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WASHINGTON — Hurricane Ian
victims throughout Florida now have until
Feb. 15, 2023, to file
various federal individual and business tax returns and make tax payments,
the Internal Revenue Service announced today.
The IRS is offering relief to any area designated by
the Federal Emergency Management Agency (FEMA). This means that individuals and households
that reside or have a business anywhere in the state of Florida qualify for
tax relief. The current list
of eligible localities is always available on the disaster relief page on IRS.gov.
The
tax relief postpones various tax filing and payment deadlines that occurred
starting on Sept. 23,
2022. As a result, affected individuals and businesses will have until Feb.
15, 2023, to file returns and
pay any taxes that were originally due during this period.
This means individuals who had
a valid extension to file their 2021 return due to run out on Oct. 17, 2022,
will now have until Feb. 15, 2023, to file. The IRS noted, however, that
because tax payments related to these 2021 returns were due on April 18,
2022, those payments are not eligible for this relief.
The Feb. 15, 2023, deadline also applies to
quarterly estimated income tax payments due on Jan. 17, 2023, and the
quarterly payroll and excise tax returns normally due on Oct. 31, 2022, and
Jan. 31, 2023. Businesses with an original or extended due date also
have the additional time including, among others, calendar-year corporations
whose 2021 extensions run out on Oct. 17, 2022. Similarly, tax-exempt
organizations also have the additional time, including for 2021 calendar-year
returns with extensions due to run out on Nov. 15, 2022.
In addition, penalties on payroll and excise
tax deposits due on or after Sept. 23, 2022, and before Oct. 10, 2022, will be abated as long as the deposits are made by Oct. 10, 2022.
The IRS disaster relief page has details on other returns, payments and
tax-related actions qualifying for the additional 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.
In addition, the IRS will work with any
taxpayer who lives outside the disaster area but whose records necessary to
meet a deadline occurring during the postponement period are located in the
affected area. Taxpayers qualifying for relief who live outside the disaster
area need to contact the IRS at 866-562-5227. This also includes workers
assisting the relief activities who are affiliated with a recognized
government or philanthropic organization.
Individuals and businesses in a federally
declared disaster area who suffered uninsured or unreimbursed
disaster-related losses can choose to claim them on either the return for the
year the loss occurred (in this instance, the 2022 return normally filed next
year), or the return for the prior year (2021). Be sure to write the FEMA
declaration number – DR-4673-FL − on any
return claiming a loss. See Publication
547 for details.
The tax relief is part of a coordinated
federal response to the damage caused by Hurricane Ian and is based on local
damage assessments by FEMA. For information on disaster recovery, visit disasterassistance.gov.
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