At the beginning of the pandemic in March of 2020, the President issued an emergency declaration that included instructions to the Secretary of the Treasury “to provide relief from tax deadlines to Americans who have been adversely affected by the COVID-19 emergency, as appropriate, pursuant to 26 U.S.C. 7508A(a).” 

On March 17, 2021, the Internal Revenue Service (IRS) extended the tax filing deadline for individuals from April 15 to May 17, 2021. Then on Monday of this week, Notice 2021-21 was issued by the IRS to provide further clarification. 

Notice 2021-21 clarified that the postponement of the deadline for Federal income tax returns automatically extends the deadlines for contributions to certain qualified medical expense plans. Taxpayers now have until May 17, 2021 to make 2020 contributions to health savings accounts (HSAs) and Archer Medical Savings Accounts (Archer MSAs).

We will continue to keep you updated on the fast-moving changes related to COVID-19 relief.