Apr 21, 2022
Disaster Area Tax Deadlines
Latest Due Dates for Federal Individual and Other Tax Returns
4/21/2022
Candace J. Dixon
Illinois and Tennessee December 2021 Storms, tornadoes and flooding
Following emergency declarations by FEMA, the IRS is giving tax relief to victims of storms, tornadoes and flooding starting on December 10 who live or have a business in:
Illinois: Bond, Cass, Coles, Effingham, Fayette, Jersey, Macoupin, Madison, Montgomery, Morgan, Moultrie, Pike and Shelby counties in Illinois, Tennessee: Cheatham, Decatur, Dickson, Dyer, Gibson, Lake, Obion, Stewart, and Weakley counties. tornadoes have until May 16, 2022 to file various individual and business returns and make payments.
The relief postpones various tax filing and payment deadlines until May 16, 2022 including 2021 individual returns; various business returns due March 15 and April 18; 2021 IRA contributions; farmers forgoing estimated tax payments to file returns and pay tax; January 31 and May 2, 2022 quarterly payroll and excise tax returns; and quarterly estimated tax payments. Fourth quarter payments can be skipped on January 18, 2022 and included with 2021 tax returns filed on or before May 16.
Kentucky December 2021 severe storms, straight-line winds, flooding and tornadoes
Updated 1/11/22 to include Breckinridge, Bullitt, Grayson, Meade, Shelby, Spencer and Todd counties.
Updated 12/28/21 to include Marion County.
Updated 12/23/21 to include Barren County.
Updated 12/17/21 to include Christian, Hart, Hickman, Logan, Lyon, and Ohio counties.
Kentucky victims of severe storms, straight-line winds, flooding and tornadoes beginning December 10, 2021 who reside or have a business in Barren, Breckinridge, Bullitt, Caldwell, Christian, Fulton, Graves, Grayson, Hart, Hickman, Hopkins, Logan, Lyon, Marion, Marshall, Meade, Muhlenberg, Ohio, Shelby, Spencer, Taylor, Todd, and Warren counties have until May 16, 2022 to file various individual and business tax returns and make tax payments. Certain deadlines falling on or after December 10, 2021 and before May 16, 2022 are postponed through May 16, 2022.
Updated 12/17/21 to include Christian, Hart, Hickman, Logan, Lyon, and Ohio counties.
Victims of tornadoes and flooding that took place starting December 10 who live or have a business in Caldwell, Christian, Fulton, Graves, Hart, Hickman, Hopkins, Logan, Lyon, Marshall, Muhlenberg, Ohio, Taylor and Warren counties in Kentucky have until May 16, 2022 to file various individual and business tax returns and make tax payments. This includes 2021 individual returns; various 2021 business returns due March 15 and April 18; 2021 IRA contributions; farmers who forgo estimated tax payments to file returns and pay taxes; quarterly estimated tax payments due January 18 and April 18; and quarterly payroll and excise tax returns due January 31 and May 2, 2022. Individuals can skip the fourth quarter estimated payment normally due January 18, 2022 and include it with their 2021 returns instead.
Arkansas victims of severe storms and tornadoes beginning December 10, 2021 that reside or have a business in Craighead, Jackson, Mississippi, Poinsett, and Woodruff counties have until May 16, 2022 to file various individual and business tax returns and make tax payments following the recent FEMA disaster declaration issued. This includes 2021 individual tax returns due; various 2021 business returns; quarterly estimated tax payments due January 18 and April 18; quarterly payroll and excise tax returns due January 18 and April 18; 2021 IRA contributions; and farmers forgoing making estimated tax payments to file their returns and pay taxes due.
Tennessee victims of severe storms, straight-line winds and tornadoes beginning December 10, 2021 that reside or have a business in Cheatham, Decatur, Dickson, Dyer, Gibson, Lake, Obion, Stewart, and Weakley Counties have until May 16, 2022 to file various individual and business returns and make tax payments. Certain deadlines falling on or after December 10, 2021 are postponed until May 16, 2022. The May 16 deadline applies to quarterly estimated tax payments due January 18 and April 18 and quarterly payroll and excise tax returns due January 31, 2022 and May 2, 2022. The January 18 payment can be skipped and included with 2021 returns.
Colorado victims of wildfires and straight-line winds beginning December 30, 2021 that reside or have a business in Boulder county have until May 16, 2022 to file various individual and business returns and make tax payments following the disaster declaration issued by the Federal Emergency Management Agency. Certain deadlines falling on or after December 30, 2021 and before May 16, 2022 are postponed until May 16, 2022 including 2021 individual returns; various 2021 business returns; quarterly estimated tax payments due January 18 and April 18, 2022; quarterly payroll and excise returns due January 31 and May 2, 2022; making 2021 IRA contributions; and farmers who forgo estimated tax payments to file and pay tax due.
Updated 2/3/22 to include Decatur and Dyer counties.
Tennessee victims of severe storms, straight-line winds and tornadoes beginning December 10, 2021 that reside or have a business in Cheatham, Davidson, Decatur, Dickson, Dyer, Gibson, Henderson, Henry, Lake, Obion, Stewart, Sumner, Weakley, and Wilson counties have until May 16, 2022 to file various returns and make payments.
IRS Tax Relief for Puerto Rico
March 31, 2022
Victims of severe storms, flooding and landslides beginning February 4, 2022 who reside or have a business in the municipalities of Cataño, Dorado, Toa Baja, Vega Alta, and Vega Baja have until June 15, 2022 to file various individual and business returns and make tax payments following the disaster declaration issued by the Federal Emergency Management Agency. Certain deadlines falling on or after February 4, 2022 and before June 15, 2022 are postponed until June 15, 2022, including 2021 individual tax returns; 2021 business returns due March 15; and 2021 tax-exempt organization returns normally due May 16.
