RP-2021-12: Extending safe harbor for certain mortgage instruments

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January 14, 2021

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Issue Number: RP-21-12

Inside This Issue

Rev. Proc. 2021-12 extends to September 30, 2021, the expiration dates relevant to the application of the safe harbors in Rev. Proc. 2020 26, 2020-18 I.R.B. 753, and Rev. Proc. 2020 34, 2020-26 I.R.B. 990.

Rev. Proc. 2012-12 will appear in IRB 2021-5, dated Feb. 1, 2021.

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