IRS provides tax relief for taxpayers affected by California wildfires, Iowa derecho

IRS provides tax relief

The IRS issued releases announcing relief for taxpayers affected by the California wildfires and for taxpayers affected by the derecho in Iowa. In general, tax returns and tax payments with an October 15, 2020 due date are postponed to December 15, 2020.


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  • The IRS release—IR-2020-191—addresses the tax relief for taxpayers affected by the wildfires in California that began August 14, 2020.
  • The IRS release—IR-2020-190—addresses the tax relief for taxpayers affected by the derecho in Iowa that began August 10, 2020.

Both IRS releases note that with this tax relief, various tax filing and payment deadlines originally due during the period that started on August 14 (California) or that started on August 10 (Iowa) are now due on or before December 15, 2020. This relief does not apply to tax payments related to 2019 returns that were due July 15, 2020.

Relief is also provided regarding quarterly estimated income tax payments, quarterly payroll and excise tax returns, and penalties on payroll and excise tax deposits. The IRS releases provide relief for certain tax-exempt organizations, operating on a calendar year basis, that had a valid extension due to expire November 15, 2020, and for businesses with extensions (including calendar year corporations) with extensions for 2019 scheduled to expire October 15, 2020.

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