IRS Further Extends Tax Relief for 2023 Hawaii Wildfire Victims

he IRS has extended an earlier postponement, until August 7, 2024, for individuals and businesses with filing and tax-payment deadlines affected by the August 8, 2023, wildfires in Hawaii. Previously, the deadline was February 15, 2024. (IR 2024-82, 3/27/2024)

For affected taxpayers in Maui and Hawaii counties this means they will now have until August 7, 2024, to file their 2023 returns and pay any taxes due. This relief is in addition to the tax relief the IRS announced last August.

Filing and payment relief

Affected individuals and businesses will have until August 7, 2024, to file and pay any taxes that were due during this period.

The August 7, 2024, deadline will now apply to:

• Individual income tax returns and payments normally due on April 15, 2024,
• 2023 contributions to IRAs and health savings accounts for eligible taxpayers,
• Quarterly estimated income tax payments normally due on September 15, 2023, and January 16, April 15, and June 17, 2024,
• Quarterly payroll and excise tax returns normally due on October 31, 2023, and January 31, April 30 and July 31, 2024,
• Calendar-year partnership and S corporation returns normally due on March 15, 2024,
• Calendar-year corporation and fiduciary returns and payments normally due on April 15, 2024, and
• Calendar-year tax-exempt organization returns normally due on May 15, 2024.

For more information about postponement of tax deadlines for federal disaster victims, see Checkpoint’s Federal Tax Coordinator ¶ S-8500.