Taxpayers now have an extension of time to make certain tax payments, regardless of the amount, the IRS announced March 21. The federal income tax filing due date has automatically been extended for 3 months due to the coronavirus (COVID-19) pandemic. Taxpayers can defer federal income tax payments and estimated tax payments due on April 15, 2020, to July 15, 2020, without penalties and interest. This deferment applies to all taxpayers, including individuals, trusts and estates, corporations and other non-corporate tax filers as well as those who pay self-employment tax. The extension to pay was originally announced with certain limits but the IRS has eliminated the limits. (Notice 2020-18)