IRS Extends April 18th Filing Deadline for Certain Designated Disaster Areas in New York (Plus Repeat for Alabama, California and Georgia)
To Our Valued uTax Partners,
uTax is sharing today’s IRS News Release announcing that taxpayers in designated disaster areas of New York now have until May 15, 2023 to file various federal individual and business tax returns and make tax payments.
Due to the importance and directly below this most recent IRS announcement, we have also included a copy of our partner communication previously shared on February 24, regarding extended filing deadlines and tax relief announced earlier by the IRS for designated disaster areas of Alabama, California and Georgia (deadline now October 16).
- IR-2023-58 – March 24, 2023 – New York Storm Victims Qualify for Tax Relief; April 18 Deadline, Other Dates Extended to May 15 | Español
WASHINGTON — New York winter storm and snowstorm victims now have until May 15, 2023, to file various federal individual and business tax returns and make tax payments, the Internal Revenue Service announced today.
The IRS is offering relief to any area designated by the Federal Emergency Management Agency (FEMA) as a result of storms that occurred between Dec. 23 and Dec. 28, 2022. This means that individuals and households that reside or have a business in Erie, Genesee, Niagara, St. Lawrence and Suffolk counties qualify for tax relief. Other areas added later to the disaster area will also qualify for the same relief. The current list of eligible localities is always available on the Tax Relief in Disaster Situations page.
The tax relief postpones various tax filing and payment deadlines that occurred starting on Dec. 23, 2022. As a result, affected individuals and businesses will have until May 15, 2023, to file returns and pay any taxes that were originally due during this period.
This includes 2022 individual income tax returns due on April 18, as well as various 2022 business returns normally due on March 15 and April 18. Among other things, this means that eligible taxpayers will have until May 15 to make 2022 contributions to their IRAs and health savings accounts.
In addition, farmers who choose to forgo making estimated tax payments and normally file their returns by March 1 will now have until May 15, 2023, to file their 2022 return and pay any tax due. The May 15, 2023, deadline also applies to the quarterly estimated tax payments, normally due on Jan. 17, 2023, and April 18, 2023. This means that individual taxpayers can skip making the fourth quarter estimated tax payment, normally due Jan. 17, 2023, and instead include it with the 2022 return they file on or before May 15.
The May 15 deadline also applies to the quarterly payroll and excise tax returns normally due on Jan. 31 and April 30, 2023. In addition, penalties on payroll and excise tax deposits due on or after Dec. 23, 2022, and before Jan. 9, 2023, will be abated as long as the tax deposits were made by Jan. 9, 2023.
The Disaster Assistance and Emergency Relief for Individuals and Businesses page has details on other returns, payments and tax-related actions qualifying for the additional time.
Some affected taxpayers may find that they need more time to file beyond the May 15 deadline. If so, the IRS urges them to request the additional time, electronically, before the original April 18 deadline. Two free and easy ways to do this are through either IRS Free File or IRS Direct Pay, both available only on IRS.gov. Visit IRS.gov/extensions for details.
After April 18 and before May 15, disaster area taxpayers can file their extension requests only on paper.
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 the 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. Be sure to write the FEMA declaration number – 4694-DR − on any return claiming a loss. See Publication 547 for details.
The tax relief is part of a coordinated federal response to the damage caused by these storms and is based on local damage assessments by FEMA. For information on disaster recovery, visit DisasterAssistance.gov
Repeat: Partner Communication – February 24, 2023
- IR-2023-33 – February 24, 2023 – Tax Deadline Extended to Oct. 16 for Disaster Area Taxpayers in California, Alabama and Georgia | Español
IRS Disaster Relief Resource Page:
Find information on the most recent tax relief provisions for taxpayers affected by disaster situations by going to the IRS Tax Relief in Disaster Situations | Español webpage. Click on 2023 to access a dropdown of the individual notices containing details and instructions for the specific state. Remember to check back for any new additions.
Other IRS Disaster Resources:
Disaster Related IRS Publications
- Publication 547, Casualties, Disasters and Theft
Publication 584, Casualty, Disaster, and Theft Loss Workbook
- Publication 584B, Business Casualty, Disaster, and Theft Loss Workbook
- Publication 2194, Disaster Resource Guide for Individuals and Businesses
- Publication 3833, Disaster Relief: Providing Assistance through Charitable Organizations
The above IRS news release, along with the Tax Relief in Disaster Situations page and other related disaster resources, are also easily accessible from your uTax Resource Center > Industry Links page (IRS Top News Release; FAQs; IRS Quick Links; and IRS Resources sections).
Your uTax Team