# Mandatory 60-Day Postponement of Certain Tax-Related Deadlines by Reason of a Federally Declared Disaster
> **IRS** · Final regulations. · Published 2021-06-11 · Effective 2021-06-11 · 86 FR 31146
## Document
- **Document number:** 2021-12311
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 86 FR 31146
- **CFR reference:** 26 CFR 1
- **Publication date:** 2021-06-11
- **Effective date:** 2021-06-11
- **Treasury docket:** TD 9950
## Abstract

This document contains final regulations relating to the new mandatory 60-day postponement of certain time-sensitive tax-related deadlines by reason of a federally declared disaster. This document also contains final regulations clarifying the definition of ``federally declared disaster.'' These final regulations affect individuals who reside in or were killed or injured in a disaster area, businesses that have a principal place of business in a disaster area, relief workers who provide assistance in a disaster area, or any taxpayer whose tax records necessary to meet a tax deadline are located in a disaster area.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2021/06/11/2021-12311/mandatory-60-day-postponement-of-certain-tax-related-deadlines-by-reason-of-a-federally-declared)
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