Per the IRS, Florida victims of Hurricane Ian now have until February 15, 2023, to file various federal,
individual or business tax returns and make payments.
The IRS is offering relief to any area designated by the Federal Emergency Management Agency (FEMA).
This means individuals and households that reside or have a business anywhere in the state of Florida
qualify for tax relief. The current list of eligible localities is available on the disaster relief page at
This postpones various tax filing and payment deadlines that occurred starting on September 23, 2022,
and were originally due October 17. As a result, affected individuals and businesses with a valid
extension to file their 2021 return will have until February 15 of next year to file returns and pay any
taxes that were originally due during this period. The IRS notes, however, that tax payments related to
these 2021 returns that were due on April 18, 2022, are not eligible for this relief.
The February 15, 2023, deadline also applies to quarterly estimated income tax payments due on
January 17, 2023, and the quarterly payroll and excise tax returns normally due on October 31, 2022,
and January 31, 2023. Florida businesses with an original or extended due date also have the additional
time including, among others, calendar-year corporations whose 2021 extensions run out on October
17, 2022. Similarly, tax-exempt organizations also get the additional time, including for 2021 calendar-
year returns with extensions due to run out on November 15, 2022
In addition, penalties on payroll and excise tax deposits due on or after September 23, 2022, and before
October 10, 2022, will be abated as long as the deposits are made by October 11, 2022
The IRS disaster relief page has details on other returns, payments and tax-related actions qualifying for
the additional time.
Please note: The IRS automatically provides filing and penalty relief to any taxpayer with an IRS address
of record located in the disaster area. Therefore, taxpayers do not need to contact the agency to get
this relief. However, 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 falling within the
postponement period, the taxpayer should call the number on the notice to have the penalty abated.
Corporate Payroll Services will file our clients’ payroll tax returns by their normal due dates of October
31, 2022 and January 31, 2023. Payroll tax deposits have been and will be made on their normal due
We encourage customers to check the IRS website (irs.gov) to make sure about any rules which apply to
their specific situation.