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 Regulations Revenue Procedures Revenue Rulings Treasury Directives Announcements Notices 2023 Notice 2023-37, Expenses Related to COVID-19 and Preventive Care for Purposes of High Deductible Health PlansPDF Notice 2023-21, Lookback Periods for Claims for Credit or Refund for Returns with Due Dates Postponed by Notice 2020-23 or Notice 2021-21 2022 Notice 2022-45, Extends time to amend Individual Retirement Arrangement plans and certain other retirement plansPDF Notice 2022-36, Penalty Relief for Certain Taxpayers Filing Returns for Taxable Years 2019 and 2020PDF Notice 2022-33, An extension of deadline for retirement plansPDF 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, 2022PDF Notice 2022-05, New relief and extension of previous temporary relief for Qualified Low-Income Housing ProjectsPDF Notice 2022-01, Instructions for Lenders and Loan Servicers Regarding Certain Discharged Student LoansPDF 2021 Notice 2021-65, Termination of the Employee Retention Credit under Section 3134 of the Code in the Fourth Calendar Quarter of 2021 for Certain EmployersPDF Notice 2021-63, Temporary 100-Percent Deduction Applies to Meal Portion of 2021 and 2022 Per Diem Rate or AllowancePDF Notice 2021-58, Extension timeframes for elections and payments of COBRA premiumsPDF Notice 2021-57, Funding relief for multiemployer defined benefit pension plans under the American Rescue Plan Act of 2021PDF Notice 2021-53, Guidance on Reporting Qualified Sick Leave Wages and Qualified Family Leave Wages Paid For Leave Provided in 2021PDF 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 2021PDF Notice 2021-46, Premium Assistance for COBRA Benefits Part IIPDF 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 PandemicPDF 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 RequirementPDF Notice 2021-40, Extension of Temporary Relief from the Physical Presence RequirementPDF Notice 2021-31, Premium Assistance for COBRA BenefitsPDF Notice 2021-26, Taxation of Dependent Care Benefit Available Pursuant to n Extended Claims Period or CarryoverPDF Notice 2021-25, Temporary 100-Percent Deduction for Business Meal ExpensesPDF Notice 2021-24, Relief from Penalty for Failure to Deposit Employment TaxesPDF Notice 2021-23, Guidance on the Employee Retention Credit under the CARES Act for the First and Second Calendar Quarters of 2021PDF Notice 2021-21, Relief for Form 1040 Filers Affected by Ongoing Coronavirus Disease 2019 PandemicPDF Notice 2021-20, Guidance on the Employee Retention Credit under Section 2301 of the Coronavirus Aid, Relief, and Economic Security ActPDF Notice 2021-15, Additional Relief for Coronavirus Disease (COVID-19) under § 125 Cafeteria PlansPDF Notice 2021-12, Relief for Qualified Low-Income Housing ProjectsPDF Notice 2021-11, Additional Relief with Respect to Employment Tax Deadlines Applicable to Employers Affected by the Ongoing Coronavirus (COVID-19) Disease 2019 PandemicPDF Notice 2021-10, Extension of Relief for Qualified Opportunity Funds and Investors Affected by Ongoing Coronavirus Disease 2019 PandemicPDF 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 IncomePDF Notice 2021-03, Extension of Temporary Relief from the Physical Presence Requirement for Spousal Consents Under Qualified Retirement Plans PDF 2020 Notice 2020-82, Implementation of the CARES Act Extended January 1, 2021 Due Date for Contributions to Defined Benefit PlansPDF 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 PandemicPDF 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 distributionsPDF Notice 2020-61, Provides guidance regarding the special rules relating to single-employer defined benefit pension plans under § 3608 of the CARES ActPDF 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) pandemicPDF 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 PandemicPDF 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 DeadlinesPDF Notice 2020-54, Guidance on Reporting Qualified Sick Leave Wages and Qualified Family Leave Wages Paid Pursuant to the Families First Coronavirus Response ActPDF Notice 2020-53, Temporary relief from certain requirements for qualified low-income housing projects and for qualified residential rental projectsPDF 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) PlansPDF Notice 2020-51, Guidance on Waiver of 2020 Required Minimum DistributionsPDF Notice 2020-50, Guidance for Coronavirus-Related Distributions and Loans from Retirement Plans Under the CARES ActPDF Notice 2020-49, Tax Relief from Tax Deadlines for Investors in New Markets Tax Credit TransactionsPDF 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 DeadlinesPDF 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) PandemicPDF Notice 2020-42, Temporary Relief from the Physical Presence Requirement for Spousal Consents Under Qualified Retirement PlansPDF Notice 2020-41, Beginning of Construction for Sections 45 and 48; Extension of Continuity Safe Harbor to Address Delays Related to COVID-19PDF Notice 2020-39, Relief for Qualified Opportunity Funds and Investors