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