{"id":"AGY-FED-FINANCIAL-083","kind":"order","level":"federal","jurisdiction":"United States; Department of the Treasury and Internal Revenue Service (federal)","state":"","metro":"","industry":"","agency":"FED-FINANCIAL","eco":"","issuer":"Internal Revenue Service (Treasury Department)","authority":"I.R.C. § 7508A(a)","instrument":"Notice 2020-35, 2020-25 I.R.B. 948","title":"Additional Administrative Relief With Respect to Deadlines Applicable to Employment Taxes, Employee Benefits, and Exempt Organizations Affected by the Ongoing Coronavirus Disease 2019 Pandemic","dateIssued":"2020-05-28","effective":"2020-05-28 (specified deadlines falling on or after March 30, 2020 and before July 15, 2020 postponed to July 15, 2020; certain plan deadlines to later dates)","end":"2020-07-15 (with later dates for specified benefit-plan actions)","startDate":"2020-05-28","endDate":"2020-07-15","quarters":["2020Q2","2020Q3"],"types":["OTHER"],"addressees":["employers and payroll providers (Forms 941 corrections and CPEO filings)","employee benefit plan sponsors, administrators and IRAs","exempt organizations"],"clause":"Additional Administrative Relief With Respect to Deadlines Applicable to Employment Taxes, Employee Benefits, and Exempt Organizations Affected by the Ongoing [Coronavirus Disease 2019 Pandemic]... [This notice postpones deadlines for] employment taxes, employee benefit plans, exempt organizations, individual retirement [arrangements and other specified acts to] July 15, 2020. In addition, pursuant to § 31.3511-1(g)(2)(ii) of the Treasury Regulations [the notice postpones certified professional employer organization filing deadlines].... A. COVID-19 Disaster Relief - Prior Postponement of Certain Deadlines... Section 7508A provides the Secretary with the authority to postpone the time for performing certain acts under the internal revenue laws for a taxpayer determined by the Secretary to be affected by a federally declared disaster.","enforcement":"I.R.C. § 7508A","functions":["TX employment-tax and benefit-plan compliance","HR benefits administration","OP","WM retirement-plan administration"],"notes":"Reached every employer\u0027s payroll and benefits functions and the third-party administrators, PEOs and record-keepers that serve them","sourceUrl":"https://www.irs.gov/pub/irs-drop/n-20-35.pdf","snapshot":"","fileExists":true,"fileBytes":60840,"grade":"primary","character":"","description":"","collection":"AGY-FED-FINANCIAL","url":"/library/AGY-FED-FINANCIAL-083","exhibitUrl":"/exhibit/AGY-FED-FINANCIAL-083","citation":"Internal Revenue Service (Treasury Department), Notice 2020-35, 2020-25 I.R.B. 948 (May 28, 2020) (Ex. AGY-FED-FINANCIAL-083)","stateName":"","related":["AGY-FED-FINANCIAL-082","AGY-FED-FINANCIAL-089","AGY-FED-FINANCIAL-081","AGY-FED-FINANCIAL-079","AGY-FED-FINANCIAL-078","AGY-FED-FINANCIAL-077"]}