What Were the Deadlines for Filing 2019 Taxes?

The COVID-19 pandemic prompted federal authorities to make adjustments to the standard tax filing and payment schedules for the 2019 tax year. These changes provided relief to individuals and businesses facing economic uncertainty. The alterations affected the primary filing date, subsequent deadlines for extensions, and the window for claiming refunds.

The Official 2019 Federal Tax Filing Deadlines

For the 2019 tax year, the original filing deadline was April 15, 2020. In response to the pandemic, the Internal Revenue Service (IRS) automatically postponed the due date for filing federal income tax returns and paying any tax owed to July 15, 2020. This extension was automatic for all taxpayers, meaning no special forms were needed to qualify.

For taxpayers who required more time beyond the July date, a further extension could be requested. By filing Form 4868 by the new July 15 deadline, individuals could push their filing deadline to October 15, 2020. This extension was for filing the return only; the deadline to pay any taxes owed remained July 15, 2020.

State Filing Deadline Variations

While the federal government set a new deadline, state tax obligations are handled separately. In 2020, many states chose to conform to the new federal date of July 15, 2020, to provide consistency for their residents.

This alignment was not universal, as some states adopted different deadlines or offered unique relief provisions. To ensure compliance, individuals were responsible for verifying the specific 2019 filing and payment deadlines with their respective state tax agencies.

Deadline to Claim a 2019 Tax Refund

Taxpayers are allowed a three-year window from the original due date of a tax return to claim a refund they may be owed. Missing this window results in forfeiting the unclaimed money to the U.S. Treasury. For the 2019 tax year, this statute of limitations was affected by the postponed filing deadline.

Because the IRS moved the 2019 tax due date to July 15, 2020, the three-year period for claiming a refund began from that date. The final day to file a 2019 tax return and claim any associated refund was July 17, 2023. The deadline fell on a Monday because the three-year anniversary, July 15, 2023, was a Saturday.

Consequences of Missing the Deadline

Failing to file a tax return or pay taxes owed by the established deadlines can lead to financial penalties. The IRS imposes a Failure to File penalty for returns submitted after the due date, including extensions. This penalty is calculated as a percentage of the unpaid taxes for each month or part of a month that the return is late.

A separate Failure to Pay penalty applies to taxes not paid by the deadline, which for the 2019 tax year was July 15, 2020. This penalty also accrues monthly on the unpaid balance. In addition, interest is charged on underpayments and accrues from the due date of the payment until the amount is paid in full.