Wisconsin Tax Relief for Hurricane Irma Victims

The Internal Revenue Service is granting victims of Hurricane Irma in parts of Florida that are designated as federal disaster areas qualifying for individual assistance more time to file returns. Beginning September 4, 2017 for Florida and September 5, 2017 for Puerto Rico and the Virgin Islands, those taxpayers who were affected by Hurricane Irma have until January 31, 2018, to file certain individual and business tax returns. This includes an additional filing extension for taxpayers with valid extensions that run out on October 16, 2017 and businesses with extensions that run out on September 15, 2017.

As of September 12, 2017, parts of Florida, Puerto Rico, and the Virgin Islands are currently eligible, but taxpayers in localities added later to the disaster area, including those in other states, will automatically receive the same filing and payment relief. For an up-to-date list of counties which qualify, go to www.disasterassistance.gov/.

The affected taxpayers eligible for the postponement of time to file returns include:

  • Any individual whose principal residence, and any business entity whose principal place of business is located in the counties designated as disaster areas,
  • Any individual who is a relief worker assisting in a covered disaster area, who is affiliated with recognized government or philanthropic organizations,
  • Any individual whose principal residence, and any business entity whose principal place of business is not located in a covered disaster area, but whose records necessary to meet a filing deadline are maintained in a covered disaster area,
  • Any estate or trust that has tax records necessary to meet a filing deadline in a covered disaster area, and
  • Any spouse of an affected taxpayer, solely with regard to a joint return of the spouses.

Income tax returns of taxpayers other than corporations

Affected taxpayers have until January 31, 2018, to file their income tax returns for tax year 2016 for both federal and Wisconsin purposes. This extension applies to returns with an original or extended due date occurring on or after September 4, 2017 for Florida and September 5, 2017 for Puerto Rico and the Virgin Islands and before January 31, 2018. When filing the Wisconsin income tax return with the extension to January 31, 2018, taxpayers should enter the number "03" in the Special Conditions box on the front of the return and write "Hurricane Irma" on the line provided.

Estimated income tax payments of taxpayers other than corporations

Affected taxpayers with an estimated tax payment due on or after September 4, 2017 for Florida and September 5, 2017 for Puerto Rico and the Virgin Islands and before January 31, 2018, receive an extension to make the payment until January 31, 2018.

Corporation franchise or income tax returns

For federal income tax returns of corporations, affected corporations with a due date that falls on or after September 4, 2017 for Florida and September 5, 2017 for Puerto Rico and the Virgin Islands and before January 31, 2018, are granted an extension of time to file until January 31, 2018. These corporations are allowed an additional 30 days beyond January 31, 2018, to file their corresponding Wisconsin returns.

Corporation estimated tax payments

Affected corporations with an estimated tax payment due on or after September 4, 2017 for Florida and September 5, 2017 for Puerto Rico and the Virgin Islands and before January 31, 2018, receive an extension to make the payment until January 31, 2018.

State sales and use, withholding and excise tax returns, reports, and payments

For reporting periods with a due date that falls on or after September 4, 2017 for Florida and September 5, 2017 for Puerto Rico and the Virgin Islands and before January 31, 2018, an affected taxpayer may request a 30-day extension of time to file and pay by contacting:

Registration Unit
Wisconsin Department of Revenue
PO Box 8902
Madison, WI 53708-8902

Taxpayers with questions about their particular tax situations may contact the Department:

Individual taxpayers – (608) 266-2772
Business taxpayers – (608) 266-2776
Alcohol Beverages, Cigarette/Tobacco, and Motor Fuel taxpayers - (608) 266-6701

September 15, 2017