Affected taxpayers have until February 3, 2025, to file various tax returns and make tax payments.
The IRS today announced tax relief for individuals and businesses in parts of Washington State affected by wildfires that began on June 22, 2024. The affected taxpayers now have until February 3, 2025, to file various individual and business tax returns and make tax payments.
According to the IRS release—IR-2024-256 (October 3, 2024)—following a disaster declaration by the Federal Emergency Management Agency (FEMA), individuals and households that reside or have a business in the Confederated Tribes and Bands of the Yakama Nation qualify for tax relief.
The tax relief postpones until February 3, 2025, various tax filing and payment deadlines that occurred from June 22, 2024, through February 3, 2025. The February 3, 2025 deadline thus now applies to:
In addition, penalties for failing to make payroll and excise tax deposits due on or after June 22, 2024, and before July 8, 2024, will be abated, as long as the deposits are made by July 8, 2024.
The IRS will automatically identify taxpayers located in the covered disaster area and apply the filing and payment relief. However, affected taxpayers who reside or have a business outside the covered disaster area must call the IRS disaster hotline to request this tax relief. Moreover, if any affected taxpayer receives a late filing or payment penalty notice from the IRS that falls within the postponement period, they need to contact the IRS at the number provided on the notice to have the penalty abated.