§ 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. § 301.7508A-1(d)(1), and include individuals who live, and businesses (including tax-exempt organizations) whose principal place of business is located, in the covered disaster area. Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. §301.7508A-1(d)(2) and are entitled to the relief detailed below. The localities listed above constitute a covered disaster area for purposes of Treas. But affected taxpayers who reside or have a business located outside the covered disaster area should call the IRS disaster hotline at 86 to request this tax relief. The IRS automatically identifies taxpayers located in the covered disaster area and applies filing and payment relief. For information on services currently available, visit the IRS operations and services page at IRS.gov/coronavirus. If an affected taxpayer receives a late filing or late payment penalty notice from the IRS that has an original or extended filing, payment or deposit due date that falls within the postponement period, the taxpayer should call the telephone number on the notice to have the IRS abate the penalty. Penalties on payroll and excise tax deposits due on or after November 5, 2021, and before November 22, 2021, will be abated as long as the tax deposits were made by November 22, 2021. Farmers who choose to forgo making estimated tax payments and normally file their returns by March 1 will now have until Mato file their 2021 return and pay any tax due. The March 15, 2022, deadline applies to the quarterly estimated tax payments, normally due on Januand to the quarterly payroll and excise tax returns normally due on January 31.
For instance, certain deadlines falling on or after November 5, 2021, and before March 15, 2022, are postponed through March 15, 2022. The declaration permits the IRS to postpone certain tax-filing and tax-payment deadlines for taxpayers who reside or have a business in the disaster area.
Individuals and households affected by the flooding and mudslides that reside or have a business in Clallam, Island, Jefferson, Lewis, San Juan, Skagit, and Whatcom counties and the Hoh Indian tribe the Lummi Nation, Nooksack Indian Tribe, Quileute Tribe and the Swinomish Indian Community qualify for tax relief. Washington - Victims of severe storms, straight-line winds, flooding, landslides and mudslides beginning Novemnow have until March 15, 2022, to file various individual and business tax returns and make tax payments, the Internal Revenue Service announced today.įollowing the recent disaster declaration issued by the Federal Emergency Management Agency, the IRS announced today that affected taxpayers in certain areas will receive tax relief.
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