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FAQs for Disaster Victims – Extensions of Time to File

(06/09) Q:  A taxpayer whose individual income tax return (Form 1040) is due to be filed on or before April 15, 2013, timely files an extension of time to file the return under section 6081 thereby extending the due date to October 15, 2013.  If the county in which the taxpayer resides is declared a federally declared disaster area and, pursuant to section 7508A of the Internal Revenue Code, the IRS postpones filing and payment obligations for the period September 1, through November 4, 2013, when is the taxpayer’s Form 1040 now due?

A:  The due date for filing the individual income tax return is the later of the end of the postponement period or the extended due date.  Here, the postponement period ends on November 4, 2013, which is later than the extended due date (October 15, 2013).  Therefore, the taxpayer’s individual income tax return is due November 4, 2013.

(06/09) Q:  What is the effect of filing an extension of time to file under section 6081, if, prior to the March 15, 2013, due date for filing a U.S. Return of Partnership Income (Form 1065), an event in the state and county in which the partnership was formed, results in the area being declared a federally declared disaster area and, pursuant to section 7508A of the Internal Revenue Code, the IRS postpones filing and payment obligations for the period March 1, 2013, through April 30, 2013?

A. The due date for filing the partnership return is the later of the extended due date or the end of the postponement period.  If the partnership, which is an affected taxpayer with respect to the federally declared disaster, filed an extension of time to file prior to the end of the postponement period (April 30, 2013), the extension would relate back to the original due date, March 15, 2013.  The extension would run from March 15, 2013, to September 16, 2013.  Because the extended due date (September 16, 2013) is later than the end of the postponement period (April 30, 2013), the partnership’s Form 1065 is timely if filed on or before September 16, 2013.
  
(06/09) Q:  A corporate taxpayer whose U.S. Corporation Income Tax Return (Form 1120) is due to be filed on or before March 15, 2013, files an extension of time to file under section 6081 prior to the due date for filing the return thereby extending the due date to September 16, 2013.  If, as a result of a disaster, the county in which the corporate taxpayer’s principal place of business is located is declared a federally declared disaster, and pursuant to section 7508A of the Internal Revenue Code, the IRS postpones filing and payment obligations for the period July 1, 2013, through August 30, 2013, when is the corporate taxpayer’s Form 1120 now due?

A: The postponement period under section 7508A runs concurrently with any extensions of time to file and pay under other sections of the Internal Revenue Code.  The return is due the later of the extended due date or the end of the postponement period.  If the extended due date occurs prior to the end of the postponement period, the return is due to be filed at the end of the postponement period.  If however, the postponement period ends prior to the extended due date, the return is due to be filed on the extended due date.  Here, the extended due date (September 16, 2013) is later than the end of the postponement period (August 30, 2013), therefore, the corporate taxpayer’s Form 1120 is due September 16, 2013.  Unless the corporate taxpayer also filed an extension of time to pay pursuant to section 6161, the corporate taxpayer’s payment would be due on August 30, 2013, the last day of the postponement period. 

Page Last Reviewed or Updated: 25-Apr-2014