Storm victims in parts of Georgia and Alabama now have until May 15 this year to file various federal individual and business tax returns and make tax payments.
The IRS is offering relief to areas designated by the Federal Emergency Management Agency. Individuals and households that reside or have a business in the Georgia counties of Butts, Henry, Jasper, Meriwether, Newton, Spalding and Troup or the Alabama counties of Autauga and Dallas qualify.
Other areas added later will also qualify; see the current list of localities on
The relief postpones various filing and payment deadlines that occurred starting on Jan. 12. Affected individuals and businesses have until May 15 to file returns and pay any taxes originally due during this period. This includes 2022 individual income tax returns due on April 18, as well as various 2022 business returns due on March 15 and April 18.
Eligible taxpayers will also have until May 15 to make 2022 contributions to their IRAs and health savings accounts.
Farmers who forgo making estimated tax payments and normally file their returns by March 1 now have until May 15 to file their 2022 return and pay any tax due. The May deadline applies to the quarterly estimated tax payments, normally due on Jan. 17 and April 18: Individual taxpayers can skip making the fourth quarter 2022 estimated tax payment, normally due Jan. 17, 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. Penalties on payroll and excise tax deposits due on or after Jan. 12 and before Jan. 27 will be abated if the tax deposits are made by Jan. 27.
Details on other returns, payments and tax-related actions qualifying for the additional time are
The IRS automatically provides filing and penalty relief to any taxpayer with an IRS address of record in the disaster area; taxpayers do not need to contact the agency. 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. The IRS will work with any taxpayer who lives outside the disaster area but whose records necessary are in the affected area.
Taxpayers qualifying for relief who live outside the disaster area need to call (866) 562-5227. This 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. They should write the FEMA declaration number (4684-DR for Alabama, 4685-DR for Georgia) on any return claiming a loss.
