Written By: Ken Crotty, J.D., LL.M. On September 29, 2022, the Federal Emergency Management Agency (“FEMA”) declared a major disaster in the state of Florida, affecting all 67 counties. As a result of the disaster declaration, the IRS announced that certain tax filing and tax payment deadlines which are or were due between September 23, 2022 and February 15, 2023, are automatically extended through February 15, 2023. Filing and payment relief is available for individuals who live in Florida and businesses (including tax-exempt organizations) whose principal place of business is located in Florida. The relief also applies to taxpayers who are not located in Florida, but who have records located in Florida that are necessary to meet the required tax filing and/or compliance. Relief workers who are helping in Florida and are affiliated with recognized governmental or philanthropic organizations are also entitled to relief. Estates and Trusts that have tax records in Florida also qualify for the relief. The complete list of taxpayers eligible for relief are listed in Treasury Regulation § 301.7508A-1(d)(1). This relief applies to all personal income tax returns that were extended in April to October 17, 2022. However, because any payments related to an individual’s 2021 personal income tax return were due on April 18, 2022, the requirement to make any such payments has not been extended. There is nothing a person residing in Florida needs to do to qualify for this relief as an individual taxpayer. In addition, the relief also extends the time to file estate tax, gift tax, and generation skipping tax returns that would otherwise be due during this period to February 15, 2023. The extension to February 15, 2023 also applies to (1) quarterly estimated tax payments which would normally be due on January 12, 2023, and (2) quarterly payroll and excise tax returns which would have otherwise been due on October 31, 2022 and January 31, 2023. The IRS also if providing relief by abating penalties on payroll and excise tax deposits that are or were due between September 23, 2022 and October 10, 2022, so long as such deposit amounts are paid on or before October 10, 2022.