SECTION 2. SCOPE

.01 Limited relief for addition to tax attributable to amendment to § 461(l)(1) (B) . The relief provided in section 4.01 of this notice is limited to waiving an amount of the addition to tax under § 6654 that is attributable solely to the CARES Act amendment to § 461(l)(1)(B). The relief provided does not waive the addition to tax under § 6654 that is attributable to other CARES Act provisions, including the CARES Act amendment to § 172(b) of the Code. The relief is limited to individual taxpayers whose circumstance is described in section 3.02(3)(a) of this notice and is subject to other limitations provided in this notice.

.02 Relief available only for certain in- stallments due on or before July 15, 2020 . The relief provided in section 4.01 of this notice applies only for the purpose of calculating installments of estimated income tax of an individual taxpayer that were due on or before July 15, 2020, with respect to the taxable year that began during 2019. Regarding calculating the amounts of installments of estimated income tax of an individual taxpayer due after July 15, 2020, § 6654 applies in the normal course, and section 4.01 of this notice does not apply. Thus, in the case of a fiscal-year individual taxpayer, for the purpose of calculating any required installment amount for the taxable year that began in 2019 that is due after July 15, 2020, the individual taxpayer must calculate the required annual payment by using the income tax figures on the original income tax return of the taxable year that began in 2019, as if no relief under section 4.01 of this notice were provided.

.03 Relief available to certain trusts and estates . The relief described in sec

tion 4.01 of this notice is available to any qualifying estate or trust that is treated as an individual for purposes of § 6654 and that is subject to the § 6654 estimated tax payment requirements with respect to its income. For purposes of this notice, any reference to an individual includes a reference to a trust or estate that is treated as an individual for purposes of § 6654.