Current disaster area tax relief:
How will the IRS know my client was affected by a disaster?
The IRS looks at the address of record on the return to apply disaster relief automatically. If the address on the return isn’t in a disaster area, but the return qualifies for another reason (like books or records being located in a disaster area), clients should contact the IRS by phone. See here for more.
Select your state:
| Alabama | Arkansas | California |
| Florida | Georgia | Indiana |
| Mississippi | New York | Oklahoma |
| Tennessee |
Disaster relief for Alabama storms:
Disaster-area taxpayers in parts of Alabama now have until Oct. 16, 2023, to file various federal individual and business tax returns and make tax payments. Previously, the deadline had been postponed to May 15 for these areas. See here for more information.
Federal Conformity - Yes: Alabama State Return due date has been extended to October 16, 2023.
Extension - No details.
Back to State table
Disaster relief for Arkansas storms:
Disaster-area taxpayers in Cross, Lonoke and Pulaski counties qualify for tax relief and now have until July 31, 2023 to file various federal individual and business tax returns and make tax payments. Seeherefor more information.
Federal Conformity - Yes: Arkansas State Return due date has been extended to July 31, 2023.
Extension - E-file byApril 18, otherwise it must be paper-filed.
Back to State table
Disaster relief for California storms:
Disaster-area taxpayers in most of California now have until Oct. 16, 2023, to file various federal individual and business tax returns and make tax payments. Previously, the deadline had been postponed to May 15 for these areas. See here for more information.
Federal Conformity - Yes: California State Return due date has been extended to October 16, 2023.
Back to State table
Disaster relief for Florida:
Disaster-area taxpayers throughout Florida qualify for tax relief and now have until August 15, 2023 to file business tax returns and make tax payments.
Federal Conformity - Pending: Florida has not yet determined if the FL State Return due date will be extended to August 15, 2023.
Extension - Automatically extended onApril 12; no extension needed.
Back to State table
Disaster relief for Georgia storms:
Disaster-area taxpayers in parts of Georgia now have until Oct. 16, 2023, to file various federal individual and business tax returns and make tax payments. Previously, the deadline had been postponed to May 15 for these areas. Seeherefor more information.
Federal Conformity - No: Georgia State Returns are due on May 15, 2023.
Extension - No details.
Back to State table
Disaster relief for Indiana:
Disaster-area taxpayers in Allen, Benton, Clinton, Grant, Howard, Johnson, Lake, Monroe, Morgan, Owen, Sullivan, and White counties counties qualify for tax relief and now have until July 31, 2023 to file various federal individual and business tax returns and make tax payments.
Federal Conformity - Pending: Indiana has not yet determined if the IN State Return due date will be extended to July 31, 2023.
Extension - E-file byApril 18, otherwise it must be paper-filed.
Back to State table
Disaster relief for Mississippi storms:
Disaster-area taxpayers in Carroll, Humphreys, Monroe and Sharkey counties qualify for tax relief and now have until July 31, 2023 to file various federal individual and business tax returns and make tax payments. Seeherefor more information.
Federal Conformity - Yes: Mississippi State Return due date has been extended to July 31, 2023.
Extension - E-file byApril 18, otherwise it must be paper-filed.
Back to State table
Disaster relief for New York winter storms:
Disaster-area taxpayers in Erie, Genesee, Niagara, St. Lawrence and Suffolk counties qualify for tax relief and now have until May 15, 2023 to file various federal individual and business tax returns and make tax payments. See here for more information.
Federal Conformity - No: New York State Returns are due on April 18, 2023.
Extension - E-file byApril 18, otherwise it must be paper-filed.
Back to State table
Disaster relief for Oklahoma:
Disaster-area taxpayers in McClain and Pottawatomie counties qualify for tax relief and now have until August 31, 2023 to file various federal individual and business tax returns and make tax payments.
Federal Conformity - Pending: Oklahoma has not yet determined if the IN State Return due date will be extended to August 31, 2023.
Extension - Automatically extended onApril 19; no extension needed.
Back to State table
Disaster relief for Tennessee:
Disaster-area taxpayers in Cannon, Hardeman, Hardin, Haywood, Lewis, Macon, McNairy, Rutherford, Tipton and Wayne counties counties qualify for tax relief and now have until July 31, 2023 to file various federal individual and business tax returns and make tax payments. Seeherefor more information.
Federal Conformity - Yes: Tennessee State Return due date has been extended to July 31, 2023.
Extension - E-file byApril 18, otherwise it must be paper-filed.
Back to State table
General disaster relief information:
Taxpayers who reside in a federally declared disaster area which may qualify for a disaster relief extension.
If an extension needs to be filed for a return impacted by a disaster area, the extension must be e-filed by the original due date. Extensions filed after the original due date will need to be paper filed.
- During an MeF shutdown period, all returns must be signed and mailed to the IRS, any eSignatures will not be valid.
- E-file payment of estimated taxes must be made by the original due date.
