The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 23, 2017 and before Jan. 31, 2018, are granted additional time to file through Jan. 31, 2018. This includes taxpayers who had a valid extension to file their 2016 return that was due to run out on Oct. 16, 2017. It also includes the quarterly estimated income tax payments originally due on Sept. 15, 2017 and Jan. 16, 2018, and the quarterly payroll and excise tax returns normally due on Oct. 31, 2017. In addition, penalties on payroll and excise tax deposits due on or after Aug. 23, 2017, and before Sept. 7, 2017, will be abated as long as the deposits were made by Sept. 7, 2017.
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 that falls within the postponement period, the taxpayer should call the telephone number on the notice to have the IRS abate the penalty.
The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 866-562-5227 to request this tax relief.
As of 9/5/17, the following Texas counties have been approved for extended IRS deadlines:
Aransas
Bee
Brazoria
Calhoun
Chambers
Fort Bend
Galveston
Goliad
Harris
Jackson
Kleberg
Liberty
Matagorda
Nueces
Refugio
San Patricio
Victoria
Wharton
Colorado
Fayette
Hardin
Jasper
Jefferson
Montgomery
Newton
Orange
Sabine
San Jacinto
Waller
Austin
Batrop
DeWitt
Gonzales
Karnes
Lavaca
Lee
Polk
Tyler
Walker
Taxpayers can download forms and publications from the official IRS website, irs.gov, or order them by calling toll free 800-829-3676. Contact an R&G Brenner tax professional if you require assistance; (888) APRIL-15.
The IRS is offering this relief to any area designated by the Federal Emergency Management Agency (FEMA), as qualifying for individual assistance. Parts of Florida, Puerto Rico and the Virgin Islands are currently eligible, but taxpayers in localities added later to the disaster area, including those in other states, will automatically receive the same filing and payment relief. The current list of eligible localities is always available on the disaster relief page on IRS.gov.
