DELAYED FILING DATES FOR REQUIRED PAYMENTS AND RETURNS
The IRS has provided that the April 15, 2020 due date for filing Federal income tax returns and making Federal income tax payments is automatically postponed to July 15, 2020. Taxpayers do not have to file Forms 4868 or 7004 to obtain this relief. This extension also applies to 2019 Federal gift tax returns and first quarter 2020 estimate tax payments due April 15, 2020.
North Carolina has also moved the April 15, 2020 due date for filing 2019 tax returns and making state income tax payments to July 15, 2020. Taxpayers do not have to file Form D-410 to obtain this relief. This extension also includes the first quarter 2020 estimate originally due April 15, 2020. However, North Carolina currently says interest will be assessed on any payment made after the April 15 due date.