IRS Confirms Delay of Tax Filing Deadline to Include HSA Contribution Extensions

March 30, 2021

The IRS has issued Notice 2021-21, officially delaying the April 15, 2021 federal income tax filing due date for individuals for the 2020 tax year to May 17, 2021. This delay is a result of the ongoing COVID-19 Emergency Declaration issued in March 2020. The due date is automatically postponed from April 15, 2021 to May 17, 2021; there is no need to file an extension to receive this relief.

In conjunction with the Form 1040 series delay, Notice 2021-21 also automatically postpones to May 17, 2021, the due date for affected taxpayers to make 2020 contributions to their health savings accounts (HSAs) and Archer medical savings accounts (Archer MSAs).

While this guidance only applies to the filing of federal tax returns, many states have issued similar delays. Individuals are advised to review their state and local regulations to ensure compliance with all 2020 filing deadlines.