Candace J. Dixon
An IRS notice is a public pronouncement that may contain guidance involving substantive interpretations of the Internal Revenue Code or other provisions of the law. Notices can be used to relate what regulations will say in situations where the regulations may not be published in the immediate future.
These are the IRS notices from 2021 linked to their text where they were published in the Internal Revenue Bulletin.
Notice 2021-66: Superfund; Initial List of Taxable Substances; Registration; Procedural Rules; Request for Comments; Suspension of Notice 89-61
Notice 2021-65: Termination of the Employee Retention Credit under Section 3134 of the Code in the Fourth Calendar Quarter of 2021 for Certain Employers
Notice 2021-64: 2021 Required Amendments List for Individually Designed Qualified and Section 403(b) Plans
Notice 2021-63: Temporary 100-Percent Deduction Applies to Meal Portion of 2021 and 2022 Per Diem Rate or Allowance
Notice 2021-62: Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates - November 2021
Notice 2021-61: 2022 Limitations Adjusted as Provided in Section 415(d), etc.
Notice 2021-60: Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates - October 2021
Notice 2021-59: Deferred Applicability Dates for Foreign Currency Guidance
Notice 2021-58: Extension of COBRA election and premium payment deadlines under section 7508A(b)
Notice 2021-57: Funding relief of or multiemployer defined benefit pension plans under the
American Rescue Plan Act of 2021
Notice 2021-56: Standards for Section 501(c)(3) Status of Limited Liability Companies
Notice 2021-55: Extension of Replacement Period for Livestock Sold on Account of Drought
Notice 2021-54: Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates - September - 2021
Notice 2021-53: Guidance on Reporting Qualified Sick Leave Wages and Qualified Family Leave Wages Paid For Leave Provided in 2021
Notice 2021-51: Applicability Date of Certain Regulations Under Sections 1446(a) and (f)
Notice 2021-50: Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates - August 2021
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 2021
Notice 2021-47: 2021 Section 43 Inflation Adjustment
Notice 2021-46: Premium Assistance for COBRA Benefits Part II
Notice 2021-45: State Populations Residing in a Qualified Disaster Zone
Notice 2021-44: Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates - July 2021
Notice 2021-43: Work Opportunity Tax Credit (WOTC) Transition Relief under Internal Revenue Code § 51
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 Pandemic
Notice 2021-40: Extension of Temporary Relief from the Physical Presence Requirement
Notice 2021-39: Transition Period Penalty Relief for New Schedules K-2 and K-3 for Forms 1065,1120-S and 8865
Notice 2021-37: Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates - June 2021
Notice 2021-36: Section 59A Qualified Derivative Payments Reporting Requirements
Notice 2021-35: Credit for Carbon Oxide Sequestration 2021 Section 45Q Inflation Adjustment Factor
Notice 2021-34: Reference Price for Section 45I Credit for Production of Natural Gas from Marginal Wells During Taxable Years Beginning in Calendar Year 2020
Notice 2021-33: Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates - May 2021
Notice 2021-31: Premium Assistance for COBRA Benefits
Notice 2021-30: 2021 Marginal Production Rates
Notice 2021-29: 2020 Section 45K(d)(2)(C) Reference Price
Notice 2021-28: Public Recommendations Invited on Items to be Included on the 2021-2022 Priority Guidance Plan
Notice 2021-27: Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates - April 2021
Notice 2021-26: Taxation of Dependent Care Benefits Available Pursuant to an Extended Claims Period or Carryover
Notice 2021-25: Temporary 100-Percent Deduction for Business Meal Expenses
Notice 2021-24: Relief from Penalty for Failure to Deposit Employment Taxes
Notice 2021-23: Guidance on the Employee Retention Credit under the CARES Act for the First and Second Calendar Quarters of 2021
Notice 2021-22: Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates - March 2021
Notice 2021-21: Relief for Form 1040 Filers Affected by Ongoing Coronavirus Disease 2019 Pandemic
Notice 2021-20: Guidance on the Employee Retention Credit under Section 2301 of the Coronavirus Aid, Relief, and Economic Security Act
Notice 2021-19: 2021 Calendar Year Resident Population Figures
Notice 2021-18: Determination of Housing Cost Amounts Eligible for Exclusion or Deduction for 2021
Notice 2021-17: Clarification of Notice 2021-12 (Further Temporary Relief for LIHTC Projects Due to COVID-19)
Notice 2021-16: Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates - February 2021
Notice 2021-15: Additional Relief for Coronavirus Disease (COVID-19) Under § 125 Cafeteria Plans
Notice 2021-14: n/a
Notice 2021-13: Relief for Partnerships from Certain Penalties Related to the Reporting of Partners’ Beginning Capital Account Balances
Notice 2021-12: Further Temporary Relief for LIHTC Projects Due to COVID-19
Notice 2021-10: Extension of Relief for Qualified Opportunity Funds and Investors Affected by Ongoing Coronavirus Disease 2019 Pandemic
Notice 2021-09: Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates - January 2021
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)
Notice 2021-07: COVID-19 Relief for Employers Using the Automobile Lease Valuation Rule
Notice 2021-06: Waiver of Information Reporting Requirements with Respect to Certain Amounts Excluded from Gross Income
Notice 2021-05: Beginning of Construction for Sections 45 and 48; Extension of Continuity Safe Harbor for Offshore Projects and Federal Land Projects
Notice 2021-04: Final Extension of Temporary Relief for Fuel Removals Destined for Nontaxable Use Due to West Shore Pipeline Shutdown
Notice 2021-03: Extension of Temporary Relief from the Physical Presence Requirement for Spousal Consents Under Qualified Retirement Plans
Notice 2021-02: 2021 Standard Mileage Rates
Notice 2021-01: Mandatory E-filing of Form 4720 by Private Foundations