### Question
Can you define what additional payment determination date means?


### Answer
**Additional payment determination date** is defined as the following in *26 U.S.C. § 6428B*:

> the earlier of—


(I) the date which is 90 days after the 2020 calendar year filing deadline, or


(II) September 1, 2021

#### Citation:
  - *26 U.S.C. § 6428B*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 65-ABATEMENTS, CREDITS, AND REFUNDS > Subchapter B-Rules of Special Application**

