A reminder from the IRS for tax pros and individual and business taxpayers located in parts of Arkansas, Indiana, Mississippi, and Tennessee that 2022 federal income tax returns and tax payments are due on Monday, July 31, 2023. As long as taxpayers’ addresses of record are in a disaster-area locality, they automatically get the extra time, without having to ask for it.
Areas that qualify for the July 31 extension
The July 31 deadline applies to taxpayers affected by four different disaster declarations for incidents that occurred in late March and early April of this year. These include:
- Three counties in Arkansas due to severe storms and tornadoes on March 31. The disaster area includes Cross, Lonoke and Pulaski counties.
- Thirteen counties in Indiana due to severe storms, straight-line winds and tornadoes on March 31 and April 1. The disaster area includes Allen, Benton, Brown, Clinton, Grant, Howard, Johnson, Lake, Monroe, Morgan, Owen, Sullivan and White counties.
- Seven counties in Mississippi due to severe storms, straight-line winds and tornadoes on March 24 and 25. The disaster area includes Carroll, Humphreys, Monroe, Montgomery, Panola, Sharkey and Washington counties.
- Thirteen counties in Tennessee due to severe storms, straight-line winds and tornadoes on March 31 and April 1. The disaster area includes Cannon, Giles, Hardeman, Hardin, Haywood, Johnson, Lewis, Macon, McNairy, Morgan, Rutherford, Tipton and Wayne counties.
Returns and payments that qualify for the July 31 extension
Eligible returns and payments include:
- 2022 individual income tax returns and payments normally due on April 18.
- For eligible taxpayers, 2022 contributions to IRAs and health savings accounts.
- Quarterly estimated tax payments normally due on April 18 and June 15.
- Calendar-year 2022 corporate and fiduciary income tax returns and payments normally due on April 18.
- Quarterly payroll and excise tax returns normally due on May 1.
- Calendar-year 2022 returns filed by tax-exempt organizations normally due on May 15.
Other returns, payments and time-sensitive tax-related actions also qualify for the extra time. See the IRS disaster relief page for details.
Further extensions available
Affected individual taxpayers who need more time to file beyond the July 31 deadline must file their extension requests on paper using Form 4868. That’s because e-file options for requesting an extension are not available after April 18.
By filing this form, disaster-area taxpayers will have until Oct. 16 to file, though tax payments are still due by July 31.
Important additional guidance for tax pros and taxpayers
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, you should call the number on the notice to have the penalty abated.
In addition, the IRS will work with any tax pro and taxpayer who does not live in one of the disaster areas but whose records necessary to meet a deadline occurring during the postponement period are located in the affected area. Those who fall into the above category should contact the IRS. This also includes workers assisting with relief activities who are affiliated with a recognized government or philanthropic organization.
Uninsured or unreimbursed losses
Individuals and businesses in a federally declared disaster area who suffered uninsured or unreimbursed disaster-related losses can choose to claim them on either the return for the year the loss occurred (in this instance, the 2023 return normally filed in early 2024), or the return for the prior year (that is, the 2022 return normally filed in 2023). See Publication 547 for further details.
