I understand that tax payers in designated federal disaster zones have until 1/15/2021 to file. However, the irs e-file system is down until sometime in January. Looks like after the 15th for individuals. Pro connect indicates we cam file the 2019 returns once the system is up and running.
My question - Wil individuals who e-file after after the system is up but after 1/15/21 incur a late filing penalty?
As @sjrcpa said, if your client owes there will be a penalty, if not your ok to wait. If the client owes just make a payment on irs.gov before 1/15 (estimated taxes) then file when efile opens up. I would not mail a payment, as its hard to say when it will get recorded.