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Storm victims in Mississippi and New York qualify for tax relief, filing extensions

Taxpayers in specific counties across these states should check their eligibility

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Photo (c) Karl Tapales - Getty Images
Earlier in tax season, the Internal Revenue Service (IRS) revealed how victims of storms across the state of California may be eligible for tax relief and filing extensions. 

Now, the agency is reporting that taxpayers in two more states – Mississippi and New York – may be eligible for similar relief programs and filing extensions. 

What taxpayers in New York should know

Following snowstorms between December 23-28, 2022, taxpayers living in Suffolk, Erie, Niagara, Genesee, or St. Lawrence counties, or those who operate businesses in those areas, are eligible for tax relief. 

The IRS is pushing back the filing deadline for taxpayers and business owners in these areas from April 18, 2023, to May 15, 2023. This goes for business returns, personal income tax returns, estimated tax payments, quarterly payroll and excise tax, and penalties on payroll and excise tax deposits. 

Under this relief plan, taxpayers will also have until the new May 15 deadline to contribute to their health savings accounts or IRAs. 

While the IRS has made it clear that extensions to file taxes don’t typically come with an extension to pay taxes, that isn’t the case for storm victims in these areas. Any taxes owed during this period will also now be owed by the May 15 deadline. 

Taxpayers won’t need to take any additional steps to get the extension. Those filing with addresses that fall within the affected areas will automatically receive relief for filing before the May 15 deadline. 

However, for those who may need even more time to file, the IRS recommends that they request an extension. Requesting extra time can be done online before April 18; those requesting an extension after April 18 and before May 15 must do so by mail. 

What Mississippi taxpayers should know

Mississippi taxpayers who experienced severe storms and tornadoes on March 24 and 25 now have until July 31, 2023, to file their 2022 taxes. The affected counties include: Monroe, Carroll, Sharkey, and Humphreys, and the extension is valid for both personal taxpayers and business owners. 

The IRS has granted Mississippi taxpayers many of the same relief options as those affected by storms in New York, except with a later deadline. This means that residents and business owners of the affected areas in Mississippi have until July 31 for filing: 

  • Quarterly estimated tax payments

  • Quarterly payroll and excise tax returns 

  • IRA and health savings account contributions 

  • Personal tax returns

  • Business tax returns 

  • Tax payments originally due during this period 

Similarly, these relief options will be automatically taken into consideration based on taxpayers’ addresses when filing. However, should taxpayers be incorrectly penalized for filing late, the IRS recommends they contact the agency immediately to have the penalty removed. 

Taxpayers in both New York and Mississippi can refer to the Tax Relief in Disaster Situations page to see a full list of locations eligible for these extensions. 

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