The Alabama Department of Revenue is offering tax relief for taxpayers affected by damage caused by Hurricane Michael. The counties added to the list of eligible disaster areas are Geneva, Henry, Houston and Mobile. The tax relief measures mirror IRS measures in the same declared disaster areas. Taxpayers who reside in counties designated as disaster areas by the federal government have until February 28, 2019, to file tax returns due on or after October 10, 2018, and before February 28, 2019. Penalty relief will be provided during the extension period. If additional areas are identified by the IRS, relief is also provided to those areas. Taxpayers should monitor the IRS Hurricane Michael relief page https://www.irs.gov/newsroom/help-for-victims-of-hurricane-michael for updates to or any expansion of these areas by the IRS. Affected taxpayers filing paper returns 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 the department for filing guidance. 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 the department.
The full text of the release can be viewed at https://revenue.alabama.gov/2018/11/27/four-alabama-counties-now-eligible-for-hurricane-michael-tax-relief/.
Release, Alabama Department of Revenue, November 27, 2018