On March 17, 2021, the IRS announced that it was postponing the due date for all individual returns.  No other types of tax returns for other entities were included in this announcement, so relief is only for individuals.  The due date, which was April 15th, has been pushed out to May 17th.  The IRS plans to issue formal guidance soon offering more details on the announcement. 

Note that the deferred due date applied only to individual taxpayers at this time.  Individuals will not need to file an extension form (form 4868) to get the benefit of the extension to May 17th.  Taxpayers seeking more time to file their returns will file the extension form by the May 17th date, which will push the due date out to October 15th.  Note that any taxes due for 2020 can be paid by May 17th, and no interest or penalties will apply. 

 However, taxpayers who pay quarterly estimates should understand that the due date for paying the 1st installment has not changed - it remains to be April 15th.  As a practical matter, many taxpayers who pay estimated taxes will want to stay on track with the April 15th deadline, as they will want to know their final 2020 income tax liability in order to calculate the 1st quarter 2021 installment.  Also note that no states have indicated yet if state tax deadlines will be similarly extended.