Updated Aug. 14, 2024, 9:45 a.m.
The Florida Department of Revenue (DOR) has announced that it will follow the tax relief granted by the Internal Revenue Service (IRS) for taxpayers impacted by Hurricane Debby.
A memorandum from DOR Executive Director Jim Zingale, dated Monday, Aug. 12, states:
Corporate income tax return information submitted by taxpayers to the IRS is necessary for the filing of a Florida corporate income tax return with the Department. As a result ... due dates and extension periods for filing Florida corporate income tax returns and paying tentative tax are suspended until Tuesday, Feb. 18, 2025, which is 15 days after the federal filing extension provided for this disaster. ...
As of the date of this memorandum, the suspension of due dates and extension periods for corporate income tax is in effect and applies to affected taxpayers within the following Florida counties: Alachua, Baker, Bay, Bradford, Brevard, Calhoun, Charlotte, Citrus, Clay, Collier, Columbia, DeSoto, Dixie, Duval, Escambia, Flagler, Franklin, Gadsden, Gilchrist, Glades, Gulf, Hamilton, Hardee, Hendry, Hernando, Highlands, Hillsborough, Holmes, Jackson, Jefferson, Lafayette, Lake, Lee, Leon, Levy, Liberty, Madison, Manatee, Marion, Monroe, Nassau, Okaloosa, Okeechobee, Orange, Osceola, Pasco, Pinellas, Polk, Putnam, Santa Rosa, Sarasota, Seminole, St. Johns, Sumter, Suwannee, Taylor, Union, Volusia, Walton, Wakulla, and Washington counties designated by the IRS for tax relief from this disaster situation.
This memorandum also applies to affected taxpayers located in other states that are required to file a Florida corporate income tax return. As the IRS grants this tax relief for more counties, they will be included as well.
The full DOR memo is embedded below.
The FICPA will keep its members advised of any other revised filing dates post-Debby and throughout hurricane season.
