IRS Reminds Taxpayers of Extended Deadlines for Disaster-Affected Areas
The Internal Revenue Service (IRS) has issued a reminder for 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. This extension is provided for taxpayers affected by disaster declarations in these areas, allowing additional time to file returns and make payments without incurring penalties.
Qualifying Areas for the July 15 Deadline
The July 15 deadline applies to taxpayers in specific areas affected by disaster declarations:
Alaska: Wrangell Cooperative Association of Alaska Tribal Nation.
Maine: Cumberland, Hancock, Knox, Lincoln, Sagadahoc, Waldo, Washington, and York counties.
Rhode Island: Kent, Newport, Providence, and Washington counties.
Eligible Returns and Payments
The extended deadline applies to several types of returns and payments, including:
2023 partnership and S corporation returns (normally due March 15).
2023 individual income tax returns and payments (normally due April 15).
Quarterly estimated tax payments (normally due April 15 and June 17).
2023 corporate and fiduciary income tax returns and payments (normally due April 15).
2023 returns filed by tax-exempt organizations (normally due May 15).
Other returns, payments, and time-sensitive tax-related actions also qualify for the extension. Detailed information is available on the Disaster assistance and emergency relief for individuals and businesses page.
On the other hand, taxpayers needing more time beyond the July 15 deadline must file extension requests on paper using Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. E-filing options for requesting an extension are not available after April 15. Filing this form extends the filing deadline to October 15, though tax payments remain due by July 15.
Reminder for Other Disaster-Area Taxpayers
Additional deadlines for filing 2023 returns and paying any taxes due apply to other disaster-affected areas:
July 31: Bristol and Worcester counties in Massachusetts.
August 7: Hawaii and Maui counties in Hawaii.
September 3: Auglaize, Crawford, Darke, Delaware, Hancock, Licking, Logan, Mercer, Miami, Richland, and Union counties in Ohio.
Special Relief for Terrorist Attacks in Israel
Taxpayers affected by terrorist attacks in Israel, Gaza, or the West Bank have until October 7, 2024, to file and pay their taxes. This includes those who live or have a business in these areas and other affected taxpayers.
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