The Internal Revenue Service has extended deadlines for people in 10 Maine counties affected by the severe storms and flooding that started on Dec. 17, 2023.
Individuals and households that live or have a business in Androscoggin, Franklin, Hancock, Kennebec, Oxford, Penobscot, Piscataquis, Somerset, Waldo and Washington counties now have until June 17 to file federal individual and business tax returns and make tax payments.
Those counties are covered under a disaster declaration issued by the Federal Emergency Management Agency.
The new deadline applies to individual income tax returns and payments normally due on April 15, and quarterly estimated tax payments normally due on Jan. 16 and April 15.
For businesses, the new deadline applies to:
— Quarterly payroll and excise tax returns normally due on Jan. 31, and April 30.
— Calendar-year partnership and S corporation returns normally due on March 15.
— Calendar-year corporation and fiduciary returns and payments normally due on April 15.
— Calendar-year tax-exempt organization returns normally due on May 15.
Those who need an additional filing extension beyond June 17 for their 2023 federal income tax return should request it electronically at irs.gov/extensions by April 15. Requests made from April 15 to June 17 can only be submitted on paper. If the request is approved, the taxpayer will then have until Oct. 15 to file, though payments are still due on June 17.
Others eligible for relief include: those whose business records necessary for filing a tax return were in the covered disaster area; relief workers affiliated with a recognized government or philanthropic organization doing relief work in the disaster area; and anyone visiting the disaster area who was killed or injured as a result of the disaster.
Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster affected them so that the IRS can consider their case. Tax forms and publications can be downloaded from irs.gov.