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A complete list of guidance issued by the IRS regarding coronavirus (COVID-19) tax relief and Economic Impact Payments for quick reference by the media and tax professionals.
On this page
Notices
- Notice 2022-45, Extends time to amend Individual Retirement Arrangement plans and certain other retirement plans PDF
- Notice 2022-36, Penalty Relief for Certain Taxpayers Filing Returns for Taxable Years 2019 and 2020 PDF
- Notice 2022-33, An extension of deadline for retirement plans PDF
- Notice 2022-31, Guidance Regarding the Changes Made by the American Rescue Plan Act to the Election of Alternative Minimum Funding Standards for Community Newspaper Plans under Section 430(m) PDF
- Notice 2022-27, Extension of Temporary Relief from the Physical Presence Requirement Through December 31, 2022 PDF
- Notice 2022-05, New relief and extension of previous temporary relief for Qualified Low-Income Housing Projects PDF
- Notice 2022-01, Instructions for Lenders and Loan Servicers Regarding Certain Discharged Student Loans PDF
- Notice 2021-65, Termination of the Employee Retention Credit under Section 3134 of the Code in the Fourth Calendar Quarter of 2021 for Certain Employers PDF
- Notice 2021-63, Temporary 100-Percent Deduction Applies to Meal Portion of 2021 and 2022 Per Diem Rate or Allowance PDF
- Notice 2021-58, Extension timeframes for elections and payments of COBRA premiums PDF
- Notice 2021-57, Funding relief for multiemployer defined benefit pension plans under the American Rescue Plan Act of 2021 PDF
- Notice 2021-53, Guidance on Reporting Qualified Sick Leave Wages and Qualified Family Leave Wages Paid For Leave Provided in 2021 PDF
- Notice 2021-49, Guidance on the Employee Retention Credit under Section 3134 of the Code and on Miscellaneous Issues Related to the Employee Retention Credit
- Notice 2021-48, Guidance on Single-Employer Defined Benefit Pension Plan Funding Changes under the American Rescue Plan Act of 2021 PDF
- Notice 2021-46, Premium Assistance for COBRA Benefits Part II PDF
- Notice 2021-42, Treatment of Amounts Paid to Section 170(c) Organizations under Employer Leave-based Donation Programs to Aid Victims of the COVID-19 Pandemic PDF
- Notice 2021-41, Beginning of Construction for Sections 45 and 48; Extension of Continuity Safe Harbor to Address Delays Related to COVID-19 and Clarification of the Continuity Requirement PDF
- Notice 2021-40, Extension of Temporary Relief from the Physical Presence Requirement PDF
- Notice 2021-31, Premium Assistance for COBRA Benefits PDF
- Notice 2021-26, Taxation of Dependent Care Benefit Available Pursuant to n Extended Claims Period or Carryover PDF
- Notice 2021-25, Temporary 100-Percent Deduction for Business Meal Expenses PDF
- Notice 2021-24, Relief from Penalty for Failure to Deposit Employment Taxes PDF
- Notice 2021-23, Guidance on the Employee Retention Credit under the CARES Act for the First and Second Calendar Quarters of 2021 PDF
- Notice 2021-21, Relief for Form 1040 Filers Affected by Ongoing Coronavirus Disease 2019 Pandemic PDF
- Notice 2021-20, Guidance on the Employee Retention Credit under Section 2301 of the Coronavirus Aid, Relief, and Economic Security Act PDF
- Notice 2021-15, Additional Relief for Coronavirus Disease (COVID-19) under § 125 Cafeteria Plans PDF
- Notice 2021-12, Relief for Qualified Low-Income Housing Projects PDF
- Notice 2021-11, Additional Relief with Respect to Employment Tax Deadlines Applicable to Employers Affected by the Ongoing Coronavirus (COVID-19) Disease 2019 Pandemic PDF
- Notice 2021-10, Extension of Relief for Qualified Opportunity Funds and Investors Affected by Ongoing Coronavirus Disease 2019 Pandemic PDF
- Notice 2021-08, Relief from Addition to Tax for Underpayment of Estimated Income Tax by Individuals Affected by Amendment to Section 461(l)(1)(B) PDF
- Notice 2021-06, Waiver of Information Reporting Requirements with Respect to Certain Amounts Excluded from Gross Income PDF
- Notice 2021-03, Extension of Temporary Relief from the Physical Presence Requirement for Spousal Consents Under Qualified Retirement Plans PDF
- Notice 2020-82, Implementation of the CARES Act Extended January 1, 2021 Due Date for Contributions to Defined Benefit Plans PDF
- Notice 2020-66, Guidance regarding the premium tax credit and Medicaid coverage of COVID-19 testing and diagnostic services PDF
- Notice 2020-65, Relief with Respect to Employment Tax Deadlines Applicable to Employers Affected by the Ongoing Coronavirus (COVID-19) Disease 2019 Pandemic PDF
