IRS Extends Tax Deadlines for Hurricane Ian Victims in Carolinas

Individuals who had a valid extension to file their 2021 return due to run out on Oct. 17, 2022, will now have until Feb. 15, 2023, to file.

The IRS states, however, "that because tax payments related to these 2021 returns were due on April 18, 2022, those payments are not eligible for this relief."

The Feb. 15, 2023, deadline also applies to quarterly estimated income tax payments due on Jan. 17, 2023, and the quarterly payroll and excise tax returns normally due on Oct. 31, 2022, and Jan. 31, 2023.

"Businesses with an original or extended due date also have the additional time including, among others, calendar-year corporations whose 2021 extensions run out on Oct. 17, 2022," the IRS states. "Similarly, tax-exempt organizations also have the additional time, including for 2021 calendar-year returns with extensions due to run out on Nov. 15, 2022."

In addition, in South Carolina, penalties on payroll and excise tax deposits due on or after Sept. 25, 2022, and before Oct. 11, 2022, will be abated as long as the deposits are made by Oct. 11, 2022,the IRS said.

In North Carolina, penalties on payroll and excise tax deposits due on or after Sept. 28, 2022, and before Oct. 13, 2022, will be abated as long as the deposits are made by Oct. 13, 2022.

The IRS notes that it automatically provides filing and penalty relief to any taxpayer with an IRS address of record located in the disaster area.