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As the 2019 tax filing and payment deadline approaches, the Internal Revenue Service reminds taxpayers and businesses that 2019 income tax liabilities as well as postponed April 15 and June 15, 2020, estimated tax payments are due July 15.

This postponement provided temporary tax relief in response to the COVID-19 pandemic.

Taxpayers who owe a 2019 income tax liability, as well as estimated tax for 2020, must make two separate payments by July 15, 2020: one for their 2019 income tax liability and one for their 2020 estimated tax payments. The two estimated tax payments can be combined into a single payment.

A list of forms due July 15 is on the "Coronavirus Tax Relief: Filing and Payment Deadlines" page at IRS.gov/coronavirus/coronavirus-tax-relief-filing-and-payment-deadlines.

Electronic payment options are the optimal way to make a tax payment. Payment options are available at IRS.gov/payments.

Individual taxpayers can visit IRS.gov/account to securely access information about their federal tax account. They can view the amount they owe, access their tax records online, review their payment history and view key tax return information for the most recent tax return as originally filed.

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