The President has declared that a major disaster occurred in the State
of Missouri. Following individual assistance issued by FEMA, the IRS
announced that taxpayers in certain areas will receive tax relief if
qualified. Individuals who reside or have a business in Andrew,
Atchison, Boone, Buchanan, Carroll, Chariton, Cole, Greene, Holt,
Jackson, Jasper, Lafayette, Lincoln, Livingston, Miller, Osage, Pike,
Platte, Pulaski, and St. Charles counties may qualify for tax relief.
The declaration permits the IRS to postpone certain deadlines for
taxpayers who reside or have business in the disaster areas. This
includes the quarterly estimated income tax payment due on June 17,
2019, as well as the employment and excise tax returns due on April 30
and July 31, 2019. It also includes tax-exempt organizations that
operate on a calendar-year basis and had a Form 990 due on May 15, 2019.
In addition, penalties on payroll and excise tax deposits due on or
after April 29, 2019, and before May 14, 2019, will be lessened as long
as the deposits were made by May 14, 2019. 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 that
falls within the postponement period, the taxpayer should call the
number on the notice to have the IRS lessen the penalty.
The IRS automatically identifies taxpayers located in the covered
disaster area and applies automatic filing and payment relief. But
affected taxpayers who reside or have a business located outside the
covered disaster area must call the IRS disaster hotline to request this
tax relief. Individuals who worked with a recognized government or
philanthropic organization assisting in the relief activities in the
covered disaster area and any individual visiting the covered disaster
area who was killed or injured as a result of the disaster are entitled
to relief.
