Storm victims in parts of Kentucky now have until November to file various individual and business returns and make tax payments.
The IRS is offering relief to any area designated by the Federal Emergency Management Agency as qualifying for individual or public assistance. Currently, individuals and households that reside or have a business in the Kentucky counties of Breathitt, Clay, Floyd, Johnson, Knott, Leslie, Letcher, Magoffin, Martin, Owsley, Perry, Pike and Wolfe qualify.
The same relief will be available to any other locality added later by FEMA. The current list of eligible localities related to this and other filing relief is on the
The relief postpones various filing and payment deadlines that occurred starting on July 26. Affected individuals and businesses will have until Nov. 15 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 that is due to run out on Oct. 17 also now have until Nov. 15. (Because tax payments related to those 2021 returns were due on April 18, 2022, those payments are not eligible for this relief.)
The Nov. 15 deadline also applies to quarterly estimated income tax payments due on Sept. 15 and to quarterly payroll and excise returns normally due on Aug. 1 and Oct. 31. Businesses with an original or extended due date also have the additional time, including, among others, calendar-year partnerships and S corps whose 2021 extensions run out on Sept. 15 and calendar-year corporations whose 2021 extensions run out on Oct. 17.
Penalties on payroll and excise tax deposits due on or after July 26 and before Aug. 10 will be abated if the deposits are made by Aug. 10.
The IRS automatically provides relief to any taxpayer with an address of record in the disaster area. Affected taxpayers who receive 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. Qualifying taxpayers 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.
