return filings are pending for 2018 then the taxpayers must complete them by 15th July 2020.

New OIC Applications–Those taxpayers who have liabilities more than their net worth then the OIC process can be designed by using “Fresh Start” to resolve the issues of outstanding liabilities.

C.Compliance Actions

It has not been made clear from when the IRS would start the operations listed below. However, the IRS will not pursue any compliance actions unless those actions are necessary for the protection of the Government’s interest.

New automatic system liens and levies would be suspended during this duration.
Liens and levies which have been initiated by field revenue officers would be suspended during his time. However, the field revenue officers will keep on continuing high-income non-filers and would perform other such types of similar activities.
For seriously delinquent taxpayers, IRS would suspend new certifications to the Department of State during this period. This certification will prevent the taxpayers from receipt or renewal of passports.
If there are new delinquent accounts, then they will not be forwarded by the IRS to private collection agencies for performing the work during this period.
New audits will not be carried off by the IRS during this period.
The current audits might continue in some capacity but all those that happens in-person meetings are suspended.

D.Independent office of appeals

The Appeals office will continue their work on their cases. Appeals would not currently hold an in-person conference with the taxpayers. The conferences can be held over the phone through videoconferencing. Taxpayers can respond to any outstanding information request for all the cases in the Independent office of appeals.

E.Statute of Limitations

The IRS would take necessary steps for the protection of all applicable statutes of limitations. There can be instances where the statute expirations may be jeopardized during this period and taxpayers are encouraged to co-operate in the extension of such statutes.

Conclusion

Hence, the People First Initiative is mainly dedicated to helping the common people in having better lives during this period of crisis. The IRS team is committed to helping common people to get through this stressful situation. The IRS would keep on reviewing the “People First Initiative” and would make necessary changes whenever required. The taxpayers must extend their support and co-operation to the IRS as well to win over this tough situation together.

References

https://www.irs.gov/newsroom/irs-unveils-new-people-first-initiative-covid-19-effort-temporarily-adjusts-suspends-key-compliance-program

https://www.eisneramper.com/people-first-covid-0320/

https://www.taxwarriors.com/blog/irs-unveils-people-first-initiative

https://rsmus.com/what-we-do/services/tax/federal-tax/tax-controversy/irs-announces-its-people-first-initiative-ir-20-59.html

https://www.foxrothschild.com/publications/irs-people-first-initiative-changes-collections-procedures/

What are the tax relief initiatives taken by the IRS for self-employed taxpayers during COVID-19?

by Mounica Kota | Mar 28, 2020 | COVID - 19, federal government, FFCRA, global income tax, IRS, self employed, Tax Extension, Tax Payers, taxes, US Government

What are the tax relief initiatives taken by the IRS

for self-employed taxpayers during COVID-19?

The US Government has recently made changes into the tax filing timelines as an effort to provide some relief to the taxpayers who are already suffering due to the outbreak of pandemic COVID-19. These changes were jointly announced by the US treasury and the IRS and are applicable for individual taxpayers, businesses and even self-employed taxpayers.

The US Government has extended the income tax filing deadline to 15th July 2020. The IRS would be processing the refund process for all the taxpayers within the normal time frame which is around 21 days for those filing the tax returns by electronic medium or by direct deposit.

Tax-filing extensions for self-employed taxpayers

Tax-filing extensions for self-employed taxpayers

The tax filing timeline has been extended for 90 days without the payment of any penalty and this change is also applicable on the estimated tax payment for the year 2020 which was also due on 15th April 2020.

For self-employed taxpayers, if there is a filing of the quarterly estimated tax then first-quarter filing must be due by 15th April 2020 previously. The timeline for the filing of the first quarter estimated tax has now been extended to 15th July 2020. However, for the other quarters, the filing dates remain unchanged such as the tax filing deadlines remain 15th June 2020, 15th September 2020 and 15th January 2021 for the second, third and fourth quarters.

