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The new notice 2020-18 expanded who can take advantage of not paying until July 15. It seems everyone without limitation, even corps are able to delay payments of income tax until then. Note that the 1st quarter estimates are included in this deferral until July 15th. June 15 estimates are not included this far as near as we can tell at this point (for federal purposes).

California also follows the Federal Law. California previously allowed all amounts to be deferred without the federal limitation but as of today both Federal and California are on the same page (now that the federal limitation has been eliminated). Note that for California 1st and 2nd quarter estimates can be deferred until July 15th.

IR-2020-58, March 21, 2020

WASHINGTON — The Treasury Department and Internal Revenue Service announced today that the federal income tax filing due date is automatically extended from April 15, 2020, to July 15, 2020.

Taxpayers can also defer federal income tax payments due on April 15, 2020, to July 15, 2020, without penalties and interest, regardless of the amount owed. This deferment applies to all taxpayers, including individuals, trusts and estates, corporations and other non-corporate tax filers as well as those who pay self-employment tax.

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