MSCPA Advocates for Tax Relief for Mississippi Following Hurricane Ida

September 10, 2021

Mississippi now has until November 1 to file various individual and business tax returns and make tax payments.

Thanks to the persistent efforts of members of our Taxation and Legislation Committees, MSCPA leadership, and AICPA Tax Executive Committee Chair Jan Lewis, MSCPA was successful in advocating for tax relief for the citizens of Mississippi and our members. We could not have achieved this victory without Congressman Steven Palazzo and his staff who worked tirelessly meeting with FEMA, Treasury, and IRS Commissioner Rettig to bring their attention to the recently adopted regulations under IRS Final Regs IRC Section 7508A, entitled “Mandatory 60-Day Postponement of Certain Tax-Related Deadlines by Reason of a Federally Declared Disaster” published on June 11, 2021. These regs state that counties in a Federally Declared Disaster Area (either major disaster declaration or emergency declaration) for which FEMA is providing either individual or public assistance mandatorily receive the 60-day extension of time to file/pay.  As we know, currently no MS counties have been approved for individual assistance, but all 82 counties were approved by FEMA for public assistance under Emergency Declaration 3569-EM-MS. 

This victory is important now and for future disasters. IRS leadership is now acutely aware of the effect of the regs. Consequently, following both FEMA major disaster declarations & emergency declarations, we should not be left hanging for days/weeks wondering if we get the mandatory 60-day filing/paying relief. 

The IRS announced Thursday, September 9, 2021, in their IR-2021-180 release that victims of Hurricane Ida in Mississippi now have until November 1, 2021, to file various individual and business tax returns and make tax payments.  On Friday, September 10, 2021, the IRS released MS-2021-02 which included additional information on affected returns and taxpayers and other relief instructions.  

The IRS is offering relief to any area designated by the Federal Emergency Management Agency (FEMA) as qualifying for individual or public assistance. Currently, individuals and households affected by Hurricane Ida that reside or have a business in all 82 counties and the Mississippi Choctaw Indian Reservation qualify for tax relief. 

The tax relief postpones various tax filing and payment deadlines that occurred starting on August 28, 2021. As a result, affected individuals and businesses will have until November 1, 2021, to file returns and pay any taxes that were originally due during this period. This means individuals who had a valid extension to file their 2020 return due to run out on October 15, 2021, will now have until November 1, 2021, to file. The IRS noted, however, that because tax payments related to these 2020 returns were due on May 17, 2021, those payments are not eligible for this relief. 

In addition, the IRS will work with any taxpayer who lives outside the disaster area but whose records necessary to meet a deadline occurring during the postponement period are located in the affected area. Taxpayers qualifying for relief who live outside the disaster area need to contact the IRS at 866-562-5227. This also includes workers assisting the relief activities who are affiliated with a recognized government or philanthropic organization. 

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The Mississippi Department of Revenue reported Friday, September 10, that Mississippi will follow the federal extended due date of November 1, 2021 to file certain income tax returns for victims of Hurricane Ida. The extension applies to any individual income tax returns, corporate income and franchise tax returns, partnership tax returns, S corporation tax returns and quarterly estimated payments that were originally due between August 28, 2021, and November 1, 2021. Taxpayers that have a valid extension to file their 2020 tax returns will now have until November 1, 2021, to file the returns. The federal extension does not apply to the payments for these returns because the tax payments were due on the original due date.

The Department of Revenue automatically provides the extension relief for the postponed period. Therefore, taxpayers do not need to contact the Department to get the relief. The extension does not apply to any other tax types or payments on prior liabilities. Any disaster area taxpayer who receives a penalty notice should contact MDOR at 601-923-7700.

In addition, they will work with any taxpayer who resides elsewhere but whose books, records, or tax professionals are located in the disaster areas.

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