As you may or may not know; taxpayers actually have until the filing deadline of a tax year to contribute to their IRA for that tax year.
Contributions may be made to your IRA, for a particular year, at any time during the year or by the due date for filing your return for that year. Because the due date for filing Federal income tax returns has been postponed to July 15, the deadline for making contributions to your IRA for 2019 is also extended to July 15, 2020.
Additionally, if you didn’t (or don’t) take a deduction for the excess contribution when you file your tax return, you can avoid the 6% tax by withdrawing it before July 15th. Also, if you file your return by July 15, 2020, and don’t withdraw the excess by that date, you can still avoid the excise tax if you withdraw the excess (and income on the excess amount) by October 15, 2020.