Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Important Changes This Year

Extended and Expired Legislation

Extended and Expired Legislation

The following were one-year provisions for tax year 2020 and may have 2022 application:

  • Deferred payment of the employer’s share of Social Security tax for self-employed individuals. The last payment is due January 3, 2023.
  • Coronavirus-related withdrawals up to $100,000 from IRAs or workplace retirement plans taken in 2020 could be spread over three tax years (2020, 2021, 2022) or recontributed to a qualified plan within three years of the day after the date of distribution.
  • Waiver of required minimum distribution rules for certain defined contribution plans and IRAs for calendar year 2020.


Congress may enact additional legislation that will affect taxpayers after this publication goes to print. Any changes will be reflected in Publication 4491-X, VITA/TCE Training Supplement, available in mid-January on