Skip to main content

You are here

Advertisement

IRS Provides Relief to Alabama Victims of Hurricane Michael

Practice Management

The IRS has announced that it has granted tax relief to certain victims of Hurricane Michael in Alabama. The IRS action includes relief from penalties on payroll and excise tax deposits due on or after Oct. 10, 2018, and before Oct. 25, 2018, which it says will be abated as long as the deposits are made by Oct. 25, 2018.

The IRS says that individuals who live in or have a business in the Alabama counties of Geneva, Henry, Houston and Mobile counties may qualify for tax relief.
Under the announcement, certain deadlines falling on or after Oct. 10, 2018, and before Feb. 28, 2019, are granted additional time to file through Feb. 28, 2019. This includes:

  • taxpayers who had a valid extension to file their 2017 return due to run out on Oct. 15, 2018;
  • the quarterly estimated income tax payments due on Jan. 15, 2019, and the quarterly payroll and excise tax returns normally due on Oct. 31, 2018; and
  • tax-exempt organizations that operate on a calendar-year basis that had an automatic extension due to run out on Nov. 15, 2018.

The IRS also says that if an affected taxpayer receives a late filing or late payment penalty notice from the IRS that has an original or extended filing, payment or deposit due date that falls within the postponement period, the taxpayer should call the IRS at 866-562-5227.

Other Relief

The IRS also says that it will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation “Alabama, Hurricane Michael” at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers the IRS contacts concerning a collection or examination matter should explain how the disaster affects them so the IRS can provide appropriate consideration to their case. Taxpayers may download forms and publications from the official IRS website, http://www.irs.gov, or order them by calling 800-829-3676.

The IRS had earlier provided such relief to Hurricane Michael victims in neighboring Florida. It also has provided relief to victims of Hurricane Florence. Coverage of this relief is available here:

https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-michael-in-florida
https://asppa-net.org/news/irs-provides-additional-hurricane-relief
https://asppa-net.org/news/irs-grants-relief-florida-victims-hurricane-michael
https://asppa-net.org/news/browse-topics/irs-grants-tax-relief-florence-victims