COVID-19 Information & Resources

= Member Only

Federal Tax Information

July 8, 2022 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 Guidance

  • 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

Other COVID-19 News for CPAs

April 14, 2022 This section will be continuously updated with the latest news related to COVID-19.

Families First Coronavirus Response Act

March 4, 2022 This section will be continuously updated with the latest information regarding the Families First Coronavirus Response Act, as well as the Tax Relief Act of 2020.

Latest News

Resources and Downloads

Paycheck Protection Program (PPP)

February 4, 2022 This section will be continuously updated with the latest information regarding the Paycheck Protection Program.

Latest News

Resources and Downloads

Tennessee State Tax Information

April 15, 2021 This section will be continuously updated with the latest information regarding changes to the state tax deadlines and extensions.

Latest News

Resources

Additional COVID-19 Resources

January 20, 2021 This section is updated as new resources become available.

Major Health Organizations and Maps

Business Resources

Travel Resources

Statement from TSCPA Regarding COVID-19

Circumstances surrounding COVID-19 concerns have resulted in an unprecedented situation that requires many of us to adjust our normal practices. Here is what TSCPA is doing to continue delivering service and support to our members. View More

TSCPA Talks

March 10, 2020 Members across the state are connecting virtually through TSCPA Talks, a private online community accessible on all digital devices.

Log on today to view and exchange information related to the COVID-19 response and its impact on professional practices. 

Access TALKS here>