Federal Tax Information
This section will be continuously updated with the latest information regarding changes to federal tax deadlines and extensions and the American Rescue Plan Act of 2021.
Latest News and Resources
- IRS Completes Corrections Related to Unemployment Compensation Exclusion
- IRS Announces Delay in 1099-K Reduced Threshold
- Treasury and IRS Provide Automatic Extension for Health Coverage Statements
- IRS Updates 2020 Unemployment Compensation Exclusion FAQs
- IRS Updates FAQs on Taxability and Reporting of Coronavirus State and Local Fiscal Recovery Funds
- IRS Reminds Taxpayers of Sept. 30 Filing Deadline for COVID Penalty Relief
- IRS Announces Penalty Relief and Is Refunding $1.2 Billion in Penalties
- PBGC Issues Final Rule on SFA for Financially Troubled Multiemployer Pension Plans
- IRS to Complete Original Tax Returns Filed in 2021
- IRS Revises 2021 Child Tax Credit and Advance Child Tax Credit FAQs
- IRS Destroyed 30 Million Paper Information Returns Due to Backlog
- IRS Revises Tax Year 2021 Child Tax Credit FAQs
- IRS Updates FAQs for 2021 and 2020 Recovery Rebate Credit
- Letters about third-round of Economic Impact Payments issued; important steps to take for missing payments and corrections
- TSCPA Thanks Members of Congress for Urging Additional Relief for Taxpayers and Practitioners
- IRS Revises Third-Round Economic Impact Payment FAQs
- IRS Revises 2020 Unemployment Compensation Exclusion FAQs
- IRS, Treasury disbursed 90 million Economic Impact Payments from the American Rescue Plan
- IRS Revises 2021 Child Tax Credit and Advance Child Tax Credit Payments FAQs
- IRS updates frequently asked questions for Tax Credits for Paid Leave Under the American Rescue Plan Act of 2021 for Leave After March 31, 2021
- IRS Updates Recovery Rebate Credit FAQs for 2021
- IRS Launches Resource Page on IRS.gov for Taxpayers During Filing Season
- IRS Suspends Mailing of Additional Letters
- IRS Reassigns Employees to Help Address Backlog
IRS Guidance
- Notice 2023-21 - Lookback Periods for Claims for Credit or Refund for Returns with Due Dates Postponed by Notice 2020-23 or Notice 2021-21
- Notice 2023-10 - Revised Timeline Regarding Implementation of Amended Section 6050W(e)
- Notice 2022-36 - Penalty Relief for Certain Taxpayers Filing Returns for Taxable Years 2019 and 2020
- Rev. Proc. 2021-47 - Examination of returns and claims for refund, credit or abatement; determination of correct tax liability
- Notice 2021-58 - Extension of COBRA election and premium payment deadlines under section 7508A(b)
- Notice 2021-57 - Funding relief for multiemployer defined benefit pension plans under the American Rescue Plan Act of 2021
- Notice 2021-53 - Guidance on Reporting Qualified Sick Leave Wages and Qualified Family Leave Wages Paid For Leave Provided in 2021
- Notice 2021-49 - Guidance on the Employee Retention Credit under Section 3134 of the Code and on Miscellaneous Issues Related to the Employee Retention Credit
- Notice 2021-46 - Premium Assistance for COBRA Benefits Part II
- Rev. Proc. 2021-14 - Special elections for taxpayers with Farming Loss NOLs
- Notice 2021-42 - Treatment of Amounts Paid to Section 170(c) Organizations under Employer Leave-based Donation Programs to Aid Victims of the COVID-19 Pandemic
- Notice 2021-41 - Beginning of Construction for Sections 45 and 48; Extension of Continuity Safe Harbor to Address Delays Related to COVID-19 and Clarification of the Continuity Requirement
- Notice 2021-31 - Premium Assistance for COBRA Benefits
- Notice 2021-26 - Taxation of Dependent Care Benefits Available Pursuant to an Extended Claims Period or Carryover
- Rev. Proc. 2021-23 - Changes to inflation adjustments for TY 2021
- Rev. Proc. 2021-20 - Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability
- Notice 2021-25 - Temporary 100-Percent Deduction for Business Meal Expenses
- Notice 2021-24 - Relief from Penalty for Failure to Deposit Employment Taxes
- Notice 2021-23 - Guidance on the Employee Retention Credit under the CARES Act for the First and Second Calendar Quarters of 2021
- Notice 2021-21 - Relief for Form 1040 Filers Affected by Ongoing Coronavirus Disease 2019 Pandemic
- Announcement 2021-07 - Amounts Paid for Certain Personal Protective Equipment Treated as Medical Expenses
- Notice 2021-20 - Guidance on the Employee Retention Credit under Section 2301 of the Coronavirus Aid, Relief, and Economic Security Act
- Notice 2021-15 - Additional Relief for Coronavirus Disease (COVID-19) Under § 125 Cafeteria Plans
- Rev. Proc. 2021-15 - Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability
- Announcement 2021-2 - Correction of Forms 1099-MISC for Certain CARES Act Subsidized Loan Payments
- Notice 2021-11 - Additional Relief with Respect to Employment Tax Deadlines Applicable to Employers Affected by the Ongoing Coronavirus (COVID-19) Disease 2019 Pandemic
- Notice 2021-10 - Extension of Relief for Qualified Opportunity Funds and Investors Affected by Ongoing Coronavirus Disease 2019 Pandemic
- Notice 2021-07 - COVID-19 Relief for Employers Using the Automobile Lease Valuation Rule
- Notice 2021-06 - Waiver of Information Reporting Requirements with Respect to Certain Amounts Excluded from Gross Income
- Notice 2021-03 - Extension of Temporary Relief from the Physical Presence Requirement for Spousal Consents Under Qualified Retirement Plans
- Notice 2020-82 - Implementation of the CARES Act Extended January 1, 2021 Due Date for Contributions to Defined Benefit Plans
- Notice 2020-66 - Guidance regarding the premium tax credit and Medicaid coverage of COVID-19 testing and diagnostic services
- Notice 2020-65 - Relief with Respect to Employment Tax Deadlines Applicable to Employers Affected by the Ongoing Coronavirus (COVID-19) Disease 2019 Pandemic
- Notice 2020-29 - Provides greater flexibility for taxpayers by extending claims periods to apply unused amounts remaining in a health FSA or dependent care assistance programs, expanding the ability to make mid-year elections for health coverage, and applying earlier relief for high deductible health plans to cover expenses related to COVID-19.
- Notice 2020-33 - Provides guidance to increase the amount of funds that can carry over without penalty at the end of the year for flexible spending arrangements.
- Notice 2020-32 - Taxpayers that receive a loan through the PPP can’t deduct expenses that are normally deductible if those expenses were reimbursed by a PPP loan that was subsequently forgiven.
- Notice 2020-23 - Broad Tax Relief for All Tax-Related Filing Deadlines
- Notice 2020-22 - Relief from Penalty for Failure to Deposit Employment Taxes Effective Date for Employment Tax Credits Under the Families First Coronavirus Response Act
- Notice 2020-20 - Update to Notice 2020-18, Relief for Taxpayers Affected by Ongoing Coronavirus Disease 2019 Pandemic, Related to Gift and Generation-Skipping Transfer Tax Filing and Payment Deadlines
- Notice 2020-18 - Relief for Taxpayers Affected by Ongoing Coronavirus Disease 2019 Pandemic
- Notice 2020-15 - High deductible health plans and expenses related to COVID-19