Louisiana Disaster Relief (Francine)

[roy819]

Back on 9/13 the IRS released IR-2024-236 providing tax relief for Louisiana due to Hurricane Francine. The "IR" release says nothing about Rev. Proc. 2018-58. In most cases though, the IRS releases a state-specific release at the same time as the "IR" release - and this state-specific release will have an "Affected taxpayers" section that typically covers deadlines under 2018-58. But the IRS has yet to publish a state-specific release for Louisiana.

Does anyone know why the IRS hasn't released this and is there any way to confirm whether 5500 and other deadlines related to a qualified retirement plan are extended to 2/3/25 for Louisiana? I tried calling the IRS disaster hotline but the individual I talked to did not understand what I was asking and just directed me to the FEMA page.

[xabana]

I think the 2/3/25 date would still apply to Form 5500.  Note that the release provides that  "This means, for example, that the Feb. 3, 2025, deadline will now apply to:"... so the examples they provide (which do not mention Form 5500) are merely illustrative and not exhaustive.  Like you said, all the other IRS releases include specific mentions to Rev. Proc. 2018-58 and include an "affected taxpayers" section (e.g., like in this one issued just 3 days prior: https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-severe-storms-and-flooding-in-new-york-various-deadlines-postponed-to-feb-3-2025).  Notice that both IRs provide lead-in sentences about "applicability" to the effect that "These taxpayers now have until Feb. 3, 2025, to file various federal individual and business tax returns and make tax payments."     The statements are IDENTICAL.   If Form 5500s are covered under the NY announcement, then I think it's reasonable to think they also apply to the LA announcement.