Filing Date Relief for Certain Taxpayers Affected by Hurricane Ida

By Taryn Bainbridge, CPA, CCIFP, CFE, Manager

The IRS has provided relief for taxpayers affected by Hurricane Ida by extending most tax filing and payment deadlines with original or extended due dates occurring on or after August 31, 2021 and before January 3, 2022 to a postponed due date of January 3, 2022.

The following lists some of the more common tax filings and payment obligations that qualify for relief and are now due January 3, 2022.

  • Partnership and S Corporation tax returns with an extended due date of September 15, 2021
  • Corporation returns with an extended due date of October 15, 2021
  • Individual returns with an extended due date of October 15, 2021
  • Third quarter estimated tax payments due September 15, 2021
  • Quarterly payroll and excise tax returns due on November 1, 2021
  • Calendar year-end tax-exempt organization returns with an extended due date of November 15, 2021

Additionally, penalties on deposits due between August 31, 2021 and September 15, 2021 will be abated as long as the tax deposits were made by September 15, 2021.

Who Qualifies?
Any individual or business that is located in the covered disaster area, any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered disaster area and any individual, and a business whose principal residence or place of business is not located in a covered disaster area, but whose records necessary to meet a deadline are maintained in a covered disaster area.

A covered disaster area is a federally declared disaster area the IRS determines applies for relief.  The covered disaster areas in the state of Pennsylvania includes the counties of Bedford, Bucks, Chester, Delaware, Montgomery, Northampton, Philadelphia and York.  

The IRS automatically qualifies taxpayers located in the covered disaster areas and will apply filing and payment relief, but affected taxpayers who reside or have a business outside the covered disaster area should call the IRS disaster hotline at 866-562-5227 and request this tax relief.

What about Relief for Pennsylvania Filing Obligations?
The Pennsylvania Department of Revenue is following in the IRS’s footsteps.  Any filing obligations that occur during the covered period have been postponed to January 3, 2022.  For the most part, Pennsylvania’s relief policy mimics that of the IRS and has the same eligibility requirements, etc.

Corporate taxpayers required to file RCT-101 should email a request on company letterhead that is signed by a corporation official to RA-anoticeofadjustment@pa.gov to avoid a late file penalty assessment.  Include the name and address of the business where the tax records are located and the 10-digit account ID of the taxpayer.

Corporations that file RCT-101 that have original or extended due dates that occur during the covered period have a postponed due date of February 2, 2022.

Sources and Additional Information:
For additional detail on relief as a result of Hurricane Ida from the IRS and relief in additional states besides Pennsylvania, visit https://www.irs.gov/newsroom/help-for-victims-of-hurricane-ida

For additional detail on relief for Pennsylvania victims from the IRS, visit https://www.irs.gov/newsroom/irs-announces-tax-relief-for-pennsylvania-victims-of-hurricane-ida.

For additional detail on relief from the Pennsylvania Department of Revenue please, visit https://www.media.pa.gov/pages/revenue-details.aspx?newsid=347.

Filed in: Client News