The U.S. Department of Education announced it will extend the federal student loan relief until January 31, 2022 [U.S. Department of Education, Press Release, 8-6-21; Federal Student Aid notice]. This final extension sets a “definitive end date” to the relief.

The General Services Administration (GSA) issued its annual updated list of federal maximum per diem rates for travel to locations within the continental United States (CONUS). Per Diem Bulletin FTR 22-01 is effective for travel undertaken on or after October 1, 2021 [86 F.R. 45731, 8-16-21].

On March 9, the IRS released the 2021 Form 941, Employer’s Quarterly Federal Tax Return, and its instructions. The IRS also revised the instructions for Form 941, Schedule B and the instructions for Form 941, Schedule R.

By March 31, 2021, California private employers with 100 or more employees that are required to file the annual federal Employer Information Report (EEO-1) are required to submit a pay data report to the state. The California Pay Data Reporting Portal is open.

On January 20, President Biden requested that the Secretary of Education extend COVID-19-related relief for federal student loan borrowers. The U.S. Department of Education has indicated on its Coronavirus and Forbearance Info for Students, Borrowers, and Parents website that the relief will be extended at least through September 30, 2021. Without the extension, the relief measures would have expired on January 31.

The IRS released the 2021 Form W-2, Wage and Tax Statement, Form W-3, Transmittal of Wage and Tax Statements, and the General Instructions for Forms W-2 and W-3. The instructions have been updated to address how employers should handle COVID-19-related employment tax credits.

The IRS 2021 Circular E, Employer’s Tax Guide (Publication 15) and the Employer’s Tax Guide to Fringe Benefits (Publication 15-B).

The IRS released the 2021 Employer’s Supplemental Tax Guide (Publication 15-A). The 2021 Circular E, Employer’s Tax Guide (Publication 15), and the Employer’s Tax Guide to Fringe Benefits (Publication 15-B).

As the COVID-19 pandemic continues to affect people across the country, states have extended their guidance regarding nexus and withholding requirements. Here are some recent state developments.