FAQ for Disaster Victims – Affected Taxpayer and Records Necessary to Meet a Deadline for Filing and Paying
Definition of an Affected Taxpayer
A taxpayer does not have to be located in a federally declared disaster area to be an “affected taxpayer.” Taxpayers are “affected” if records necessary to meet a filing or payment deadline are located in a covered disaster area.
An affected taxpayer can be:
- An individual
- Any business entity or sole proprietor
- Any shareholder in an S Corporation
(10/11) Q: I own an interest in a partnership, or I am a shareholder in an S Corporation that is located in a federally declared disaster area. However, I do not live in the disaster area myself. I rely on information (Schedule K-1) from the partnership or S Corp to file my tax return. Do I qualify as an affected taxpayer for purposes of receiving filing and payment relief?
Yes. If the affected partnership or S Corp cannot provide you the records necessary to file your return then you’re also an affected taxpayer. Your filing and payment deadlines are postponed until the end of the postponement period just like the affected partnership or S Corp.
To get the postponement for filing or payment, you must:
- Call the Disaster Assistance Hotline at 1-866-562-5227
- Explain that your necessary records are located in a covered disaster area
- Provide the FEMA Disaster Number of the county where the affected partnership or S Corp is located
- See Treas. Reg. § 301.7508A-1 and Rev. Proc. 2007-56 for a list of taxpayer acts that may be postponed in response to a federally declared disaster