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My office is across the hallway from our HR manager. Employee comes in to the office today asking for his W2. Says he needs it right away so he can file before his baby-momma because she took the kids last year and he wants to file first. HR manager explains that the W2s will be coming out mid-January like always. Employee asks "Can I file with my last check stub?" HR manager replies "Yes". Here we go with the start of a new tax season. Tom Modesto, CA

Whose woods these are I think I know, His house is in the vilage though; He will not see me stopping here To watch his woods fill up with snow. My little horse must think it queer To stop without a farmhouse near Between the woods and frozen lake The darkest evening of the year. He gives his harness bells a shake To ask if there is some mistake. The only other sound's the sweep Of easy wind and downy flake. The woods are lovely, dark and deep, But I have promises to keep, And miles to go before I sleep, And miles to go before I sleep. Stopping by Woods on a Snowy Evening - Robert Frost (1874-1963)

IR-2020-279, December 22, 2020 WASHINGTON — The Internal Revenue Service today issued the 2021 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes. Beginning on January 1, 2021, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be: 56 cents per mile driven for business use, down 1.5 cents from the rate for 2020, 16 cents per mile driven for medical, or moving purposes for qualified active duty members of the Armed Forces, down 1 cent from the rate for 2020, and 14 cents per mile driven in service of charitable organizations, the rate is set by statute and remains unchanged from 2020. The standard mileage rate for business use is based on an annual study of the fixed and variable costs of operating an automobile. The rate for medical and moving purposes is based on the variable costs. https://www.irs.gov/newsroom/irs-issues-standard-mileage-rates-for-2021

Even if not paid until next year, I believe the all events test of sec 461(h) are met. Also, since this accrual is not subject to the recurring item exception of reg 1.461-5, the 8 and 1/2 month rule does not apply.