Notice 2020-23, extended more key tax deadlines for both individuals and businesses . . . expands the relief to more returns, tax payments and other actions.
As a result, the extensions generally now apply to all taxpayers that have a filing or payment deadline falling on or after April 1, 2020, and before July 15, 2020. Individuals, trusts, estates, corporations and other non-corporate tax filers can qualify for the extra time to file and make payments.
That means anybody, including Americans who live and work abroad, can now wait until July 15 to file their 2019 federal income tax return and pay any tax due. Beyond the July 15 deadline can ask for an extension – usual forms
Along with the estimated tax payments for April 15 that were previously extended until July 15, Notice 2020-23 also extends relief to estimated tax payments due June 15, 2020.
That means any individual or corporation that has a quarterly estimated tax payment due on or after April 1, 2020, and before July 15, 2020, can wait until July 15 to make that payment, without penalty.
There are other extension for things like: 2016 unclaimed refunds, Net operating losses carry-backs, etc.
Source – https://www.taxprotoday.com/news/irs-extends-more-tax-deadlines-due-to-coronavirus