Most individual taxpayers who filed an extension for their 2019 federal income tax return have until Thursday, October 15 to file. Although October 15 is the last day for most people to file, some taxpayers may have more time. They include:

• Taxpayers serving in or in support of the Armed Forces in an area designated as a combat zone or contingency operation. They typically have at least 180 days after they leave the combat zone to file returns and pay any taxes due. For more information, see IRS Publication 3, Armed Forces’ Tax Guide.
  
  
• Taxpayers in federally declared disaster areas who already had valid extensions. For details, see the disaster relief page on IRS.gov.

Here are some key reminders for extension filers.

Use IRS Free File. Nearly everyone can e-file their tax return for free through IRS Free File. The program is available on IRS.gov now through October 15. E-filing is easy, safe and the most accurate way for people to file their tax returns. The Taxpayer Advocate Service (TAS) website has additional information on Free File options.

File to get a refund. Anyone due a refund should file as soon as possible and use direct deposit to get their tax refund electronically deposited for free into their financial account. There is no penalty for filing a late return for people who are due a refund. The TAS website has additional information on options for filing a tax return.

Pay tax balance as soon as possible. The deadline to pay 2019 federal income taxes was July 15, 2020. Taxpayers can check their account balance or view payment options online. Those who owe and can’t pay their balance in full should pay as much as they can to reduce interest and penalties for late payment. Taxpayers who cannot pay in full should evaluate payment options and call the IRS as soon as possible to resolve any balance due and avoid any further potential penalties and interest. Pay taxes online for free from a checking or savings account with IRS Direct Pay. The TAS website has additional information on many topics related to paying taxes.

File by the deadline to avoid penalties and interest. Taxpayers with extensions must file by Thursday, October.15, 2020 to avoid a failure-to-file penalty. The TAS website has additional information on the consequences of not filing.

What taxpayers should do about a missed deadline. Anyone who did not request an extension by this year’s July 15 deadline should file and pay as soon as possible. This will stop additional interest and penalties from accruing.

Currently, TAS is open to virtually serve taxpayers who find themselves in hardship situations or dealing with IRS tax problems they’ve been unable to resolve directly with the IRS. Visit our Contact Us page to learn more.

You can also follow the Taxpayer Advocate Service across social media: Twitter, Facebook, LinkedIn and YouTube for the latest news

Suscríbase al Blog de la NTA y reciba actualizaciones sobre las últimas publicaciones del blog de la Defensora Nacional del Contribuyente Erin M. Collins. Se pueden encontrar blogs adicionales en www.taxpayeradvocate.irs.gov/blog.

In English

Cada año desde 1963, los Estados Unidos han celebrado la Semana Nacional de la Pequeña Empresa. Este año, quizás más que cualquier otro, reconozco y celebro la importancia de las pequeñas empresas. Antes de la pandemia, las pequeñas empresas representaban más del 99 por ciento de las empresas estadounidenses y empleaban a casi 60 millones de personas. A medida que la pandemia se afianzaba, el empleo general en Estados Unidos se desplomó, con los mayores impactos en las pequeñas empresas.

Todos fuimos testigos de cómo nuestros restaurantes favoritos cerraron sus comedores, los salones oscurecieron sus ventanas y el ruido de los proyectos de construcción cesó en las ciudades. Muchas pequeñas empresas cerraron, ya sea de forma temporal o permanente. La mayoría tuvo que modificar sus modelos comerciales y la forma en que atienden a sus clientes. Otros están luchando por permanecer en el negocio

Como abogada y defensora de impuestos, he estado al lado de las pequeñas empresas a lo largo de mi carrera, ayudándoles a comprender y superar desafíos, resolver problemas y mantenerse fuertes. Hoy, doblo ese compromiso y me acerco a la comunidad de las pequeñas empresas para hacerles saber que yo, y todo TAS, los apoyamos. Estamos aquí para celebrarlos, defenderlos y ayudarlos a mantenerse en el negocio. Aquí hay algunas formas en las que podemos ayudar:

