MONTGOMERY, March 11, 2019 – The Alabama Department of Revenue is offering tax relief to Alabama taxpayers who have been affected by recent severe storms in Lee County. The tax relief measures mirror IRS measures in the same declared disaster areas.

The department follows the IRS determination of eligible localities to which filing extensions are granted following a natural disaster. Taxpayers should monitor the IRS “Tax Relief in Disaster Situations” page – https://www.irs.gov/newsroom/tax-relief-in-disaster-situations – for updates to or any expansion of these areas by the IRS.

ADOR will grant filing extensions to taxpayers directly affected by the March 3 storms. Alabama taxpayers residing in areas designated as disaster areas by the federal government have until July 31, 2019, to file tax returns due on or after March 3, 2018, and before July 31, 2019. Penalty relief will be provided during the extension period. Taxpayers seeking this Alabama tax relief should write “Tornado Relief – 2019” in red ink on any state paper return/report which relies on this filing extension relief. Affected taxpayers filing electronically should contact ADOR for filing guidance. Taxpayers may contact the following ADOR offices by telephone:

• Individual Income Tax: 334-353-0602
• Corporate Income Tax: 334-242-1200
• Pass-through Entities: 334-242-1033
• Sales and Use Tax: 334-242-1490
• Business Privilege Tax: 334-353-7923
• Withholding Tax: 334-242-1300

In addition, taxpayers in areas not specifically designated as disaster areas who encounter difficulty filing on time due to weather-related circumstances associated with the March 3 storms may be eligible to request a waiver of late-filing and late-payment penalties after providing appropriate documentation to ADOR.

To read the Executive Order, visit:
https://www.revenue.alabama.gov/wp-content/uploads/2019/03/190307_ORDER_FilingExtensions_TornadoLeeCo.pdf.