The IRS has issued an automatic extension of the due date to submit the QI periodic certification for QIs that have a certification period ending on December 31, 2020 (e.g., certification period covering 2018 – 2020).
For QIs that intend to perform the periodic review of 2018 or 2019, or intend to request a waiver of the periodic review the extended deadline to submit the QI periodic certification is December 1, 2021.
For QIs that will perform a periodic review of the 2020 tax year, the extended deadline is March 1, 2022.