This afternoon the Mississippi Department of Revenue issued a notice containing updated information related to multiple extended filing deadlines and audit procedures. Among the changes are the following:

  • Income and franchise tax filing deadlines remain extended to May 15 (no change from prior notice)
  • Sales and use tax return filing deadlines remain unchanged, but

Today, in compliance with Proclamation No. JBE 2020-30, which was issued by Governor Edwards on March 16, 2020, the Louisiana Tax Commission (LTC) issued Statewide Advisory 02-2020 suspending and continuing without date all LTC appeal hearings. The LTC will continue to meet telephonically to consider ad valorem property tax change order requests, tax sale

In Response to COVID-19, Alabama Department of Revenue Extends Deadlines to July 15, 2020 for Filing and Payment of Alabama Individual Income Tax, Corporate Income Tax, Financial Institution Excise Tax, and Business Privilege Tax.

Today, March 23, 2020, the Alabama Department of Revenue (ADOR) issued an Order in response to the COVID-19 crisis confirming that

The Mississippi Department of Revenue has been very active in informing the public of tax-related developments resulting from the COVID-19 pandemic. All taxpayers are encouraged to follow them on social media such as Facebook and Twitter, as those appear to be their primary and most easily available means of conveying information to the public at this time. While the department has closed its district and Clinton offices to the public and is operating on an essential-staff basis, it is still maintaining its call center (601.923.7700) and taxpayers can utilize the Taxpayer Access Portal (tap.dor.ms.gov), which provides taxpayers the ability to transact most of their business with the department online.

While the department has the authority to extend certain upcoming filing deadlines for state-level taxes it administers, taxpayers should be aware of several upcoming local tax filing deadlines that are not controlled by the department and that likely cannot be extended or waived under the current statutory provisions. Considering that most businesses in Mississippi and across the country have begun operating remotely, these deadlines may present significant compliance and logistical challenges.


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On September 29, President Trump signed into law the Disaster Tax Relief and Airport and Airway Extension Act of 2017 (the “Act”). The Act provides temporary tax relief to the victims Hurricanes Harvey, Irma, and Maria (the “Hurricanes”). The Act also provides victims of the Hurricanes with additional access to their retirement accounts and lessens

On August 25, 2017, and September 10, 2017, President Trump declared major disasters in Texas and Florida due to Hurricanes Harvey and Irma (the “Hurricanes”). Following the declarations, the Internal Revenue Service (“IRS”), the Department of Labor (“DOL”) and the Pension Benefit Guaranty Corporation (“PBGC”) issued relief for affected individuals and entities. The IRS is postponing certain tax filings and payment deadlines for taxpayers who reside or work in the disaster area. The relief also provides qualifying individuals with expanded access to their retirement plan assets to alleviate hardships caused by the Hurricanes. Additional IRS guidance allows donation of employer-paid leave to charitable organizations aiding victims of the Hurricanes.

The DOL is providing additional relief to employers and plan fiduciaries, in the form of deadline leniency and relaxation of fiduciary requirements for benefit plans that have compliance lapses resulting from the Hurricanes. Finally, the PBGC is waiving certain penalties and extending certain filing deadlines. Below is a summary of the relief provided by the IRS, DOL, and PBGC. Additional relief is sure to follow for victims of Hurricane Maria in Puerto Rico and the U.S. Virgin Islands.

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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

  • 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

California

  • 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.


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