In the last two months, Hurricanes Florence and Michael severely impacted large areas of the country, specifically areas in North Carolina, South Carolina, Florida, Georgia, and Virginia.

Following disaster declarations issued by the Federal Emergency Management Agency (FEMA), the IRS issued tax relief for victims in impacted counties in South Carolina (SC-2018-01), North Carolina ( NC-2018-03). Florida (FL-2018-04), Georgia (GA-2018-04), and Virginia (VA-2018-02). The tax relief postpones filing deadlines for taxpayers living in or having businesses within the impacted areas. This affects taxpayers with deadlines due within the following timeframes:

  • North Carolina - on or after Sept. 7, 2018 through Jan. 31, 2019.
  • South Carolina - on or after Sept. 8, 2018 through Jan. 31, 2019.
  • Florida – on or after Oct. 7, 2018 and before Feb. 28, 2019.
  • Georgia - on or after Oct. 9, 2018 and before Feb. 28, 2019. 
  • Virginia - on or after Sept. 8 through Jan. 31, 2019.

Taxpayers granted relief in North Carolina, South Carolina and Virginia have until Jan. 31, 2019 to file. Taxpayers in Florida and Georgia have through Feb. 28, 2019 to file.

Affected taxpayers may include those with valid extensions to file their 2017 returns, taxpayers filing quarterly estimated income tax payments and quarterly payroll and excise tax returns, and tax-exempt organizations operating on a calendar year basis with an automatic extension expiring in November. The relief also affects taxpayers with Form 5500 deadlines within the designated timeframe.

The IRS automatically identifies taxpayers located within the disaster area and applies the appropriate relief, however, taxpayers located outside the designated areas will have to contact the IRS directly to request tax relief. The areas identified for individual assistance by FEMA can be found on FEMA’s website here.