Q. In Notice 2021-21 PDF, IRS postponed certain income tax deadlines for individuals to May 17, 2021. Does the relief provided in Section III(B) of the Notice 2021-21(the Notice) apply to payments by individuals of a section 965(h) installment payment having an original due date of April 15, 2021?

A. The relief provided in Section III(B) of the Notice postpones the due date of an Affected Taxpayer's Form 1040 with an original due of April 15, 2021 to May 17, 2021, which also postpones the due date of an Affected Taxpayer's section 965(h) installment payment (if applicable) to May 17, 2021. For purposes of the Notice, Affected Taxpayer means any person with a federal income tax return filed on Form 1040, Form 1040-SR, Form 1040-NR, Form 1040-PR, Form 1040-SS, or Form 1040(SP) (Form 1040 series), or a Federal income tax payment reported on or made in connection with one of these forms, that absent the Notice would be due April 15, 2021. The relief provided in Section III(B) of the Notice does not apply to section 965(h) installment payments with respect to taxpayers who are not Affected Taxpayers.