The IRS issued WV-2021-01 to provide “affected taxpayers” who were victims of severe storms and flooding in West Virginia relief with postponed deadlines for the completion of certain time-sensitive acts, many of which are related to IRAs, employer plans, HSAs, or Coverdell ESAs.  The relief is similar to the relief that was provided earlier this year to “affected taxpayers” who were victims of the winter storms in Texas, Oklahoma, and Louisiana as well as storms in Alabama, Kentucky, and Tennessee. Under the relief of WV-2021-01, time-sensitive acts referenced in the news relief with a due date to be performed on or after February 27, 2021, and before June 30, 2021, are postponed until June 30, 2021. This includes IRA and HSA contributions for tax year 2020.