On Aug. 23, US IRS reported relief for tax deadlines due to SD storms.
US IRS provided relief to South Dakota storm, wind, floods victims from Jun. 16, 2024.
Follows White House FEMA Jun. 2024 disaster aid for SD weather, see #217073.
Highlights
Postpones filing/payment deadlines that occurred Jun. 16, 2024, through Feb. 3, 2025.
Taxpayers have until Feb. 3, 2025 to file individual/business returns, make payments.
Individuals and households that reside or have a business in Aurora, Bennett, Bon Homme, Brule, Buffalo, Charles Mix, Clay, Davison, Douglas, and Gregory counties.
Also Hand, Hanson, Hutchinson, Jackson, Lake, Lincoln, McCook, Miner, Minnehaha, Moody, Sanborn, Tripp, Turner, Union, and Yankton counties qualify for tax relief.
Applies to individual, business or tax-exempt organization that has a valid extension to file the 2023 federal return, payments not eligible because they were due last spring.
Quarterly estimated income tax payments normally due Jun. 17, Sep. 16, 2024, Jan. 15, 2025, payroll/excise returns normally due Jul. 31, Oct. 31, 2024, Jan. 31, 2025.
Penalties for failing to make payroll/excise tax deposits due on or after Jun. 16, 2024, and before Jul. 1, 2024, will be abated, once the deposits were made by Jul. 1, 2024.
IRS automatically provides filing and penalty relief to any taxpayer with an IRS address of record located in disaster area, do not need to contact IRS for this relief.
If the affected taxpayer may not have an IRS address of record located in the disaster area, but moved after filing last return, need to contact IRS to have penalty abated.
Tax Deadline
Affected taxpayers have to Feb. 3, 2025 to file various federal tax returns, payments.
