Coronavirus COVID-19 tax relief resources
Find COVID-19 / coronavirus tax relief resources including the July 15 deadline for payments and filing and links to other resources, continually updated
Editor’s note: This page will be updated as new information is available. Last updated 5/27/2020 at 4:00 pm (CST).
The novel coronavirus or COVID-19 prompted tax relief provisions including the extended deadline and other health-related tax benefit relief.
For information, news, and updates about what H&R Block is doing during this time, please visit the Coronavirus Tax Impact page in the Tax Information Center.
For other information about the COVID-19 virus, people should visit the Centers for Disease Control and Prevention (CDC) for health information.
The Tax Institute's Insights
- COVID-19 medical condition travel exception
- New rules for NOLs under CARES Act
- Individual tax changes in the CARES Act
- Are home office deductions while under mandatory COVID-19 shutdown allowed?
- COVID-19 business assistance (FFCRA & CARES Act)
- Coronavirus (COVID-19) stimulus rebate payments to individuals
- Stopping scheduled balance due payments with the IRS
- HDHP and HSA relief for Coronavirus COVID-19 benefits
- Payment and filing deadline extended 90 days due to COVID-19
- Congress passes coronavirus (COVID-19) tax relief bill: Employee leave, employer credit provision
- Cross-border guidance for individuals and businesses
IRS News Releases
- IR-2020-92, Act by May 13 for chance to get quicker EIP; timeline for payments continues to accelerate
- IR-2020-86, VA, SSI recipients with eligible children need to act by May 5 to quickly add money to their automatic Economic Impact Payment; ‘Plus $500 Push’ continues
- IR-2020-77, IRS announce cross-border tax guidance related to travel disruptions arising from the COVID-19 emergency
- IR-2020-76, SSA, RRB recipients with eligible children need to act by 4/22; IRS asks for help in the “Plus $500 Push”
- IR-2020-69, Treasury, IRS launch new tool to help non-filers register for Economic Impact Payments
- IR-2020-68, IRS urges taxpayers to use electronic options; outlines online assistance
- IR-2020-67, IRS provides guidance under the CARES Act to taxpayers with net operating losses
- IR-2020-66, To help taxpayers, the Department of Treasury and the Internal Revenue Service announced today that Notice 2020-23 extends additional key tax deadlines for individuals and businesses
- Treasury News Release: Social Security Recipients Will Automatically Receive Economic Impact Payments
- IR-2020-65, Follow IRS on social media, sign up for e-news subscriptions for urgent updates on COVID-19, scams and economic impact payment information
- IR-2020-64, IRS issues warning about Coronavirus-related scams; watch out for schemes tied to economic impact payments
- IR-2020-62, IRS: Employee Retention Credit available for many businesses financially impacted by COVID-19
- IR-2020-61, Economic Impact Payments: What you need to know (Stimulus Payment Check Information)
- IR-2020-59, IRS unveils new People First Initiative; COVID-19 effort temporarily adjusts, suspends key compliance program
- IR-2020-58, Tax Day now July 15: Treasury, IRS extend filing deadline and federal tax payments regardless of amount owed
- IR-2020-57, Treasury, IRS and Labor announce plan to implement Coronavirus-related paid leave for workers and tax credits for small and midsize businesses to swiftly recover the cost of providing Coronavirus-related leave
- IR-2020-54, High-deductible health plans can cover coronavirus costs
IRS Guidance
- Revenue Procedure 2020-30, Certain activities not taken into account for Form 8858 as a result of travel restrictions
- Revenue Procedure 2020-28, Procedures for individuals who are not required to file income tax returns to receive Economic Impact Payment
Revenue Procedure 2020-27, Relief related to foreign earned income exclusion, Sec. 911 - Revenue Procedure 2020-24, Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability
- Revenue Procedure 2020-23, Allows an eligible partnership to file an amended Form 1065 and furnish a corresponding Schedule K-1 (Form 1065) to each of its partners as an alternative option to filing an Administrative Adjustment Request
- Revenue Procedure 2020-22, Tax relief regarding business interest expense deduction
- Notice 2020-32, Deductibility for Federal income tax purposes of certain otherwise deductible expenses incurred in a taxpayer’s trade or business when the taxpayer receives a loan (covered loan) pursuant to the Paycheck Protection Program under section 7(a)(36) of the Small Business Act (15 U.S.C. 636(a)(36))
- Notice 2020-26, Net Operating Loss, Extension of Time to File Application for Tentative Carryback Adjustment
- Notice 2020-23, Update to Notice 2020-18, Additional Relief for Taxpayers Affected by Ongoing Coronavirus Disease 2019 Pandemic
- Notice 2020-22, Relief from Penalty for Failure to Deposit Employment Taxes
- Notice 2020-21, Employer tax credits effective dates for leave paid related to COVID-19
- Revenue Procedure 2020-20, Relief for nonresidents affected by COVID-19 travel disruptions
- Notice 2020-18, Tax filing deadline relief related to COVID-19
- Notice 2020-17, Tax payment deadline relief related to COVID-19
- Notice 2020-15, High deductible health plans and expenses related to COVID-19
Other IRS Resources
- Coronavirus Tax Relief
- Non-Filers: Enter Payment Info Here
- Get My Payment
- Get My Payment frequently asked questions
- Economic Impact Payment frequently asked questions
- Temporary procedures to fax certain Forms 1139 and 1045 due to COVID-19
- Deferral of employment tax deposits and payments through December 31, 2020
- IRS Statement on filing corporate refund claims
- Filing and Payment Deadlines Questions and Answers
- Installment Agreement Direct Debit FAQs
- COVID-19-Related Tax Credits for Required Paid Leave Provided by Small and Midsize Businesses FAQs
- FAQs: Employee Retention Credit under the CARES Act
- FAQs: Information for nonresident aliens and foreign businesses impacted by COVID-19 travel disruptions
- FAQs: Higher Education Emergency Relief Fund and Emergency Financial Aid Grants under the CARES Act
- IRS Operations During COVID-19: Mission-critical functions continue
- Coronavirus: Resources, Updates, and What You Should Know