The IRS has announced filing deadline relief for residents of the state of Florida related to Hurricane Ian.[1]

Relief Covers the Entire State of Florida

The release indicates that this relief will apply to any individuals that reside or have a place of business in Florida:

The IRS is offering relief to any area designated by the Federal Emergency Management Agency (FEMA). This means that individuals and households that reside or have a business anywhere in the state of Florida qualify for tax relief. The current list of eligible localities is always available on the disaster relief page on IRS.gov.[2]

Most likely relief of some sort will expand as, at the time this article was written, the storm was expected to make landfall again in South Carolina.

Specific Florida Tax Relief

The news release provides the following details on relief available to those in Florida:

The tax relief postpones various tax filing and payment deadlines that occurred starting on September 23, 2022. As a result, affected individuals and businesses will have until February 15, 2023, to file returns and pay any taxes that were originally due during this period.[3]

Individual income tax return relief will be as follows:

This means individuals who had a valid extension to file their 2021 return due to run out on October 17, 2022, will now have until February 15, 2023, to file. The IRS noted, however, that because tax payments related to these 2021 returns were due on April 18, 2022, those payments are not eligible for this relief.[4]

The release goes on to describe the impact of the relief on other tax filings:

The February 15, 2023, deadline also applies to quarterly estimated income tax payments due on January 17, 2023, and the quarterly payroll and excise tax returns normally due on October 31, 2022, and January 31, 2023. Businesses with an original or extended due date also have the additional time including, among others, calendar-year corporations whose 2021 extensions run out on October 17, 2022. Similarly, tax-exempt organizations also have the additional time, including for 2021 calendar-year returns with extensions due to run out on November 15, 2022.

In addition, penalties on payroll and excise tax deposits due on or after September 23, 2022, and before October 10, 2022, will be abated as long as the deposits are made by October 10, 2022.[5]

Obtaining Relief

The news release contains information about how taxpayers will obtain this relief. The release provides that the IRS should automatically apply relief to taxpayers located in the state:

The IRS automatically provides filing and penalty relief to any taxpayer with an IRS address of record located in the disaster area. Therefore, taxpayers do not need to contact the agency to get this relief. However, 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 should call the number on the notice to have the penalty abated.[6]

Instructions are provided for taxpayers residing outside the disaster area but with records inside the disaster area:

In addition, the IRS will work with any taxpayer who lives outside the disaster area but whose records necessary to meet a deadline occurring during the postponement period are located in the affected area. Taxpayers qualifying for relief who live outside the disaster area need to contact the IRS at 866-562-5227. This also includes workers assisting the relief activities who are affiliated with a recognized government or philanthropic organization.[7]

Disaster Losses

The news release concludes with information on disaster losses and how they should be claimed:

Individuals and businesses in a federally declared disaster area who suffered uninsured or unreimbursed disaster-related losses can choose to claim them on either the return for the year the loss occurred (in this instance, the 2022 return normally filed next year), or the return for the prior year (2021). Be sure to write the FEMA declaration number – DR-4673-FL − on any return claiming a loss. See Publication 547 for details.[8]

[1] IRS: Hurricane Ian victims in Florida qualify for tax relief; Oct. 17 deadline, other dates extended to Feb. 15, IR-2022-168, September 29, 2022, https://www.irs.gov/newsroom/irs-hurricane-ian-victims-in-florida-qualify-for-tax-relief-oct-17-deadline-other-dates-extended-to-feb-15

[2] IRS: Hurricane Ian victims in Florida qualify for tax relief; Oct. 17 deadline, other dates extended to Feb. 15, IR-2022-168, September 29, 2022

[3] IRS: Hurricane Ian victims in Florida qualify for tax relief; Oct. 17 deadline, other dates extended to Feb. 15, IR-2022-168, September 29, 2022

[4] IRS: Hurricane Ian victims in Florida qualify for tax relief; Oct. 17 deadline, other dates extended to Feb. 15, IR-2022-168, September 29, 2022

[5] IRS: Hurricane Ian victims in Florida qualify for tax relief; Oct. 17 deadline, other dates extended to Feb. 15, IR-2022-168, September 29, 2022

[6] IRS: Hurricane Ian victims in Florida qualify for tax relief; Oct. 17 deadline, other dates extended to Feb. 15, IR-2022-168, September 29, 2022

[7] IRS: Hurricane Ian victims in Florida qualify for tax relief; Oct. 17 deadline, other dates extended to Feb. 15, IR-2022-168, September 29, 2022

[8] IRS: Hurricane Ian victims in Florida qualify for tax relief; Oct. 17 deadline, other dates extended to Feb. 15, IR-2022-168, September 29, 2022