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.
- Arkansas Dep’t of Finance and Administration, News Releases (September 15, 2017)
- Taxpayers residing in Texas and Florida counties which have been designated as federally declared disaster areas have until January 31, 2018 to file any Arkansas tax return. This includes individual income and corporate income, which are due on or after August 23, 2017.
- 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.