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IRS Grants Coronavirus Tax Relief for Taxpayers Working Abroad

April 14, 2020

Do you live and work abroad? The IRS has provided payment and filing relief to expatriates. Here is what you need to know.

The Internal Revenue Service issued on April 9th Notice 2020-23, which provides additional filing relief to taxpayers impacted by the coronavirus, including those working abroad. The filing deadline for impacted taxpayers is extended from June 15, 2020 to July 15, 2020. In addition, the previous Notice 2020-18 provides payment relief from April 15, 2020 to July 15, 2020. The IRS has provided guidance on their website through a Frequently Asked Questions (FAQs) which is continuously updated.

Who qualifies for the July 15th extension?

Any person with a Federal tax payment obligation or a Federal tax return filing obligation is considered an affected taxpayer and qualifies for this relief. Therefore, taxpayers living overseas and nonresident aliens qualify for this relief.

What filings qualify for the additional time?

  • Form 1040
  • Form 1040-NR
  • Form 3520
  • Form 5471
  • Form 8621
  • Form 8865
  • Form 8938

What about informational items?

Specified forms, all schedules, and elections are also postponed to July 15, 2020.

Which Specified Forms are included?

When is the payment deadline?

You have until July 15 to pay your 2019 income tax payment due without incurring any additional interest or penalties.

Section 965(h) installment payments have also been postponed until July 15th.

What if I need more time to file?

Individuals can request additional time to file to October 15, 2020, by filing extension Form 4868 by July 15th.

Questions? Contact any member of our International Tax Services Practice. Visit our Coronavirus Resource Center.

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