August 27, 2021
Tax relief for victims of wildfires in California and victims of severe storms and flooding in Tennessee was published on the IRS website. California victims of wildfires that began July 14, 2021 have until November 15, 2021 and Tennessee victims of severe Storms and flooding that occurred August 21, 2021 have until January 3, 2022 to file various individual and business tax returns and make tax payments.
California
Those affected by wildfires that reside or have a business in Lassen, Nevada, Placer, and Plumas counties qualify for tax relief. Certain deadlines falling on or after July 14 and before November 15, 2021 are postponed through November 15, 2021:
Individuals who had a valid extension to file their 2020 returns due October 15
Quarterly estimated tax payment normally due on September 15
Quarterly payroll and excise tax returns normally due on August 2
Penalties on deposits due on or after July 14 and before July 29 will be abated as long as the deposits were made by July 29, 2021
Tennessee
Those affected by severe storms and flooding that reside or have a business in Dickson, Hickman, Houston, and Humphreys counties qualify for tax relief. Certain deadlines falling on or after August 21 and before January 3, 2022 are postponed through January 3, 2022:
Individuals who had a valid extension to file their 2020 returns due October 15
Quarterly estimated tax payment normally due on September 15
Penalties on deposits due on or after August 21 and before September 7 will be abated as long as the deposits were made by September 7, 2021
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 falling within the postponement period, they should call the telephone number on the notice to have the IRS abate the penalty.
The IRS automatically identifies those located in the covered disaster area and applies filing and payment relief; those affected who reside or have a business located outside the covered disaster area should call the IRS disaster hotline at 866-562-5227 to request the tax relief.