Filing and Payment Relief for Massachusetts Disaster Victims
The Internal Revenue Service has extended filing and payment deadlines for individuals and businesses affected by September storms and flooding in Massachusetts that were designated as FEMA disaster areas.
Extended Deadlines
Affected taxpayers received additional time to submit returns and make payments, with the new deadline set for January 3, 2022. The extension applies to multiple return types, including:
- Form 1040 (individual income tax returns)
- Form 1065 (partnership returns)
- Form 1120 (corporate tax returns)
Automatic Penalty Relief
Eligible taxpayers do not need to request the relief — it applies automatically. Those who file and pay by the extended deadline will not incur late filing or late payment penalties.
IRS Commissioner Chuck Rettig framed the action as giving affected taxpayers extra time to meet their obligations without unnecessary penalties.
Additional Support
Beyond the deadline extension, the IRS offered supplementary assistance, including:
- Waived fees for copies of previously filed returns
- Expedited processing of return-copy requests
- Direct support for disaster-related tax questions
Implications
Practitioners with clients in the designated counties should confirm the extension applies based on taxpayer address of record and document the automatic relief in their workpapers. Penalty abatement requests are not necessary for covered taxpayers but may be needed for those whose records do not automatically qualify.