• En la primavera, el Congreso aprobó nuevas leyes diseñadas para ayudar a las empresas a mantenerse en el negocio. Algunas de esas leyes crearon nuevos créditos y aplazamientos de impuestos sobre la nómina para aliviar el impacto de la pandemia. TAS ha lanzado una nueva herramienta para ayudar a las empresas a comprender las opciones de desgravación fiscal COVID-19 disponibles para ellos. Ayude a las empresas a mantenerse en negocio haciendo correr la voz y siguiendo la nueva información sobre esta herramienta en las redes sociales utilizando #BizTaxRelief.
  
  
• TAS ofrece abogar por los contribuyentes que califican sin cargo, incluyendo empresas y organizaciones sin fines de lucro. Si enfrenta una dificultad debido a un problema tributario o ha experimentado retrasos o problemas inusuales al trabajar con el IRS y necesita ayuda, comuníquese con su Defensor del Contribuyente local.
  
  
• TAS ha creado una página informativa sobre las iniciativas del IRS para proporcionar alivios tributarios relacionados con COVID-19, que incluyen:
  • Exención de presentación y pago
  • Pérdidas netas de operación comerciales
  • Créditos para retener empleados y / o pagar ciertas licencias por enfermedad de emergencia
  • asistencia médica familiar Licencia o alivio de planes de jubilación
    
    
• Si sus empleados enfrentan desafíos financieros y aún no han recibido su Pago de Impacto Económico, TAS ha creado una herramienta para ayudar a los contribuyentes a comprender qué acciones tomar.
  
  
• TAS aboga por que las pequeñas empresas identifiquen y corrijan problemas sistémicos. Por ejemplo, TAS identificó recientemente a los contribuyentes que recibían avisos incorrectos que indicaban que no habían hecho un depósito cuando, de hecho, los contribuyentes habían reducido sus depósitos en anticipación a reclamar créditos tributarios por licencia por enfermedad y familia. TAS abogó por la corrección necesaria y el IRS ahora está actuando para identificar y corregir las cuentas de los contribuyentes afectados.
  
  
• Si conoce un problema tributario que involucre sistemas, políticas o procedimientos del IRS que afecten a más de una pequeña empresa, comparta el problema con TAS a través de nuestro Sistema de gestión de defensa sistémica (SAMS). Nuestro equipo de defensa sistémica investigará su problema y hará un seguimiento con usted para resolverlo.
  
  
• Todos los años, TAS informa al Congreso sobre temas que afectan a los contribuyentes, incluyendo las pequeñas empresas. Recientemente, TAS abogó por una legislación que libere los gravámenes que causan dificultades económicas a los contribuyentes comerciales y que revise los procedimientos de presentación electrónica para garantizar que los contribuyentes estén debidamente informados de errores y no estén sujetos a sanciones innecesarias. A medida que avancemos, analizaré detenidamente el impacto de la pandemia COVID-19 a los contribuyentes y la administración tributaria y defenderé a los contribuyentes afectados por la pandemia.
  
  
• TAS está creando una nueva sección de Pequeñas Empresas en nuestro sitio web para comunicar mejor la información específica que interese a las pequeñas empresas. ¡Anticipamos proporcionar más información y una fecha de lanzamiento pronto!

Aproveche la información disponible sobre nuestros servicios y haga correr la voz a otras personas que puedan necesitar ayuda. TAS se enorgullece en servir como la voz de los contribuyentes dentro del IRS para ayudar y defender a la comunidad de pequeñas empresas. Yo, y toda la organización TAS, estamos con usted durante esta Semana Nacional de la Pequeña Empresa para celebrar su fuerza, diversidad, ingenio y resistencia.

