The IRS has extended, to October 16, 2023, tax filing relief for disaster-area taxpayers in California, Alabama, and Georgia to October 16, 2023. This relief applies to various federal individual and business tax returns and tax payments. (IR 2023-33, 2/24/2023)
The list of localities eligible for this relief and other details can be found on the IRS’s disaster-relief page under 2023. The previous tax deadline for these taxpayers was May 15, 2023. See Disaster Relief Provided to Victims of Storms, Flooding, Landslides in California (01/30/2023) and Storm Victims in Georgia, Alabama Get Tax Relief (01/20/2023).
This extended relief applies to:
- Farmers who normally file their returns by March 1
- Individual income tax returns, originally due on April 18
- Various business returns, normally due on March 15 and April 18
- Exempt organization returns normally due on May 15
- Estimated tax payments normally due on April 18, June 15 and September 15, and
- Quarterly payroll and excise tax returns normally due on January 31, April 30 and July 31.
The extended October 16 due date also applies to estimated tax payments for the fourth quarter (Q4) of 2022, originally due on January 17, 2023. This means that taxpayers in the disaster areas can skip making their Q4 payment and make the payment with their 2022 return filed on or before October 16, 2023.
The IRS automatically provides this filing and penalty relief to any taxpayer with an IRS address of record located in a disaster area. Therefore, taxpayers do not need to contact the IRS to get this relief.
Note. If an affected taxpayer receives a late filing or late payment penalty notice from the IRS for a due date that was extended, the taxpayer should call the number on the notice to have the IRS abate the penalty.
In addition, taxpayers who live and/or have a business outside a disaster area but whose tax records are inside a disaster area and workers assisting the relief activities should contact the IRS at 866-562-5227 to obtain this relief.
Finally, individuals and businesses in one of these disaster areas who suffered uninsured or unreimbursed disaster-related losses can choose to claim them on either the return for the year the loss occurred (2023) or the return for the prior year (2022).
For more information about deducting uninsured or unreimbursed disaster losses, see Checkpoint’s Federal Tax Coordinator ¶ M-2000.
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