The IRS today announced that taxpayers affected by April 2020 tornadoes, severe storms, and flooding in Mississippi, South Carolina, and Tennessee have until October 15, 2020, to file individual and business tax returns and to make certain tax payments.
The IRS release—IR-2020-126 (June 23, 2020)—notes that the tax relief is provided with respect to any area designated by the Federal Emergency Management Agency (FEMA) as qualifying for individual assistance. The designated area includes:
The IRS stated that other locations may be added later to the “disaster area,” and if added, taxpayers in these areas would automatically receive the same filing and payment relief. The list of eligible localities is on the IRS disaster relief page.
The tax relief includes postponed tax filing and payment deadlines that occurred starting on April 12, 2020. The IRS release states that taxpayers with an “address of record” located in the disaster area do not need to contact the IRS for relief. 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 is directed to contact the telephone number on the notice to have the penalty abated.
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