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Residents and business in Puerto Rico affected by Hurricane Fiona, which began impacting the island on September 17, now have until February 15, 2023, to file and pay certain federal taxes. The IRS extended the deadlines after the island was declared a disaster area by the Federal Emergency Management Agency (FEMA). The tax relief applies to residents and businesses in all 78 municipalities who were affected by the hurricane.
SEE MORE 2022 Tax Calendar: Important Tax Due Dates and Deadlines
Various federal tax filing and payment due dates for individuals and businesses from September 17 to February 14 will be shifted to February 15, 2023. This includes extended 2021 personal income tax returns that would normally be due on October 17, 2022. They are now due on February 15, 2023. Payments for 2021 income taxes that were due on April 18, 2022, are not extended.
The tax relief also applies to the quarterly estimated tax payments due on January 17, 2023, and the quarterly payroll and excise tax returns due on October 31, 2022, and January 31, 2023. Penalties on payroll and excise tax deposits due from September 17 to October 2 will also be waived if the deposits are made by October 3, 2022.
Victims of Hurricane Fiona in Puerto Rico don't have to contact the IRS to get this relief. However, if you receive a late filing or late payment penalty notice from the IRS that has an original or extended filing, payment or deposit due date falling within the postponement period, call the number on the notice to have the penalty abated.
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