Businesses whose principal place of business is located in a covered disaster area (see listing below) have until February 28, 2019 to file Forms 5500 that otherwise would have been due after October 7, 2018 and before February 28, 2019. Many calendar-year pension and health plan filings that use an automatic extension (filed on Form 5558) would have to file by October 15, 2018 without this relief. Further, this relief also may apply when records needed to complete the filings are located in the disaster-relief area.
As of October 14, 2018, the covered area includes Bay, Calhoun, Franklin, Gadsden, Gulf, Hamilton, Holmes, Jackson, Jefferson, Leon, Liberty, Madison, Suwannee, Taylor, Wakulla and Washington counties.
IRS’s announcement also describes relief for affected individuals, businesses, and non-profits with respect to filing returns, estimated income tax payments, and quarterly payroll and excise tax returns (these require payment by October 22, 2018), and a waiver of fees for Forms 4506 and 4506-T.
IRS’s news release can be found here.

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