HARRISBURG, Pa. — The Pennsylvania Department of Revenue announced this week it is extending the due dates to file various individual and business tax returns for taxpayers in parts of the commonwealth who were affected by Hurricane Ida.
The extension does not apply to tax payments, the department emphasized in a Jan. 19 press release.
"This guidance follows an announcement from the IRS, which also extended the due dates for various individual and business tax returns on the federal level," the Department of Revenue said. "As the IRS announced, the extension applies to any area designated by the Federal Emergency Management Agency (FEMA) as qualifying for individual or public assistance."
"This includes Bucks, Chester, Delaware, Montgomery, Philadelphia and York counties, but taxpayers in Ida-impacted localities in other parts of Pennsylvania, subsequently designated by FEMA, are eligible for the same filing relief."
The current list of eligible localities is available on the disaster relief page on IRS.gov.
Here are other important details to keep in mind, according to the Department of Revenue:
The tax relief for those affected by Ida postpones various tax return filing deadlines that occurred starting on Aug. 31, 2021.
Affected individuals who had a valid extension to file their 2020 Pennsylvania Personal Income Tax return (PA-40) due to run out on Nov. 15, 2021 will now have until Feb. 15, 2022, to file. Although this is the case, the Department of Revenue is reminding taxpayers that payments related to these 2020 returns are not eligible for an extension. These Pennsylvania income tax payments were due on May 17, 2021.
Businesses and estates/trusts with an original or extended due date also have additional time to file. This includes calendar-year partnerships and S corporations whose 2020 extensions ran out on Sept. 15, 2021, calendar year estates or trusts whose 2020 extensions run out on Sept. 30, 2021, and calendar-year corporations whose 2020 extensions run out on Nov. 15, 2021
Corporate taxpayers affected by Hurricane Ida who are filing the form RCT-101 will have more time to file. To avoid a late file penalty assessment, RCT-101 taxpayers should email a request on company letterhead and signed by a corporation official to RA-RVnoticeofadjustm@pa.gov. Please include the name and address of the business where the tax records are located, and the 10-digit account ID of the taxpayer.