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taxmap/pubs/p3920-002.htm#TXMP5a727206

Postponed Tax Deadlines


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previous topic occurrence Postponed Tax Deadlines next topic occurrence

The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a terrorist attack. The tax deadlines the IRS may postpone include those for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA.
If any tax deadline is postponed, the IRS will publicize the postponement in the affected area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB).
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Affected taxpayers.


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If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement.
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Covered area.
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This is an area in which a terrorist attack took place and in which the IRS has decided to postpone tax deadlines for up to 1 year.
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Abatement of interest.


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The IRS may abate (forgive) the interest on any underpaid income tax for the length of any postponement.