The Internal Revenue Service has extended the tax deadline for taxpayers affected by the Nisqually Earthquake. All payments are now due April 30, including the payment of estimated tax.
Here is more information from the IRS about federal tax relief for state taxpayers as a result of the quake.
Affected taxpayers are in the presidentially declared disaster areas.
Specifically, they are:
-Any individual whose principal residence is in one of the 16 affected counties.
-Any business entity or sole proprietor whose principal place of business is located in a covered disaster area.
-Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered disaster area.
-Any individual whose principal residence, or any business entity or sole proprietor whose principal place of business is not located in a covered disaster area, but whose records necessary to meet a tax deadline are maintained in a covered disaster area.
-Any estate or trust that has tax records necessary to meet a tax deadline in a covered disaster area.
-The spouse of an affected taxpayer, solely with regard to a joint return of the husband and wife.
-Any other person determined by the IRS to be affected by a presidentially declared disaster.
There is no extension of time to make an IRA contribution. The deadline for contributions for the year 2000 remains April 16. The deadline, however, for SEP or Keogh plan 2000 contributions is extended to April 30.
The deadline also is not extended for making deposits of Social Security taxes, withheld income taxes, excise tax on sporting goods, the deposit of taxes on communications services and airline tickets, certain excise taxes and taxes on ozone-depleting chemicals.
And the IRS cannot extend the due date for paying taxes that it does not administer, including firearms taxes, harbor maintenance taxes, and alcohol and tobacco taxes.
Forms and returns must have in red at the top margin "Washington state earthquake" for identification during processing. If the return is not identified as such, the IRS can charge a penalty or interest for filing between April 17 and April 30.
However, if a taxpayer receives a notice for late filing and/or payment for filing between April 17 and April 30, he or she can call the IRS at (800) 829-1040. For problems not fixed through normal channels, call the taxpayer advocate at (877) 777-4778.
If an affected taxpayer wants an extension past April 30, he or she must file Form 4868 by April 30, which would give a four-month extension to Aug. 30. The form 4868, Application for Automatic Extension for Filing U.S. Individual Income Tax Return, must have in red at the top of the form "Washington state earthquake."
For more information on areas that have been declared presidential disaster areas, call the Federal Eme
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