Victims of Arizona severe storms occurring between July 17 and July 18, now have until Nov. 15, to file various individual and business tax returns and make tax payments, the Internal Revenue Service announced.

Following the recent disaster declaration issued by the Federal Emergency Management Agency, the IRS announced that affected taxpayers in certain areas will receive tax relief.

Individuals and households affected by severe storms that reside or have a business in the Salt River Pima-Maricopa Indian Community qualify for tax relief, according to a press release. The declaration permits the IRS to postpone certain tax-filing and tax-payment deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after July 17, and before Nov. 15, are postponed through Nov. 15.

This means individuals who had a valid extension to file their 2021 return due to run out on Oct. 17, will now have until Nov. 15, to file. The IRS noted, however, that because tax payments related to these 2021 returns were due on April 18, those payments are not eligible for this relief.

The Nov. 15 deadline also applies to the quarterly estimated tax payments, normally due on Sept. 15 and to the quarterly payroll and excise tax returns normally due on Aug. 1 and Oct. 31. Businesses with an original or extended due date also have the additional time including, among others, calendar-year partnerships and S corporations whose 2021 extensions run out on Sept. 15, and calendar-year corporations whose 2021 extensions run out on Oct. 17.

Penalties on payroll and excise tax deposits due on or after July 17, and before Aug. 1, will be abated as long as the tax deposits were made by Aug. 1, the press release stated.

If an affected taxpayer receives a late filing or late payment penalty notice from the IRS that has an original or extended filing, payment or deposit due date that falls within the postponement period, the taxpayer should call the telephone number on the notice to have the IRS abate the penalty.

For information go to IRS.gov/Coronavirus.