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IRS Provides Relief to California Wildfire Victims

The IRS has granted relief from penalties on payroll and excise tax deposits due on or after Nov. 8, 2018, and before Nov. 23, 2018, which it says will be abated as long as the deposits are made by Nov. 23, 2018.

The relief also includes the filing of Form 5500 series returns that were required to be filed on or after Nov. 8, 2018 and before April 30, 2019, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers that are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The IRS says that individuals who live in or have a business in the California counties of Butte, Los Angeles and Ventura may qualify for relief.

Other Relief

Under the announcement, certain deadlines falling on or after Nov. 8, 2018, and before April 30, 2019, are granted additional time to file through April 30, 2019. This includes:


  • individual income tax returns and payments normally due on April 15, 2019;

  • the quarterly estimated income tax payments due on Jan. 15, 2019 and April 15, 2019, and the quarterly payroll and excise tax returns normally due on Jan. 31, 2019; and

  • tax-exempt organizations that operate on a calendar-year basis that had an automatic extension due to run out on Nov. 15, 2018.


The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 866-562-5227 to request this tax relief. The IRS also says that if an affected taxpayer receives a late filing or late payment penalty notice from the IRS that has an original or extended filing, payment or deposit due date that falls within the postponement period, the taxpayer should call the IRS at 866-562-5227.

The IRS also says that it will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation “California, Wildfires” at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers the IRS contacts concerning a collection or examination matter should explain how the disaster affects them so the IRS can provide appropriate consideration to their case. Taxpayers may download forms and publications from the official IRS website, www.irs.gov, or order them by calling 800-829-3676.

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