Victims of last weekend’s tornadoes in Kentucky now have until May 16 to file various federal returns and to make tax payments.
After storms, tornadoes and flooding starting on Dec. 10 and the subsequent disaster declaration by the Federal Emergency Management Agency, relief is available to affected taxpayers who live or have a business in Caldwell, Fulton, Graves, Hopkins, Marshall, Muhlenberg, Taylor and Warren Counties. (See
Various filing and payment deadlines that occurred starting on Dec. 10 are postponed until May 16. This includes 2021 individual income tax returns due on April 18, as well as various 2021 business returns normally due on March 15 and April 18.
The relief impacts many other deadlines. Affected taxpayers also have until May 16 to make 2021 IRA contributions, and farmers who forgo estimated payments and normally file their returns by March 1 now have until May 16 to file their 2021 return and pay tax due.
The May deadline also applies to quarterly estimated income tax payments due on Jan. 18 and April 18. Individual taxpayers can skip the estimated tax payment for the fourth quarter of 2021, due Jan. 18, 2022, and instead include it with the 2021 return they file on or before May 16.
Quarterly payroll and excise tax returns due on Jan. 31 and May 2, 2022, are also now due on May 16. Penalties on payroll and excise tax deposits due Dec. 10 to Dec. 27 will be abated if the deposits are made by Dec. 27.
The IRS automatically provides filing and penalty relief to any taxpayer with an address of record located in the disaster area. If an affected taxpayer receives a late filing or late payment penalty notice from the IRS that has an original or extended due date within the postponement period, the taxpayer should call the number on the notice.
The IRS will work with any taxpayer who lives outside the disaster area but whose records to meet a deadline during the postponement are in the affected area. Taxpayers qualifying for relief who live outside the disaster area need to contact the IRS at (866) 562-5227, including relief workers with a qualified organization.
