December 22, 2021
Victims of Hurricane Ida in six states now have until February 15, 2022 to file various individual and business tax returns and make tax payments. The deadline had originally been extended through January 3, 2022.
The updated relief covers the entire states of Louisiana and Mississippi, and parts of New York, New Jersey, Connecticut and Pennsylvania.
The postponement period start date varies depending on the state:
August 26, 2021 for Louisiana
August 28, 2021 for Mississippi
August 31, 2021 for Pennsylvania
September 1, 2021 for New York, New Jersey and Connecticut.
Individuals and businesses have until February 15, 2022 to file returns and pay taxes that were originally due during the postponement period, including:
Individual returns with extensions for 2020 normally due October 15, 2021 - Since tax payments related to these 2020 returns were due May 17, 2021, they are not eligible for the relief
2020 calendar-year partnerships and S corporations with extensions normally due September 15, 2021
2020 calendar-year corporations with extensions normally due October 15, 2021
2020 calendar-year tax-exempt organizations with extensions normally due November 15, 2021
Quarterly payroll and excise returns normally due November 1, 2021 and January 31, 2022.
In addition, the February 15 deadline applies to quarterly estimated income tax payments normally due on September 15, 2021 and January 18, 2022. People can skip making their estimated tax payments for both the third and fourth quarters of 2021 and include them when they file their 2021 returns instead.
The Disaster Assistance and Emergency Relief for Individuals and Businesses page has other returns, payments and tax actions qualifying for the extended deadline.