Following President Donald J. Trump’s emergency declaration pursuant to the Stafford Act due to the COVID-19 outbreak, the U.S. Treasury Department and Internal Revenue Service (IRS) have extended the April 15, 2020, individual federal tax filing deadline to July 15, 2020.  

Individual taxpayers may also defer payment of up to $1 million of federal income tax due on April 15, 2020, until July 15, 2020 as well, without penalties or interest.  

As most household employers report and pay their federal Nanny Taxes by completing Schedule H and attaching it to your Form 1040, this action effectively  gives domestic employers of nannies, caregivers and other household employees a three month extension to both file and pay the Nanny Tax. This action by the IRS affects only the filing and payment of federal taxes.  Be sure to check with your individual state about your state income tax filing obligation.

Of course, if you believe you are due a federal tax refund from the IRS, you can and should file your 2019 federal income tax return as early as possible to get your refund as soon as your return is processed.