October 1 2020

US States Adopt Disaster Relief Measures

Source: IBFD Tax Research Platform News

Taxpayers across the nation facing hardship in the aftermath of Hurricane Sally in the south-eastern United States and various wild fires in the western United States gain some relief from state revenue departments:

Alabama extended 2019 filing deadlines for all filers in Baldwin, Escambia and Mobile counties affected by Hurricane Sally. Tax deadlines falling between 15 September 2020 and 15 January 2021 are pushed to 15 January 2021. Penalty relief is provided during the extension period. Alabama taxpayers not affected by Hurricane Sally must file and pay individual taxes by te extended deadline of 15 September 2020, or as otherwise usually applicable. Corporate taxes are due according to federal extended Deadlines.

Idaho extended 2019 tax deadlines to all filers affected by the Oregon wildfires and straight-line winds. Tax deadlines falling between 7 September 2020 and 14 January 2021 are pushed to 15 January 2021. Idaho taxpayers not affected by the wildfires and straight-line winds must file and pay taxes following the federal extended deadlines, however, Idaho only follows the federal extension to file, not to pay. Interest will continue to accrue for state tax purposes on any tax that's paid after 15 June 2020, the original Idaho income tax due date.

Kentucky extended 2019 tax deadlines for individual and corporate income taxes, and withholding taxes, for taxpayers in designated areas affected by the Oregon wildfires. The extension pushes the deadline to file and pay to 15 January 2021 for eligible taxpayers, and is applicable for quarterly estimated taxes for calendar year corporate returns with automatic extensions. Late filing and payment penalties will be waived but interest will still be charged.

Texas announced tax filing extension for taxpayers living in declared disaster areas. Eligible taxpayers can request a temporary extension to file their taxes on a case-by-case basis.