From these discussions, the AICPA understands that the IRS is willing to work with taxpayers who need relief. Practitioners that have made a good-faith effort to meet the filing deadlines on behalf of their clients, but are unable to do so due to COVID-19, should write "COVID-19" in an attachment to the return briefly describing the reason they cannot meet the deadlines, or, if possible, should write "COVID-19" at the top of the tax return to indicate the need for penalty relief.
The AICPA suggests that practitioners should contact their software providers with questions regarding appropriate form notations. If the software provider requires a state-specific disaster code, those may be found at the Federal Emergency Management Agency (FEMA) Declared Disasters page.
If an affected taxpayer that had indicated the need for penalty relief due to COVID-19 receives a late-filing or late-payment penalty notice from the IRS, the practitioner should gather the appropriate facts and call the telephone number on the notice to resolve the issue. Additionally, practitioners should be aware that under reasonable cause standards, "[a]ny reason that establishes a taxpayer exercised ordinary business care and prudence but nevertheless failed to comply with the tax law may be considered for penalty relief" (Internal Revenue Manual §20.1.1.3.2.1).
Here is a link to the whole article.
https://www.journalofaccountancy.com/news/2020/sep/coronavirus-pandemic-sept-15-filing-deadline-difficult.html?utm_source=mnl:alerts&utm_medium=email&utm_campaign=11Sep2020&utm_content=button
Here is a link to the FEMA disasters search page for their codes.
https://www.fema.gov/disasters/disaster-declarations?field_dv2_state_territory_tribal_value=TX&field_year_value=2020&field_dv2_declaration_type_value=All&field_dv2_incident_type_target_id=All#