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There is so second extension.
The 2019 tax return with extension has to be filed on or before October 15, 2020 to avoid a failure to file penalty and a failure to pay penalty if taxes are owed.
If the 2019 tax return has a tax refund there are no penalties for filing after the due date.
The penalties for late filing and late payment are only applied if you owe tax. If you are expecting a refund, there will be no penalties even if you file late. If you are expecting to owe tax, you should have made an estimated payment before July 15, and if not, you should make an estimated payment now. The penalty for late payment is much higher than the penalty for late filing.
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