Taxpayers affected by the Maui wildfires in Hawaii now have until February 15, 2024, to file various federal individual and business tax returns and make tax payments. (IR-2023-151)
The tax relief postpones various tax filing and payment deadlines that occurred from August 8, 2023, through February 15, 2024 (the postponement period). As a result, affected individuals and businesses will have until February 15, 2024, to file returns and pay any taxes that were originally due during this period.
The February 15 deadline will apply to:
- Individuals who had a valid extension to file their 2022 return due to run out on October 16, 2023. The IRS noted, however, that because tax payments related to these 2022 returns were due on April 18, 2023, those payments are not eligible for this relief;
- Quarterly estimated income tax payments normally due on September 15, 2023, and January 16, 2024;
- Quarterly payroll and excise tax returns normally due on October 31, 2023, and January 31, 2024;
- Calendar-year partnerships and S corporations whose 2022 extensions run out on September 15, 2023;
- Calendar-year corporations whose 2022 extensions run out on October 16, 2023; and
- Calendar-year tax-exempt organizations whose extensions run out on November 15, 2023.
In addition, penalties for the failure to make payroll and excise tax deposits due on or after August 8, 2023, and before September 7, 2023, will be abated as long as the deposits are made by September 7, 2023.
The IRS will work with taxpayers who live outside the disaster area but whose records necessary to meet a deadline occurring during the postponement period are located in the affected area. Taxpayers qualifying for relief who live outside the disaster area may contact the IRS at:
More information for disaster victims can be found at: