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IRS reminder to disaster victims in 3 states: July 15 filing and payment deadline nears

IRS reminder to disaster victims in 3 states: July 15 filing and payment deadline nears

The IRS has issued a reminder to individuals and businesses in parts of Alaska, Maine, and Rhode Island regarding the upcoming deadline for filing 2023 federal income tax returns and payments.

These are due on Monday, July 15, 2024.

Disaster relief and deadline extensions

The IRS provides automatic relief, including the postponement of various tax filing and payment deadlines, for areas designated by the Federal Emergency Management Agency (FEMA).

Taxpayers whose addresses are in these disaster-affected localities automatically receive the extended time without needing to request it.

Eligible areas for the July 15 deadline

Taxpayers in the following areas qualify for the July 15 deadline:

  • Alaska: The Wrangell Cooperative Association of Alaska Tribal Nation.
  • Maine: Cumberland, Hancock, Knox, Lincoln, Sagadahoc, Waldo, Washington, and York counties.
  • Rhode Island: Kent, Newport, Providence, and Washington counties.

A complete list of eligible localities is available on the Tax relief in disaster situations page on IRS.gov.

Returns and payments eligible for the July 15 deadline

The extended deadline applies to various returns and payments, including:

  • Calendar-year 2023 partnership and S corporation returns due on March 15.
  • 2023 individual income tax returns and payments due on April 15.
  • Quarterly estimated tax payments due on April 15 and June 17.
  • Calendar-year 2023 corporate and fiduciary income tax returns and payments due on April 15.
  • Calendar-year 2023 returns filed by tax-exempt organizations due on May 15.
  • Other returns, payments, and time-sensitive tax-related actions also qualify for the extra time.

More details can be found on the Disaster assistance and emergency relief for individuals and businesses page.

Further extensions available

Individual taxpayers needing more time beyond the July 15 deadline must file an extension request using Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return.

Since e-file options are not available after April 15, this request must be filed on paper.

  • Filing Form 4868 gives disaster-area taxpayers until October 15 to file their returns, though tax payments remain due by July 15.
  • Visit IRS.gov/extensions for more information.

Additional relief measures

The IRS provides automatic filing and penalty relief to taxpayers with an IRS address of record in the disaster area. Taxpayers do not need to contact the IRS to receive this relief.

However, if a taxpayer receives a late filing or late payment penalty notice for a due date within the postponement period, they should call the number on the notice to have the penalty abated.

Assistance for taxpayers outside the disaster area

The IRS will assist taxpayers living outside the disaster area but whose records necessary for meeting deadlines are in the affected area.

These taxpayers should contact the IRS at 866-562-5227. This includes workers assisting with relief activities affiliated with recognized government or philanthropic organizations.

Claiming disaster-related losses

Taxpayers in a federally declared disaster area who suffered uninsured or unreimbursed disaster-related losses can claim these on either the return for the year the loss occurred or the previous year's return.

Details are available in Publication 547, Casualties, Disasters, and Thefts.

Reminder for other disaster-area taxpayers

Other states also have deadlines later this summer for filing 2023 returns and paying taxes:

  • Massachusetts: July 31 for Bristol and Worcester counties.
  • Hawaii: August 7 for Hawaii and Maui counties.
  • Ohio: September 3 for Auglaize, Crawford, Darke, Delaware, Hancock, Licking, Logan, Mercer, Miami, Richland, and Union counties.

Special relief for terrorist attacks in Israel

Taxpayers affected by terrorist attacks in Israel, Gaza, or the West Bank, or those who have a business in these regions, have until October 7, 2024, to file and pay.

For more detailed information and updates, visit the IRS website or consult a tax professional.

Ines Zemelman, EA
Founder of TFX