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).taxmap/pubs/p3920-002.htm#TXMP108cabff
If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement.
- Any individual whose main home is located in a covered area (defined later).
- Any business entity or sole proprietor whose principal place of business is located in a covered area.
- Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained in a covered area. The main home or principal place of business does not have to be located in the covered area.
- Any estate or trust whose tax records necessary to meet a postponed tax deadline are maintained in a covered area.
- Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area.
- The spouse on a joint return with a taxpayer who is eligible for postponements.
- Any other person determined by the IRS to be affected by a terrorist attack.
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.taxmap/pubs/p3920-002.htm#TXMP1adac6d7
The IRS may abate (forgive) the interest on any underpaid income tax for the length of any postponement.