Updated 9/8/2021
8/31/2021
Candace J. Dixon
Victims of Hurricane Ida now have until Jan. 3, 2022 to file various individual and business tax returns and make tax payments. Any area designated by the Federal Emergency Management Agency (FEMA) as qualifying for individual or public assistance, which currently includes the entire state of Louisiana, qualifies for this IRS relief. In New York it includes Bronx, Kings, New York, Queens, Richmond and Westchester counties, and in New Jersey, it includes Bergen, Gloucester, Hunterdon, Middlesex, Passaic and Somerset counties. (announced 9/8/2021).
Those in impacted localities designated by FEMA in neighboring states will automatically receive the same filing and payment relief. The current list of eligible localities is available on the IRS' disaster relief page.
“During this difficult time, the IRS stands ready to help victims of Hurricane Ida,” said IRS Commissioner Chuck Rettig. “We want people affected by this devastating hurricane focused on their safety and recovery for themselves and their families. To provide assistance now and in the weeks ahead, we have a variety of different types of relief available to help people and businesses affected by this disaster.”
The tax relief postpones various tax filing and payment deadlines that occurred starting on Aug. 26, 2021. Affected individuals and businesses have until Jan. 3, 2022 to file returns and pay any taxes that were originally due during this period including:
Individuals with valid extensions to file 2020 returns due to run out Oct. 15, 2021 (The IRS noted that because tax payments related to these 2020 returns were due on May 17, 2021, those payments are not eligible for this relief)
Quarterly estimated income tax payments that were due on Sept. 15, 2021
Quarterly payroll and excise tax returns normally due on Nov. 1, 2021
Tax-exempt organizations operating on a calendar-year basis with valid extensions due to run out Nov. 15, 2021
Businesses with extensions, including, among others, calendar-year corporations with 2020 extensions due to run out Oct. 15, 2021
Penalties on payroll and excise tax deposits due on or after Aug. 26 and before Sept. 10 will be abated as long as the deposits are made by Sept. 10, 2021
The IRS' disaster relief page has details on other returns, payments and tax related activities that qualify for the additional time.
The IRS automatically provides filing and penalty relief those with an IRS address of record located in the disaster area. People don't need to contact the IRS to get this relief, but if late filing or late payment penalty notices are received from the IRS with an original or extended filing, payment or deposit due date falling within the postponement period, people 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 whose records necessary to meet a deadline occurring during the postponement period are located in the affected area. People 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 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 2021 return normally filed next year), or the return for the prior year (2020). Be sure to write the FEMA declaration number – 4611 − for Hurricane Ida in Louisiana on any return claiming a loss. IRS Publication 547 has more information.
The tax relief is part of a coordinated federal response to the damage caused by Hurricane Ida based on local damage assessments by FEMA. Visit disasterassistance.gov for information on disaster recovery.