IRS Issues Tax Extensions for Victims of Hurricane Ian

Disaster Response
Published

The IRS is offering tax relief to those impacted by Hurricane Ian throughout Florida and the Carolinas, including individuals and households that reside or have a business anywhere in these FEMA-declared disaster areas.

The tax relief postpones various tax filing and payment deadlines that occurred starting on Sept. 23 in Florida, Sept. 25 in South Carolina and Sept. 28 in North Carolina. Affected individuals and businesses will have until Feb. 15, 2023, to file returns and pay any taxes that were originally due during this period.

The IRS noted that the Feb. 15, 2023, deadline also applies to quarterly estimated income tax payments due on Jan. 17, 2023, and the quarterly payroll and excise tax returns normally due on Oct. 31, 2022, and Jan. 31, 2023. Businesses with an original or extended due date also have the additional time including, among others, calendar-year corporations whose 2021 extensions run out on Oct. 17. Similarly, tax-exempt organizations also have the additional time, including for 2021 calendar-year returns with extensions due to run out on Nov. 15, 2022.

Taxpayers do not need to contact the IRS to get this relief. The IRS automatically provides filing and penalty relief to any taxpayer with an IRS address of record located in the disaster area.

The IRS disaster relief page has details on other returns, payments and tax-related actions qualifying for the additional time.

Subscribe to NAHBNow

Log in or create account to subscribe to notifications of new posts.

Log in to subscribe

Latest from NAHBNow

Workforce Development

Jan 20, 2026

Plan Early for Summer Internship Season with NAHB Resources

The most effective internship programs don’t come together at the last minute. To help, NAHB offers the Internship Program Development Guide and Appendices to the Internship Program Development Guide.

Sponsored Content

Jan 20, 2026

Smart Sourcing, Smarter Basis: How AI Is Changing Land Acquisition

For decades, the process of screening off-market sites has remained painfully slow. But a shift is happening as top-tier land teams are moving away from manual data aggregation and toward AI-driven workflows to eliminate non-viable sites in minutes.

View all

Latest Economic News

Economics

Jan 20, 2026

New Single-Family Home Size Trends: Third Quarter 2025

New single-family home size has been generally falling since 2015 as a response to declining affordability conditions. An exception occurred when new home size increased in 2021 as interest rates reached historic lows. However, as interest rates increased in 2022 and 2023, and housing affordability worsened, the demand for home size has trended lower.

Economics

Jan 20, 2026

Third Quarter 2025 Multifamily Construction Data

According to NAHB analysis of quarterly Census data, the count of multifamily, for-rent housing starts increased during the third quarter of 2025. For the quarter, 119,000 multifamily residences started construction. Of this total, 114,000 were built-for-rent.

Economics

Jan 19, 2026

Soft Conditions for Single-Family Built-for-Rent

Single-family built-for-rent construction fell back in the third quarter of 2025, as a higher cost of financing and increased multifamily supply crowded out development.