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IRS and Several States Offer Hurricane Florence Disaster Relief

BY: APA Staff | 09/28/18

IRS Offers Filing Extension

The IRS extended filing deadlines for employers affected by Hurricane Florence. The tax relief postpones various tax filing and payment deadlines that occurred starting on September 7, 2018. As a result, affected businesses will have until January 31, 2019, to file returns and pay any taxes that were originally due during this period. This includes the October 31, 2018, deadline for quarterly payroll and excise tax returns.

North Carolina

The North Carolina Department of Revenue (DOR) is offering the same relief period as the IRS for state taxes due from employers in counties that were federally declared disaster areas. The DOR will also waive penalties for these affected employers. The state’s penalty waiver for failure to file and/or pay will apply to quarterly, monthly, and semiweekly filers that file withholding returns and pay taxes due by January 31, 2019, except those that remit an average of $20,000 per month in withholding tax and are required to pay electronically. These employers can request a penalty waiver within three months following the date of the natural disaster [DOR, Important Notice, 9-17-18].

Other States Offering Relief or a Withholding Exemption

Additional states offering relief include: Alabama, Idaho, New Jersey, South Carolina, and West Virginia. The District of Columbia and Mississippiare offering relief for certain tax types only and are not including withholding taxes.

Keep in mind that many states provide an income tax withholding exemption for nonresident employees of out-of-state employers who perform disaster or emergency-related work during a declared disaster period.

Interested in more state and local payroll coverage? APA’s PayState Update eNewsletter is perfect for you.