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Issue Number: IR-2024-181Inside This IssueIRS reminder to disaster victims in three states: July 15 filing and payment deadline nears; others face due dates later this summer WASHINGTON — The Internal Revenue Service today reminded individuals and businesses in parts of Alaska, Maine and Rhode Island that their 2023 federal income tax returns and tax payments are due on Monday, July 15, 2024. The IRS normally provides relief, including postponing various tax filing and payment deadlines, for any area designated by the Federal Emergency Management Agency (FEMA). As long as their address of record is in a disaster-area locality, individual and business taxpayers automatically get the extra time, without having to ask for it. What areas qualify for the July 15 deadline? The July 15 deadline applies to taxpayers affected by disaster declarations in three states. These include:
The current list of eligible localities is always available on the Tax relief in disaster situations page on IRS.gov. What returns and payments qualify for the July 15 deadline? Eligible returns and payments include:
Other returns, payments and time-sensitive tax-related actions also qualify for the extra time. See the Disaster assistance and emergency relief for individuals and businesses page for details. Further extensions available Affected individual taxpayers who need more time to file beyond the July 15 deadline must file their extension requests on paper using Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. That’s because e-file options for requesting an extension are not available after April 15. By filing this form, disaster-area taxpayers will have until Oct. 15 to file, though tax payments are still due by July 15. Visit IRS.gov/extensions for details. Other relief 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 with 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. See Publication 547, Casualties, Disasters, and Thefts, for details. Reminder for other disaster-area taxpayers In addition, individuals and businesses in three other states face deadlines, later this summer, for filing their 2023 returns and paying any taxes due. This includes:
Special relief for terrorist attacks in Israel Taxpayers who live or have a business in Israel, Gaza or the West Bank, and certain other taxpayers affected by the terrorist attacks in the State of Israel, have until Oct. 7, 2024, to file and pay. Thank you for subscribing to the IRS Newswire, an IRS e-mail service. If you know someone who might want to subscribe to this mailing list, please forward this message to them so they can subscribe. This message was distributed automatically from the mailing list IRS Newswire. Please Do Not Reply To This Message. |
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