Note:

The relief outlined in Notice 2020-23 applied to: filing returns or other documents, making payments, time-sensitive acts, such as filing a petition with the United States Tax Court, filing a claim for credit or refund of any tax, bringing suit upon a claim for credit, or refund of any tax.

Notice 2020-35 extended the timeframe for making interest-free adjustments to correct employment tax reporting errors.

Notice 2020-65 allowed for the deferment of the employee share of social security tax or the equivalent portion of Tier 1 railroad retirement taxes (RRTA) for wages paid during the period beginning on September 30, 2020 and ending on December 31, 2020, if an employee’s wages were less than $4,000 in any bi-weekly pay period (or the equivalent threshold amount for other pay period intervals). The due date for withholding and payment of the employee’s share of social security or the equivalent portion of Tier 1 railroad retirement taxes (RRTA) on applicable wages was postponed until the period beginning on January 1, 2021 and ending on April 30, 2021.