- Notice 2020-62, Modifies the two safe harbor explanations in Notice 2018-74, 2018-40 I.R.B. 529, that may be used to satisfy the requirement under § 402(f) of the Internal Revenue Code (Code) that certain information be provided to recipients of eligible rollover distributions PDF
- Notice 2020-61, Provides guidance regarding the special rules relating to single-employer defined benefit pension plans under § 3608 of the CARES Act PDF
- Notice 2020-58, Provides temporary relief from certain requirements under § 47 of the Internal Revenue Code in response to the ongoing Coronavirus Disease 2019 (COVID-19) pandemic PDF
- Notice 2020-56, Additional Relief with Respect to Deadlines under Section 501(r)(3) Applicable to Hospital Organizations Affected by the Ongoing Coronavirus Disease 2019 Pandemic PDF
- Notice 2020-55, Relief for Taxpayers Affected by Ongoing Coronavirus Disease Pandemic, Related to Sport Fishing Equipment and Bows and Arrows Excise Tax Filing and Payment Deadlines PDF
- Notice 2020-54, Guidance on Reporting Qualified Sick Leave Wages and Qualified Family Leave Wages Paid Pursuant to the Families First Coronavirus Response Act PDF
- Notice 2020-53, Temporary relief from certain requirements for qualified low-income housing projects and for qualified residential rental projects PDF
- Notice 2020-52, COVID-19 Relief and Other Guidance on Mid-Year Reductions or Suspensions of Contributions to Safe Harbor § 401(k) and § 401(m) Plans PDF
- Notice 2020-51, Guidance on Waiver of 2020 Required Minimum Distributions PDF
- Notice 2020-50, Guidance for Coronavirus-Related Distributions and Loans from Retirement Plans Under the CARES Act PDF
- Notice 2020-49, Tax Relief from Tax Deadlines for Investors in New Markets Tax Credit Transactions PDF
- Notice 2020-48, Relief for Taxpayers Affected by Ongoing Coronavirus Disease Pandemic, Related to Sport Fishing Equipment and Bows and Arrows Excise Tax Filing and Payment Deadlines PDF
- Notice 2020-46, Treatment of Amounts Paid to Section 170(c) Organizations under Employer Leave-Based Donation Programs to Aid Victims of the Coronavirus Disease (COVID-19) Pandemic PDF
- Notice 2020-42, Temporary Relief from the Physical Presence Requirement for Spousal Consents Under Qualified Retirement Plans PDF
- Notice 2020-41, Beginning of Construction for Sections 45 and 48; Extension of Continuity Safe Harbor to Address Delays Related to COVID-19 PDF
- Notice 2020-39, Relief for Qualified Opportunity Funds and Investors Affected by Ongoing Coronavirus Disease 2019 PDF
- Notice 2020-35, Additional Administrative Relief with Respect to Deadlines Applicable to Employment Taxes, Employee Benefits, and Exempt Organizations Affected by the Ongoing Coronavirus Disease 2019 Pandemic PDF
- Notice 2020-33, Section 125 Cafeteria Plans - Modification of Permissive Carryover Rule for Health Flexible Spending Arrangements and Clarification Regarding Reimbursements of Premiums by Individual Coverage Health Reimbursement Arrangements PDF
- Notice 2020-32, Deductibility for Federal income tax purposes of certain otherwise deductible expenses incurred in a taxpayer’s trade or business when the taxpayer receives a loan (covered loan) pursuant to the Paycheck Protection Program under section 7(a)(36) of the Small Business Act (15 U.S.C. 636(a)(36)) PDF
- Notice 2020-29, COVID-19 Guidance under § 125 Cafeteria Plans and related to High-deductible Health Plans PDF
- Notice 2020-26, Extension of Time to File Application for Tentative Carryback Adjustment PDF
- Notice 2020-25, Expanded Temporary Rule Allowing Governmental Issuers to Purchase Certain of Their Own Tax-Exempt Bonds PDF
- Notice 2020-23, Update to Notice 2020-18, Additional Relief for Taxpayers Affected by Ongoing Coronavirus Disease 2019 Pandemic PDF
- Notice 2020-22, Relief from Penalty for Failure to Deposit Employment Taxes PDF
- Notice 2020-21, Effective Date for Employment Tax Credits Under the Families First Coronavirus Response Act PDF
- Notice 2020-20, Update to Notice 2020-18, Relief for Taxpayers Affected by Ongoing Coronavirus Disease 2019 Pandemic, Related to Gift and Generation-Skipping Transfer Tax Filing and Payment Deadlines PDF
- Notice 2020-18, Relief for Taxpayers Affected by Ongoing Coronavirus Disease 2019 Pandemic PDF
- Notice 2020-15, High Deductible Health Plans and Expenses Related to COVID-19 PDF
Regulations
- NPRM-REG-111879-20, Recapture of Excess Employment Tax Credits under the Families First Act and the CARES Act