Affected by Ongoing Coronavirus Disease 2019PDF 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 PandemicPDF 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 ArrangementsPDF 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 PlansPDF Notice 2020-26, Extension of Time to File Application for Tentative Carryback AdjustmentPDF Notice 2020-25, Expanded Temporary Rule Allowing Governmental Issuers to Purchase Certain of Their Own Tax-Exempt BondsPDF Notice 2020-23, Update to Notice 2020-18, Additional Relief for Taxpayers Affected by Ongoing Coronavirus Disease 2019 PandemicPDF Notice 2020-22, Relief from Penalty for Failure to Deposit Employment TaxesPDF Notice 2020-21, Effective Date for Employment Tax Credits Under the Families First Coronavirus Response ActPDF 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 DeadlinesPDF Notice 2020-18, Relief for Taxpayers Affected by Ongoing Coronavirus Disease 2019 PandemicPDF Notice 2020-15, High Deductible Health Plans and Expenses Related to COVID-19PDF Regulations 2021 REG-109128-21, Information Reporting of Health Insurance Coverage and Other Issues under §§ 5000A, 6055, and 6056PDF 2020 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 RegulationsPDF Revenue Procedures 2022 Revenue Procedure 2022-22, Simplified procedures for certain bona fide residents of the Commonwealth of Puerto Rico (Puerto Rico) to claim the child tax creditPDF Revenue Procedure 2022-12, Individuals required to make returns of incomePDF 2021 Revenue Procedure 2021-54, Discount Factors Revenue Procedure 2021-53, Safe harbor for REITs and RICsPDF 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 forgivenessPDF 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 programsPDF 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) LoansPDF 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 bondsPDF Revenue Procedure 2021-33, Safe harbor permitting employers to exclude certain amounts from gross receipts solely for determining eligibility for the ERCPDF Revenue Procedure 2021-14, Special elections for taxpayers with Farming Loss NOLsPDF Revenue Procedure 2021-24, Advance Child Tax CreditPDF Revenue Procedure 2021-23, Changes to inflation adjustments for TY 2021PDF 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 EducatorsPDF Revenue Procedure 2021-09, Safe Harbor for Certain Skilled Nursing FacilitiesPDF 2020 Revenue Procedure 2020-51, Safe Harbor for Paycheck Protection ProgramPDF 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 bondsPDF Revenue Procedure 2020-34, Temporary safe harbors for the purpose of determining the Federal tax status of certain arrangements that hold real property as trustsPDF Revenue Procedure 2020-30, Certain activities not taken into account for purposes of Form 8858 as a result of travel restrictionsPDF Revenue Procedure 2020-28, Procedures for individuals who are not required to file income tax returns to receive Economic Impact PaymentPDF Revenue Procedure 2020-27, Relief for certain individuals related to the foreign earned income exclusion under Sec. 911PDF Revenue Procedure 2020-26, Safe harbors for modifications to certain mortgage loans in connection with a forbearance programPDF Revenue Procedure 2020-24, Provides guidance under the CARES Act to taxpayers with net operating lossesPDF 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 RequestPDF Revenue Procedure 2020-22, Tax Relief Regarding the Business Interest Expense Deduction LimitationPDF 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 bondsPDF Revenue Procedure 2020-20, Relief for certain nonresident individuals affected by COVID-19 travel disruptionsPDF Revenue Procedure 2020-19, Safe harbor for distributions declared by a publicly offered REIT or publicly offered RIC on or after April 1, 2020PDF Revenue Rulings 2021 Revenue Ruling 2021-02, Obsoletes Notice 2020-32 and Rev. Rul. 2020-27 due to the enactment of the COVID-related Tax Relief Act of 2020PDF 2020 Revenue Ruling 2020-27, Paycheck Protection ProgramPDF Treasury Directives 2020 TD 9943, Additional Guidance Regarding Limitation on Deduction for Business Interest ExpensePDF TD 9904, Temporary Regulation, Recapture of Excess Employment Tax Credits under the Families First Act and the CARES Act Announcements 2023 Announcement 2023-16, Public Hearings on Proposed Regulations to Be Conducted in Person with Telephone Option AvailablePDF 2021 Announcement 2021-07, Amounts Paid for Certain Personal Protective Equipment Treated as Medical ExpensesPDF Announcement 2021-02, Correction of Forms 1099-MISC for Certain CARES Act Subsidized Loan PaymentsPDF 2020 Announcement 2020-17, Due date postponed for reporting and payment of excise taxes relating to minimum required contributions delayed under § 3608(a) of the CARES Act PDF Announcement 2020-12, Information Reporting Requirements for Paycheck Protection Program Loans Forgiven under the CARES Act Related Topics News Releases Tax Tips Frequently Asked Questions Fact Sheets YouTube Videos Guidance Ready-to-Use Articles Statements E-Posters and Toolkits Other Resources