Due to the storms that affected Indiana February 14, 2018, and North Carolina February 15, 2018, certain counties in these states have been deemed disaster areas.
If your taxpayer has a business or resides in one of the following counties, they may qualify for tax relief:
Taxpayers in these areas now have until June 29, 2018 (for Indiana) or August 15, 2018 (for North Carolina) to file their individual and business tax returns. They may also be able to completely avoid the late filing or late payment fees if the tax deadline has been missed. This relief can also be applied to the deadline for quarterly estimated payments. Disaster losses can be reported on the Form 4684, Causalities and Thefts, for the current or prior year.