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Tax breaks for victims of natural disasters

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Updated 2/20/24: The IRS announced tax relief for individuals and businesses in parts of Michigan affected by severe storms, tornadoes and flooding that began on Aug. 24, 2023. These taxpayers now have until June 17, 2024, to file various federal individual and business tax returns and make tax payments. Currently, this includes Eaton, Ingham, Ionia, Kent, Livingston, Macomb, Monroe, Oakland and Wayne counties. Individuals and households that reside or have a business in these localities qualify for tax relief. The same relief will be available to any other Michigan localities added later to the disaster area.

Updated content 2/7/24: The IRS has announced tax relief for individuals and businesses in parts of West Virginia affected by severe storms, flooding, landslides and mudslides that began on Aug. 28, 2023. These taxpayers now have until June 17, 2024, to file various federal individual and business tax returns and make tax payments. Currently, this includes Boone, Calhoun, Clay, Harrison, and Kanawha counties. Individuals and households that reside or have a business in these localities qualify for tax relief.

The same relief will be available to any other West Virginia localities added later to the disaster area. The current list of eligible localities is always available on the disaster relief page on IRS.gov.

Updated content 2/6/24: The IRS is offering tax relief for individuals and businesses in parts of Maine affected by severe storms and flooding that began on Dec. 17, 2023. These taxpayers now have until June 17, 2024, to file various federal individual and business tax returns and make tax payments. Currently, this includes Androscoggin, Franklin, Hancock, Kennebec, Oxford, Penobscot, Piscataquis, Somerset, Waldo, and Washington Counties. Individuals and households that reside or have a business in these localities qualify for tax relief. The same relief will be available to any other Maine localities added later to the disaster area.

Updated content 1/30/24: The IRS has provided tax relief for individuals and businesses in parts of Rhode Island affected by severe storms, flooding and tornadoes that began on Sept. 10. These taxpayers now have until June 17, 2024, to file various federal individual and business tax returns and make tax payments. Currently, this includes Providence County. Individuals and households that reside or have a business in this locality qualify for tax relief.

Updated content 1/22/24: The IRS has provided tax relief for individuals and businesses in parts of Connecticut affected by severe storms, flooding and a potential dam breach that began on Jan. 10. This includes New London County, including the Mohegan Tribal Nation and Mashantucket Pequot Tribal Nation. Individuals and households that reside or have a business in these localities qualify for tax relief. These taxpayers now have until June 17, 2024, to file various federal individual and business tax returns and make tax payments.

Updated content 1/2/24: The IRS has provided tax relief for individuals and businesses in parts of Tennessee affected by severe storms and tornadoes that began on Dec. 9. The IRS is offering relief to any area designated by the Federal Emergency Management Agency (FEMA). Currently, this includes Davidson, Dickson, Montgomery and Sumner counties. Individuals and households that reside or have a business in these counties qualify for tax relief. These taxpayers now have until June 17, 2024, to file various federal individual and business tax returns and make tax payments.

Updated content 10/16/23: The IRS postponed tax deadlines for most California taxpayers to Nov. 16, 2023. In the wake of last winter’s natural disasters, the normal spring due dates had previously been postponed to Oct. 16.  As a result, most individuals and businesses in California will now have until Nov. 16 to file their 2022 returns and pay any tax due. Fifty-five of California’s 58 counties—all except Lassen, Modoc and Shasta counties—qualify. IRS relief is based on three different FEMA disaster declarations covering severe winter storms, flooding, landslides, and mudslides over a period of several months.

Updated content 10/2/23: The IRS recnetly announced tax relief for individuals and businesses affected by seawater intrusion in parts of Louisiana. These taxpayers now have until Feb. 15, 2024, to file various federal individual and business tax returns and make tax payments. This includes individuals and households affected by the seawater intrusion that reside or have a business in Jefferson, Orleans, Plaquemines, and St. Bernard parishes qualify for tax relief. 

Updated content 9/14/23: The IRS announced today announced tax relief for individuals and businesses affected by Idalia in parts of Florida, anywhere in South Carolina, and 28 of the state’s 159 counties in Georgia. The counties include Appling, Atkinson, Bacon, Berrien, Brantley, Brooks, Bulloch, Camden, Candler, Charlton, Clinch, Coffee, Colquitt, Cook, Echols, Emanuel, Glynn, Jeff Davis, Jenkins, Lanier, Lowndes, Pierce, Screven, Tattnall, Thomas, Tift, Ware and Wayne counties. These taxpayers now have until Feb. 15, 2024, to file various federal individual and business tax returns and make tax payments. See below for a link to FEMA.

Updated content 7/14/23: Flooding victims anywhere in Vermont now have until Nov. 15, 2023, to file various individual and business tax returns and make tax payments. The IRS is offering relief to any area designated by the Federal Emergency Management Agency (FEMA) with an address of record in the disaster area. This means that individuals and households that reside or have a business in any of Vermont’s 14 counties qualify for tax relief. 

