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Great Lakes Pension Associates, Inc.
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Text of IRS News Release IR 2016-132: IRS Continues to Closely Monitor Relief for Hurricane Matthew Victims as Oct. 17 Deadline Approaches (PDF)
Internal Revenue Service [IRS] Oct. 14, 2016
"[T]axpayers affected by Hurricane Matthew but not yet covered by a federal disaster declaration ... may qualify for relief from penalties if they are unable to meet Monday's extended deadline for filing 2015 tax returns.... [A]dditional individual assistance areas could be added to the federal disaster area in coming days based on continuing damage assessments by [FEMA]. These additional disaster declarations will pave the way for additional extensions and other relief from the IRS.... Taxpayers affected by Hurricane Matthew ... should file when they are reasonably able. If they live outside the federally-declared disaster area ... they can request abatement of the penalties, based on reasonable cause, by replying in writing to the penalty notice and explaining that they're impacted by the hurricane."
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