Additional Tax Deadlines Extended to May 17

Post Date: 4/5/21
Last Updated: 4/5/21


Cross References
- Notice 2021-21

On March 17, 2021, the IRS extended the filing deadline for individual tax returns to May 17, 2021, due to the ongoing COVID-19 pandemic. At the time, the extended due date only applied to filing and payment deadlines for individual tax returns. The IRS has now expanded the list of tax deadlines that are extended. The following is the complete list of tax deadlines that normally fall on April 15 that are now extended to May 17, 2021:
- Filing and payment deadline for individuals who file one of the Form 1040 series of tax returns [Form 1040, Form 1040-SR, Form 1040-NR, Form 1040-PR, Form 1040-SS, or Form 1040(SP)], including all schedules and forms related to the Form 1040 series, including Schedule H, Schedule SE, Form 965-A, Form 3520, Form 5329, Form 5471, Form 8621, Form 8858, Form 8865, Form 8915-E, and Form 8938, and including any elections that are made on a timely filed Form 1040 series return or attachment,
- IRA contribution deadline for the 2020 tax year (both traditional and Roth IRAs),
- Health Savings Account (HSA), Archer Medical Savings Account (Archer MSA), and Coverdell education savings account (Coverdell ESA) contribution deadlines for the 2020 tax year,
- Reporting and payment deadline for the 10% additional tax on amounts includible in gross income for 2020 distributions from IRAs or retirement plans,
- The three-year statute of limitations for filing a refund claim for the 2017 tax year,
- Foreign trusts and estates with federal income tax filing or payment obligations who file Form 1040-NR, and
- Application for tax preparers to apply for the Annual Filing Season Program (AFSP).

Individuals due not have to file Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, to obtain the extended filing deadline. However, Form 4868 must be filed if the taxpayer wishes to extend the filing deadline beyond May 17. Interest, penalties, or additions to tax for failure to file a return do not begin to accrue until May 18, 2021.

In addition to the above extensions, the due date for filing the Form 5498 series of returns related to IRAs and health savings accounts is extended to June 30, 2021 (Form 5498, Form 5498-ESA, and Form 5498-SA). Penalties for failure to file these forms do not begin to accrue until July 1, 2021.

Tax deadlines that are not extended. Notice 2021-21 did not extend the April 15 due date for making 1st quarter 2021 estimated tax payments. Notice 2021-21 also did not extend the due date for filing business returns or any other type of taxpayer who files a federal income tax return on forms outside of the Form 1040 series (such as corporations, partnerships, trusts, estates, or payroll tax returns).
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