Updated content 5/3/23: Florida storm victims now have until Aug. 15, 2023, to file various federal individual and business tax returns and make tax payments. The IRS is offering relief to any area designated by FEMA as a result of tornadoes, severe storms, and flooding that occurred April 12-14. This means that individuals and households that reside or have a business in Broward County qualify for tax relief. Other areas added later to the disaster area will also qualify for the same relief.

Updated content 4/10/23: Tennessee storm victims now have until July 31, 2023, to file various federal individual and business tax returns and make tax payments. This means that individuals and households that reside or have a business in Cannon, Hardeman, Hardin,  Haywood, Lewis, Macon, McNairy, Rutherford, Tipton, and Wayne counties qualify for tax relief.

Updated content 4/3/23: Arkansas storm victims now have until July 31, 2023, to file various federal individual and business tax returns and make tax payments. This means that individuals and households that reside or have a business in Cross, Lonoke, and Pulaski counties qualify for tax relief.

Updated content 3/28/23: Mississippi storm victims now have until July 31, 2023, to file various federal individual and business tax returns and make tax payments. This means that individuals and households that reside or have a business in Carroll, Humphreys, Monroe, and Sharkey counties qualify for tax relief. Other areas added later to the disaster area will also qualify for the same relief. The current list of eligible localities is always available on the disaster relief page on IRS.gov.

Updated content 3/24/23: The New York winter storm and snowstorm victims now have until May 15, 2023, to file various federal individual and business tax returns and make tax payments. This means that individuals and households that reside or have a business in Erie, Genesee, Niagara, St. Lawrence and Suffolk counties qualify for tax relief. Other areas added later to the disaster area will also qualify for the same relief. 

Disaster-area taxpayers in most of California, and parts of Alabama and Georgia, now have until Oct. 16, 2023, to file various federal individual and business tax returns and make tax payments. Previously, the deadline had been postponed to May 15 for parts of Alabama and Georgia.

The IRS is offering relief to any area designated by FEMA, meaning that individuals and households that reside or have a business in Butts, Henry, Jasper, Meriwether, Newton, Spalding, and Troup counties in Georgia, and Autauga and Dallas counties in Alabama, qualify for tax relief. Other areas added later to the disaster area will also qualify for the same relief. The current list of eligible localities is available on the disaster relief page on IRS.gov.

The tax relief postpones various tax filing and payment deadlines that occur starting on Jan. 12, 2023. As a result, affected individuals and businesses will have until May 15, 2023, to file returns and pay any taxes that were originally due during this period.

This includes 2022 individual income tax returns due on April 18, as well as various 2022 business returns normally due on March 15 and April 18. Among other things, this means that eligible taxpayers will have until May 15 to make 2022 contributions to their IRAs and health savings accounts.

In addition, farmers who choose to forgo making estimated tax payments and normally file their returns by March 1 will now have until May 15, 2023, to file their 2022 return and pay any tax due. The May 15, 2023, deadline also applies to the quarterly estimated tax payments, normally due on Jan. 17, 2023, and April 18, 2023. This means that individual taxpayers can skip making the fourth quarter estimated tax payment, normally due Jan. 17, 2023, and instead include it with the 2022 return they file, on or before May 15.

The May 15 deadline also applies to the quarterly payroll and excise tax returns normally due on Jan. 31 and April 30, 2023. In addition, penalties on payroll and excise tax deposits due on or after Jan. 12, 2023, and before Jan. 27, 2023, will be abated as long as the tax deposits are made by Jan. 27, 2023.

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 located in the disaster area. Therefore, taxpayers do not need to contact the agency to get this relief. However, 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.

In addition, 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 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.

Individuals and businesses in a federally declared disaster area who suffered uninsured or unreimbursed disaster-related losses can choose to claim them on either the return for the year the loss occurred (in this instance, the 2023 return normally filed next year), or the return for the prior year (2022, normally filed this tax season). Be sure to write the FEMA declaration number – 4684-DR for Alabama or 4685-DR for Georgia–on any return claiming a loss. See Publication 547 for details.

The tax relief is part of a coordinated federal response to the damage caused by these storms and is based on local damage assessments by FEMA. For information on disaster recovery, visit disasterassistance.gov.

Editor’s note: This article originally published on Jan. 23, 2023, and was revised with new content on Feb. 24, 2023, March 24, 2023, March 28, 2023, April 3, 2023, April 10, 2023, May 2, 2023, and July 14, 2023.

Intuit Accountants Team

The Intuit® Accountants team provides ProConnect™ Tax, Lacerte® Tax, ProSeries® Tax, and add-on software and services to enable workflow for its customers. Visit us at https://proconnect.intuit.com, or follow us on Twitter @IntuitAccts. More from Intuit Accountants Team

2 responses to “Tax breaks for victims of natural disasters”

  1. Is the ProTax Online software updated to reflect these latest disaster area tax filing and payment extensions and, if so, where are the applicable input fields?

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