Federal Tax Extensions for People Impacted by Hurricane Katrina
IRS Tax Tips 2006-75
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With the filing deadline upon us, millions of people are filing their federal tax returns, however some taxpayers have additional time to file their returns and pay their taxes. Individuals and businesses located in specific counties in the Gulf Coast impacted by Hurricane Katrina are automatically eligible for extra time to file while taxpayers in other areas may receive the extension by self-identification.
For taxpayers impacted by Hurricane Katrina living in specific counties, 2004 tax returns and payments with an original or extended due date on or after August 29, 2005 and 2005 tax returns and payments due before August 28, 2006 are all now due by August 28, 2006.
Taxpayers in three Mississippi counties and seven Louisiana parishes qualify to receive this extension automatically. Additionally, taxpayers in 11 Alabama counties, 46 Mississippi counties and 24 Louisiana parishes may self-identify to receive the extensions. Taxpayers who self-identify for extensions receive the same tax relief as taxpayers who qualify for automatic extensions. For a complete list of counties eligible for the extension, see IRS.gov.
Eligible Taxpayers may also self-identify themselves for this extension by calling the Disaster Relief Hotline at 1-866-562-5227.
Filing deadlines for taxpayers impacted by Hurricane Rita or Hurricane Wilma were not extended. Taxpayers in those impacted areas must file their tax returns by the April 17 deadline. Taxpayers affected by Rita or Wilma can receive additional time to file their returns by filing for an automatic six month extension.
File Form 4868, Application for Extension of Time to File U.S. Individual Income Tax Return, with the IRS by the April deadline. The extension will give you extra time to get your paperwork to the IRS, but it does not extend the time you have to pay any tax due. You will owe interest on any amounts not paid by the April deadline, plus a late payment penalty if you have paid less than 90 percent of your total tax by that date.
Additionally, relief workers who helped with clean-up and recovery in any of the areas eligible for the extension also qualify for the additional time to file. To receive the extension, all relief works must self-identify by calling the disaster hotline at 1-866-562-5227. Eligible relief workers include people affiliated with recognized government or philanthropic organizations.
For more information on other types of returns and payments impacted by Hurricane-related extensions, see Notice 2006-20, available on IRS.gov. On IRS.gov, also visit the “Help For Hurricane Victims” section where you will find additional information about tax relief provisions for people affected by Hurricanes Katrina, Rita and Wilma.
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