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Volume 25; Disaster Releif Iling Date - Handling State Notices

Posted by Admin Posted on Aug 30 2016




Written by: Natalie Stevenson, Staff Accountant

If you were a resident of one of the many Missouri counties affected by the December 2015 storms and flooding, you qualified to file your 2015 tax return and pay any taxes due by May 16, 2016, rather than the usual due date. The IRS automatically provided filing and penalty relief to any taxpayer with an IRS address of record located in the disaster area. Thus, taxpayers did not need to contact the IRS to get this relief. However, the state of Missouri has been sending out notices for late payment if taxpayers used the May 16, 2016 deadline.

If you receive a late filing or late payment penalty notice from Missouri that has an original or extended filing, payment, or deposit due date falling within the postponement period, you should call the phone number on the notice to request penalty abatement. You will need to explain that you are a resident of an applicable county, and that you are seeking relief due to the Missouri flooding (See below for a list of the applicable counties).

The tax relief was part of a coordinated federal response to the damage caused by severe storms and flooding in December 2015 and is based on local damage assessments by the Federal Emergency Management Agency (FEMA). All workers assisting the relief activities who were affiliated with a recognized government or philanthropic organization also qualified for the relief.

The tax relief postponed various tax filing and payment deadlines that occurred starting on December 23, 2015. As a result, affected individuals and businesses had until May 16, 2016 to file their returns and pay any taxes due. This included 2015 income tax returns normally due on April 18, 2016. It also included the January 15, 2016 and April 18, 2016 deadlines for making quarterly estimated tax payments. A variety of business tax deadlines were also affected including the February 1, 2016 and May 2, 2016 deadlines for quarterly payroll and excise tax returns and the special March 1, 2016 deadline for farmers and fishermen who choose to forgo making estimated tax payments. In addition, the IRS waived late-deposit penalties for federal payroll and excise tax deposits normally due on or after December 23, 2016 and before January 7, 2016 if the deposits were made by January 7, 2016.

The disaster declaration for individual assistance was issued by FEMA. The IRS stated that affected taxpayers in Barry, Barton, Camden, Cape Girardeau, Cole, Crawford, Franklin, Gasconade, Greene, Hickory, Jasper, Jefferson, Laclede, Lawrence, Lincoln, Maries, McDonald, Morgan, Newton, Osage, Phelps, Polk, Pulaski, Scott, St. Charles, St. Francois, St. Louis, Ste. Genevieve, Stone, Taney, Texas, Webster and Wright counties would receive the special tax relief.

If you have any questions about a notice or need help responding to one, please send a copy of the notice to us, and we can assist you.


Here is a recap of important tax due dates to keep in mind for the remainder of the year:  

  • September 15, 2016 - 2016 3rd quarter estimate payment due
  • September 15, 2016 - 2015 Forms 1120, 1120-S, 1041, and 1065 due date, if extended
  • October 17, 2016 - 2015 Form 1040 due date, if extended
  • January 16, 2017 - 2016 4th quarter estimate payment due              

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Becker and Rosen CPAs, LLC Disclaimer

This newsletter is intended to provide generalized information that is appropriate in certain situations. It is not intended or written to be used, and it cannot be used by the recipient, for the purpose of avoiding federal tax penalties that may be imposed on any taxpayer. The contents of this newsletter should not be acted upon without specific professional guidance. Please call us if you have questions. 

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