Extended Payment Period for Deferred Payroll Taxes
This is a change from the original April 30, 2021 deadline provided in Notice 2020-65, which was issued on August 28, 2020. The date was extended under the Consolidated Appropriations Act of 2021.
The new notice states:
The Notice also clarifies that because December 31, 2021 is a legal holiday, payments made on January 3, 2022 will be considered timely.
The deferral was enacted through a Presidential Memorandum on August 8, 2020, to provide financial relief during the COVID-19 pandemic.Sign up for e-news and alerts