Hurricane Ida victims have until the new year to file various federal declarations and make payments.
The IRS offers this assistance to any area identified by the Federal Emergency Management Agency as qualifying for individual or public assistance. Currently, this covers the entire state of Louisiana, but taxpayers in Ida-affected locations designated by FEMA in neighboring states will automatically receive relief.
The current list of eligible locations can be found on the IRS Disaster Relief page.
The relief postpones various filing and payment deadlines, which began on August 26th. Individuals and businesses have until January 3rd to file returns and pay the taxes originally due during that period. Those who had a valid extension to submit their 2020 return by October 15 now have until January 3.
A resident walks through the floods that Hurricane Ida left in LaPlace, Louisiana on Monday, August 30, 2021.
Luke Sharrett / Bloomberg
As the tax payments related to these 2020 tax returns were due on May 17, 2021, these payments are non-refundable.
The January deadline also applies to quarterly estimated income tax payments due on September 15th and the quarterly payroll and excise returns, which are normally due November 1st. It also applies to tax-exempt organizations operating on a calendar year basis and a valid extension that expires on November 15th.
Renewal companies also have the extra time, including calendar-year companies whose 2020 renewals expire on October 15th.
Wage and excise payments due on or after August 26 and before September 10 will be abolished if payments are made by September 10.
The IRS automatically grants filing and penalty relief to any taxpayer with an IRS address registered in the disaster area. If an affected taxpayer receives a late filing or late payment order from the IRS with an original or extended filing, payment, or deposit due date that falls within the grace period, the taxpayer should call the number in the notice to get the fine abated .
Taxpayers eligible for assistance and living outside the disaster area should call the IRS at (866) 562-5227. This also includes auxiliaries who belong to a recognized government or a philanthropic organization.