11/3/2021
The IRS announced that Victims of Hurricane Ida in parts of Connecticut now have until Jan. 3, 2022 to file various individual and business tax returns and make tax payments following the Oct. 30 disaster declaration by FEMA.
They are giving this relief to the parts of the state designated for individual or public assistance, which currently includes Fairfield and New London counties, including the Mashantucket Pequot Tribal Nation and the Mohegan Tribal Nation. Any jurisdiction added to the FEMA declaration will automatically receive the IRS relief. The current list of eligible localities can be found on the IRS disaster relief page.
The relief postpones tax filing and payment deadlines that occurred starting on Sept. 1, 2021. Affected individuals and businesses have until Jan. 3, 2022 to file returns and pay any taxes originally due during this period, including:
Individuals with extensions to file their 2020 returns on Oct. 15 - The IRS noted that because tax payments related to these 2020 returns were due on May 17, 2021, they are not eligible for this relief.
Quarterly estimated income tax payments due Sept. 15
Quarterly payroll and excise tax returns normally due Nov. 1
Businesses with original or extended due dates including calendar-year partnerships and S corporations with 2020 extensions due Sept. 15
Calendar-year corporations with 2020 extensions due Oct. 15
Calendar-year tax-exempt organizations with 2020 extensions due Nov. 15, 2021
Penalties on payroll and excise tax deposits due on or after Sept. 1 and before Sept. 16 will be abated as long as they were made by Sept. 16.
The IRS disaster relief page has details on other returns, payments and tax-related actions that qualify for the extra time.
The IRS automatically provides filing and penalty relief to anyone with an IRS address of record located in the disaster area; it doesn't need to be requested. However, if those affected receive a late filing or late payment penalty notice from the IRS that has an original or extended filing, payment or deposit due date within the postponement period, they should call the number on the notice to have the penalty abated.
The IRS will work with those who live outside the disaster area but have records they need to meet a deadline falling within the postponement period that are in the affected area. Those qualifying for relief who live outside the disaster area need to contact the IRS at 866-562-5227, including workers assisting the relief activities affiliated with a recognized government or philanthropic organization.
Individuals and businesses who suffered uninsured or unreimbursed disaster-related losses can claim them on either the return for the year the loss occurred or the return for the prior year. They should write the FEMA declaration number – DR-4629 −on returns claiming a loss. Publication 547 - Casualties, Disasters, and Thefts has information.