Current law requires the 2016 return to be filed by April 15, 2020.

Non-filers: Haven’t filed a tax return for a previous year? Take steps now. The IRS encourages anyone with a tax filing obligation who hasn’t filed a tax return for 2018 or a previous year to act now.

“https://www.irs.gov/newsroom/irs-operations-during-covid-19-mission-critical-functions-continue”

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