Hurricane Ida relief extended in six states

Accounting

Victims of Hurricane Ida in six states now have until Feb. 15 to file various individual and business federal returns and make tax payments.

The updated relief, extended from Jan. 3, covers the entire states of Louisiana and Mississippi, as well as parts of New York, New Jersey, Connecticut and Pennsylvania.

The current list of eligible localities is on the Around the Nation section of the disaster relief page on IRS.gov.

The updated relief postpones filing and payment deadlines in 2021 that occurred starting on dates varying by state:

  • Aug. 26 for Louisiana;
  • Aug. 28 for Mississippi;
  • Aug. 31 for Pennsylvania; and,
  • Sept. 1 for New York, New Jersey and Connecticut.

Affected individuals and businesses have until Feb. 15, 2022, to file returns and pay taxes originally due during this period. This means individuals who had a valid extension to file their 2020 return that ran out on Oct. 15 will now have until Feb. 15 to file. (Because tax payments related to these 2020 returns were due on May 17, 2021, those payments are ineligible for this relief.)

The February deadline also applies to quarterly estimated income tax payments that were due on Sept. 15 this year and Jan. 18, 2022. Taxpayers in these areas can now skip making their estimated tax payments for both the third and fourth quarters of 2021 and instead include them when they file their 2021 return.

The Feb. 15 deadline also applies to the quarterly payroll and excise tax returns normally due on Nov. 1, 2021, and Jan. 31, 2022. Businesses with an original or extended due date also have the additional time. including calendar-year partnerships and S corporations whose 2020 extensions ran out on Sept. 15 and calendar-year corporations whose 2020 extensions ran out on Oct. 15. It also applies to calendar-year tax-exempt organizations whose 2020 extensions ran out on Nov. 15.

A resident walks through floodwater left behind by Hurricane Ida in LaPlace, Louisiana, on Monday, Aug. 30, 2021.

Luke Sharrett/Bloomberg

The IRS will automatically provide filing and penalty relief to any taxpayer with an IRS address of record located in the disaster area. 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.
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 in the affected area. Taxpayers qualifying for relief who live outside the disaster area need to contact the IRS at (866) 562-5227, including 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 claim them on either the return for the year the loss occurred (in this instance, the 2021 return normally filed next year), or the return for the prior year (2020).

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