Notice 2021-21, page 986.
Internal Revenue Bulletin 2021-15 · 2026-10-03 edition · updated 2026-10-04 · United States
This notice provides additional tax relief under section 7508A of the Code for taxpayers affected by the Coronavirus Disease (COVID-19) emergency. Specified Federal income tax filings and payments due on April 15, 2021, are postponed to May 17, 2021. The filing and furnishing of specified Forms 5498 are also postponed to June 30, 2021. Claims for Federal income tax credit or refund that are expiring on or after April 15, 2021, and before May 17, 2021, are also postponed to May 17, 2021. This notice also postpones the application date to participate in the Annual Filing Season Program.
ADMINISTRATIVE, INCOME TAX¶
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