In response to the impact of Hurricanes Harvey and Irma, certain counties in Texas and Florida have been declared as major disaster areas. [For a complete list of declared counties and information on hurricane related federal tax relief see IRS Provides Tax Filing and Payment Relief to Hurricane Victims.] As a result, numerous states have enacted delayed filing and payment periods for individuals and businesses located in these major disaster areas. In order to help track these developments, the Jones Walker team has compiled and summarized the provided relief of participating states. Our team will continue to monitor for further federal and state tax related disaster relief announcements and update this post accordingly.
- Alabama Department of Revenue Press Releases: August 29, August 31, September 12, 2017
- Alabama taxpayers residing in Texas or Florida counties designated as disaster areas by the federal government have until Jan. 31, 2018, to file tax returns due on or after Sept. 1 (Sept. 15 for Hurricane Irma victims), 2017, and before Jan. 31, 2018.
- Penalty relief will be provided during the extension period.
- Taxpayers seeking this tax relief should write “Texas Flood 2017” or “Irma Relief – 2017” in red ink on any state paper return/report which relies on this filing extension relief.
- The relief applies to individual income tax, corporate income tax, pass-through entities, sales and use tax, withholding tax, and business excise tax.
- IRP/IFTA requirements for vehicles are temporarily suspended for vehicles engaged in disaster relief efforts.
- CDTFA News Release NR 9-17 (September 1, 2017)
- Business owners and tax and fee payers affected by Hurricane Harvey may request extensions to file their returns, ask for relief from penalties and/or interest for some taxes and fees, and request copies of records lost due to storm damage.
- Deadlines are extended for filings that were delayed by disruptions affecting the U.S. Postal Service and private mail and freight companies.
- Businesses located in the Gulf Coast area that have been impacted by Hurricane Harvey, and who, as a result, cannot meet their filing and payment deadlines, may be eligible for relief.
- Colorado Department of Revenue: Filing Relief – Natural Disasters (September 8, 2017)
- Colorado taxpayers residing in designated disaster areas by the federal government have until January 31, 2018 to file tax returns due on or after Sept. 1, 2017 and before January 31, 2018.
- The deadline waiver applies to Colorado State income tax, sales tax, wage withholding tax, severance tax, and excise tax returns as well as estimated payments that have either an original or extended due date occurring on or after Aug. 23, 2017 (Sept. 4 for Hurricane Irma victims) and before Jan. 31, 2018.
- Colorado also agrees to honor any waiver of interest granted by Texas for affected International Fuel Tax Agreement (IFTA) motor carriers based in Texas if payments are received by the extension deadline.
- In addition, the affected sales tax licensees who file and pay by the extension deadline of January 31, 2018 will be considered as “timely filing” and still eligible for any vendor fee (discount) that applies.