Hurricane Michael Relief

October 2018

The IRS announced on October 12 that deadlines to file returns, pay taxes and perform certain other time-sensitive acts are extended to any Major Disaster Declaration area affected by Hurricane Michael designated by the Federal Emergency Management Agency as qualifying for either individual or public assistance.  The following Florida counties are granted such extensions: Bay, Calhoun, Franklin, Gadsden, Gulf, Hamilton, Holmes, Jackson, Jefferson, Leon, Liberty, Madison, Suwannee, Taylor, Wakulla, and Washington.  The relief is currently only available to the aforementioned parts of Florida, but the filing relief will be automatically available to taxpayers in localities added later to the Federal Emergency Management Agency's disaster area.
 
The tax relief postpones various tax filing and payment deadlines that occurred starting on October 7, 2018, including taxpayers who had a valid extension to file their 2017 return on by October 15, 2018.  Affected individuals and businesses will have until February 28, 2019, to file returns and pay any taxes that were originally due during this period.  However, because tax payments were due on April 18, 2018, those payments are not eligible for relief. 
 
The February 28, 2019, deadline also applies to the following:
  • Quarterly estimated income tax payments due on January 15, 2018.
  • Quarterly payroll and excise tax returns normally due on October 31, 2018 and January 31, 2019.
  • Calendar-year tax-exempt organizations that had a valid extension due to run out on November 15, 2018.
  • Businesses with extensions, including calendar-year corporations whose 2017 returns were due by October 15, 2018.
 
Penalties on payroll and excise tax deposits due on or after October 7, 2018, and before October 22, 2018, will be abated so long as the deposits are made by October 22, 2018.
 
For further information:
The IRS disaster hotline is 866-562-5117.
 
The IRS announcement regarding Hurricane Michael is here.
 
The IRS's Hurricane Michael Information Center is here.