Notice 2021-6, page 822.
Internal Revenue Bulletin 2021-6 · 2026-10-03 edition · updated 2026-10-04 · United States
Notice 2021-6 waives the requirement to file and furnish certain 1099 series forms relating to specified grants, payments, subsidies and loan forgiveness excludible from income under various COVID-19 relief acts. The notice does not waive information reporting requirements to file and furnish Forms 1098 and 1098-T with respect to those amounts.
ADMINISTRATIVE; EMPLOYMENT TAX¶
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