The IRS has postponed the deadlines for most income tax returns, income tax payments and other time-sensitive actions for taxpayers affected by wildfires in Hawaii.
The relief generally applies to deadlines that fall on or after Aug. 8, 2023, and before Feb. 15, 2024. The extended deadlines apply to all time-sensitive actions listed in Section 7508A, Treas. Reg. Sec. 301.7508A-1(c)(1) and Rev. Proc. 2018-58. This relief generally includes, but is not limited to:
- Extended individual income tax returns due on Oct. 16, 2023
- Extended corporate tax returns due on Oct. 16, 2023
- Extended partnership returns due on Sept. 15, 2023
- Quarterly estimated tax payments due on Sept. 15, 2023, and Jan. 16, 2024.
- Quarterly payroll and excise tax returns due on Oct. 31, 2023, and Jan. 31, 2024.
In addition, penalties on payroll and excise tax deposits due on or after Aug. 8, 2023, and before Sept. 7, 2023, will be abated as long as the deposits were made by Sept. 7, 2023.
The IRS relief applies to taxpayers who reside in or have a principal place of business in the counties of Maui and Hawaii in the state of Hawaii and taxpayers whose books, records, or tax professionals are located in these counties. Relief workers also qualify. The current list of eligible localities also is always available on the IRS’s disaster relief page.
The IRS automatically identifies taxpayers located in covered disaster areas and applies the administrative relief. Taxpayers with a residence or a principal place of business outside the affected area, but with records in the affected area that are necessary to meet a deadline occurring within the postponement period, must call the IRS disaster hotline at (866) 562-5227 to get relief.
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