The IRS announced on December 22, 2021 that taxpayers in six states affected by Hurricane Ida will now have until February 15, 2022 to file various individual and business tax returns and make tax payments.
The updated relief covers the following states in their entirety:
As well as parts of:
- New York;
- New Jersey;
- Connecticut; and
For a list of all eligible localities you can visit the Around the Nation section of the Disaster Relief page on IRS.gov.
Additionally, this updated relief postpones tax filing and payment deadlines that began on dates that varied by state.
- August 26, 2021 for Louisiana;
- August 28, 2021 for Mississippi;
- August 31, 2021 for Pennsylvania; and
- September 1, 2021 for New York, New Jersey and Connecticut.
If you live or do business in these areas and were affected by Hurricane Ida, you will have until February 15, 2022 to file returns and pay any taxes that were originally due on or after the time periods outlined above.
This means if you had a valid extension to file your 2020 return to October 15, 2021, you now have until February 15, 2022 to file. But remember, an extension of time to file is not the same as an extension of time to pay. Thus, tax payments related to 2020 returns that were due on May 17, 2021 are not eligible for this relief, as the due date of payment was before Hurricane Ida occurred.
The February 15, 2022 postponed deadline also applies to:
- Quarterly estimated income tax payments that were due on September 15, 2021 and January 18, 2022; and
- Quarterly payroll and excise tax returns normally due on November 1, 2021 and January 31, 2022.
Taxpayers in the specified areas can now skip making their estimated tax payments for both the third and fourth quarters of 2021 and include them when they file their 2021 returns.
Businesses in these locations may also have until February 15, 2022 to file certain tax returns, for example:
- Calendar-year partnerships and S corporations whose 2020 extensions ran out on September 15, 2021;
- Calendar-year corporations whose 2020 extensions ran out on October 15, 2021; and
- Calendar-year tax-exempt organizations whose 2020 extensions ran out on November 15, 2021.
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 one of the affected areas listed above. Taxpayers qualifying for relief who live outside the disaster area need to contact the IRS at 866-562-5227. This also includes workers assisting the relief activities who are affiliated with a recognized government or philanthropic organization.
For More Information
Visit the IRS Disaster Relief Page for details about other tax-related actions extended by this tax relief.
You can also visit the TAS News and Information page to access our latest TAS Tax Tips, the National Taxpayer Advocate Blog, and more.