Victims of Hurricane Ida have until the new year to file various federal returns and make payments.
The IRS is offering this relief to any area designated by the Federal Emergency Management Agency as qualifying for individual or public assistance. Currently this includes the entire state of Louisiana, but taxpayers in Ida-impacted localities designated by FEMA in neighboring states will automatically receive the relief.
The current list of eligible localities is on
The relief postpones various filing and payment deadlines that occurred starting on Aug. 26. Individuals and businesses will have until Jan. 3 to file returns and pay taxes originally due during this period. Those who had a valid extension to file their 2020 return by Oct. 15 now have until Jan. 3.
Because tax payments related to these 2020 returns were due on May 17, 2021, those payments are ineligible for relief.
The January deadline also applies to quarterly estimated income tax payments due on Sept. 15 and the quarterly payroll and excise tax returns normally due on Nov. 1. It also applies to tax-exempt organizations, operating on a calendar-year basis, that had a valid extension due to run out on Nov. 15.
Businesses with extensions also have the additional time including, among others, calendar-year corporations whose 2020 extensions run out on Oct. 15.
Penalties on payroll and excise tax deposits due on or after Aug. 26 and before Sept. 10 will be abated if the deposits are made by Sept. 10.
The IRS automatically provides filing and penalty relief to any taxpayer with an IRS address of record 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.
Taxpayers qualifying for relief who live outside the disaster area should call the IRS at (866) 562-5227. This includes relief workers affiliated with a recognized government or philanthropic organization.
