In the case of a taxpayer determined by the Secretary to be affected by a federally declared disaster (as defined by section 165(i)(5)(A)), a significant fire, or a terroristic or military action (as defined in section 692(c)(2)), the Secretary may specify a period of up to 1 year that may be disregarded in determining, under the internal revenue laws, in respect of any tax liability of such taxpayer—
(1) whether any of the acts described in paragraph (1) of section 7508(a) were performed within the time prescribed therefor (determined without regard to extension under any other provision of this subtitle for periods after the date (determined by the Secretary) of such disaster, fire, or action),
(2) the amount of any interest, penalty, additional amount, or addition to the tax for periods after such date, and
(3) the amount of any credit or refund.
In the case of a pension or other employee benefit plan, or any sponsor, administrator, participant, beneficiary, or other person with respect to such plan, affected by a disaster, fire, or action described in subsection (a), the Secretary may specify a period of up to 1 year which may be disregarded in determining the date by which any action is required or permitted to be completed under this title. No plan shall be treated as failing to be operated in accordance with the terms of the plan solely as the result of disregarding any period by reason of the preceding sentence.
The rules of section 7508(b) shall apply for purposes of this section.
In the case of any qualified taxpayer, the period—
(A) beginning on the earliest incident date specified in the declaration to which the disaster area referred to in paragraph (2) relates, and
(B) ending on the date which is 60 days after the later of such earliest incident date described in subparagraph (A) or the date such declaration was issued,
shall be disregarded in determining, under the internal revenue laws, in respect of any tax liability of such qualified taxpayer, whether any of the acts described in subparagraphs (A) through (F) of section 7508(a)(1) were performed within the time prescribed therefor (determined without regard to extension under any other provision of this subtitle for periods after the date determined under subparagraph (B)).
For purposes of this subsection, the term "qualified taxpayer" means—
(A) any individual whose principal residence (for purposes of section 1033(h)(4)) is located in a disaster area,
(B) any taxpayer if the taxpayer's principal place of business (other than the business of performing services as an employee) is located in a disaster area,
(C) any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a disaster area,
(D) any taxpayer whose records necessary to meet a deadline for an act described in section 7508(a)(1) are maintained in a disaster area,
(E) any individual visiting a disaster area who was killed or injured as a result of the disaster, and
(F) solely with respect to a joint return, any spouse of an individual described in any preceding subparagraph of this paragraph.
For purposes of this subsection, the term "disaster area" means an area in which a major disaster for which the President provides financial assistance under section 408 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5174) occurs.
In the case of any person described in subsection (b), a rule similar to the rule of paragraph (1) shall apply for purposes of subsection (b) with respect to—
(A) making contributions to a qualified retirement plan (within the meaning of section 4974(c)) under section 219(f)(3), 404(a)(6), 404(h)(1)(B), or 404(m)(2),
(B) making distributions under section 408(d)(4),
(C) recharacterizing contributions under section 408A(d)(6), and
(D) making a rollover under section 402(c), 403(a)(4), 403(b)(8), or 408(d)(3).
Any period described in paragraph (1) with respect to any person (including by reason of the application of paragraph (4)) shall be in addition to (or concurrent with, as the case may be) any period specified under subsection (a) or (b) with respect to such person.
For purposes of paragraph (1), in the case of multiple declarations relating to a disaster area which are issued within a 60-day period, a separate period shall be determined under such paragraph with respect to each such declaration.
For purposes of this section, the term "significant fire" means any fire with respect to which assistance is provided under section 420 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act.
(Added Pub. L. 105–34, title IX, §911(a), Aug. 5, 1997, 111 Stat. 877; amended Pub. L. 107–16, title VIII, §802(a), June 7, 2001, 115 Stat. 149; Pub. L. 107–134, title I, §112(a), Jan. 23, 2002, 115 Stat. 2433; Pub. L. 110–343, div. C, title VII, §706(a)(2)(D)(vii), Oct. 3, 2008, 122 Stat. 3922; Pub. L. 115–141, div. U, title IV, §401(b)(10)(B), Mar. 23, 2018, 132 Stat. 1202; Pub. L. 116–94, div. Q, title II, §205(a), Dec. 20, 2019, 133 Stat. 3245; Pub. L. 117–58, div. H, title V, §§80501(a), 80504(a), (b)(1), Nov. 15, 2021, 135 Stat. 1335, 1336.)
