Deadline Relief Issued for Victims of Various Storms, Wildfires
The IRS recently issued several news releases announcing postponements of tax-related deadlines for affected taxpayers. The relief includes completion of acts described in IRS Revenue Procedure 2018-58 and Treasury Regulation 301.7508A-1(c)(1), which include filing Form 5500 series returns for retirement plans, completing rollovers, and making retirement plan loan payments.
“Affected taxpayer” automatically includes any individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Those who reside or have a business located outside the covered disaster area, but have been affected by the disaster, may contact the IRS at 866-562-5227 to request relief.
California
On August 27, 2021, the IRS issued News Release CA-2021-03 announcing the postponement of tax-related deadlines for California wildfire victims. The tax relief postpones various tax filing and payment deadlines that began on July 14, 2021. Affected taxpayers with a covered deadline on or after July 14, 2021, and before November 15, 2021, will have until November 15, 2021, to complete certain time-sensitive, tax-related acts.
Affected individuals and households that reside or have a business in Lassen, Nevada, Placer, and Plumas counties, as well as taxpayers with records located in the covered area that are needed to meet covered deadlines qualify for relief.
Tennessee
Also on August 27, 2021, the IRS issued News Release TN-2021-01 announcing the postponement of tax-related deadlines for Tennessee victims of severe storms and flooding. The tax relief postpones various tax filing and payment deadlines that began on August 21, 2021. Affected taxpayers with a covered deadline on or after August 21, 2021, and before January 3, 2022, will have until January 3, 2022, to complete certain time-sensitive, tax-related acts.
Affected individuals and households that reside or have a business in Dickson, Hickman, Houston, and Humphreys counties, as well as taxpayers with records located in the covered area that are needed to meet covered deadlines qualify for relief.
Louisiana
On August 31, 2021, the IRS issued news releases IR-2021-175 and LA-2021-04 announcing the postponement of certain tax-related deadlines for Hurricane Ida victims in Louisiana. The tax relief postpones various tax filing and payment deadlines that began August 26, 2021. Affected taxpayers with a covered deadline on or after August 26, 2021, and before January 3, 2022, will have until January 3, 2022, to complete the acts. Additionally, penalties on deposits due on or after August 26, 2021, and before September 10, 2021, will be abated, as long as the tax deposits are made by September 10, 2021.
Affected individuals and households who reside or have a business anywhere in the state of Louisiana, as well as taxpayers with records located in the covered area that are needed to meet covered deadlines qualify for relief. This relief will be automatically granted to taxpayers in Ida-impacted locations in neighboring states designated by the Federal Emergency Management Agency (FEMA) as qualifying for individual or public assistance.
New York
On September 9, 2021, the IRS issued News Release NY-2021-01 announcing the postponement of certain tax-related deadlines for victims of Hurricane Ida in New York. The tax relief postpones various tax filing and payment deadlines that began September 1, 2021. Affected taxpayers with a covered deadline on or after September 1, 2021, and before January 3, 2022, will have until January 3, 2022, to complete the acts.
Affected individuals and households who reside or have a business in Bronx, Kings, New York, Queens, Richmond, and Westchester counties, as well as taxpayers with records located in the covered area that are needed to meet covered deadlines qualify for relief.
New Jersey
On September 10, 2021, the IRS issued News Release NJ-2021-01 announcing the postponement of certain tax-related deadlines for victims of Hurricane Ida in New Jersey. The tax relief postpones various tax filing and payment deadlines that began September 1, 2021. Affected taxpayers with a covered deadline on or after September 1, 2021, and before January 3, 2022, will have until January 3, 2022, to complete the acts.
Affected individuals and households who reside or have a business in Bergen, Gloucester, Hunterdon, Middlesex, Passaic, and Somerset counties, as well as taxpayers with records located in the covered area that are needed to meet covered deadlines qualify for relief. This relief will be automatically granted to taxpayers in Ida-affected locations in other parts of the state subsequently designated by FEMA.
Mississippi
On September 10, 2021, the IRS issued News Release MS-2021-02 announcing the postponement of certain tax-related deadlines for victims of Hurricane Ida in Mississippi. The tax relief postpones various tax filing and payment deadlines that began August 28, 2021. Affected taxpayers with a covered deadline on or after August 28, 2021, and before November 1, 2021, will have until November 1, 2021, to complete the acts.
Affected individuals and households who reside or have a business in all counties in Mississippi and the Mississippi Choctaw Indian Reservation, as well as taxpayers with records located in the covered area that are needed to meet covered deadlines qualify for relief.
North Carolina
On September 13, 2021, the IRS issued News Release NC-2021-01 announcing the postponement of certain tax-related deadlines for victims of Tropical Storm Fred in North Carolina. The tax relief postpones various tax filing and payment deadlines that began August 16, 2021. Affected taxpayers with a covered deadline on or after August 16, 2021, and before December 15, 2021, will have until December 15, 2021, to complete the acts.
Affected individuals and households who reside or have a business in Avery, Buncombe, Haywood, Madison, Transylvania, Watauga, and Yancey counties, as well as taxpayers with records located in the covered area that are needed to meet covered deadlines, qualify for relief.
Pennsylvania
On September 14, 2021, the IRS issued News Release PA-2021-05 announcing the postponement of certain tax-related deadlines for victims of Hurricane Ida in Pennsylvania. The tax relief postpones various tax filing deadlines that began August 31, 2021. Affected taxpayers with a covered deadline on or after August 31, 2021, and before January 3, 2022, will have until January 3, 2022, to complete the acts.
Affected individuals and households who reside or have a business in Bucks, Chester, Delaware, Montgomery, Philadelphia, and York counties, as well as taxpayers with records located in the covered area that are needed to meet covered deadlines, qualify for relief.
