That is what really gets me. The due date for those extensions was BEFORE the law was enacted. Yet, the people acting this question, for some reason, just flat failed to file an extension. The notice everyone keeps referring to (Notice 2020-23) is confusing, BUT NOT if you pay attention to what the definition of an Affected Taxpayer is. Those with returns due between April 1 and July 15.

Also, the IRS has a FAQ on this very subject which specifically says NO to the 1065 and 1120-S filers that were due 3/16/20. The FAQ also specifically states that it has been updated to account for Notice 2020-23.