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IRS Tax Relief for taxpayers Impacted by Seawater Intrusion

October 02, 2023

IRS announces tax relief for taxpayers impacted by seawater intrusion in parts of Louisiana

Taxpayers affected by seawater intrusion in parts of Louisiana that began Sept. 20, 2023, now have until Feb. 15, 2024, to file various individual and business tax returns and make tax payments, the Internal Revenue Service has announced.

Following the disaster declaration issued by the Federal Emergency Management Agency (FEMA), individuals and households affected by the Seawater Intrusion that reside or have a business in Jefferson, Orleans, Plaquemines, and St. Bernard parishes, qualify for tax relief.

The declaration permits the IRS to postpone certain tax-filing and tax-payment deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Sept. 20, 2023, and before Feb. 15, 2024, are granted additional time to file.

As a result, affected individuals and businesses will have until Feb. 15, 2024, to file returns and pay any taxes that were originally due during this period. This includes 2022 individual income tax returns due on Oct. 16, 2023.

The IRS noted, however, that because tax payments related to these 2022 returns were due on April 18, 2023, those payments are not eligible for this relief.

Read IRS LA-2023-01 and IR-2023-184 for details on what qualifies for this relief.

FEMA information on this disaster at Louisiana Seawater Intrusion EM-3600-LA

Louisiana Department of Revenue

The LCPA Advocacy Team is communicating with the Louisiana Department of Revenue and will share guidance for Louisiana if it becomes available. 

Questions about the content of this Alert should be directed to LCPA Government Relations Director  Linda Babin.