* With respect to returns due on March 16, 2020, which include Form 1065, Form 1065-B, Form 1066, and Form 1120-S for calendar year taxpayers, the filing of those returns has not been postponed.

* The relief also applies to fiscal year filers."If your Federal income tax return for your fiscal year ending during 2019 is due on April 15, 2020, whether that is the original due date or the due date on extension, your due date is postponed to July 15, 2020."

* Any taxpayers who have filing or payment due dates other than April 15 have not been granted relief at this time. Further, it does not apply to payroll taxes, excise taxes, or estate and gift taxes. It also does not apply to the filing of information returns. It also does not apply to any state tax filings or payments.

* Second quarter 2020 estimated income tax payments are still due on June 15, 2020. First quarter 2020 estimated income tax payments are postponed from April 15 to July 15, 2020.