Tax-exempt organizations in federally declared disaster areas in California, Alabama, and Georgia are getting relief on filing and tax-payment deadlines.
For calendar-year 2022, tax-exempt organizations with returns due on May 15, 2023, the filing deadline, has been extended to October 16, 2023.
Estimated tax payments for 2023 and quarterly payroll and excise tax returns have also been extended until October 16, 2023. The IRS announced the extension for tax-exempt organizations on February 24.
The relief also extends deadlines for individual and business income tax returns until October 16, 2023.
Taxpayers with an IRS address of record in the affected areas don’t need to file any extension paperwork and don’t need to call the IRS to qualify for the extension.
If an affected taxpayer receives a late filing or late payment penalty notice from the IRS, the taxpayer should call the number on the notice to have the penalty abated.
The IRS will also work with any taxpayer outside the disaster area whose records necessary to file a return are in the affected area. Taxpayers qualifying for relief from outside the disaster area can contact the IRS at (866) 562-5227.
The relief is for victims of severe winter storms, flooding, landslides, and mudslides that affected most of California beginning December 27, 2022. California counties in the disaster area are:
Alabama and Georgia
In Alabama and Georgia, the relief is for victims of severe storms, straight-line winds, and tornadoes, beginning January 12, 2023.
Affected counties in Alabama are:
Affected counties in Georgia are:
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To learn more about the deadline extension, contact your Moss Adams professional.