Section 420 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act, referred to in subsec. (e), is classified to section 5187 of Title 42, The Public Health and Welfare.
2021—Pub. L. 117–58, §80504(b)(1), substituted "Federally declared disaster, significant fire," for "Presidentially declared disaster" in section catchline.
Subsec. (a). Pub. L. 117–58, §80504(a)(1), which directed insertion of ", a significant fire," after "federally declared disaster (as defined in section 165(i)(5)(A))", was executed by making the insertion after "federally declared disaster (as defined by section 165(i)(5)(A))" in introductory provisions, to reflect the probable intent of Congress.
Subsec. (a)(1). Pub. L. 117–58, §80504(a)(2), inserted ", fire," after "disaster".
Subsec. (b). Pub. L. 117–58, §80504(a)(2), inserted ", fire," after "disaster".
Subsec. (d)(1). Pub. L. 117–58, §80501(a)(1)(B), in concluding provisions, substituted "in determining, under the internal revenue laws, in respect of any tax liability of such qualified taxpayer, whether any of the acts described in subparagraphs (A) through (F) of section 7508(a)(1) were performed within the time prescribed therefor (determined without regard to extension under any other provision of this subtitle for periods after the date determined under subparagraph (B))" for "in the same manner as a period specified under subsection (a)".
Subsec. (d)(1)(B). Pub. L. 117–58, §80501(a)(1)(A), substituted "the later of such earliest incident date described in subparagraph (A) or the date such declaration was issued" for "the latest incident date so specified".
Subsec. (d)(3). Pub. L. 117–58, §80501(a)(2), added par. (3) and struck out former par. (3) which defined the term "disaster area".
Subsec. (d)(6). Pub. L. 117–58, §80501(a)(3), added par. (6).
Subsec. (e). Pub. L. 117–58, §80504(a)(3), added subsec. (e).
2019—Subsec. (d). Pub. L. 116–94 added subsec. (d).
2018—Subsec. (a). Pub. L. 115–141 substituted "section 165(i)(5)(A)" for "section 165(h)(3)(C)(i)" in introductory provisions.
2008—Subsec. (a). Pub. L. 110–343 substituted "federally declared disaster (as defined by section 165(h)(3)(C)(i))" for "Presidentially declared disaster (as defined in section 1033(h)(3))" in introductory provisions.
2002—Pub. L. 107–134 amended section catchline and text generally, substituting present provisions for provisions which had: in subsec. (a), authorized Secretary to postpone certain tax-related deadlines by reason of presidentially declared disaster, and in subsec. (b), provided that subsec. (a) would not apply for the purpose of determining interest on any overpayment or underpayment.
2001—Subsec. (a). Pub. L. 107–16 substituted "120 days" for "90 days" in introductory provisions.
Pub. L. 117–58, div. H, title V, §80501(b), Nov. 15, 2021, 135 Stat. 1335, provided that: "The amendment made by this section [amending this section] shall apply to federally declared disasters declared after the date of enactment of this Act [Nov. 15, 2021]."
Pub. L. 117–58, div. H, title V, §80504(c), Nov. 15, 2021, 135 Stat. 1337, provided that: "The amendments made by this section [amending this section] shall apply to fires for which assistance is provided after the date of the enactment of this Act [Nov. 15, 2021]."
Pub. L. 116–94, div. Q, title II, §205(b), Dec. 20, 2019, 133 Stat. 3246, provided that: "The amendment made by this section [amending this section] shall apply to federally declared disasters declared after the date of the enactment of this Act [Dec. 20, 2019]."
