As tax season ends, taxpayers may find themselves panicking if they did not file. However, certain individuals automatically qualify for an extended time to file their tax returns, providing them with additional flexibility and relief. Understanding who qualifies for this extension can help taxpayers navigate the tax filing process more effectively. Optima Tax Relief reviews which taxpayers have extra time to file their taxes.
The Qualifying Criteria
The Internal Revenue Service (IRS) provides an automatic extension of time to file tax returns for certain individuals who meet specific criteria. Generally, taxpayers who are residents of the United States and meet one of the following conditions qualify for the automatic extension:
Military Service Members
Members of the U.S. Armed Forces serving in a combat zone or a contingency operation outside the United States are automatically granted an extension of time to file their tax returns. This 180-day extension typically applies to both active-duty military personnel and certain civilian personnel supporting military operations. The extension begins after the end of the taxpayer’s active service in the combat zone. If needed, an additional extension can be requested.
Taxpayers Living Abroad
U.S. citizens or resident aliens who live and work abroad may qualify for an automatic extension of time to file their tax returns. This extension applies to taxpayers who have their main place of business or employment outside the United States or who are on a bona fide residence or physical presence test abroad. These taxpayers are granted an automatic two-month extension to file. The 2024 deadline for this group is June 17, 2024. However, tax payments are still due, and penalties and interest will be assessed for late payments.
Taxpayers Impacted by Natural Disasters
Individuals affected by natural disasters, such as hurricanes, floods, or wildfires, may also qualify for an automatic extension. The IRS may provide relief measures, including extended deadlines, to taxpayers in federally declared disaster areas. Here are the taxpayers eligible for this type of extension to file and pay their tax returns.
- California: San Diego County residents affected by January 2024 flooding and storms in California have until June 17, 2024, to file their federal tax returns.
- Connecticut: Residents of New London County, the Mohegan Tribal Nation, and Mashantucket Pequot Tribal Nation in Connecticut who were affected by January 2024 severe storms and flooding have until June 17, 2024, to file their federal returns.
- Maine: Residents of certain counties in Maine who were affected by December 2023 severe storms and flooding have until June 17, 2024, to file their federal returns. These include Androscoggin, Franklin, Hancock, Kennebec, Oxford, Penobscot, Piscataquis, Somerset, Waldo and Washington counties.
- Michigan: Residents of some counties in Michigan who were affected by August 2023 tornadoes, storms, and flooding have until June 17, 2024, to file their federal returns. These include Eaton, Ingham, Ionia, Kent, Livingston, Macomb, Monroe, Oakland and Wayne counties.
- Rhode Island: Providence County residents affected by September 2023 flooding, tornadoes, and storms in Rhode Island have until June 17, 2024, to file their federal tax returns.
- Tennessee: Residents of certain counties in Tennessee who were affected by December 2023 severe storms and tornadoes have until June 17, 2024, to file their federal returns. These include Cheatham, Davidson, Dickson, Gibson, Montgomery, Robertson, Stewart and Sumner and Weakley counties.
- Washington: Spokane County residents affected by August 2023 wildfires in Washington have until June 17, 2024, to file their federal tax returns.
- West Virginia: Residents of Boone, Calhoun, Clay, Harrison and Kanawha counties in West Virginia who were affected by August 2023 severe storms, landslides, mudslides, and flooding have until June 17, 2024, to file their federal returns.
Conclusion
The automatic extension of time to file tax returns serves as a vital lifeline for eligible individuals facing extraordinary circumstances. By understanding who qualifies for this extension and the necessary steps to obtain it, taxpayers can navigate the tax filing process with greater ease and accuracy. Whether serving in the military, residing abroad, or recovering from natural disasters, eligible individuals can leverage this extension to fulfill their tax obligations responsibly and effectively. While the extension grants additional time to file tax returns, it doesn’t extend the deadline for paying taxes owed. Taxpayers must estimate their tax liability and pay any taxes due by the original deadline to avoid penalties and interest.
