The IRS announced on February 24, 2023 the filing due date for 2022 federal income tax returns and certain payments of taxpayers in certain disaster areas has been further extended from May 15, 2023 to October 16, 2023. (IR-2023-33.)
The taxpayers who qualify for relief are located in California and parts of Alabama and Georgia. The list of eligible localities are located on the IRS’s Tax Relief in Disaster Situations page. Tax Relief in Disaster Situations | Internal Revenue Service (irs.gov) (Most California counties qualify because of recent flood damage.)
The filing date is extended for 2022 individual income tax returns, tax-exempt entity returns and business income tax returns.
In addition, tax payments, including the final 2022 estimated income tax payment, the final 2022 income tax payment, the first three 2023 estimated income tax payments, and quarterly and excise returns normally due on January 31, April 30 and July 31, 2023 are extended to October 16, 2023.
Farmers who choose to forgo making estimated tax payments and normally file their returns by March 1 also have until October 16, 2023 to file their 2022 income tax return and pay the tax due.
Eligible taxpayers may also make their 2022 contributions to their IRAs and health savings accounts by October 16, 2023.
The IRS will automatically provide filing and penalty relief to any taxpayer with an IRS address of record located in a disaster area, so no extension form or IRS contact is required. If a taxpayer located in a disaster area receives a late filing or later payment notice for an eligible income tax return or payment, that taxpayer should call the telephone number on the notice to have the penalty abated.
Taxpayers who live outside the disaster area but whose tax records are located in the affected area should contact the IRS at 866-562-5227 to request relief. Workers who provide relief in the area with a recognized government or philanthropic organization should also call that number to request relief.
Since the IRS just made this announcement, the states haven’t said whether they will conform with the extension. California has historically conformed with announcements like this one.