2023.09.08 Broadcast - Bulk Requests from Practitioners for Disaster Relief



2023.09.08 Broadcast - Bulk Requests from Practitioners for Disaster Relief

 

Broadcast Center

Bulk Requests from Practitioners for Disaster Relief

Tax preparers that reside or do business in a federally declared disaster area can elect to request disaster relief for all of their clients that do not live in a federally declared disaster area, thus postponing the time to file returns and make payments. The tax preparer must have or obtain a Power of Attorney (POA) for clients that do not live in a federally declared area and identify such clients by calling the IRS at (866) 562-5227 or, if ten or more clients are involved, creating a spreadsheet with the following information:

  1. In column A, list the client’s TIN. List client SSNs and EINs separately, or indicate if the TIN is an SSN or EIN by using dashes in the correct positions.
  2. In column B, list the first four letters of the client’s last name or business name, using uppercase letters. For trusts and estates, use the first four letters of the taxpayer’s last name. Do not use any punctuation (such as periods, commas, or other separators) or any additional wording, such as “an,” “the,” etc.

Important: Do not include clients who live within the declared disaster area.

Mail electronic media (CDs, DVDs, or USB drives) or printed copies containing client information to:

Internal Revenue Service
Planning & Analysis Staff
4800 Buford Highway
Stop 96C
Chamblee, GA 30341

Be sure to include "Stop 96C" in the mailing address to ensure the request is processed timely. Include a cover letter, requesting relief from penalties and interest, with the electronic media or printed copies. The letter should also contain the practitioner’s name and address, as well as a statement identifying which disaster affected their clients.
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For more information on this and other disaster related topics, please see the IRS Disaster Relief Resource Center for Tax Professionals.


This content is intended for general information purposes only, and should not be construed as legal, tax or other professional advice