Tax deadline extensions for individuals and businesses impacted by federally declared disasters

September 24, 2021

We have received some member questions about the handling of tax deadline extensions for individuals and businesses impacted by federally declared disasters.

Below please find information on the IRS regulation addressing the mandatory 60-day extension of certain tax deadlines under the Taxpayer Certainty and Disaster Tax Relief Act of 2019 (Division Q of Pub. L. No. 116-94). 

https://www.mercer.com/our-thinking/law-and-policy-group/irs-finalizes-rule-on-60-day-mandatory-extension-for-disasters.html

While we are unsure how this will be handled by each individual state, the Connecticut DRS has advised that those seeking an extension should reach out to the DRS and seek a waiver.  They will take all facts into consideration.  

We are seeking more information from FEMA regarding what areas of Connecticut may have been declared disasters and will pass along anything else we learn.