- Those with tax filing deadlines on or after September 4, 2017 and before January 31, 2018 can take additional time to file through January 31, 2018.
- The additional time will also be allowed for taxpayers who received an extension to file their 2016 return by Oct. 16, 2017.
- It also includes the quarterly estimated income tax payments originally due on Sept. 15, 2017 and Jan. 16, 2018, and the quarterly payroll and excise tax returns normally due on Oct. 31, 2017.
- Tax-exempt organizations that operate on a calendar-year basis and had an automatic extension due to run out on Nov. 15, 2017 are also included.
- Penalties on payroll and excise tax deposits due on or after Sept. 4, 2017, and before Sept. 19, 2017, will be abated as long as the deposits are made by Sept. 19, 2017.
If you receive a late filing or late penalty notice, the IRS advises you call the number listed on your notice to abate the penalty.
You may also be eligible for casualty losses, personal property losses not covered by insurance, waiving of fees and expedited requests for copies of previously filed tax returns for affected taxpayers, and possibly for a collection or examination issue.
More details here.