Victims of recent severe storms and flooding in numerous states have more time to make tax payments and file returns if they are affected taxpayers in counties that have been designated as federal disaster areas qualifying for individual assistance.  These include disasters that occurred Nov. 3013 to April 2014.

Only taxpayers considered to be affected taxpayers are eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts. Affected taxpayers include:

  • Any individual whose principal residence, and any business entity whose principal place of business, is located in the counties designated as disaster areas;
  • Any individual who is a relief worker assisting in a covered disaster area, regardless of whether he is affiliated with recognized government or philanthropic organizations;
  • Any individual whose principal residence, and any business entity whose principal place of business, is not located in a covered disaster area, but whose records necessary to meet a filing or payment deadline are maintained in a covered disaster area;
  • Any estate or trust that has tax records necessary to meet a filing or payment deadline in a covered disaster area; and
  • Any spouse of an affected taxpayer, solely with regard to a joint return of the husband and wife.

IRS gives affected taxpayers until the extended date (specified by county, below) to file most tax returns, including employment returns, that have either an original or extended due date falling on or after the onset date of the disaster (specified by county, below), and on or before the extended date.

The postponement does not apply to employment and excise tax deposits. Nor does it apply to information returns in the W-2, 1098, 1099 or 5498 series, or to Forms 1042-S or 8027.  However, the IRS will abate penalties for failure to make timely employment and excise deposits, due on or after the onset date of the disaster, and on or before the deposit delayed date (specified by county, below), provided the taxpayer made these deposits by the deposit delayed date. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause

Affected Areas:

Alabama: Baldwin, Blount, DeKalb, Etowah, Jefferson, Lee, Mobile, Limestone, and Tuscaloosa counties.

For these Alabama counties, the onset date of the disaster was Apr. 28, 2014, the extended date is Oct. 15, 2014 (which includes the May 15 deadline for many tax-exempt organizations to file their annual Form 990, the June 16 and Sept. 15 deadlines for making quarterly estimated tax payments, and a variety of business tax deadlines including the Apr. 30 and July 31 deadlines for quarterly payroll and excise tax returns). The deposit delayed date is May 13, 2014.

Arkansas: Faulkner, Pulaski, Randolph, and White counties.

For these Arkansas counties, the onset date of the disaster was Apr. 27, 2014, the extended date is Oct. 15, 2014 (which includes the May 15 deadline for many tax-exempt organizations to file their annual Form 990, the June 16 and Sept. 15 deadlines for making quarterly estimated tax payments, and a variety of business tax deadlines including the Apr. 30 and July 31 deadlines for quarterly payroll and excise tax returns). The deposit delayed date is May 12, 2014.

Florida: Escambia and Santa Rosa counties.

For these Florida counties, the onset date of the disaster was Apr. 28, 2014, the extended date is Oct. 15, 2014 (which includes the May 15 deadline for many tax-exempt organizations to file their annual Form 990, the June 16 and Sept. 15 deadlines for making quarterly estimated tax payments, and a variety of business tax deadlines including the April 30 and July 31 deadlines for quarterly payroll and excise tax returns.). The deposit delayed date is May 13, 2014.

Illinois: Champaign, Douglas, Fayette, Grundy, Jasper, La Salle, Massac, Pope, Tazewell, Vermilion, Wabash, Washington, Wayne, Will, and Woodford counties.

For these Illinois counties, the onset date of the disaster was Nov. 17, 2013, the extended date was Dec. 2, 2013. The deposit delayed date was Feb. 28, 2014.

Mississippi: Itawamba, Jones, Leake, Lee, Lowndes, Madison, Montgomery, Rankin, Simpson, Warren, Wayne, and Winston counties.

For these Mississippi counties, the onset date of the disaster was Apr 28, 2014, the extended date is Oct. 15, 2014 (which includes the May 15 deadline for many tax-exempt organizations to file their annual Form 990, the June 16 and Sept. 15 deadlines for making quarterly estimated tax payments, and a variety of business tax deadlines including the Apr. 30 and July 31 deadlines for quarterly payroll and excise tax returns). The deposit delayed date is May 13, 2014.

Washington state:  Snohomish County, including the Sauk-Suiattle, Stillaguamish, and Tulalip tribes. (IR 2014-45)

For these Washington State county and tribes, the onset date of the disaster was Mar. 22, 2014, the extended date is Oct. 15, 2014 (which includes the regular Apr. 15 deadline for filing 2013 individual income tax returns and making tax payments; the Apr. 15 deadline for making 2013 contributions to an individual retirement account; the Apr. 15, June 16 and Sept. 15 deadlines for making quarterly estimated tax payments; and a variety of business tax deadlines are also affected including the Apr. 30 and July 31 deadlines for quarterly payroll and excise tax returns). The deposit delayed date was Apr. 7, 2014.