Throughout the year the IRS may announce disaster areas for certain areas of the United States. All declared extensions and additional time to pay can be located here on the IRS website.
With these automatic extensions by the IRS the taxpayer does not need to take any additional steps to indicate that they are in the disaster zone, as the IRS will do this automatically when the return is filed by their IRS address of record. In a case where the affected taxpayer receives a penalty notice by mistake, the IRS advises to call the number on the notice to have the penalty abated.
For customers who are affected by these disasters, the following information is being provided to assist you in preparation of your tax returns.


Due Date of Return Override

Entries in these fields will be reflected in all letter correspondence (Transmittal letter, filing instructions etc.). Note that if no entry is made for the state, the federal override date will be used.


1040
•    Federal - General > Letters and Filing Instructions > General Letter > Federal filing deadline (Interview Form 16, Box 50)
•    State- General > Letters and Filing Instructions > General Letter > State filing deadline (Interview Form 16, Box 51)


1041
•    Federal: Letters and Filing Instructions > General Letter Information > Federal filing deadline (Interview Form 12, Box 50)
•    State: Letters and Filing Instructions > General Letter Information > State filing deadline (Interview Form 12, Box 51)


1065
•    Federal: General > Basic Date > Date return to be filed if after due date (Form 1, Box 99) 
•    State: Payments/Penalties > Penalties > State/City Late Interest and Penalties > Date Filed if after Due Date (Various State Interview Forms)


1120/1120S
•    Federal: Payments/Penalties > Penalties > Federal Late Payment and Interest > Date filed if after due date (Form 1, box 58)
•    State: Payments/Penalties > Penalties > State/City Late Interest and Penalties > Date Filed if after Due Date (Form PEN-1, box 43)


990
•    Letter and Filing Instructions > General Letter Information > Federal Filing Deadline Overrides (Interview Form 6-A, Boxes 40, 41 & 42)



Late Payment Penalties and Interest

We will not make any automatic adjustments to our calculations for these items based on disaster relief. As such, our calculations will be based on the original due date of the return. This may not be correct for returns located in the disaster area and eligible for relief. If so, make override entries as follows:


1040
•    Payments/Penalties/Estimates > Penalties > Federal Late Payment Penalty and Interest > Interest to file date (Interview Form T-3, Box 30)
•    Payments/Penalties/Estimates > Penalties > Federal Late Payment Penalty and Interest > Late payment penalty (Interview Form T-3, Box 31)
•    Payments/Penalties/Estimates > Penalties > Federal Late Payment Penalty and Interest > Late filing penalty (Interview Form T-3, Box 32)
•    Payments/Penalties/Estimates > Penalties > Federal Late Payment Penalty and Interest > Date filed if not by due date (Interview Form T-3, Box 34)
•    Payments/Penalties/Estimates > Penalties > Federal Late Payment Penalty and Interest > Extended due date (Interview Form T-3, Box 35)
•    Payments/Penalties/Estimates > Penalties > State Penalties and Interest > Interest to file date (Various state Interview Forms)
•    Payments/Penalties/Estimates > Penalties > State Penalties and Interest > Late payment penalty (Various state Interview Forms)
•    Payments/Penalties/Estimates > Penalties > State Penalties and Interest > Late filing penalty (Various state Interview Forms)
•    Payments/Penalties/Estimates > Penalties > State Penalties and Interest > Date filed if not by due date (Various state Interview Forms)
•    Payments/Penalties/Estimates > Penalties > State Penalties and Interest > Extended due date (Various state Interview Forms)


1041
•    Penalties > Federal Late Payment Penalty and Interest > Interest to file date (Interview Form T-5, Box 30)
•    Penalties > Federal Late Payment Penalty and Interest > Late payment penalty (Interview Form T-5, Box 31)
•    Penalties > Federal Late Payment Penalty and Interest > Late filing penalty (Interview Form T-5, Box 32)


1065
•    Penalties > Late Filing Penalty (Form T-3, Box 33)
•    State: Payments/Penalties > Penalties > State/City Late Interest and Penalties (Various State Interview Forms)


1120/1120S Federal
•    Federal: Payments/Penalties > Penalties > Federal Late Payment and Interest > (Form T-1, boxes 85, 86, 87)
•    State: Payments/Penalties > Penalties > State/City Late Interest and Penalties ( Form PEN-1, boxes 45,46, 47)


990
•    Penalties & Interest. No overrides are available and there is no provision for reporting penalties/interest in e-file



Page 1 Message

The IRS does not require a message to be printed on the top of the federal return, but if you would like to do so anyway, there is a field available.

Note: We do not include this entry in the electronic file, as it is not included in the IRS file structure.


1040
•    General > Return Options > Form Printing Options > Form Heading Message (Interview Form 5, Box 100)


1041
•    Return Options > Form Printing Options > Form 1041 Message (Interview Form 2, Box 50)


1065
•    General > Basic Data > Page 1 message (Form 1, Box 101)


1120/1120S
•    General > Basic Data > Page 1 message (Form 1, Box 58 (S Corporation) or 59 (Corporation))


990
•    Return Options > Other Information (Interview Form 9, Boxes 70 & 71)