Ian victims get federal filing relief

Accounting

Hurricane Ian victims throughout Florida now have until Feb. 15 to file various federal individual and business tax returns and make tax payments.

The IRS is offering relief to any area designated by the Federal Emergency Management Agency, which means that individuals and households that reside or have a business anywhere in Florida qualify for the relief. (The current list of eligible localities is always available on the disaster relief page.)

The relief postpones various tax filing and payment deadlines that occurred starting on Sept. 23. Affected individuals and businesses will have until Feb. 15, 2023, to file returns and pay any taxes that were originally due during this period. Individuals who had a valid extension to file their 2021 return due to run out on Oct. 17 will also now have until Feb. 15 to file. Because tax payments related to these 2021 returns were due on April 18, 2022, those payments are ineligible for this relief.

The February deadline also applies to quarterly estimated income tax payments due on Jan. 17 and to 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 with 2021 extensions that run out on Oct. 17. Tax-exempt organizations also have the additional time, including for 2021 calendar-year returns with extensions due to run out on Nov. 15.

Hurricane Ian Makes Florida Landfall With Catastrophic Force
The aftermath of Hurricane Ian

Eva Marie Uzcategui/Bloomberg

Penalties on payroll and excise tax deposits due on or after Sept. 23 and before Oct. 10 will be abated as long as the deposits are made by Oct. 10.

The IRS disaster relief page has details on other returns, payments and tax-related actions qualifying for the additional time.

The service automatically provides filing and penalty relief to any taxpayer with an IRS address of record located in the disaster area. An affected taxpayer who 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 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. 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 or the return for the prior year. Write the FEMA declaration number — DR-4673-FL — on any return claiming a loss.

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