Taxpayers required to file returns with an original or extended due date on or after August 31, 2021, and before January 3, 2022, with an address of record in an identified disaster area, have until January 3, 2022, to file most tax returns—including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; Form 5500 series returns and employment and certain excise tax returns; and annual information returns of tax-exempt organizations. The deadline of January 3, 2022, also applies to quarterly estimated income tax payments due on September 15, 2021.
Postponement of time to file and pay doesn’t apply to information returns in the W-2, 1094, 1095, 1097, 1098, or 1099 series; to Forms 1042-S, 3921, 3922, or 8027; or to employment and excise tax deposits. Penalties for deposits due on or after August 31, 2021, and before September 15, 2021, will be abated as long as the tax deposits are made by September 15, 2021.