Enlace a esta publicación: https://go.usa.gov/xGPUD

Las opiniones expresadas en este blog son únicamente las del Defensor Nacional del Contribuyente. El Defensor Nacional del Contribuyente presenta una perspectiva de contribuyente independiente que no necesariamente refleja la posición del IRS, el Departamento del Tesoro o la Oficina de Administración y Presupuesto.

Need relief for employment taxes? Here’s a simple way to find out what your options might be under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) and/or the Families First Coronavirus Response Act (FFRCA).

What Are the Tax Relief Options?

• Employee Sick and Family Leave Reimbursement: Eligible businesses (including certain self-employed persons) are entitled to receive a credit in the full amount of the required sick leave and family leave paid to employees unable to work because of coronavirus quarantine or seeking a medical diagnosis, caring for someone with coronavirus, or caring for a child because the child’s school or place of care is closed, or the paid child care provider is unavailable due to the pandemic.
  
  
• Employee Retention Credit: Eligible businesses and nonprofits can claim this credit by reducing upcoming deposits or requesting an advance credit equal to 50 percent of qualified wages of up to $10,000 (including allocable qualified health plan expenses) paid after March 12, 2020, and before January 1, 2021, for a maximum credit of $5,000 per employee.
  
  
• Employer Payroll Tax Deferral: Through December 31, 2020, businesses can defer payment of the employer’s share of certain employment taxes. Half of the deferred amounts must be paid by the end of 2021 and half must be paid by the end of 2022.

How Might Theses Options Benefit Your Business?

By providing your business with additional funds to keep running and/or pay to retain employees. If eligible, your business can be immediately reimbursed for the credit by reducing your payroll tax deposits, claiming the credit on your employment tax forms, or requesting an advance payment of the credit by submitting Form Form 7200. 

How Does It Work?

The tool is available online 24/7, and only takes a few minutes to complete to determine if your business may be likely to qualify for any for any of the available tax relief options.

1. Visit our COVID-19 Business Tax Relief Tool.
   
   
2. Answer a few questions about your business.
   
   
3. Find out if you may be likely to qualify or not. While not intended to replace formal guidance or provide an official qualification determination, the tool, using the information you provide, will provide general information what if any tax relief your business may likely be eligible for and link you to information about the next steps needed to claim the benefit.

Help Us Spread the Word

Help businesses affected by the COVID-19 pandemic understand tax relief options to stay in business. Even if you don’t own a business, maybe you have clients or other people that you know that do? If yes, please help us spread the word about this new tool to employers with employees who may benefit from a potential tax break.

You can help businesses stay in business by:

• Downloading this flyer (PDF) to email it, print it and share it, or post a copy to your website.
  • The flyer also contains a Quick Response (QR) code that will open up the tool directly when the camera is used on a mobile device.
    
    
• Sharing this link on your social media account and encouraging people to visit: taxpayeradvocate.irs.gov/BizTaxReliefTool.

More Resources

IRS Resources

• Employee Retention Credit
• Employee Retention Credit FAQs
• Paid Family Leave and Sick Leave FAQs
• New Employer Tax Credits
• Coronavirus Tax Relief and Economic Impact Payments
• Deferral of employment tax deposits and payments through December 31, 2020

TAS Resources

• COVID-19 Business Tax Relief Tool
• Coronavirus (COVID-19) Tax Relief

Taxpayer Advocate Service Help

The Taxpayer Advocate Service (TAS) is uniquely positioned to assist all taxpayers (and their representatives), including individuals, businesses, and exempt organizations. If you qualify for our help, an advocate will be with you at every turn and do everything possible to assist through the process.

Currently, TAS is open to virtually serve taxpayers who find themselves in hardship situations or dealing with IRS tax problems they’ve been unable to resolve directly with the IRS. Visit our Contact Us page to learn more.

