dascpa
Level 11

I read that (see below) but others said Q2 also.  For now I will agree with you Q2 is due before Q1.

"The relief provided in this section III is available solely with respect to Federal
income tax payments (including payments of tax on self-employment income) due on April 15, 2020, in respect of an Affected Taxpayer’s 2019 taxable year, and Federal estimated income tax payments (including payments of tax on self-employment income) due on April 15, 2020, for an Affected Taxpayer’s 2020 taxable year. The Applicable Postponed Payment Amounts described in this section III include, in the aggregate, all 3 payments described in the preceding sentence due on April 15, 2020 for such Affected Taxpayers."

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