Washington Area Taxpayer Filing and Payment Relief

March 15, 2024
Spokane, WA

Key Takeaways

  • A Major Disaster Declaration was approved for Spokane County in Washington State after the 2023 wildfires.
  • The IRS has announced tax relief for individuals and businesses located in Spokane County.
  • Applicable taxpayers may use a new June 17, 2024, deadline.

The Internal Revenue Service (IRS) recently announced that individual and business taxpayers in Washington State’s Spokane County have until June 17, 2024, to file certain tax returns and make payments.

What filings are eligible for the new deadline?

This new deadline applies to individuals and households residing in or whose principal place of business is in Spokane County, Washington.

Most tax returns with an original or extended due date on or after August 18, 2023, and before June 17, 2024, can use this new deadline.

Tax filings applicable for the new June 17, 2024, deadline include:

  • Individual income tax returns and payments normally due on April 15, 2024.
  • 2023 contributions to IRAs and health savings accounts for eligible taxpayers.
  • 2023 quarterly estimated income tax payments normally due on September 15, 2023, and January 16, 2024.
  • 2024 estimated tax payments normally due on April 15, 2024.
  • Quarterly payroll and excise tax returns normally due on October 31, 2023, January 31, and April 30, 2024.
  • Calendar-year partnership and S corporation returns normally due on March 15, 2024.
  • Calendar-year corporation and fiduciary returns and payments normally due on April 15, 2024.
  • Calendar-year tax-exempt organization returns normally due on May 15, 2024.

In addition, individuals and businesses that had a 2022 tax filing extension will also have until June 17, 2024, to file them. However, tax-year 2022 tax payments are not eligible for this relief.

What filings are not eligible for the new deadline?

  • Employment and excise tax deposits are not included in the relief, although penalty abatement is available on deposits due on or after August 18, 2023, and before September 5, 2023. This applies if the tax deposits were made by September 5, 2023.
  • Informational returns (W-2, 1094, 1095, 1097, 1098 or 1099 series; to Forms 1042-S, 3921, 3922 or 8027).

What if I need additional time to file?

Although all payments are due June 17, 2024, taxpayers may need a tax-filing extension beyond this date.

If requesting an extension before the normal due date of the return, file the extension electronically.

After the normal due date of the return and before June 17, 2024, requests for extension can only be submitted on paper. Additional relief has not been provided beyond the normal extended due dates by return type, meaning with an extension, individual taxpayers will still need to file by October 15, 2024.

What are the Next Steps?

The state of Washington is offering several Wildfire Tax Relief Resources.

The IRS automatically identifies taxpayers in the covered disaster area and applies filing and payment relief. However, affected taxpayers who reside or have a business outside the covered disaster area should call the IRS to request this tax relief.

Eligible taxpayers must also call the IRS to have applicable penalties abated. More information related to Spokane County’s federal tax relief can be found here.

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