You can also follow the Taxpayer Advocate Service across social media: Twitter, Facebook, LinkedIn and YouTube for the latest news

Subscribe to the NTA’s Blog and receive updates on the latest blog posts from National Taxpayer Advocate Erin M. Collins. Additional blogs can be found at www.taxpayeradvocate.irs.gov/blog.

en Español

Each year since 1963, the United States has celebrated National Small Business Week. This year, perhaps more than any other, I recognize and celebrate the importance of small businesses. Prior to the pandemic, small businesses accounted for over 99 percent of U.S. businesses and employed nearly 60 million people. As the pandemic took hold, overall U.S. employment plummeted, with the highest impacts on small businesses.

All of us bore witness as our favorite restaurants closed their dining rooms, salons darkened their windows, and the clank of construction projects ceased across cities. Many small businesses closed, either temporarily or permanently. Most had to alter their business models and how they serve their customers. Others are struggling to remain in business.

As a tax attorney and advocate, I have stood alongside small businesses throughout my career, helping them understand and overcome challenges, solve problems, and remain strong. Today, I double down on that commitment and reach out to the small business community to let you know that I — and all of TAS — stand with you. We are here to celebrate you, to advocate for you, and to help you stay in business. Here are some ways we can help:

• In the spring, Congress passed new pieces of legislation designed to help businesses stay in business. Some of those laws created new payroll tax credits and deferrals to provide relief from the impact of the pandemic. TAS has launched a new tool to help businesses understand the COVID-19 tax relief options available to them. Help businesses stay in business by spreading the word and following new information about this tool on social media using #BizTaxRelief.
  
  
• TAS provides advocacy free of charge to taxpayers who qualify, including businesses and non-profits. If you are facing a hardship due to a tax issue or have experienced unusual delays or problems in working with the IRS and need assistance, contact your Local Taxpayer Advocate.
  
  
• TAS has created an informational page about the IRS initiatives to provide COVID-19-related tax relief, including:
• Filing and Payment Relief
• Net Operating Losses
• Credits for Retaining Employees and/or Paying for Certain Emergency Sick Leave or Family Medical Leave
• Retirement Plans Relief
  
  
• If your employees are facing financial challenges and have not yet received their Economic Impact Payment, TAS has created a tool to help taxpayers understand what actions to take.
  
  
• TAS advocates for small businesses to identify and correct systemic issues. For example, TAS recently identified taxpayers receiving incorrect notices stating failure to make a deposit when the taxpayers had, in fact, reduced their deposits in anticipation of claiming sick and family leave tax credits. TAS advocated for the necessary correction and the IRS is now acting to identify and correct the impacted taxpayer accounts.
  
  
• If you know of a tax problem involving IRS systems, policies, or procedures that impact more than one small business, please share the issue with TAS via our Systemic Advocacy Management System (SAMS). Our Systemic Advocacy team will research your issue and follow up with you on its resolution.
  
  
• Every year, TAS reports to Congress on issues that impact taxpayers, including small businesses. Recently, TAS advocated for legislation to release levies that cause economic hardship for business taxpayers and to revise e-filing procedures to ensure taxpayers are properly informed of errors and not subject to unnecessary penalties. As we move forward, I will be looking carefully at the impact of the COVID-19 pandemic on taxpayers and tax administration and advocating for taxpayers impacted by the pandemic.
  
  
• TAS is creating a new Small Business section on our website to better communicate information of specific interest to small businesses. We anticipate providing more information and a launch date soon!

Please take advantage of the available information, our services and spread the word to others who may need assistance. TAS is proud to serve as the voice of taxpayers within the IRS in assisting and advocating for the small business community. I — and the entire TAS organization — stand with you during this National Small Business Week to celebrate your strength, diversity, ingenuity, and resilience.

The views expressed in this blog are solely those of the National Taxpayer Advocate. The National Taxpayer Advocate presents an independent taxpayer perspective that does not necessarily reflect the position of the IRS, the Treasury Department, or the Office of Management and Budget.

Redirecting you to the COVID-19 Business Tax Relief Tool.