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IRS Tax Relief for Those Affected by Hurricane Ida

Update: Federal Tax Help Available for Victims of Hurricane Ida

The federal government is providing some relief for the victims of Hurricane Ida, which affected the residents of many states during late August to early September of 2021. This article explains the tax relief that’s available and who is eligible for it.

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FEMA Disaster Declarations for Hurricane Ida

The Federal Emergency Management Agency (FEMA) issued a disaster declaration for Hurricane Ida on October 30, 2021. The declaration authorizes the IRS to postpone certain tax-filing and tax-payment deadlines for taxpayers who reside or have a business in the disaster area.

According to the IRS, certain tax filing and payment deadlines are now postponed through January 3, 2022. That means victims of Hurricane Ida now have until January 3, 2022 to file various individual and business tax returns and make tax payments. Individuals and households who reside or have a business anywhere in the covered disaster areas (see below) will receive tax relief.

Individuals who had a valid extension to file their 2020 returns, due to run out on October 15, will now have until January 3, 2022 to file. The January 3, 2022 extended deadline applies to the quarterly estimated tax payment, normally due on September 15, and the quarterly payroll and excise tax returns normally due on November 1, 2021. It also applies to tax-exempt organizations (operating on a calendar-year basis) that had a valid extension due to run out on November 15, 2021. Additionally, penalties on deposits due on or after August 26, 2021 and before September 10, 2021 will be abated as long as the tax deposits were made by September 10, 2021.

The IRS automatically identifies taxpayers located in the covered disaster area and applies filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area should call the IRS disaster hotline at 866-562-5227 to request this tax relief.

Note that 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 that falls within the postponement period, the taxpayer should call the telephone number on the notice to have the IRS abate the penalty.

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Hurricane Ida: Covered Disaster Areas

FEMA’s disaster declaration applies to certain areas that are deemed to be most affected by Hurricane Ida’s path. The states/localities listed below each constitute a “covered disaster area” and are entitled to the federal tax relief described in this article.

Connecticut

These parts of Connecticut have been designated for either individual or public assistance: Fairfield and New London counties, including the Mashantucket Pequot Tribal Nation and the Mohegan Tribal Nation. The disaster relief postpones various tax filing and payment deadlines that occurred starting on or after September 1, 2021.

Louisiana

The entire state of Louisiana has been designated as a covered disaster area for the purposes of Hurricane Ida relief. The disaster relief postpones certain deadlines falling on or after August 26, 2021.

Mississippi

The entire state of Mississippi has been designated as a covered disaster area for the purposes of Hurricane Ida relief. The disaster relief postpones various tax filing and payment deadlines that occurred starting on or after August 28, 2021.

New Jersey

These parts of New Jersey have been designated as covered disaster areas: Bergen, Essex, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Morris, Passaic, Somerset, Union, and Warren counties. The tax relief postpones various tax filing and payment deadlines that occurred starting on or after September 1, 2021.

New York

These parts of New York have been designated as covered disaster areas: Bronx, Dutchess, Kings, Nassau, New York, Orange, Putnam, Queens, Richmond, Rockland, Suffolk, Sullivan, Ulster, and Westchester counties. The tax relief postpones various tax filing and payment deadlines that occurred starting on or after September 1, 2021.

Pennsylvania

These parts of Pennsylvania have been designated as covered disaster areas: Bucks, Chester, Delaware, Montgomery, Philadelphia, and York counties.

Note that taxpayers in Ida-impacted localities in other parts of these states, subsequently designated by FEMA, will automatically receive the same filing and payment relief. The current list of eligible localities is available on the disaster relief page on IRS.gov.

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Affected Taxpayers

According to the IRS, taxpayers considered to be affected taxpayers (eligible for the postponement of time to file returns, pay taxes, and perform other time-sensitive acts) include individuals who live, and businesses (including tax-exempt organizations) whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Under section 7508A, the IRS gives affected taxpayers until January 3, 2022 to file most tax returns – including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; annual information returns of tax-exempt organizations; and employment and certain excise tax returns – that have either an original or extended due date occurring on or after August 26, 2021 and before January 3, 2022.

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