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CO-2022-01, January 3, 2022 ¡ª Victims of wildfires and straight-line winds beginning December 30, 2021 now have until May 16, 2022, to file various individual and business tax returns and make tax payments, the IRS announced today.

Instructions on how to correct an electronically filed return that was rejected for a missing Form 8962.

PR-2022-02, March 31, 2022 ¡ª Victims of severe storms, flooding and landslides beginning February 4, 2022 now have until June 15, 2022, to file various individual and business tax returns and make tax payments, the Internal Revenue Service announced today.

TN-2022-01, January 20, 2022 ¡ª Victims of severe storms, straight-line winds and tornadoes beginning December 10, 2021 now have until May 16, 2022, to file various individual and business tax returns and make tax payments, the Internal Revenue Service announced today.

IL-2021-07, December 22, 2021 ¡ª Victims of severe storms, straight-line winds and tornadoes beginning December 10, 2021 now have until May 16, 2022, to file various individual and business tax returns and make tax payments, the Internal Revenue Service announced today.

AR-2021-01, December 28, 2021 ¡ª Victims of severe storms and tornadoes beginning December 10, 2021 now have until May 16, 2022, to file various individual and business tax returns and make tax payments, the Internal Revenue Service announced today.

2009 Legal advice signed by executives in the National Office of the Office of Chief Counsel and issued to Internal Revenue Service personnel who are national program executives and managers.

MS-2023-03, Aug. 15, 2023 ¡ª Victims of severe storms, straight-line winds, and tornadoes in parts of Mississippi that occurred from June 14, 2023 to June 19, 2023, now have until Oct. 16, 2023, to file various individual and business tax returns and make tax payments.

VT-2023-01, July 13, 2023 ¡ª Victims of flooding in Vermont that began on July 9, 2023, now have until Nov. 15, 2023, to file various individual and business tax returns and make tax payments, the Internal Revenue Service announced today.

FL-2023-04, May 1, 2023 ¡ª Victims of severe storms, tornadoes and flooding in Florida from April 12 to April 14, 2023, now have until August 15, 2023, to file various individual and business tax returns and make tax payments.