Renee...that's exactly correct.  Even better...the IRS no longer accepts Direct Pay payments for extensions either.  So, a client needs to mail in the 4868 with payment if they want to extend by 6/15.  That's just what the IRS needs is more mail!

To be clear, if you did not e-file extensions by 5/17/21, then you have to paper file the 4868s.  The payment can be made via Direct Pay but the taxpayer has to select "Balance Due" under "Reason for Payment" since the extension option is gone.

Ha!  That's assuming the IRS will give the taxpayer credit as an extension payment paid timely.  I won't be surprised when I hear about all of the late payment notices for taxpayers that did this.  But, might as well try, right!?

Those are the instructions per the IRS, so one would presume there will be no issues.  But these are crazy times.