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After you file
Read this line : One significant change postponed the deadline to take certain actions. If the deadline for these actions fell on or after April 1, 2020, through July 14, 2020, the deadline has been extended to July 15, 2020. This includes, but is not limited to, the following.
Your S-corp return was due 3/15 ... it was not included in this extension. By 3/23 when they issued this notice you were already late if you did not file an extension.
‎November 25, 2020
10:44 AM