Notice 2021-21 provides disaster relief, in the form of postponing certain Federal tax filing and payment deadlines, and associated interest, penalties, and additions to tax, for taxpayers filing Form 1040 series returns, who have been adversely affected by the Coronavirus Disease 2019 (COVID-19) pandemic. This notice also postpones, for individual taxpayers, the time for filing Federal income tax refund claims due on April 15, 2021, and extends the time for return preparers to participate in the Annual Filing Season Program for the 2021 calendar year.
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