Following Hurricane Ike's landfall on September 13, 2008, the federal government declared certain Texas counties and Louisiana parishes a presidential disaster area. As a result, affected taxpayers in the area qualify for an extension to January 5, 2009, of tax filing deadlines.
“ Affected taxpayers” include taxpayers whose principal residence or principal place of business is located in the covered disaster area, taxpayers whose books or tax records or whose tax professionals' offices are located in the covered disaster area, and relief workers affiliated with a recognized government or philanthropic organization assisting with the relief activities in the covered disaster area. The relief provisions include:
Income tax returns of taxpayers other than corporations
Affected taxpayers have until January 5, 2009, to file their state and federal returns for the tax year 2007 for both federal and Wisconsin purposes. This extension applies to returns with an original or extended due date occurring on or after September 7, 2008, and before January 5, 2009. When filing the Wisconsin income tax return with the extension to January 5, 2009, taxpayers should enter the number “03” in the Special Conditions box on the front of the return and write “ Hurricane Ike” on the line provided.
Estimated tax payments of taxpayers other than corporations
Affected taxpayers with an estimated tax payment due on or after September 7, 2008, and before January 5, 2009, receive an extension to make the payment until January 5, 2009.
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 7, 2008, and before January 5, 2009, are granted an extension of time to file until January 5, 2009. These corporations are allowed an additional 30 days beyond January 5, 2009, to file their corresponding Wisconsin returns.
Corporation estimated tax payments
Affected corporations with an estimated tax payment due on or after September 7, 2008, and before January 5, 2009, receive an extension to make the payment until January 5, 2009.
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 7, 2008, and before January 5, 2009, an affected taxpayer may request a 30-day extension of time to file by contacting:
Registration Unit
Wisconsin Department of Revenue
PO Box 8949
Madison , WI 53708-8949
Taxpayers with questions about their particular tax situations may contact the Department:
Individual taxpayers – (608) 266-2772
Business taxpayers – (608) 266-2776
October 13, 2008