IRS provides relief for taxpayers affected by Hurricane Isaac 

September 5: The IRS today announced tax relief—i.e., postponed tax return filing and payment deadlines—for business and individual taxpayers located in designated areas of Louisiana and Mississippi that were affected by Hurricane Isaac.

The IRS release—IR-2012-70 (September 5, 2012) [PDF 73 KB]—follows recent disaster declarations issued by the Federal Emergency Management Agency. The IRS announced that other locations may be added (depending on additional damage assessments by FEMA).


The filing and payment relief applies to the following locations:


  • Parishes in Louisiana—Ascension, Jefferson, Lafourche, Livingston, Orleans, Plaquemines, St. Bernard, St. Charles, St. John the Baptist, and St. Tammany
  • Counties in Mississippi—Hancock, Harrison, Jackson, and Pearl

The tax relief postpones until January 11, 2013, certain tax filing and tax payment deadlines on or after August 26, 2012. This relief applies for:


  • Corporations and businesses that had previously obtained an extension until September 17, 2012, to file their 2011 returns
  • Individuals and businesses that had received a similar extension to file their returns by October 15, 2012
  • Estimated tax payment for the third quarter of 2012 (normally due September 17, 2012)

The IRS stated that it will abate any interest, late-payment or late-filing penalty that would otherwise apply, and is waiving failure-to-deposit penalties for federal employment and excise tax deposits normally due on or after August 26 and before September 10, 2012, if the deposits are made by September 10, 2012.



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