The Alabama Department of Revenue (ADOR) has acted quickly in announcing tax relief for Hurricane Michael victims. The tax relief measures will mirror IRS measures in the same declared disaster areas.
“Our thoughts and good wishes continue to be with the millions of people who have been affected by recent disastrous storms, including Hurricane Michael,” said Revenue Commissioner Vernon Barnett. “The Alabama Department of Revenue is offering this tax relief to hopefully help ease some of the burden on victims as they begin the process of rebuilding.”
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 Jan. 31, 2019, to file tax returns due on or after Oct. 10, 2018, and before Jan. 31, 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
This relief will apply to eligible localities as listed in the IRS announcement, when available, at https://www.irs.gov/newsroom/tax-relief-in-disaster-situations. Taxpayers in localities added later to the disaster area, including those in other states, will automatically receive the same filing and payment relief.
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.