According to current IRS regulations:
Individual tax return deadline
April 18, 2023
April 18, 2023
Tax filing start time:
It is expected to start around the end of January 2023
HHL Answers
Storm-affected people in Georgia and parts of Alabama will now have until May 15, 2023 to file various federal personal and business tax returns and pay taxes, the IRS announced Jan. 19.
1. Georgia, Alabama,
The IRS is providing relief to any area designated by FEMA.
This means that in Georgia’s Butts, Henry, Jasper, Meriwether, Newton, Spalding, and Troup counties, and in Alabama’s Otoga and Dallas counties ( Individuals and families who live or conduct business in Butts, Henry, Jasper, Meriwether, Newton, Spalding and Troup counties in Georgia and Autauga and Dallas counties in Alabama) are eligible for tax relief.
Other areas that later joined the Disaster Area will also qualify for the same relief, see Disaster Tax Relief for an up-to-date list of eligible areas.
It also means eligible taxpayers have until May 15 to make 2022 contributions to their IRAs and health savings accounts.
In addition, farmers who opted not to pay estimated taxes and would normally file their tax returns by March 1 will now have until May 15, 2023 to file their 2022 returns and pay any taxes due.
The May 15, 2023 deadline also applies to quarterly estimated tax payments normally due on January 17, 2023 and April 18, 2023. That means individual taxpayers can skip their fourth-quarter estimated tax payments, which are usually due on Jan. 17, 2023, and instead include them on their 2022 tax returns filed on or before May 15.
Quarterly payroll and business tax returns, usually due on January 31 and April 30, 2023, are also due on May 15. In addition, penalties for payroll and business tax deposits due on or after January 12, 2023 and before January 27, 2023 will be reduced as long as the tax deposit is paid by January 27, 2023.
2. Postponement of tax filing and payment deadlines
The IRS automatically offers tax filing and penalty relief to any taxpayer with an IRS address on record in a disaster area. Therefore, taxpayers do not need to contact the IRS to receive this relief.
However, if an affected taxpayer has received a late filing or late payment penalty notice from the IRS for which the original or deferred filing, payment, or deposit due date is within the grace period, the taxpayer should call Notify on the phone to get fine relief.
Additionally, the IRS will assist taxpayers who live outside a disaster area but have records necessary to meet the deadline in a disaster area, and the deadline falls within the grace period.
Taxpayers who qualify for the relief and who live outside the disaster area should contact the IRS at 866-562-5227. This also includes employees who assist in disaster relief activities and are affiliated with recognized government or charitable organizations.
Individuals and businesses located in federally-declared disaster areas with uninsured or unreimbursed disaster-related losses can choose to either file their tax return for the year the loss occurred (in this case, typically the 2023 tax return filed next year) or file One year’s tax return (typically the 2022 tax return filed this tax season). Be sure to include the FEMA declaration number – 4684-DR for Alabama and 4685-DR for Georgia – on any tax forms you report the loss.
