LDR Grants Harvey Tax Relief; Filing Deadlines Extended
Friday, September 22, 2017
Posted by: Ann Lupo
Louisiana Department of Revenue granting filing extensions — Hurricane Harvey
We have received numerous inquiries concerning Internal Revenue Service filing delays for Louisiana parishes impacted by Hurricane Harvey.
Hurricane Harvey - Internal Revenue IR-2017-135, Aug. 28, 2017
states the IRS is offering expanded relief to any area designated by the Federal Emergency Management Agency (FEMA), as qualifying for individual assistance.
No individual assistance declarations have been issued for Louisiana parishes by FEMA as of today.
Revenue Information Bulletin No. 17-015
Louisiana Department of Revenue Tax Relief to Individuals and Businesses Affected by Hurricane Harvey Return Filing Deadlines Extended
The Louisiana Department of Revenue is granting filing extensions to taxpayers whose homes, principal places of business, or critical tax records are located in any of the disaster areas declared by the president as a result of Hurricane Harvey.
The declared disaster areas for Louisiana include the following parishes: Beauregard, Calcasieu, Cameron, Jefferson Davis, and Vermillion.
The declared disaster areas for Texas include the following counties: Angelina, Aransas, Atascosa, Austin, Bastrop, Bee, Bexar, Brazoria, Brazos, Burleson, Caldwell, Calhoun, Cameron, Chambers, Colorado, Comal, Dewitt, Fayette, Fort Bend, Galveston, Goliad, Gonzales, Grimes, Guadalupe, Hardin, Harris, Jackson, Jasper, Jefferson, Jim Wells, Karnes, Kerr, Kleberg, Lavaca, Lee, Leon, Liberty, Live Oak, Madison, Matagorda, Montgomery, Newton, Nueces, Orange, Polk, Refugio, Sabine, San Jacinto, San Patricio, Trinity, Tyler, Victoria, Walker, Waller, Washington, Wharton, Willacy, and Wilson.
Affected taxpayers filing a paper return whose homes, principal places of business, or critical tax records are located in one of the declared disaster areas should write “Hurricane Harvey” in BLACK ink on the top of the return.
INDIVIDUAL INCOME, CORPORATION INCOME & FRANCHISE, AND OTHER INCOME TAXES
Filing extensions for various income taxes are available to taxpayers whose homes, principal places of business, or critical tax records are located in any of the federal disaster areas listed above. Filing extensions are available for individual income, corporate income and franchise, fiduciary, partnership, and partnership composite taxes with original or extended due dates on or after August 23, 2017, and on or before December 31, 2017. The due date for qualifying tax returns is extended to January 31, 2018.
However, because tax payments related to these returns were originally due on May 15, 2017, any filing extension granted pursuant to Hurricane Harvey tax relief is not an extension to pay. All payments remain due according to their original due dates.
For questions concerning a taxpayer’s return, please contact the Louisiana Department of Revenue Customer Contact Center at 855.307.3893.
The LCPA Advocacy Team thanks Jerry Schreiber, the Tax Master of Disaster, for updates provided to our Disaster Recovery Resources.
Hurricane Harvey Texas Resource List
Due Dates for Returns Affected by Hurricane Harvey-Texas
Questions about the content of this Alert should be directed to LCPA State Government Relations Director Linda Babin.