On Thursday May 28, 2020, the IRS released Notice 2020-35 which extended the filing date for Form 5498-IRA Contribution Information, Form 5498-ESA-Coverdell ESA Contribution Information, and Form 5498-SA-HSA, Archer MSA, or Medicare Advantage MSA Information to August 31, 2020. The filing date had previously been extended to July 15, 2020 in Notice 2020-23. The notice provides that penalties for the time period between the original due date and August 31, 2020 will be disregarded and penalties for a postponed filing will now begin to accrue on September 1, 2020.