Amendment by Pub. L. 110–343 applicable to disasters declared in taxable years beginning after Dec. 31, 2007, see section 706(d)(1) of Pub. L. 110–343, set out as a note under section 56 of this title.
Amendment by Pub. L. 107–134 applicable to disasters and terroristic or military actions occurring on or after Sept. 11, 2001, with respect to any action of the Secretary of the Treasury, the Secretary of Labor, or the Pension Benefit Guaranty Corporation occurring on or after Jan. 23, 2002, see section 112(f) of Pub. L. 107–134, set out as a note under section 6081 of this title.
Pub. L. 107–16, title VIII, §802(b), June 7, 2001, 115 Stat. 149, provided that: "The amendment made by this section [amending this section] shall take effect on the date of enactment of this Act [June 7, 2001]."
Pub. L. 105–34, title IX, §911(c), Aug. 5, 1997, 111 Stat. 878, provided that: "The amendments made by this section [enacting this section] shall apply with respect to any period for performing an act that has not expired before the date of the enactment of this Act [Aug. 5, 1997]."
For provisions that nothing in amendment by Pub. L. 115–141 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Mar. 23, 2018, for purposes of determining liability for tax for periods ending after Mar. 23, 2018, see section 401(e) of Pub. L. 115–141, set out as a note under section 23 of this title.
Pub. L. 116–260, div. N, title II, §274, Dec. 27, 2020, 134 Stat. 1978, provided that: "The Secretary of the Treasury (or the Secretary's delegate) shall ensure that Internal Revenue Service Notice 2020–65 (entitled 'Relief with Respect to Employment Tax Deadlines Applicable to Employers Affected by the Ongoing Coronavirus (COVID–19) Disease 2019 Pandemic') and any successor or related regulation, notice, or guidance is applied—
"(1) by substituting 'December 31, 2021' for 'April 30, 2021' each place it appears therein, and
"(2) by substituting 'January 1, 2022' for 'May 1, 2021' each place it appears therein."
Pub. L. 106–170, title V, §522, Dec. 17, 1999, 113 Stat. 1927, provided that:
"(a)
"(1) whether any of the acts described in paragraph (1) of section 7508(a) of the Internal Revenue Code of 1986 (without regard to the exceptions in parentheses in subparagraphs (A) and (B)) were performed within the time prescribed therefor; and
"(2) the amount of any credit or refund.
"(b)
Pub. L. 105–34, title IX, §915, Aug. 5, 1997, 111 Stat. 879, as amended by Pub. L. 105–277, div. J, title IV, §4003(e)(1), Oct. 21, 1998, 112 Stat. 2681–909, provided that:
"(a)
"(b)
"(c)
"(d)
Memorandum of President of the United States, Aug. 8, 2020, 85 F.R. 49587, provided:
Memorandum for the Secretary of the Treasury
By the authority vested in me as President by the Constitution and the laws of the United States of America, it is hereby ordered as follows:
(a) The deferral shall be made available with respect to any employee the amount of whose wages or compensation, as applicable, payable during any bi-weekly pay period generally is less than $4,000, calculated on a pre-tax basis, or the equivalent amount with respect to other pay periods.
(b) Amounts deferred pursuant to the implementation of this memorandum shall be deferred without any penalties, interest, additional amount, or addition to the tax.
(i) the authority granted by law to an executive department or agency, or the head thereof; or
(ii) the functions of the Director of the Office of Management and Budget relating to budgetary, administrative, or legislative proposals.
(b) This memorandum shall be implemented consistent with applicable law and subject to the availability of appropriations.
(c) This memorandum is not intended to, and does not, create any right or benefit, substantive or procedural, enforceable at law or in equity by any party against the United States, its departments, agencies, or entities, its officers, employees, or agents, or any other person.
(d) You are authorized and directed to publish this memorandum in the Federal Register.
Donald J. Trump.
§ 301.7508A-1 | Postponement of certain tax-related deadlines by reasons of a federally declared disaster or terroristic or military action |
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