When disaster strikes, the IRS may give businesses more time to meet certain tax responsibilities. For example, following Hurricane Florence the IRS announced relief for victims of that disaster:
- Businesses with extensions (e.g., calendar-year partnerships and S corporations whose 2017 extensions run out on September 17, 2018) have until January 31, 2019, to file.
- Individuals and calendar-year C corporations with a filing extension for their 2017 returns on October 15, 2018, have until January 31, 2019, to file.
- Individuals and businesses can pay estimated taxes for 2018 that were due on September 17, 2018, and the final installment that will be due for C corporation on December 17, 2018, and for individuals on January 15, 2019, by January 31, 2019.
