Internal Revenue Bulletin: 2021-15
Specified Federal income tax filings and payments due on April 15, 2021, are postponed to May 17, 2021. The filing and furnishing of specified Forms 5498 are also postponed to June 30, 2021. Claims for Federal income tax credit or refund that are expiring on or after April 15, 2021, and before May 17, 2021, are also postponed to May 17, 2021.
On March 11, 2021, President Biden signed the American Rescue Plan Act of 2021 (P.L. 117-2, hereafter referred to in this notice as “the ARP”) into law, which provides over $1.9 1 While the ARP and the definitions of the qualifying categories specifically refer to “individuals and families,”
ployee retention credit was extended to 2021 for quali-fied wages paid to employees between January 1, 2021, and June 30, 2021. The employee retention credit was previously available for qualified wages paid to employees between March 13, 2020, and De-cember 31, 2020. Different rules apply for qualified wages paid after December 31, 2020.
Notice 2021-15 . I. PURPOSE AND OVERVIEW . This notice clarifies the application of § 214 of the Taxpayer Certainty and Disaster Tax Relief Act of 2020 (the Act), recently enacted as Division EE of the Consolidated Appropriations Act, 2021, Pub. L. 116- 260, 134 Stat. 1182 (Dec. 27,
Mortgagee Letter 2021-15, Continued 4 Mortgagees to efficiently assist Borrowers in recovering from the impacts of the pandemic. The American Rescue Plan Act of 2021 established the Homeowner Assistance Fund (HAF) to provide financial assistance to eligible homeowners who have suffered financial hardships during the COVID-19 National Emergency.
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国务院公报2021年第15号_中国政府网
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