05/23/2024 | Press release | Distributed by Public on 05/23/2024 08:04
IR-2024-146, May 23, 2024
WASHINGTON - The Internal Revenue Service today reminded individuals and businesses in parts of seven states that their 2023 federal income tax returns and tax payments are due on Monday, June 17, 2024.
The IRS normally provides relief, including postponing various tax filing and payment deadlines, for any area designated by the Federal Emergency Management Agency (FEMA). As long as their address of record is in a disaster-area locality, individual and business taxpayers automatically get the extra time, without having to ask for it.
The June 17 deadline applies to taxpayers affected by seven different disaster declarations. These include:
The current list of eligible localities is always available on the Tax relief in disaster situations page on IRS.gov.
Eligible returns and payments include:
Other returns, payments and time-sensitive tax-related actions also qualify for the extra time. See the Disaster assistance and emergency relief for individuals and businesses page for details.
Affected individual taxpayers who need more time to file beyond the June 17 deadline must file their extension requests on paper using Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. That's because e-file options for requesting an extension are not available after April 15.
By filing this form, disaster-area taxpayers will have until Oct. 15 to file, though tax payments are still due by June 17. Visit IRS.gov/extensions for details.
The IRS automatically provides filing and penalty relief to any taxpayer with an IRS address of record located in the disaster area. Therefore, taxpayers do not need to contact the agency to get this relief. However, 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 falling within the postponement period, the taxpayer should call the number on the notice to have the penalty abated.
In addition, 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 located in the affected area. Taxpayers qualifying for relief who live outside the disaster area need to contact the IRS at 866-562-5227. This also includes workers assisting with relief activities who are 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 or the return for the prior year. See Publication 547, Casualties, Disasters, and Thefts, for details.
Disaster-area taxpayers in three states face a July 15 deadline for filing their 2023 returns and paying any tax due. This includes:
In addition, Hawaii wildfire victims in Hawaii and Maui counties have until Aug. 7 to file and pay, and Ohio tornado victims in Auglaize, Crawford, Darke, Delaware, Hancock, Licking, Logan, Mercer, Miami, Richland and Union counties have until Sept. 3 to file and pay.
Taxpayers who live or have a business in Israel, Gaza or the West Bank, and certain other taxpayers affected by the terrorist attacks in the State of Israel, have until Oct. 7, 2024, to file and pay.