by Jennifer J. Troyer, Esq.
Maine Revenue Services is extending deadlines to file and pay taxes for victims of several natural disasters. Qualifying natural disasters are: Alabama severe storms, Alaska flooding, California severe stores, Georgia severe storms, the Hawaii wildfire, Hurricane Idalia, Hurricane Lee, Illinois flooding, Mississippi severe storms, Typhoon Mawar, and Vermont flooding. (Maine Tax Alert No. 11, 10/01/2023.)
Extended deadlines. The extensions are as follows:
- For the Alabama severe storms, for those in parts of Alabama, returns and tax payments due on or after January 12, 2023, must be filed and paid on or before October 16, 2023. To qualify for relief, affected taxpayers should write “ALABAMA SEVERE STORMS” across the top of their return.
- For the Alaska flooding, for those in parts of Alaska, returns and tax payments due on or after May 12, 2023, must be filed and paid on or before October 31, 2023. To qualify for relief, affected taxpayers should write “ALASKA FLOODING” across the top of their return.
- For the California severe storms, for those in parts of California, returns and tax payments due on or after December 27, 2022, January 8, 2023, and March 9, 2023, must be filed and paid on or before October 16, 2023. To qualify for relief, affected taxpayers should write “CALIFORNIA SEVERE STORMS” across the top of their return.
- For the Georgia severe storms, for those in parts of Georgia, returns and tax payments due on or after January 12, 2023, must be filed and paid on or before October 16, 2023. To qualify for relief, affected taxpayers should write “GEORGIA SEVERE STORMS” across the top of their return.
- For the Hawaii wildfire, for those in Maui and Hawaii counties, returns and tax payments due on or after August 8, 2023, must be filed and paid on or before February 15, 2024. To qualify for relief, affected taxpayers should write “HAWAII WILDFIRE” across the top of their return.
- For Hurricane Idalia, for those in parts of Florida, returns and tax payments due on or after August 27, 2023; for those in parts of South Carolina, returns and tax payments due on or after August 29, 2023; and for those in parts of Georgia, returns and tax payments due on or after August 30, 2023, must be filed and paid on or before February 15, 2024. To qualify for relief, affected taxpayers should write “HURRICANE IDALIA” across the top of their return.
- For Hurricane Lee, for those in Maine and Massachusetts, returns and tax payments due on or after September 15, 2023, must be filed and paid on or before February 15, 2024. To qualify for relief, affected taxpayers should write “HURRICANE LEE” across the top of their return.
- For the Illinois flooding, for those in parts of Illinois, returns and tax payments due on or after June 29, 2023, must be filed and paid on or before October 31, 2023. To qualify for relief, affected taxpayers should write “ILLINOIS FLOODING” across the top of their return.
- For the Mississippi severe storms, for those in parts of Mississippi, returns and tax payments due on or after June 14, 2023, must be filed and paid on or before October 16, 2023. To qualify for relief, affected taxpayers should write “MISSISSIPPI SEVERE STORMS” across the top of their return.
- For Typhoon Mawar, for those in parts of the Commonwealth of the Northern Mariana Islands and for those in Guam, returns and tax payments due on or after May 22, 2023, must be filed and paid on or before October 2, 2023. To qualify for relief, affected taxpayers should write “TYPHOON MAWAR” across the top of their return.
- For the Vermont flooding, for those in Vermont, returns and tax payments due on or after July 7, 2023, must be filed and paid on or before November 15, 2023. To qualify for relief, affected taxpayers should write “VERMONT FLOODING” across the top of their return.
Maine is following the extended deadlines set by the Internal Revenue Service. The Maine deadline extensions apply to all Maine tax types, including income tax, sales tax, fuels tax, income tax withholding, and franchise tax. They apply to individuals and businesses in the disaster areas. Otherwise applicable penalties or interest will be abated. However, the relief does not include tax payments that were due originally before the disaster date.
