The IRS has extended deadlines that apply to filing returns, paying taxes, and performing certain other time-sensitive acts for certain taxpayers affected by Hurricane Katrina, Rita, or Wilma, until February 28, 2006
. The extension applies to deadlines (either an original or extended due date) that occur during the following periods.
- After August 28, 2005 (August 23, 2005, for Florida affected taxpayers), and before February 28, 2006, for taxpayers affected by Hurricane Katrina.
- After September 22, 2005, and before February 28, 2006, for taxpayers affected by Hurricane Rita.
- After October 22, 2005, and before February 28, 2006, for taxpayers affected by Hurricane Wilma.
The following taxpayers are eligible for the extension.
- Any individual whose main home is located in a covered disaster area.
- Any business entity or sole proprietor whose principal place of business is located in a covered disaster area.
- Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained or whose tax professional's office is in a covered disaster area. The main home or principal place of business does not have to be located in the covered area.
- Any individual visiting a county or parish in the Hurricane Katrina or Hurricane Rita covered disaster area that was injured or killed (and the estate of an individual killed) as a result of the hurricane or its aftermath.
- Any estate or trust whose tax records needed to meet a filing or payment deadline are maintained in a covered disaster area.
- Generally, any individual who is a worker assisting in the relief activities in a covered disaster area. However, a relief worker assisting in the Wilma covered disaster area is not an affected taxpayer unless the worker is affiliated with a recognized government or philanthropic organization assisting in the relief activities.
- The spouse of an affected taxpayer, solely with regard to a joint income tax return with that taxpayer.
To ensure correct processing, affected taxpayers should write the assigned disaster designation (for example, "Hurricane Katrina") in red ink at the top of any forms or documents filed with the IRS. Affected taxpayers can also identify themselves to the IRS or ask hurricane-related questions by calling the special IRS disaster hotline at 1-866-562-5227.taxmap/pubs/p4492-001.htm#TXMP56e09e2d
Deadlines for performing the following acts are extended.
- Filing any return of income, estate, gift, generation-skipping transfer, excise, or employment tax.
- Paying any income, estate, gift, generation-skipping transfer, excise, or employment tax. This includes making estimated tax payments.
- Making certain contributions, distributions, recharacterizing contributions, or making a rollover to or from a qualified retirement plan.
- Filing certain petitions with the Tax Court.
- Filing a claim for credit or refund of any tax.
- Bringing suit upon a claim for credit or refund.
- Certain other acts described in Revenue Procedure 2005-27. You can find Revenue Procedure 2005-27 on page 1050 of Internal Revenue Bulletin 2005-20 at www.irs.gov/pub/irs-irbs/irb05-20.pdf.
The IRS may forgive the interest and penalties on any underpaid income, estate, gift, employment, or excise tax for the length of any extension.