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IRS Extends Tax Filing, Payment Deadline for Taxpayers in Three States by Karen A. Lake, CPA

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Posted on March 09, 2023 by Karen Lake

The IRS extended until Oct. 16, 2023, various federal tax filing and payment deadlines for individuals and businesses impacted by severe storms in California and parts of Alabama and Georgia.

Among the 2022 calendar-year tax-filing deadlines included in this relief are individual tax returns, typically due on Apr. 15; business tax returns, normally due on Mar. 15 and Apr. 18; and the returns of tax-exempt entities, which are usually due on May 15. In addition, taxpayers will have until Oct. 16, 2023, to pay their 2022 tax liabilities, make their 2022 contributions to IRAs and health savings accounts and pay their fourth-quarter estimated tax payments for 2022.

For the 2023 tax year, the Oct. 16 deadline also applies to individual taxpayers’ estimated tax payments, normally due on Apr. 18, Jun. 15 and Sept. 15, as well as businesses’ quarterly payroll and excise tax returns that are usually due on Jan. 31, Apr. 30 and Jul. 31.

To qualify for this automatic extension, taxpayers must reside in a country that the federal government declares a disaster area, which includes the following:

Alabama Counties

Autauga, Barbour, Chambers, Conecuh, Coosa, Dallas, Elmore, Greene, Hale, Mobile, Morgan, Sumter and Tallapoosa

California Counties

Alameda, Alpine, Amador, Butte, Calaveras, Colusa, Contra Costa, Del Norte, El Dorado, Fresno, Glenn, Humboldt, Inyo, Los Angeles, Madera, Marin, Mariposa, Mendocino, Merced, Monterey, Napa, Nevada, Placer, Sacramento, San Benito, San Joaquin, San Luis Obispo, San Mateo, Santa Barbara, Santa Clara, Santa Cruz, San Diego, San Francisco, Siskiyou, Solano, Sonoma, Stanislaus, Sutter, Tehama, Trinity, Tulare, Tuolumne, Ventura and Yolo

Georgia Counties

Butts, Crisp, Henry, Jasper, Meriwether, Newton, Pike, Spalding and Troup

Generally, taxpayers in affected areas do not need to file any paperwork to qualify for the postponed filing extension. However, should taxpayers receive a late-filing or late-payment penalty notice from the IRS, they should reach out to the CPAs and tax accountants to work with the IRS to have the penalty abated. Similarly, taxpayers should contact their accountants if the records they need to meet their tax obligations are in a federally declared disaster area, but the taxpayers themselves are outside the designated disaster area.

About the Author: Karen A. Lake, CPA, is a state and local tax (SALT) specialist and an associate director of Tax Services with Berkowitz Pollack Brant Advisors + CPAs, where she helps individuals and businesses navigate complex federal, state and local tax laws, and credits and incentives. She can be reached at the CPA firm’s Miami office at (305) 379-7000 or info@bpbcpa.com.