TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Thursday, October 27, 2005

IRS Grants Tax Relief for Hurricane Wilma Victims

Irs_logo_140The IRS announced (IR-2005-128) relief for taxpayers affected by Hurricane Wilma:

Deadlines for affected taxpayers to file returns, pay taxes and perform other time-sensitive acts have been postponed to Feb. 28, 2006, the same date granted to taxpayers affected by Hurricanes Katrina and Rita.

Twenty Florida counties have been included in the Federal Emergency Management Agency (FEMA) disaster area: Brevard, Broward, Charlotte, Collier, DeSoto, Glades, Hardee, Hendry, Highlands, Indian River, Lee, Martin, Miami-Dade, Monroe, Okeechobee, Osceola, Palm Beach, Polk, St. Lucie and Sarasota.

For affected taxpayers, the IRS has postponed deadlines for any tax return or tax payment with an original or extended due date falling on or after Oct. 23, 2005. This postponement of deadlines includes the Oct. 31 deadline for filing quarterly federal employment and excise tax returns; the Dec. 15 due date for corporate estimated tax payments; and the Jan. 15 due date for individual estimated tax payments. In addition, the IRS will waive the failure to deposit penalty for employment and excise deposits due before Nov. 4, 2005, as long as the deposits are made by that date. If any affected taxpayer receives a penalty notice from the IRS the taxpayer should call the number on the notice to have the IRS abate any interest and any late filing, late payment or failure to deposit penalties that would otherwise apply during the period from Oct. 23, 2005, to Feb. 28, 2006.

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