- REG-125716-18, Temporary Regulation, Carryback of Consolidated Net Operating Losses
- REG-123027-19 Section 42, Low-Income Housing Credit Compliance-Monitoring Regulations PDF
Revenue Procedures
- Revenue Procedure 2022-22, Simplified procedures for certain bona fide residents of the Commonwealth of Puerto Rico (Puerto Rico) to claim the child tax credit PDF
- Revenue Procedure 2022-12, Individuals required to make returns of income PDF
- Revenue Procedure 2021-54, Discount Factors
- Revenue Procedure 2021-53, Safe harbor for REITs and RICs PDF
- Revenue Procedure 2021-50, Allows eligible partnerships to file amended partnership returns for taxable years ending after March 27, 2020 – Paycheck Protection Program (PPP) loan forgiveness PDF
- Revenue Procedure 2021-49, Guidance for partnerships and consolidated groups regarding amounts excluded from gross income (tax exempt income) and deductions relating to the Paycheck Protection Program (PPP) and certain other COVID-19 relief programs PDF
- Revenue Procedure 2021-48, Tax treatment of amounts excluded from gross income (tax-exempt income) in connection with the forgiveness of Paycheck Protection Program (PPP) Loans PDF
- Revenue Procedure 2021-47, Federal income tax treatment and information reporting requirements for payments made to or on behalf of financially distressed individual homeowners by certain entities with funds allocated from the Homeowner Assistance Fund (HAF) PDF
- Revenue Procedure 2021-39, Provides temporary guidance regarding the public approval requirement under § 147(f) of the Internal Revenue Code for tax-exempt qualified private activity bonds PDF
- Revenue Procedure 2021-33, Safe harbor permitting employers to exclude certain amounts from gross receipts solely for determining eligibility for the ERC PDF
- Revenue Procedure 2021-14, Special elections for taxpayers with Farming Loss NOLs PDF
- Revenue Procedure 2021-24, Advance Child Tax Credit PDF
- Revenue Procedure 2021-23, Changes to inflation adjustments for TY 2021 PDF
- Revenue Procedure 2021-20, Safe Harbor for certain taxpayers that received a loan pursuant to the Paycheck Protection Program (PPP) PDF
- Revenue Procedure 2021-15, Safe Harbor for Eligible Educators PDF
- Revenue Procedure 2021-09, Safe Harbor for Certain Skilled Nursing Facilities PDF
- Revenue Procedure 2020-51, Safe Harbor for Paycheck Protection Program PDF
- Revenue Procedure 2020-49, Temporary guidance regarding the public approval requirement under § 147(f) of the Internal Revenue Code for tax-exempt qualified private activity bonds PDF
- Revenue Procedure 2020-34, Temporary safe harbors for the purpose of determining the Federal tax status of certain arrangements that hold real property as trusts PDF
- Revenue Procedure 2020-30, Certain activities not taken into account for purposes of Form 8858 as a result of travel restrictions PDF
- Revenue Procedure 2020-28, Procedures for individuals who are not required to file income tax returns to receive Economic Impact Payment PDF
- Revenue Procedure 2020-27, Relief for certain individuals related to the foreign earned income exclusion under Sec. 911 PDF
- Revenue Procedure 2020-26, Safe harbors for modifications to certain mortgage loans in connection with a forbearance program PDF
- Revenue Procedure 2020-24, Provides guidance under the CARES Act to taxpayers with net operating losses PDF
- Revenue Procedure 2020-23, Allows an eligible partnership to file an amended Form 1065 and furnish a corresponding Schedule K-1 (Form 1065) to each of its partners as an alternative option to filing an Administrative Adjustment Request PDF
- Revenue Procedure 2020-22, Tax Relief Regarding the Business Interest Expense Deduction Limitation PDF
- Revenue Procedure 2020-21, Administrative, Procedural, and Miscellaneous - temporary guidance regarding the public approval requirement under § 147(f) of the Internal Revenue Code (Code) for tax-exempt qualified private activity bonds PDF
- Revenue Procedure 2020-20, Relief for certain nonresident individuals affected by COVID-19 travel disruptions PDF
- Revenue Procedure 2020-19, Safe harbor for distributions declared by a publicly offered REIT or publicly offered RIC on or after April 1, 2020 PDF
Revenue Rulings
- Revenue Ruling 2020-27, Paycheck Protection Program PDF
Treasury Directives
Announcements
- Announcement 2021-07, Amounts Paid for Certain Personal Protective Equipment Treated as Medical Expenses PDF
- Announcement 2021-02, Correction of Forms 1099-MISC for Certain CARES Act Subsidized Loan Payments PDF