{"id":"AGY-FED-FINANCIAL-084","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 2021-21, 2021-15 I.R.B. 986","title":"Relief for Form 1040 Filers Affected by Ongoing Coronavirus Disease 2019 Pandemic","dateIssued":"2021-03-29","effective":"2021-03-29 (Form 1040-series returns and payments due April 15, 2021 postponed to May 17, 2021; also IRA and HSA contribution deadlines and 2017 refund claims)","end":"2021-05-17","startDate":"2021-03-29","endDate":"2021-05-17","quarters":["2021Q2"],"types":["OTHER"],"addressees":["individual taxpayers filing Form 1040-series returns due April 15, 2021","preparers and advisers"],"clause":"RELIEF FOR FORM 1040 FILERS AFFECTED BY ONGOING CORONAVIRUS [DISEASE 2019 PANDEMIC]... On March 13, 2020, the President of the United States issued an emergency declaration under the Robert T. Stafford Disaster Relief and Emergency Assistance Act... (Emergency Declaration). The Emergency Declaration instructed the Secretary of the [Treasury \u0027to provide relief from tax deadlines to Americans who have been adversely] affected by the COVID-19 emergency, as appropriate, pursuant to 26 U.S.C. 7508A(a).\u0027 Pursuant to the Emergency Declaration, this notice provides relief under section 7508A [postponing the April 15, 2021 due date for Form 1040-series returns and payments to May 17, 2021].","enforcement":"I.R.C. § 7508A","functions":["TX individual tax compliance","WM tax-preparation and advisory practices (second consecutive filing season moved)","OP","CB"],"notes":"Proof for 2021 Q2 that the federal tax administrator still found the pandemic emergency to be disrupting compliance; the same emergency declaration of March 13, 2020 is the predicate","sourceUrl":"https://www.irs.gov/pub/irs-drop/n-21-21.pdf","snapshot":"","fileExists":true,"fileBytes":100793,"grade":"primary","character":"","description":"","collection":"AGY-FED-FINANCIAL","url":"/library/AGY-FED-FINANCIAL-084","exhibitUrl":"/exhibit/AGY-FED-FINANCIAL-084","citation":"Internal Revenue Service (Treasury Department), Notice 2021-21, 2021-15 I.R.B. 986 (Mar. 29, 2021) (Ex. AGY-FED-FINANCIAL-084)","stateName":"","related":[]}