IRS Grants Tax Automatic Extension for Taxpayers Affected by Hurricane Ian

This IRS relief postpones tax filing and payment deadlines for federal individual and business tax returns with deadlines occurring beginning on September 23, 2022, until February 15, 2023.

The relief applies to any area that has been designated by the Federal Emergency Management Agency (FEMA), meaning any individuals and households that reside or own a business anywhere in the states of Florida, North Carolina and South Carolina are eligible.

Extended 2021 individual filings currently due on October 17, 2022, will now have until February 15, 2023, to file. However, tax payments related to the 2021 returns were due on April 18, 2022, making them ineligible for the relief.

The new February 15, 2023, deadline also applies to:

• Quarterly estimated income tax payments due on January 17, 2023.
• Quarterly payroll and excise tax returns normally due on October 31, 2022, and January 31, 2023.
• Businesses with an original or extended due date of later than September 23, 2022, including calendar year corporations whose 2021 extensions were due to run out October 17, 2022.
• Tax-exempt organizations, including for 2021 calendar-year returns with an original November 15, 2022, due date, now have until February 15, 2023.

Moreover, penalties on payroll and excise tax deposits due between September 23 and October 10, 2022, will be abated as long as deposits are made by October 10, 2022.

Do I need to apply for relief?

Filing and penalty relief is automatically granted by the IRS to any taxpayer with IRS address of record located within the disaster area, so there is no need to contact the IRS to be eligible. If a late filing or late payment notice with an original or extended filing, payment, or deposit deadline within the postponement period you should call the number on the notice to have the penalty abated.

Accommodations for those outside of the federally declared disaster area

The IRS will work with taxpayers living outside of the affected area but whose records necessary to meet a deadline that falls within the postponement period are located within the affected area. Those qualifying for relief will need to contact the IRS at 866-562-5227. This includes workers assisting the relief activities who are affiliated with a recognized government or philanthropic organization.

Individuals or businesses in the impacted area suffering uninsured or unreimbursed disaster-related losses may claim them on either the return of the year the loss occurred (2022 to be filed next year) or the return for the prior year (2021). The Disaster Assistance and Emergency Relief for Individuals and Businesses page has details on other returns, payments and tax-related actions qualifying for the additional time.

10/04/2022