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IRS Notice 2021-12: Housing Credit Coronavirus Relief Guidance Extension and Expansion

Published on January 15, 2021
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.

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