The IRS has postponed the filing date for 2019 gift and generation-skipping transfer tax returns, and making payments of those taxes, until July 15, 2020.
From Notice 2020-20 (internal citations omitted):
The Secretary of the Treasury has determined that any person with a Federal gift tax or generation-skipping transfer tax payment due or the requirement to file Form 709 on April 15, 2020, is also affected by the COVID-19 emergency for purposes of the relief described in this section III .
For an Affected Taxpayer, the due date for filing Forms 709 and making payments of Federal gift and generation-skipping transfer tax due April 15, 2020, is automatically postponed to July 15, 2020.
This relief is automatic; there is no requirement to file Form 8892 to obtain the benefit of this filing and payment postponement until July 15, 2020. However, an Affected Taxpayer may choose to file Form 8892 by July 15, 2020, to obtain an extension to file Form 709 by October 15, 2020 (any Federal gift and generation-skipping transfer tax payments postponed by this notice will still be due on July 15, 2020).
As a result of the postponement of the due date for filing Forms 709 and making Federal gift and generation-skipping transfer tax payments from April 15, 2020, to July 15, 2020, the period beginning on April 15, 2020, and ending on July 15, 2020, will be disregarded in the calculation of any interest, penalty, or addition to tax for failure to file a Form 709 or to pay Federal gift and generation-skipping transfer taxes shown on that Form and postponed by this notice. Interest, penalties, and additions to tax with respect to such postponed Forms 709 and payments will begin to accrue on July 16, 2020.
If you have any questions, please contact Mark Watson or Kyle Witucky.