The IRS has extended filing deadlines for certain individual and business tax returns for Louisiana storm victims and certain workers assisting in the relief efforts. The affected taxpayers will have until January 17, 2017 to file returns and pay taxes due on various tax deadlines that occurred starting on August 11, 2016. The named locations include East Baton Rouge, Livingston, St. Helena, and Tangipahoa parishes. Other areas in Louisiana and other states may be added depending on damage assessments by the Federal Emergency Management Agency (FEMA).
The deadlines extended by this relief include quarterly estimated tax payments due on September 15th and the tax-filing extension deadline of October 17th for 2015 income tax returns. However, tax payments on 2015 income tax returns, which were originally due on April 18, 2016, are not eligible for relief. Business tax deadlines extended under this relief include the September 15th extended deadline for corporation and partnership returns and the October 31st deadline for quarterly payroll and excise tax returns. In addition, the IRS is waiving any late deposit penalties for federal payroll and excise tax deposits due between August 11th and August 26th as long as they are paid by August 26th.
The IRS will automatically provide the tax filing relief to anyone whose IRS address is in the named disaster area so taxpayers don’t have to make any filing or request for relief with the IRS. However, anyone eligible for relief who receives a late filing or late payment notice from the IRS should call the phone number on the IRS notice to get the proper relief. See the IRS website for more information.