Alabama Disaster Relief Notice

On February 24, 2023, the Internal Revenue Service (IRS) announced that taxpayers located in certain disaster areas in parts of Alabama, California, and Georgia now have until October 16, 2023, to file various federal individual and business tax returns and make tax payments. The IRS is offering relief to any area designated by the Federal Emergency Management Agency (FEMA) in these three states. The deadline was previously postponed to May 15 for these areas. Designated areas in Alabama include the following counties: Autauga, Coosa, Dallas, Elmore, Greene, Hale, Mobile, Morgan, Sumter, and Tallapoosa.

The additional relief postpones until October 16, 2023, various tax filing and payment deadlines, including:

• Most calendar-year 2022 individual and business returns, including:
○ Individual income tax returns, originally due on April 18
○ Various business returns, normally due on March 15 and April 18
○ Returns of tax-exempt organizations, normally due on May 15

• Estimated tax payment for the fourth quarter of 2022, originally due on January 17, 2023

• 2023 estimated tax payments, normally due on April 18, June 15, and September 15

• Quarterly payroll and excise tax returns normally due on January 31, April 30, and July 31

Eligible taxpayers will also have until October 16 to make 2022 contributions to their IRAs and health savings accounts.

The IRS automatically identifies taxpayers located in the covered disaster area and applies filing and payment relief. Affected taxpayers who reside or have a business located outside the covered disaster area can call the IRS at 866-562-5227 to request the tax relief.

A complete copy of the notice can be found on the IRS website at IR-2023-33

The Alabama Department of Revenue has announced similar tax relief in Mobile County and the other declared disaster areas. Affected taxpayers may submit a penalty waiver request. More information can be found on the ALDOR website.

If you have any questions, please reach out to your Wilkins Miller contact.