코로나19 사태에 대응하기 위해,

미국 정부(Treasury & IRS)는 미국 개인납세자의 2020년도 소득에 대해 신고기한 및 납부기한을 모두 May 17, 2021으로 01개월 연장하는 조치를 단행하였습니다.

(발표 일지)

- 2021. 03. 05일 요청: AICPA 협회에서 신고/납부기한 June 15, 2021으로 연장 요청

- 2021. 03. 17일 발표: 개인납세자의 신고/납부기한 모두 July 15, 2020으로 연장

<연방소득세 신고/납부 일정 변경>, 2020년 귀속 소득에 적용

Tax Day now May 17:

Treasury, IRS extend filing and payment deadline federal tax payments regardless

of amount owed

IR-2021-59, March 17, 2021

WASHINGTON — The Treasury Department and Internal Revenue Service announced today that the federal income tax filing due date for individuals for the 2020 tax year will be automatically extended from April 15, 2021, to May 17, 2021. The IRS will be providing formal guidance in the coming days.

"This continues to be a tough time for many people, and the IRS wants to continue to do everything possible to help taxpayers navigate the unusual circumstances related to the pandemic, while also working on important tax administration responsibilities," said IRS Commissioner Chuck Rettig. "Even with the new deadline, we urge taxpayers to consider filing as soon as possible, especially those who are owed refunds. Filing electronically with direct deposit is the quickest way to get refunds, and it can help some taxpayers more quickly receive any remaining stimulus payments they may be entitled to."

Individual taxpayers can also postpone federal income tax payments for the 2020 tax year due on April 15, 2021, to May 17, 2021, without penalties and interest, regardless of the amount owed. This postponement applies to individual taxpayers, including individuals who pay self-employment tax. Penalties, interest and additions to tax will begin to accrue on any remaining unpaid balances as of May 17, 2021. Individual taxpayers will automatically avoid interest and penalties on the taxes paid by May 17.