The COVID Project
The record
- Jurisdiction
- United States; Department of the Treasury and Internal Revenue Service (federal)
- Level
- Federal
- Authority
- I.R.C. § 7508A(a)
- Issued
- 2020-05-28 May 28, 2020
- 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) (read as 2020-05-28)
- End
- 2020-07-15 (with later dates for specified benefit-plan actions) (read as 2020-07-15)
- In force
- May 28, 2020 to July 15, 2020
- Quarters
- 2020 Q22020 Q3
2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3
- Limitation types
- Other
- Addressees
- employers and payroll providers (Forms 941 corrections and CPEO filings)
- employee benefit plan sponsors, administrators and IRAs
- exempt organizations
- Functions reached
- TX employment-tax and benefit-plan compliance
- HR benefits administration
- OP
- WM retirement-plan administration
- Collection
- Federal financial regulators AGY-FED-FINANCIAL
Operative words
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
Notes
Reached every employer's payroll and benefits functions and the third-party administrators, PEOs and record-keepers that serve them