Disaster-area taxpayers in most of California and parts of Alabama and Georgia now have until Oct. 16, 2023, to file various federal individual and business tax returns and make tax payments, the Internal Revenue Service announced today. Previously, the deadline had been postponed to May 15 for these areas.
Overview
The IRS is offering relief to any area designated by the Federal Emergency Management Agency (FEMA) in these three states. There are four different eligible FEMA declarations, and the start dates and other details vary for each of these disasters. The current list of eligible localities and other details for each disaster is always available on the Tax Relief in Disaster Situations page on IRS.gov.
This disaster relief provided in California, Georgia, and Alabama postpones various tax payment and filing deadlines until October 16th. This includes individual tax returns as well as business tax returns.
Contributions
In addition to several deadlines for different tax returns being extended in these disaster areas, eligible taxpayers will also have the opportunity to make 2022 contributions to their IRAs and health saving accounts. Estimated tax payments are also set to be changed to the date of October 16th in these designated areas, as well as quarterly payroll and excise tax returns.
Wrap Up
The IRS Disaster Assistance and Emergency Relief for Individuals and Businesses page have details on other returns, payments, and tax-related actions qualifying for the additional time. Taxpayers in the affected areas do not need to file any extension paperwork, and they do not need to call the IRS to qualify for the extended time.
The IRS automatically provides filing and penalty relief to any taxpayer with an IRS address of record located in the disaster area. Therefore, taxpayers do not need to contact the agency to get this relief. However, if an affected taxpayer receives a late filing or late payment penalty notice from the IRS that has an original or extended filing, payment, or deposit due date falling within the postponement period, the taxpayer should call the number on the notice to have the penalty abated.