The Families First Coronavirus Act

On 18th March 2020, the US President signed into law the Families First Coronavirus Act which is the initial coronavirus relief bill. This Act provides several benefits to self-employed taxpayers and small-business owners.

1.Comparable tax credits for self-employed individuals

a.If a self-employed individual is affected by the coronavirus, then by this Act he is eligible to claim a refundable credit against the bill of his federal income tax including the self-employment tax hit. In case the credit is more than the bill amount then the Government will issue a payment for the excess to the taxpayer.

b.This refundable credit will equal to the sum of 100% of the self-employed individual’s sick leave equivalent and 67% of the sick leave equivalent amount needed for taking care of a family member who is sick or for taking care of the individual’s child due to the closing of the child’s school or child care center.

c.The sick leave equivalent amount would equal to lesser among the below-mentioned

average daily self-employment income of the individual or
$511 each day for up to 10 days for self –care due to the COVID-19 or $200 each day up to 10 days for the care of a sick family member or child after the latter’s school has been closed due to COVID-19.

d.Moreover, self-employed individuals can claim a family-leave credit due to COVID-19 up to 50 days. The amount of this credit would be equal to the number of the qualified family day leaves multiplied with the lesser amongst $200 or the individual’s average daily self-employment income. The maximum total family-leave credit permissible is $10,000 which is equal to 50 days multiplied with $200 per day.

e.These credits which can be availed by the self-employed individuals are allowed only for the days during a particular period which is specified by the Treasury up to 31st December 2020. The beginning date is most likely to be within 15 days of the date this Act became a law i.e. 18th March 2020.

f.The self-employed individuals must maintain proper documentation needed to claim these credits.

2.Small Business Owners Tax Credits

A small business owner is eligible to collect a tax credit which is equal to 100% of the qualified emergency sick-leave and family-leave payments made by him under the Families first coronavirus Act.
This credit would only cover those leave payments which are made during the period specified by the Secretary of the Treasury up to 31st December 2020.
This credit can also be increased for providing cover to a portion of the small business owner’s qualified health-plan expenses which can be allocated for emergency sick-leaves and family-leave wages.
However, this credit would not be available for those employers who are already receiving the pre-existing credit for paid family leave and medical leave under IRS Code Section 45S.

Conclusion

Hence, with the outbreak of the COVID-19 the self-employed individuals and small business owners have also suffered from certain economic and financial disruptions. The attempt of the US Government to bring certain relief to these taxpayers by changing tax laws and by passing the Family First Coronavirus Act is sure to be successful.

References

https://blog.turbotax.intuit.com/self-employed/what-the-coronavirus-relief-means-for-self-employed-taxpayers-46585/

https://www.marketwatch.com/story/what-the-family-first-coronavirus-relief-bill-means-for-small-business-owners-and-self-employed-people-2020-03-21

Extended Timeline For US Tax Filing

by Mounica Kota | Mar 27, 2020 | 401(k), COVID - 19, income tax, IRA, IRS, refund due, Tax Break, tax deductions, Tax Extension, tax filing, Tax Payers, Tax Planning, Tax Refund, Taxation

Extended Timeline For US Tax Filing

While the entire world is struggling to combat the effects of the dreadful COVID-19, the US Government has come up with new initiatives to provide some relief to the public who are paying the taxes. The Treasury Department in the US and the IRS have jointly announced last week that the US Government is extending the tax –filing deadline to 15th July 2020. This decision has been taken by the US Government to give the taxpayers extra time to handle their taxes amidst the outbreak of COVID-19.

The COVID-19 outbreak was declared as a National emergency last week by the President of the US. Also, the President had invoked the Stafford Act which gives him the power to mobilize the federal resources. The taxpayers would get an additional period of 90 days for filing their taxes and the IRS will not charge any interest or penalty for this time extension. However, for those taxpayers of the country who have already filed their taxes this year would not be affected in any means by these changes made.

