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Regulation and Compliance > Federal Regulation > IRS

IRS Extends Tax Deadlines for Hurricane Ian Victims in Carolinas

By Melanie Waddell

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The Internal Revenue Service said Wednesday that Hurricane Ian victims in North Carolina and South Carolina now have until Feb. 15, 2023, to file various federal individual and business tax returns and make tax payments.

Similar relief was announced last week for Ian victims in Florida.

The IRS said it is offering relief to any area designated by the Federal Emergency Management Agency, or FEMA.

“This means that individuals and households that reside or have a business anywhere in both the Carolinas and Florida qualify for tax relief,” the IRS said.

The list of eligible localities is available on the disaster relief page on IRS.gov.

The tax relief postpones various tax filing and payment deadlines that occurred starting on Sept. 25, 2022, in South Carolina and Sept. 28 in North Carolina.

“As a result, affected individuals and businesses will have until Feb. 15, 2023, to file returns and pay any taxes that were originally due during this period,” the IRS said.

Individuals who had a valid extension to file their 2021 return due to run out on Oct. 17, 2022, will now have until Feb. 15, 2023, to file.

The IRS states, however, “that because tax payments related to these 2021 returns were due on April 18, 2022, those payments are not eligible for this relief.”

The Feb. 15, 2023, deadline also applies to quarterly estimated income tax payments due on Jan. 17, 2023, and the quarterly payroll and excise tax returns normally due on Oct. 31, 2022, and Jan. 31, 2023.

“Businesses with an original or extended due date also have the additional time including, among others, calendar-year corporations whose 2021 extensions run out on Oct. 17, 2022,” the IRS states. “Similarly, tax-exempt organizations also have the additional time, including for 2021 calendar-year returns with extensions due to run out on Nov. 15, 2022.”

In addition, in South Carolina, penalties on payroll and excise tax deposits due on or after Sept. 25, 2022, and before Oct. 11, 2022, will be abated as long as the deposits are made by Oct. 11, 2022,the IRS said.

In North Carolina, penalties on payroll and excise tax deposits due on or after Sept. 28, 2022, and before Oct. 13, 2022, will be abated as long as the deposits are made by Oct. 13, 2022.

The IRS notes that it automatically provides filing and penalty relief to any taxpayer with an IRS address of record located in the disaster area.

Melanie Waddell

@Think_MelanieW

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