MONTGOMERY, Oct. 23, 2018 – The Alabama Department of Revenue is offering tax relief to Alabama taxpayers who have been affected by damage caused by Hurricane Michael. The tax relief measures will mirror IRS measures in the same declared disaster areas, including the deadline date.
The department follows the IRS determination of eligible localities to which filing extensions are granted following a natural disaster. Currently, the IRS has not included any Alabama localities in its designation of areas to which extensions will be available for taxpayers affected by Hurricane Michael. Taxpayers should monitor the IRS Hurricane Michael relief page – https://www.irs.gov/newsroom/help-for-victims-of-hurricane-michael – for updates to or any expansion of these areas by the IRS.
ADOR will grant filing extensions to taxpayers directly affected by Hurricane Michael. Alabama taxpayers residing in areas designated as disaster areas by the federal government have until Feb. 28, 2019, to file tax returns due on or after Oct. 10, 2018, and before Feb. 28, 2019. Penalty relief will be provided during the extension period. Taxpayers seeking this Alabama tax relief should write “Michael Relief – 2018” in red ink on any state paper return/report which relies on this filing extension relief. Affected taxpayers filing electronically should contact ADOR for filing guidance. Taxpayers may contact the following ADOR offices by telephone:
- Individual Income Tax: 334-353-0602
- Corporate Income Tax: 334-242-1200
- Pass-through Entities: 334-242-1033
- Sales and Use Tax: 334-242-1490
- Business Privilege Tax: 334-353-7923
- Withholding Tax: 334-242-1300
In addition, taxpayers in areas not specifically designated as disaster areas who encounter difficulty filing on time due to weather-related circumstances associated with Hurricane Michael may be eligible to request a waiver of late-filing and late-payment penalties after providing appropriate documentation to ADOR.