The U.S. IRS has posted updated Filing and Payment Deadlines Questions and Answers dated 29 April 2020. The updated FAQs supersede earlier FAQs that were posted on 24 March 2020, following the publication of Notice 2020-18 on the extension of deadlines to 15 July 2020 in response to the COVID-19 pandemic.  The FAQs incorporate the expanded relief provided by Notice 2020-23 that was published on 9 April 2020 and generally extended the relief to all taxpayers that have a filing or payment deadline falling on or after 1 April 2020 and before 15 July 2020.