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Disaster area tax extensions

by Intuit Updated 2 months ago

Table of contents:

Current active disaster area tax relief:

How will the IRS know my client was affected by a disaster?

The IRS looks at the address of record on the return to apply disaster relief automatically. If the address on the return isn’t in a disaster area, but the return qualifies for another reason (like books or records being located in a disaster area), clients should contact the IRS by phone.

See here for more information including prior disaster areas.

The IRS today announced tax relief for individuals and businesses affected by the terrorist attacks in the State of Israel. These taxpayers now have until Oct. 7, 2024, to file various federal returns, make tax payments and perform other time-sensitive tax-related actions.

See here for more information.

For current disaster areas select your state:

Disaster relief for California:

Some disaster-area taxpayers in San Diego may qualify for tax relief and now have until June 17, 2024 to file various federal individual and business tax returns and make tax payments that were due between Jan 21, 2024 and June 17. Click here for the IRS announcement.

Federal Conformity - Pending

Back to State table

Disaster relief for Connecticut:

Some disaster-area taxpayers may qualify for tax relief and now have until June 17, 2024 to file various federal individual and business tax returns and make tax payments that were due between January 10, 2024 and June 17. Click here for the IRS announcement.

Federal Conformity - Pending

Back to State table

Disaster relief for Maine:

Some disaster-area taxpayers may qualify for tax relief and now have until June 17, 2024 to file various federal individual and business tax returns and make tax payments that were due between December 17 and June 17. Click here for the IRS announcement.

Federal Conformity - Pending

Back to State table

Disaster relief for Michigan:

Some disaster-area taxpayers may qualify for tax relief and now have until June 17, 2024 to file various federal individual and business tax returns and make tax payments that were due between August 24 and June 17. Click here for the IRS announcement.

Federal Conformity - Pending

Back to State table

Disaster relief for Rhode Island:

Some disaster-area taxpayers may qualify for tax relief and now have until June 17, 2024 to file various federal individual and business tax returns and make tax payments that were due between September 10 and June 17. Click here for the IRS announcement.

Federal Conformity - Pending

Back to State table

Disaster relief for Tennessee:

Some disaster-area taxpayers may qualify for tax relief and now have until June 17, 2024 to file various federal individual and business tax returns and make tax payments that were due between December 9 and June 17. Click here for the IRS announcement.

Federal Conformity - Pending

Back to State table

Disaster relief for Washington:

Some disaster-area taxpayers in Spokane may qualify for tax relief and now have until June 17, 2024 to file various federal individual and business tax returns and make tax payments that were due between August 18 and June 17. Click here for the IRS announcement.

Federal Conformity - Pending

Back to State table

Disaster relief for West Virginia:

Some disaster-area taxpayers may qualify for tax relief and now have until June 17, 2024 to file various federal individual and business tax returns and make tax payments that were due between August 28 and June 17. Click here for the IRS announcement.

Federal Conformity - Pending

Back to State table

Disaster relief for Hawaii:

Some disaster-area taxpayers may qualify for tax relief and now have until August 7, 2024 to file various federal individual and business tax returns and make tax payments that were due between August 28 and June 17. Click here for the IRS announcement.

Federal Conformity - Pending

Back to State table

General disaster relief information:

Taxpayers who reside in a federally declared disaster area which may qualify for a disaster relief extension.

If an extension needs to be filed for a return impacted by a disaster area, the extension must be e-filed by the original due date. Extensions filed after the original due date will need to be paper filed.

  • During an MeF shutdown period, all returns must be signed and mailed to the IRS, any eSignatures will not be valid.
  • E-file payment of estimated taxes must be made by the original due date.
    • Filers can pay via the IRS Direct Pay website or by check with Form 4868.
  • The IRS resource Tax Relief in Disaster Situations contains a full list of recent tax relief items and related details.
    • Locate the applicable disaster to determine available relief and what changes to report on the tax return.

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How do I update my client letter with a later due date?

