Body Employer Tax Credit : Paid Leave Credit for Vaccines The American Rescue Plan Act of 2021 (ARP) allows small and midsize employers, and certain governmental employers, to claim refundable tax credits that reimburse them for the cost of providing paid sick and family leave to their employees due to COVID-19, including leave taken by employees to receive or recover from COVID-19 vaccinations. The ARP tax credits are available to eligible employers that pay sick and family leave for leave from April 1, 2021, through September 30, 2021. For more Information see our Employer Tax Credit page, news release and fact sheet. We're offering tax help for individuals, families, businesses, tax-exempt organizations and others – including health plans – affected by coronavirus. The Third Round of Economic Impact Payments Is Now on the Way We're now sending the third round of Economic Impact Payments in accordance with the American Rescue Plan Act of 2021, signed into law on March 11, 2021. Get more information in the Questions and Answers about the Third Economic Impact Payment. Check when and how your payment was sent with the Get My Payment tool. Didn't Get the First and Second Payments? Claim the 2020 Recovery Rebate Credit. If you didn't get a first and second Economic Impact Payment or got less than the full amount, you may be eligible to claim the 2020 Recovery Rebate Credit and must file a 2020 tax return even if you don’t usually file a tax return. Latest Updates on Coronavirus Tax Relief Tax Deadlines Changed The deadlines for individuals to file and pay most federal income taxes are extended to May 17, 2021. Get details in this announcement. American Rescue Plan Act of 2021 We’re reviewing the tax provisions of the American Rescue Plan Act of 2021, signed into law on March 11, 2021. See the latest IRS statement for more information and continue to check back for updates. IRS Mission-Critical Functions Continue We continue to process returns and issue refunds, and we are making progress. Get up-to-date status on affected IRS operations and services. Employer Tax Credits Many businesses that have been severely impacted by coronavirus (COVID-19) qualify for employer tax credits – the Credit for Sick and Family Leave and the Employee Retention Credit. Information for... Individuals and Families Economic Impact Payments and changes to filing and payment deadlines are part of your coronavirus relief. Economic Impact Payments Filing and Payment Deadlines 2020 Recovery Rebate Credit Premium Tax Credit Tax Treatment of Unemployment Benefits More for Individuals Businesses and Tax-Exempt Entities Your small or large business or tax-exempt organization may be eligible for coronavirus relief. Employer Tax Credits COVID-19 Business Tax Relief Tool Self-Employed Filing and Payment Deadlines More for Businesses Health Plans and Retirement Plans If you’re a health plan administrator, coronavirus relief also affects the plans you manage. Coronavirus Relief for Retirement Plans and IRAs High-Deductible Health Plans More for Health Plans Coronavirus Tax Relief Information Resources Resources and Guidance Partner and Promotional Materials Social Media Twitter: @IRSnews or @IRSenEspanol IRS on Facebook IRS on Instagram IRS on LinkedIn
