Hurricane Irene

The Internal Revenue Service (IRS) is granting taxpayers whose preparers were affected by Hurricane Irene until September 22 to file returns normally due September 15. The taxpayer’s preparer must be located in an area that was under an evacuation order or a severe weather warning because of Hurricane Irene, even if the preparer is located outside of the federally declared disaster areas.

This relief, which primarily applies to corporations, partnerships and trusts that previously obtained a tax filing extension, is available to taxpayers regardless of their location.

This relief does not apply to any tax payment requirements.

This relief is in addition to the filing and payment relief the IRS is providing to taxpayers located in disaster areas declared by the Federal Emergency Management Agency (FEMA). For details, visit Tax Relief in Disaster Situations on the IRS website. You may also wish to go to the FEMA Blog for the latest updated disaster declarations.

Once a major disaster declaration is made, the tax relief postpones certain tax filing and payment deadlines and also includes the estimated tax payment for the third quarter of 2011, which would normally be due Sept. 15.

Although Virginia is not yet included in the list of “major disaster” states, it is among the states with an “emergency declaration” making available federal resources to support response efforts in the Commonwealth. PRO-TAX will keep you advised of important information dealing with the effects of Irene, so be sure to check back here often.

A related article on this PRO-TAX website might be of interest. For additional help, contact PRO-TAX at 1-800-809-2829, or click here for a guide to our locations.

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