9/9/2021
Victims of Hurricane Ida in parts of Mississippi now have until Nov. 1, 2021, to file various individual and business tax returns and make tax payments. The IRS is offering relief to any area designated by the Federal Emergency Management Agency (FEMA) as qualifying for individual or public assistance. Currently, individuals and households affected by Hurricane Ida that reside or have a business in all 82 counties and the Mississippi Choctaw Indian Reservation qualify for tax relief. The current list of eligible localities is available on the disaster relief page.
“The IRS stands ready to help people and businesses affected by Hurricane Ida, now and in the weeks ahead,” said IRS Commissioner Chuck Rettig.
The tax relief postpones various tax filing and payment deadlines that occurred starting on Aug. 28, 2021. affected individuals and businesses have until Nov. 1, 2021 to file returns and pay any taxes originally due during this period.
Individuals with a valid extension to file their 2020 return due Oct. 15, 2021 have until Nov. 1, 2021 to file. The IRS notes that since tax payments related to these 2020 returns were due on May 17, 2021, the payments are not eligible for this relief.
Quarterly estimated income tax payments normally due Sept. 15, 2021
Quarterly payroll and excise tax returns normally due on Nov. 1, 2021
Businesses with an original or extended due date have the additional time to, among other things, file calendar-year partnership and S corporation returns with 2020 extensions normally due on Sept. 15, 2021 and file calendar-year corporation returns with 2020 extensions normally due on Oct. 15, 2021
Penalties on payroll and excise tax deposits due on or after Aug. 28, 2021 and before Sept. 13 will be abated as long as the deposits are made by Sept. 13, 2021.
The IRS Disaster Assistance and Emergency Relief for Individuals and Businesses page has details on other returns, payments and tax-related actions qualifying for the additional time.
The IRS automatically provides filing and penalty relief to those with an IRS address of record located in the disaster area, so there is no need to contact them to get the relief. However, if those affected receive a late filing or late payment penalty notice from the IRS with an original or extended filing, payment or deposit due date falling within the postponement period, they should call the number on the notice to have the penalty abated.
The IRS will work with anyone who lives outside the disaster area but whose records necessary to meet a deadline occurring during the postponement period are located in the affected area. Those who qualify for relief but 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 claim them on either the return for the year the loss occurred, in this case, the 2021 return normally filed next year, or the return for the prior year - 2020. Be sure to write the FEMA declaration number – EM-3569 − on any return claiming a loss. See Publication 547, Casualties, Disasters, and Thefts for more details.
The tax relief is part of a coordinated federal response to the damage caused by Hurricane Ida and is based on local damage assessments by FEMA. Visit disasterassistance.gov for information on disaster recovery.