Victims of the December 2021 tornadoes in Kentucky have until May 16, 2022 to file individual and business tax returns and make tax payments. For more information,consult the IRS.
When disaster strikes, you have a lot on your mind. Your first thoughts might be of repairing damages and getting your business back up and running. But then, it hits you …哦，不，我的税款即将到期。Thankfully, there’s tax relief in disaster situations.
About tax relief in disaster situations
Individuals and businesses impacted by a federally declared disaster may be able to receive IRS tax relief. This tax relief may include additional time to file tax returns and make tax payments, the ability to receive faster refunds, penalty waiving, and the option to claim deductions on your tax return. To receive IRS tax relief, the federal government must declare your location a major disaster area.
那么，什么限制灾难？灾难情况可能包括：
- Hurricanes
- Earthquakes
- Tornadoes
- Severe storms
- Flooding
- Landslides
- Mudslides
- Droughts
- Snowstorms
- Wildfires
Examples of IRS disaster relief
最近在灾难情况下减税的例子包括艾达飓风，多里安，迈克尔，佛罗伦萨，艾玛，玛丽亚和哈维；和加利福尼亚野火。
TheIRS has a help pagethat lists recent disasters and the types of tax relief you may be able to receive if your business was impacted.
For example, theIRS pushed back税收期限和对薪资和消费税款的罚款减免，该税款是在路易斯安那州，纽约，新泽西州和密西西比州飓风IDA受害者的受害者。
Types of IRS disaster relief
If a federally declared disaster impacts your business, you can seek IRS tax relief In the form of:
- 延迟纳税
- Tax deductions
延迟纳税
As a business owner, you’re required to deposit a number of taxes with the IRS, including employment, estimated, and business taxes. And, you have to file returns like income, employment, and (some) excise tax returns.
You must submit quarterly or annual employer tax returns and an annualsmall business tax return, as well as make tax payments according to your deposit schedule, by the IRS deadline to avoid penalties.
但是，当有联邦宣布的灾难时，美国国税局可能会将您的截止日期推迟，作为其税收减免倡议的一部分。如果您的原始截止日期落在指定的灾难期内，则可能有更多时间提交和缴税。而且，美国国税局可以放弃与您的存款相关的一些或全部罚款。
如果您的业务位于灾区内部，IRS会自动延长截止日期。如果您的业务位于覆盖灾区之外，请致电IRS的灾难热线866-562-5227to request IRS disaster relief.
Tax deductions
The IRS may also let you deduct the full or partial loss of your business property on your income tax return if it’s attributed to the federally declared disaster.
If you paid taxes in the previous tax year, you can file anamended business tax return(e.g., Form 1040-X) to receive a faster refund. That way, you don’t have to wait until the end of the current year to receive IRS tax relief.
You may need to request tax return copies or transcripts of tax returns to back up your business property loss claims due to a disaster. To do this, you can file:
- Form 4506-T, Request for Transcripts of a Tax Return
- Form 4506, Request for Copy of Tax Return
在灾难发生后提交这些形式之一时，如果您在灾难中撰写灾难名称，IRS将加快处理并免除费用red lettersacross the top of the form (e.g., HURRICANE IDA).
For more information…
If you still have questions about calculating and claiming a disaster loss, the IRS advises that you refer to one of the following:
- Publication 547, Casualties, Disasters, and Thefts
- 4684年形成, Casualties and Thefts
- 出版物584，伤亡，灾难和盗窃损失工作簿
- 为个人和企业提供灾难援助和紧急救济
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This article has been updated from its original publication date of July 16, 2020.
This is not intended as legal advice; for more information, please点击这里。