July 19, 2023
Federal income tax returns due July 31, 2023, for counties in four states affected by severe storms
The IRS reminded (IR-2023-128) taxpayers in certain counties in Arkansas, Indiana, Mississippi and Tennessee that their federal individual and business tax returns and payments are due on July 31, 2023, after being extended due to disaster declarations. In addition, for taxpayers in some counties in Florida and California, the extended due date for federal individual and business tax returns is August 15, 2023, while for taxpayers in other counties in Alabama, California and Georgia, the extended due date is October 16, 2023.
The following chart identifies the counties and extended due dates:
The relief automatically applies to taxpayers with an address of record in the disaster area. The IRS said taxpayers who do not live in the affected areas but whose records are located there should contact the IRS so the agency can work with them.
Affected returns and payments
The July 31, 2023 due date applies to the following tax returns and payments:
The IRS also referred taxpayers to its webpage on disaster assistance and emergency relief for other tax returns, payments and actions that may have extended due dates, as well as other extensions.
Additional extension possible
Individual taxpayers with a July 31, 2023, due date who need more time to file can request an additional extension until October 16, 2023, on paper using Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. A further extension will not, however, postpone payment due dates.
Individuals and business taxpayers in federally-declared disaster areas who had uninsured or unreimbursed disaster-related losses can either claim them on the return for the year the loss occurred (e.g., the 2023 return normally filed in 2024), or the return for the prior year (e.g., the 2022 return normally filed in 2023).
There have been a number of federally-declared disasters in 2023 and, as a result, many taxpayers have postponed due dates for tax filings and payments. Taxpayers who may have addresses of record or documents located in federally-declared disaster areas should check IRS.gov to understand what relief is available and whether they qualify.
Affected taxpayers in Arkansas, Indiana, Mississippi and Tennessee should note the impending July 31, 2023, due date and determine whether to file or to request a further extension, while understanding that payment dates will not be extended beyond July 31.
Published by NTD’s Tax Technical Knowledge Services group; Andrea Ben-Yosef, legal editor