The Internal Revenue Service (IRS) recently announced an extension in the tax filing deadline for residents in two U.S. states. The extension does not apply to residents in other states.
These are the states of Kentucky and West Virginia that were affected by weather disasters in the month of April. The bill seeks to provide relief to individuals and businesses that are taxpayers and are harmed by these natural events.
The extension will be until November 1, 2024 for residents in the following counties: Boyd, Carter, Fayette, Greenup, Henry, Jefferson, Jessamine, Mason, Oldham, Union and Whitley, and West Virginia residents in counties such as Boone, Brooke, Cabell, Fayette, Hancock, Kanawha, Lincoln, Marshall, Nicholas, Ohio, Preston, Putnam, Tyler, Wayne and Wetzel.
Taxpayers will now have until November 1, 2024 to file their 2023 federal income tax returns and pay any outstanding taxes.
Deferred Tax Returns and Payments for Residents of Kentucky and West Virginia
The IRS decision covers both the returns and the payment of individual income taxes that were due on April 15, 2024, the date known as “tax day” and that applies to all taxpayers residing in the United States equally. The delay of the date for residents of the aforementioned counties is something exceptional and that only applies to them.
It also includes the taxpayers of Boone and Kanawha, who already had an extension until June 17, 2024 due to an earlier declaration.
In a statement, the IRS said it is committed to providing relief to taxpayers affected by natural disasters and added that this extension will give individuals and businesses more time to file their tax return and pay any tax debts without having to worry about additional difficulties such as surcharges or penalties for late payment or filing.
More Counties Could Be Included in This IRS Time Extension
The Federal tax agency reported that they are considering including in the relief measures more additional areas of Kentucky that were affected by storms, tornadoes, landslides and other natural disasters. The IRS said it will continue to monitor the situation closely and may extend assistance to other areas as required.
The agency recommended taxpayers affected by these weather events to visit the official website for more information or call the taxpayer care center at the phone number 1-800-829-1040 for assistance. The IRS also has a phone number dedicated especially to disaster care: the phone number is 866-562-5227.
List of Counties Reached by This IRS Date Extension
West Virginia
- Boone
- Braxton
- Calhoun
- Clay
- Doddridge
- Fayette
- Gilmer
- Jackson
- Kanawha
- Lewis
- Lincoln
- Logan
- McDowell
- Marion
- Mingo
- Monongalia
- Preston
- Putnam
- Randolph
- Roane
- Taylor
- Tucker
- Upshur
- Wayne
- Webster
- Wyoming
Kentucky
- Anderson
- Bourbon
- Boyle
- Breckinridge
- Bullitt
- Butler
- Carroll
- Casey
- Clark
- Daviess
- Edmonson
- Estill
- Fayette
- Franklin
- Garrard
- Grayson
- Green
- Hardin,
- Harrison
- Hart
- Jessamine
- LaRue,
- Lincoln
- Madison
- Marion
- Meade
- Metcalfe
- Nelson,
- Nicholas
- Ohio
- Owen
- Scott
- Spencer
- Washington
- Woodford
Important Dates to Consider
- Filing Deadlines: Individual and business tax returns that were due on April 15, 2024, are now due on November 1, 2024.
- Quarterly Estimated Taxes: Payments normally due on April 15, June 17, and September 16, 2024, will be postponed.
- Contributions to IRA and HSA: The deadline for 2023 contributions to Individual Retirement Accounts (IRA) and Health Savings Accounts (HSA) is extended.
- Quarterly payroll and excise tax returns: Returns normally due on April 30, July 31, and October 31, 2024, are extended.
- Calendar year corporate and fiduciary returns: Returns and payments due on April 15, 2024 are extended.
- Calendar Year Tax Exempt Organization Returns: Returns normally due May 15, 2024, are extended.
- Penalty Relief: Penalties are reduced for late deposits of payroll and excise taxes due between April 2 and April 17, 2024, if deposits are made before April 17, 2024