IRS extends April 15, other deadlines for Alabama storm victims

Victims of recent tornadoes and severe storms in Alabama have until July 31 to file certain individual and business tax returns and make certain tax payments.

IRS headquarters in Washington, D.C.
IRS headquarters in Washington, D.C.

The Internal Revenue Service is offering this relief to any major affected area designated by the Federal Emergency Management Agency as qualifying for individual assistance. Currently, this only includes Lee County, Alabama, but taxpayers in localities added later to the disaster area, including those in other states, will automatically receive the same filing and payment relief.

The list of eligible localities is on the disaster relief page of IRS.gov.

The tax relief postpones various tax filing and payment deadlines starting on March 3, 2019. Affected individuals and businesses have until July 31 to file returns and pay taxes originally due during this period. This includes individual income tax returns and payments normally due April 15. Eligible taxpayers will also have until July 31 to make 2018 IRA contributions.

The July 31 deadline also applies to quarterly estimated income tax payments due on April 15 and June 17, and to the quarterly payroll and excise tax returns normally due on April 30. It also applies to tax-exempt organizations operating on a calendar-year basis that have a Form 990 due on May 15. Businesses, including corporations, S corporations and partnerships, with a 2018 return due during this period also have the extra time. Penalties on payroll and excise tax deposits due between March 3 and March 18 will be abated as long as the deposits are made by March 18.

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 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 also 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.

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