Federal tax deadlines extended to October for parts of Alabama, California and Georgia

The IRS announced disaster relief that further extends federal tax deadlines for taxpayers in certain Alabama, California and Georgia counties to Oct. 16, 2023. This relief is in response to the severe storms and flooding experienced in the affected counties.

Federal tax deadline relief eligibility
The covered disaster areas include the following:

• In Alabama: Autauga, Barbour, Chambers, Conecuh, Coosa, Dallas, Elmore, Greene, Hale, Mobile, Morgan, Sumter and Tallapoosa counties
• In California:
  Relief for deadlines falling between Jan. 8, 2023 and Oct. 16, 2023:
  Alameda, Colusa, Contra Costa, El Dorado, Fresno, Glenn, Humboldt, Kings, Lake, Los Angeles, Madera, Marin, Mariposa, Mendocino, Merced, Mono, Monterey, Napa, Orange, Placer, Riverside, Sacramento, San Benito, San Bernardino, San Diego, San Francisco, San Joaquin, San Luis Obispo, San Mateo, Santa Barbara, Santa Clara, Santa Cruz, Solano, Sonoma, Stanislaus, Sutter, Tehama, Tulare, Ventura, Yolo and Yuba counties.
  
  Relief for deadlines falling between Dec. 27, 2022 and Oct. 16, 2023:
  Alameda, Alpine, Amador, Butte, Calaveras, Colusa, Contra Costa, Del Norte, El Dorado, Fresno, Glenn, Humboldt, Inyo, Los Angeles, Madera, Marin, Mariposa, Mendocino, Merced, Monterey, Napa, Nevada, Placer, Sacramento, San Benito, San Joaquin, San Luis Obispo, San Mateo, Santa Barbara, Santa Clara, Santa Cruz, San Diego, San Francisco, Siskiyou, Solano, Sonoma, Stanislaus, Sutter, Tehama, Trinity, Tulare, Tuolumne, Ventura, and Yolo counties.
  
• In Georgia: Butts, Crisp, Henry, Jasper, Meriwether, Newton, Pike, Spalding and Troup counties

The federal tax relief applies to:

• Individuals who live in the covered disaster area
• Businesses (including tax-exempt organizations) whose principal place of business is located in the covered disaster area
• Certain relief workers in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster, and
• Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline are in the covered disaster area

Relief provided
Affected individuals and businesses will have until Oct. 16, 2023, to file returns and pay any taxes that were originally due. The Oct. 16, 2023, deadline also applies to:

• Quarterly estimated tax payments (typically due on the 15th of January, April, June and September), and
• Quarterly payroll and excise tax returns (normally due on Jan. 31, April 30 and July 31)

Casualty losses
Affected taxpayers with casualty losses attributable to the federally declared disaster may elect to take losses into account either in the tax year the loss occurred or the prior tax year.

Questions?
Please reach out to your Baker Tilly advisor if you have questions regarding how the federal and tax deadline relief affects you.

The information provided here is of a general nature and is not intended to address the specific circumstances of any individual or entity. In specific circumstances, the services of a professional should be sought. Tax information, if any, contained in this communication was not intended or written to be used by any person for the purpose of avoiding penalties, nor should such information be construed as an opinion upon which any person may rely. The intended recipients of this communication and any attachments are not subject to any limitation on the disclosure of the tax treatment or tax structure of any transaction or matter that is the subject of this communication and any attachments.