IRS Extends Filing Deadlines to Taxpayers Impacted by Hurricanes in Florida, North Carolina, Puerto Rico, and South Carolina & Storms in Alaska

The Internal Revenue Service (IRS) has extended tax relief to taxpayers impacted by Hurricanes Fiona and Ian as well as flooding in Alaska to file various federal individual and business tax returns and make tax payments.

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Eligible individual taxpayers in certain areas designated by the Federal Emergency Management Agency (FEMA) now have until February 15, 2023, to file their 2021 tax returns (if they filed a valid extension earlier this year).

However, the IRS said, “that because tax payments related to these 2021 returns were due on April 18, 2022, those payments are not eligible for this relief.”

In addition, business filers receive an extension until February 15, 2023, to make quarterly payments, and file quarterly payroll and excise tax returns, including businesses that filed extensions.

This business tax filing relief varies by state and includes tax-exempt organizations:

Alaska

The February 15, 2023, deadline also applies to quarterly estimated income tax payments due on September 15, 2022, and January 17, 2023, and the quarterly payroll and excise tax returns normally due on October 31, 2022, and January 31, 2023.

Businesses with an original or extended due date also have the additional time including, among others, calendar-year partnerships and S corporations whose 2021 extensions ran out on September 15, 2022, and calendar-year corporations whose 2021 extensions run out on October 17, 2022.

Similarly, tax-exempt organizations also have additional time, including for 2021 calendar-year returns with extensions due to run out on November 15, 2022.

In addition, penalties on payroll and excise tax deposits due on or after September 15, 2022, and before September 30, 2022, will be abated as long as the deposits were made by September 30, 2022.

Florida

The February 15, 2023, deadline also applies to quarterly estimated income tax payments due on January 17, 2023, and the quarterly payroll and excise tax returns normally due on October 31, 2022, and January 31, 2023.

Businesses with an original or extended due date also have the additional time including, among others, calendar-year corporations whose 2021 extensions run out on October 17, 2022.

Similarly, tax-exempt organizations also have additional time, including for 2021 calendar-year returns with extensions due to run out on November 15, 2022.

In addition, penalties on payroll and excise tax deposits due on or after September 23, 2022, and before October 11, 2022, will be abated as long as the deposits were made by October 11, 2022.

Puerto Rico

The February 15, 2023, deadline also applies to quarterly estimated income tax payments due on January 17, 2023, and the quarterly payroll and excise tax returns normally due on October 31, 2022, and January 31, 2023.

Businesses with an original or extended due date also have the additional time including, among others, calendar-year corporations whose 2021 extensions run out on October 17, 2022.

Similarly, tax-exempt organizations also have additional time, including for 2021 calendar-year returns with extensions due to run out on November 15, 2022.

In addition, penalties on payroll and excise tax deposits due after September 17, 2022, and before October 3, 2022, will be abated as long as the deposits were made by October 3, 2022.

North and South Carolina

The February 15, 2023, deadline also applies to quarterly estimated income tax payments due on January 17, 2023, and the quarterly payroll and excise tax returns normally due on October 31, 2022, and January 31, 2023.

Businesses with an original or extended due date also have the additional time including, among others, calendar-year corporations whose 2021 extensions run out on October 17, 2022.

Similarly, tax-exempt organizations also have additional time, including for 2021 calendar-year returns with extensions due to run out on November 15, 2022.

In addition, in South Carolina, penalties on payroll and excise tax deposits due on or after September 25, 2022, and before October 11, 2022, will be abated as long as the deposits were made by October 11, 2022.

In North Carolina, penalties on payroll and excise tax deposits due on or after September 28, 2022, and before October 13, 2022, will be abated as long as the deposits were made by October 13, 2022.

IRS Tax Relief Resources

This tax relief is being offered by the IRS to eligible taxpayers who live or operate a business in disaster areas designated by the Federal Emergency Management Agency (FEMA).

To learn more about eligibility and conditions, please visit the IRS website explaining the tax relief for each state:

• Alaska (Storm & Flooding)
• Florida (Hurricane Ian)
• North Carolina (Hurricane Ian)
• Puerto Rico (Hurricane Fiona)
• South Carolina (Hurricane Ian)