The Alabama Department of Revenue (ALDOR) is offering tax relief to Alabama taxpayers who reside or have a business in federally declared disaster areas in Alabama where damage was caused by severe weather in January. Alabama taxpayers residing in these federally declared disaster areas will have until October 16, 2023, to file tax returns and make tax payments due on or after January 12, 2023, and before October 16, 2023. Taxpayers in these areas who file and pay on or before October 16, 2023, will be eligible for penalty and interest relief during the extension period. The relief applies to all taxes administered by the ALDOR, other than taxes and registration fees due under the International Fuel Tax Agreement (ITFA) and the International Registration Plan (IRP).
Affected taxpayers filing for Individual Income Tax, Corporate Income Tax, Pass-through Entities, Business Privilege Tax, or Withholding Tax may submit a penalty waiver request using ALDOR’s Form PWR, which can be accessed at https://revenue.alabama.gov/wp-content/uploads/2020/09/fpwr0920.pdf. Taxpayers may submit the form to ALDOR’s Income Tax Administration Division at the address on the form.
The ALDOR is mirroring the IRS’s move to extend the return filing and tax payment deadline, and are encouraging taxpayers seeking more information to review the IRS announcement.
(ALDOR Press Release February 28, 2023, and IR-2023-33, Feb. 24, 2023)