IRS Notice 2021-12: Housing Credit Coronavirus Relief Guidance Extension and Expansion
This notice extends and expands temporary relief originally provided under previous Notice 2020-23 and Notice 2020-53 from certain requirements under Section 42 of the Internal Revenue Code for Housing Credit properties in response to the ongoing COVID-19 pandemic. Notice 2021-17 provides further clarification on the implementation of this Notice.
The deadline extensions and waivers provided in this Notice have since expired; however, the IRS issued a subsequent Notice, Notice 2022-05 providing further extension and expanding on the guidance in this Notice.