File Tax Sooner If A Refund Is Due

Even though the US Government has extended the timeline, those taxpayers who don’t owe any money to the IRS can consider filing their tax by the original deadline of 15th April 2020. This would be wiser as the taxpayers would be able to collect their refunds sooner. This would be very helpful for those citizens who have already started seeing their economic condition and earnings being affected by the outbreak of the pandemic COVID-19.

Moreover, it is just that the Federal Government has provided this extension in tax filing but different states in the country have formulated different guidelines concerning the tax filing extension. It is advisable for those taxpayers who are planning to delay their federal taxes to understand in detail about the tax filing extension that their State Governments are offering as well.

The Due Date For Tax Filing In Case Of An Extension

There might be some taxpayers who may be concerned about their ability to pay the taxes even by 15th July 2020 due to the loss of a job or other financial issues related to the outbreak of COVID-19. These taxpayers can contact the IRS and discuss their options. The IRS has short-term and long-term payment plans which would help the taxpayers to pay their taxes conveniently. Short-term plans would give taxpayers around 120 days to pay the taxes whereas long-term plans taxes can be paid in installments over several months.

Earlier, when the tax filing deadline was 15th April and a taxpayer who would get an extension will not have to file his tax returns till October. However, now with the IRS pushing the tax filings date to 15th July 2020, it is quite not sure how long the taxpayers would be able to get if he is filing for an extension. But with the various options made available by the IRS, it is quite sure that taxpayers would have some relief.

Deadline For Quarterly Estimated Tax Payments

Many people are required to make quarterly estimated tax payments to the IRS in case of their income not being subject to the taxes of payroll withholding. This estimated tax payment is made by the division of the year into four payment periods with each period having its payment due date. Now, since IRS has extended the timeline for filing the taxes to 15th July 2020 it is quite uncertain that what would be the impacts upon the deadline of quarterly estimated tax payments.

Some Important Steps To Consider Before The Previous Deadline

Filing of 2017 tax return

If there is a refund due of the year 2017 for a taxpayer and the tax return has not been filed, then it must be filed by 15th April through the Form 1040 or Form 1040-SR to claim the money failing which IRS would keep the money.

Max out 401(k) by 31st December 2020

The contributions made towards the traditional 401(K) help in reducing the total taxable income of an individual. Many employers also contribute to the savings made by an individual; so, if there is enough contribution made then there are opportunities to obtain some money as well.

Contribution towards IRA and HSA

The contributions which are made to an IRA and HSA are eligible for a tax deduction. This contribution must be done by the April deadline every year. Now, even though the tax filing deadline has been extended to 15th July 2020 there have been no announcements made on the deadline for IRA or HSA contributions. So, it is advisable to accomplish this task by the April deadline to avoid any further hassles.

Conclusion

Hence, with the global economy coming to a standstill and numerous lives being affected due to the pandemic COVID-19, this action by the US Government is applauding. This would reduce a lot of pressure on those expecting to owe money to the US Government. However, if there is a refund expected then it must be claimed immediately so that the cash can be utilized during this period of emergency.

References

https://www.fool.com/taxes/2020/03/24/the-tax-deadline-has-been-extended-should-you-wait.aspx

https://www.cpapracticeadvisor.com/tax-compliance/news/21130318/irs-extends-2020-income-tax-filing-deadline-to-july-15

https://www.usatoday.com/story/money/2020/03/20/taxes-2020-irs-delay-april-15-tax-filing-deadline-july-15/2883840001/

https://www.cpapracticeadvisor.com/tax-compliance/news/21129714/when-is-the-new-irs-tax-filing-deadline-for-2020-coronavirus-delay

https://turbotax.intuit.com/tax-tips/tax-planning-and-checklists/important-tax-deadlines-dates/L7Rn92V1d

https://www.nerdwallet.com/blog/taxes/april-deadline-taxes/