In recently released Notice 2020-23, the IRS has provided filing deadline relief for virtually all tax forms due between April 1, 2020 and July 15, 2020 by providing an automatic extension of time to file until July 15, 2020. Some of the forms extended are listed explicitly in the Notice; others are incorporated by a reference to Rev. Proc. 2018-58.
Among the forms of particular interest to nonprofits are:
- Forms 990, 990-EZ, and 990-N
- Form 990-PF
- Form 5227 (filed by charitable remainder trusts and charitable lead trusts)
- Form 1041 (filed by charitable lead trusts)
- Forms 5500 and 5500-EZ (filed by employee benefit plans)
News item referenced from capincrouse.com.