- Filers can pay via the IRS Direct Pay website or by check with Form 4868.
- The IRS resource Tax Relief in Disaster Situations contains a full list of recent tax relief items and related details.
- Locate the applicable disaster to determine available relief and what changes to report on the tax return.
How do I update my client letter with a later due date?
Lacerte:
Option 1 - Editing the Client Letter client by client
- Go to Screen 5.1, Invoice, Letter, Filing Instr.
- In the Client Letter section, enter the appropriate date in Due date of return [O].
- You can also select to include Credit card instructions: 1=yes, 2=no [O] or the Direct pay option on this screen.
- Use Screen 5.2 Custom Client Letter if you need to change the due date of any quarterly estimates.
Option 2 - Editing the Client Letter globally:
This will allow you to customize the client letter on a global level to be used by each impacted client file.
Part I - Setting up the Extended Deadline Letter:
- From the Settings dropdown menu, select Client Letter...
- In the Client Letter Setup, select the Folder dropdown menu and click New...
- Select yes within the Begin with the Lacerte Default? pop-up.
- Enter a name for your new client letter.
- For example: Extended Due Date Letter
- In the Letter Navigation panel located along the left side of the editing screen, each section of the letter is broken down into unique paragraphs. Within each of these items, the keyword [FDD] represents Federal Due Date which can be replaced with May 15, 2023.
- Review each applicable section. Some examples include:
- Federal Electronic Payment (EF Only)
- Federal Electronic Payment After Normal Due Date (EF Only)
- Federal Electronic Payment Installment (EF Only)
- Once each applicable area has been addressed, select Save from the Folder dropdown menu.
Part II - Selecting the Letter in a client file:
- Within each impacted client return, go to Screen 5.1, Client Invoice & Letter.
- In the Client Letter section, locate the field for Folder number (99=Spanish, -1=omit letter)[O], and select your Extended Due Date Letter from the dropdown options.
Adjusting late return penalties and interest:
These items can be adjusted on a client-by-client basis.
- Go to Screen 8, Penalties & Interest.
- Scroll down to the Late Return Penalty & Interest section.
- Enter the correct manually calculated amount within each applicable category listed here Interest (1=automatic), Late filing of return (1=automatic), and Late payment of tax (1=automatic).
Lacerte will only calculate these amounts automatically when a '1' has been entered in the applicable field. These automated calculations are based on the original due date and interest rates entered in Settings and Options.
Quarterly estimate due dates can't be overridden for Federal, but these dates can be overridden for California (AL and GA not applicable).
ProSeries:
Use the letter editor to remove the applicable date code and type in the correct date.
- For example, to print a different due date, you'd locate and delete the code < @FDIDate > and replace it with an exact date such as 6/15/2022.
- See Using client letters in ProSeries Professional for detailed instructions.
ProConnect Tax:
- On the left-side menu, under General, select Letter.
- Enter the appropriate date in Due date of return [Override].
- This entry will update the client letter paragraphs about when to mail Form 1040 and Form 1040-V with payment, if applicable.
- Quarterly estimate due dates can't be overridden.
Adjusting late return penalties and interest:
These items can be adjusted on a client-by-client basis.
- From the Input Return tab, go toPayments, Penalties & Extensions ⮕ Penalties & Interest.
- Along the top of the screen, click on theLate Return Penalty & Interestsection.
- Enter the correct manually calculated amount within each applicable category listed here:Interest (1=automatic),Late filing of return (1=automatic), andLate payment of tax (1=automatic).
ProConnect will only calculate these amounts automatically when a '1' has been entered in the applicable field. These automated calculations are based on the original due date and interest rates entered in Settings and Options.
Quarterly estimate due dates can't be overridden for Federal, but these dates can be overridden for California (AL and GA not applicable).
How do I delay a quarterly payment?
Estimates e-filed with the return can't be set to withdraw after the federal due date for all filers.
- If first quarter estimates for taxpayers outside the disaster area are due April 15, you must select April 15 or earlier as the withdrawal date to e-file estimates with the return.
Can I delay the withdrawal of tax due when I e-file the return?
Like estimates, direct debit payment with an e-filed return can't be set to withdraw after the federal due date for all filers.
- For example, if taxpayers outside the disaster area are required to pay their 1040 balance by April 15, then no payment date after April 15 can be selected.
- Returns e-filed after the federal due date will use the date of the e-filed return as the withdrawal date.
How can my client make payments to the IRS after the original due date?
Clients who qualify to delay their tax payment, but choose to e-file their return before their desired payment date, can use another payment method:
- Mail check or money order with payment voucher
- Pay with a credit or debit card on IRS.gov/payments
- Pay using a bank account through IRS.gov/payments/direct-pay
IRS Direct-pay doesn't require having the taxpayer create an IRS.gov account. Payments can be made by simply verifying tax information from the tax returns on file with the IRS. See the IRS additional information for help.