North Dakota taxpayers affected by early April severe weather may qualify for relief from penalties if they cannot meet today's deadline for filing income tax returns, according to the Internal Revenue Service.
There is no penalty for filing a late return if the return qualifies for a refund.
Taxpayers who owe tax should file when they are reasonably able and expect a notice regarding late filing and/or late payment penalties.
They can then request penalty abatement based on reasonable causes. The IRS will review requests on a case-by-case basis.
Taxpayers who have been affected by severe weather may request abatement of penalties on their 2009 federal income tax return by:
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- Contacting the IRS campus that issued the penalty notice. The phone number will be listed on the notice.
- Identifying themselves as a taxpayer affected by severe spring storms from April 1 to April 3.
Requesting the abatement of penalties based on reasonable cause criteria. For more information, visit the IRS Web site at www.irs.gov keyword "disaster."
