Individuals and businesses affected by seawater intrusion in parts of Louisiana now have until Feb. 15 next year to file various federal tax returns and make tax payments.
Following the disaster declaration issued by the Federal Emergency Management Agency, individuals and households affected by the seawater intrusion that live or have a business in Jefferson, Orleans, Plaquemines and St. Bernard Parishes qualify for relief. (The list of eligible localities is always updated on the disaster relief page on IRS.gov.)
The relief postpones various filing and payment deadlines that occurred from Sept. 20, 2023, through next Feb. 15. Affected individuals and businesses have until Feb. 15 to file returns and pay any taxes originally due during this period. This February deadline applies to:
- Individuals who had a valid extension to file their 2022 return due to run out on Oct. 16, 2023. (Tax payments related to these returns were due last April 18, however, and are ineligible for this relief.)
- Quarterly estimated income tax payments normally due next Jan. 16.
- Quarterly payroll and excise tax returns normally due on Oct. 31, 2023, and Jan. 31, 2024.
- Calendar-year corporations whose 2022 extensions run out on Oct. 16 this year.
- Calendar-year, tax-exempt organizations whose extensions run out this Nov. 15.
Penalties for the failure to make payroll and excise tax deposits due on or after Sept. 20, 2023, and before Oct. 5, 2023, will also be abated as long as the deposits are made by this Oct. 5.
The IRS disaster relief page has details on other returns, payments and tax-related actions qualifying for relief during the postponement period. The IRS automatically provides filing and penalty relief to any taxpayer with an IRS address of record in the disaster area. These taxpayers do not need to contact the agency to get this relief.
Stephen VanHorn – Fotolia
An affected taxpayer who does not have an IRS address of record in the disaster area — if, for instance, they moved to the disaster area after filing their last return — and who gets a late-filing or late-payment penalty IRS notice for the postponement period should call the number on the notice to have the penalty abated.
The IRS will work with any taxpayer who lives outside the disaster area but whose records necessary to meet a deadline occurring during the postponement period are in the affected area. Taxpayers qualifying for relief who live outside the disaster area need to contact the IRS at (866) 562-5227, including workers assisting relief activities who are affiliated with a recognized government or philanthropic organization.
Individuals and businesses in a federally declared disaster area who have suffered uninsured or unreimbursed disaster-related losses can choose to claim them on either the return for the year the loss occurred or the return for the prior year. Taxpayers have up to six months after the due date of the taxpayer’s federal income tax return for the disaster year, without regard to any extension of time to file, to make the election.
Taxpayers should write the FEMA declaration number — 3600-EM — on a return that claims a loss.
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