Lacerte:

  1. Go to Screen 5.1, Invoice, Letter, Filing Instr.
  2. In the Client Letter section, enter the appropriate date in Due date of return [O].
  3. You can also select to include Credit card instructions: 1=yes, 2=no [O] or the Direct pay option on this screen.
  4. Use Screen 5.2 Custom Client Letter if you need to change the due date of any quarterly estimates.

This will allow you to customize the client letter on a global level to be used by each impacted client file.

Part I - Setting up the Extended Deadline Letter:

  1. From the Settings dropdown menu, select Client Letter...
  2. In the Client Letter Setup, select the Folder dropdown menu and click New...
  3. Select yes within the Begin with the Lacerte Default? pop-up.
  4. Enter a name for your new client letter.
    • For example: Extended Due Date Letter
  5. In the Letter Navigation panel located along the left side of the editing screen, each section of the letter is broken down into unique paragraphs. Within each of these items, the keyword  [FDD]  represents Federal Due Date which can be replaced with May 15, 2023.
  6. Review each applicable section. Some examples include:
    • Federal Electronic Payment (EF Only)
    • Federal Electronic Payment After Normal Due Date (EF Only)
    • Federal Electronic Payment Installment (EF Only)
  7. Once each applicable area has been addressed, select Save from the Folder dropdown menu.

Part II - Selecting the Letter in a client file:

  1. Within each impacted client return, go to Screen 5.1, Client Invoice & Letter.
  2. In the Client Letter section, locate the field for Folder number (99=Spanish, -1=omit letter)[O], and select your Extended Due Date Letter from the dropdown options.

Adjusting late return penalties and interest:

These items can be adjusted on a client-by-client basis.

  1. Go to Screen 8, Penalties & Interest.
  2. Scroll down to the Late Return Penalty & Interest section.
  3. Enter the correct manually calculated amount within each applicable category listed here Interest (1=automatic), Late filing of return (1=automatic), and Late payment of tax (1=automatic).

Lacerte will only calculate these amounts automatically when a '1' has been entered in the applicable field. These automated calculations are based on the original due date and interest rates entered in Settings and Options.

Quarterly estimate due dates can't be overridden for Federal, but these dates can be overridden for California (AL and GA not applicable).

ProSeries:

Use the letter editor to remove the applicable date code and type in the correct date.

ProConnect Tax:

  1. On the left-side menu, under General, select Letter.
  2. Enter the appropriate date in Due date of return [Override].
    • This entry will update the client letter paragraphs about when to mail Form 1040 and Form 1040-V with payment, if applicable.
    • Quarterly estimate due dates can't be overridden.

Adjusting late return penalties and interest:

These items can be adjusted on a client-by-client basis.

  1. From the Input Return tab, go to Payments, Penalties & Extensions Penalties & Interest.
  2. Along the top of the screen, click on the Late Return Penalty & Interest section.
  3. Enter the correct manually calculated amount within each applicable category listed here: Interest (1=automatic)Late filing of return (1=automatic), and Late payment of tax (1=automatic).

ProConnect Tax will only calculate these amounts automatically when a '1' has been entered in the applicable field. These automated calculations are based on the original due date and interest rates entered in Settings and Options.

Quarterly estimate due dates can't be overridden for Federal, but these dates can be overridden for California (AL and GA not applicable).

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How do I delay a quarterly payment?

Estimates e-filed with the return can't be set to withdraw after the federal due date for all filers.

  • If first quarter estimates for taxpayers outside the disaster area are due April 15, you must select April 15 or earlier as the withdrawal date to e-file estimates with the return.

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Can I delay the withdrawal of tax due when I e-file the return?

Like estimates, direct debit payment with an e-filed return can't be set to withdraw after the federal due date for all filers.

  • For example, if taxpayers outside the disaster area are required to pay their 1040 balance by April 15, then no payment date after April 15 can be selected.
  • Returns e-filed after the federal due date will use the date of the e-filed return as the withdrawal date.

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How can my client make payments to the IRS after the original due date?

Clients who qualify to delay their tax payment, but choose to e-file their return before their desired payment date, can use another payment method:

IRS Direct-pay doesn't require having the taxpayer create an IRS.gov account. Payments can be made by simply verifying tax information from the tax returns on file with the IRS. See the IRS additional information for help.

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