IRS Extends April 18th Filing Deadline for Certain Designated Disaster Areas in Mississippi (Plus Repeat for Alabama, California, Georgia & New York)
To Our Valued Partners,
Partner Support is sharing today’s IRS News Release announcing that taxpayers in designated disaster areas of Mississippi now have until July 31, 2023 to file various federal individual and business tax returns and make tax payments.
For your convenience, we have also listed other extended filing deadlines and tax relief for designated disaster areas that were previously announced by the IRS and shared in earlier Partner Support communications. To date, these include:
- Alabama, California, Georgia – October 16
- New York – May 15
Important! Be sure to read the IRS announcements carefully as the extended deadline and other tax relief may not apply to the entire state.
The IRS news releases below, along with the Tax Relief in Disaster Situations page and other related disaster resources, are also easily accessible 24/7 from your Resource Center > Industry Links page (IRS Top News Release; FAQs; IRS Quick Links; and IRS Resources sections).
- IR-2023-60 – March 28, 2023 – Mississippi Storm Victims Qualify for Tax Relief; April 18 Deadline, Other Dates Extended to July 31
WASHINGTON — Mississippi storm victims now have until July 31, 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 tornadoes and severe storms that occurred on March 24 and 25. This means that individuals and households that reside or have a business in Carroll, Humphreys, Monroe and Sharkey 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 March 24, 2023. As a result, affected individuals and businesses will have until July 31, 2023, to file returns and pay any taxes that were originally due during this period.
This includes 2022 individual income tax returns and various business returns due on April 18. Among other things, this means that eligible taxpayers will have until July 31 to make 2022 contributions to their IRAs and health savings accounts.
The July 31 deadline also applies to the quarterly estimated tax payments, normally due on April 18 and June 15.
The July 31 deadline also applies to the quarterly payroll and excise tax returns normally due on April 30, 2023. In addition, penalties on payroll and excise tax deposits due on or after March 24 and before April 10, will be abated as long as the tax deposits are made by April 10, 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 July 31 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 July 31, 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 (in this instance, the 2023 return normally filed in early 2024), or the return for the prior year (that is, the 2022 return normally filed in 2023). Be sure to write the FEMA declaration number – 4697-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: Previously Announced by the IRS (and shared via Partner Support Communications)
- IR-2023-33 – February 24, 2023 – Tax Deadline Extended to Oct. 16 for Disaster Area Taxpayers in California, Alabama and Georgia | Español
- IR-2023-58 – March 24, 2023 – New York Storm Victims Qualify for Tax Relief; April 18 Deadline, Other Dates Extended to May 15 | 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
Thank you,
Your Partner Support Team
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