By SDCN Editor
San Diego, CA–Individuals and businesses that suffered flooding and damages due to the January 22 storm in San Diego County must file their 2023 federal income tax returns and tax payments by June 17, the Internal Revenue Service said.
The IRS normally provides relief, including postponing various tax filing and payment deadlines, for any area designated by the Federal Emergency Management Agency. As long as their address of record is in a disaster-area locality, individual and business taxpayers automatically get the extra time, without having to ask for it.
The June 17 deadline applies to taxpayers affected by seven different disaster declarations. The list of eligible localities is available on the Tax Relief in Disaster Situations page on IRS.gov.
Affected individual taxpayers who need more time to file beyond the June 17 deadline must file their extension requests on paper using Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. That’s because e-file options for requesting an extension are unavailable after April 15.
By filing this form, disaster-area taxpayers will have until Oct. 15 to file, though tax payments are still due by June 17. Visit IRS.gov/extensions for details.
The IRS automatically provides filing and penalty relief to taxpayers with an IRS address of record located in the disaster area. Therefore, taxpayers do not need to contact the agency to get this relief. However, 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 falling within the postponement period, the taxpayer should call the number on the notice to have the penalty abated.
In addition, the IRS will work with any taxpayer who lives outside the disaster area but whose records necessary to meet a deadline occurring during the postponement period are located in the affected area. Taxpayers qualifying for relief who live outside the disaster area need to contact the IRS at (866) 562-5227. This also includes workers assisting with relief activities who are affiliated with a recognized government or philanthropic organization.
Individuals and businesses in a federally declared disaster area who suffered uninsured or unreimbursed disaster-related losses can choose to claim them on either the return for the year the loss occurred or the return for the prior year. Information is available in Publication 547, Casualties, Disasters, and Thefts.
