Updated December 17, 2021: updated to include Christian, Hart, Hickman, Logan, Lyon, and Ohio counties.
December 14, 2021
The IRS is providing tax relief to those affected by storms, tornadoes and flooding this weekend beginning December 10 in parts of Kentucky following the disaster declaration issued by the Federal Emergency Management Agency (FEMA). The tax relief currently postpones various tax filing and payment deadlines until May 16 for those who live or have a business in Caldwell, Fulton, Graves, Hopkins, Marshall, Muhlenberg, Taylor and Warren, Christian, Hart, Hickman, Logan, Lyon, and Ohio counties; and the same relief will be given to any other localities designated by FEMA in Kentucky or neighboring states. The current list of eligible localities is on the IRS disaster relief page.
The May 16 deadline applies to:
2021 individual income tax returns due April 18
Various 2021 business returns due March 15 and April 18
Quarterly estimated income tax payments due January 18 and April 18 (Individuals can skip the fourth quarter estimated tax payment due January 18, 2022 and include it with their 2021 return on or before May 16).
Quarterly payroll and excise tax returns due January 31 and May 2, 2022
2021 IRA contributions
Farmers forgoing making estimated tax payments who would normally file returns March 1
Penalties on payroll and excise tax deposits due on or after December 10 and before December 27 will be abated as long as the deposits are made by December 27
People who receive late filing or late payment penalty notices from the IRS with original or extended filing, payment or deposit due dates that are within the postponement period can have the penalty abated by calling the IRS at the number on the notice
The IRS disaster relief page has other returns, payments and actions qualifying for the relief.
The IRS automatically gives this relief to people with an IRS address of record that's in the disaster area, so there's no need to contact them unless you live outside the disaster area but have records necessary to meet deadlines occurring during the postponement period located inside the disaster area. If you qualify for relief but live outside the disaster area, you'll need to call the IRS at 866-562-5227. This includes workers assisting recognized government or philanthropic organizations with relief activities.
Uninsured or unreimbursed disaster-related losses can be claimed on either the return for the year the loss occurred (2021) or the prior year (2020). FEMA declaration number 4630DR should be written on those returns. Publication 547 further explains the tax treatment of casualties, thefts, and losses on deposits.