IRS extends Hurricane Ida tax relief to Feb. 15
Victims of Hurricane Ida in six states now have until Feb. 15, 2022, extended from Jan. 3, to file individual and business tax returns and make tax payments, the Internal Revenue Service announced today.
The updated relief covers Louisiana and Mississippi, as well as parts of New York, New Jersey, Connecticut and Pennsylvania. The current list of eligible localities is always available on the Around the Nation section of the disaster relief page on IRS.gov.
The updated relief postpones tax filing and payment deadlines that occurred starting on dates that vary by state:
- Aug. 26, 2021 for Louisiana,
- Aug. 28, 2021 for Mississippi,
- Aug. 31, 2021 for Pennsylvania and
- Sept. 1, 2021 for New York, New Jersey and Connecticut.
As a result, affected individuals and businesses will have until Feb. 15, 2022, to file returns and pay any taxes that were originally due during this period. This means individuals who had a valid extension to file their 2020 return that ran out on Oct. 15, 2021, will now have until Feb. 15, 2022, to file. The IRS noted, however, that because tax payments related to these 2020 returns were due on May 17, 2021, those payments are not eligible for this relief.
The Feb. 15 extended deadline also applies to quarterly estimated income tax payments that were due on Sept. 15, 2021, and Jan. 18, 2022. This means that taxpayers in these areas can now skip making their estimated tax payments for both the third and fourth quarters of 2021 and instead include them when they file their 2021 return.
The Feb. 15 deadline also applies to the quarterly payroll and excise tax returns normally due on Nov. 1, 2021, and Jan. 31, 2022. Businesses with an original or extended due date also have the additional time including, among others, calendar-year partnerships and S corporations whose 2020 extensions ran out on Sept. 15, 2021, and calendar-year corporations whose 2020 extensions ran out on Oct. 15, 2021. It also applies to calendar-year tax-exempt organizations whose 2020 extensions ran out on Nov. 15, 2021.
The IRS disaster relief page has details on other returns, payments and tax-related actions qualifying for the additional time.
The tax relief is part of a coordinated federal response to the damage caused by Hurricane Ida and is based on local damage assessments by the Federal Emergency Management Agency (FEMA). For information on disaster recovery, visit disasterassistance.gov.