After discussions with the IRS regarding the upcoming 10/15 tax filing due date, we understand that the IRS is willing to work with taxpayers who need relief. Informally, we’ve been told that practitioners who have made a good-faith effort to meet the filing deadlines on behalf of their clients, but are unable to do so due to COVID-19, should write “COVID-19” in an attachment to the return, and should briefly describe the reason they cannot meet the deadlines, or, if possible, should write “COVID-19” at the top of the tax return to indicate the need for penalty relief. Also, it may be that our state could provide case-by-case relief too. Here are some of the reasons that you can put in a return attachment:
- Challenging extended filing season
- Practitioner may continue to struggle with COVID-19 complications
- Made a good-faith effort to meet filing deadlines
- Write “COVID-19” in an attachment to the return
- Briefly describe the reason the taxpayer cannot meet the deadline; or
- Write “COVID-19” at the top of the tax return
- Practitioners should contact software providers about appropriate notations
- State specific disaster code relief information may be found at the FEMA Declared Disasters page