Generally speaking, federally declared natural disasters provide special extensions to Form 5500s.
Here are 2021’s Natural Disasters and resulting extensions to date. Please check back as this table is updated as new events occur.
| Natural Disaster | Business located within the Counties/Parishes Affected | The extension applies to deadlines – either an original or extended due date – | Relief wording Wrangle will list * | Source |
| Kentucky Storms, Tornadoes and Flooding | Caldwell, Fulton, Graves, Hopkins, Marshall, Muhlenberg, Taylor and Warren counties | On or after December 10, 2021, and before May 16, 2022 are postponed through May 16, 2022 | Kentucky-Tornado Relief | https://www.irs.gov/newsroom/for-kentucky-tornado-victims-irs-extends-2021-tax-filing-deadline-other-deadlines-to-may-16 |
| Connecticut -Hurricane Ida | Fairfield and New London Counties including the Mashantucket Pequot Tribal Nation and Mohegan Tribal Nation | On or after September 1, 2021, and before February 15, 2022 are postponed through February 15, 2022 | Connecticut -Hurricane Ida Relief | https://www.irs.gov/newsroom/hurricane-ida-tax-relief-extended-to-february-15-for-part-or-all-of-six-qualifying-states |
| Louisiana -Hurricane Ida | All 64 parishes in the state of Louisiana | On or after August 26, 2021, and before February 15, 2022 are postponed through February 15, 2022 | Louisiana – Hurricane Ida Relief | https://www.irs.gov/newsroom/hurricane-ida-tax-relief-extended-to-february-15-for-part-or-all-of-six-qualifying-states |
| New York – Hurricane Ida | NY: Bronx, Dutchess, Kings, Nassau, New York, Orange, Putnam, Queens, Richmond, Rockland, Suffolk, Sullivan, Ulster, and Westchester counties | On or after September 1, 2021, and before February 15, 2022 are postponed through February 15, 2022 | NY – Hurricane Ida Relief | https://www.irs.gov/newsroom/irs-announces-tax-relief-for-new-york-victims-of-remnants-of-hurricane-ida |
| New Jersey- Hurricane Ida | NJ: Bergen, Essex, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Morris, Passaic, Somerset, Union and Warren counties | On or after September 1, 2021, and before January 3, 2022 are postponed through January 3, 2022 | NJ – Hurricane Ida Relief | https://www.irs.gov/newsroom/irs-announces-tax-relief-for-new-jersey-victims-of-remnants-of-hurricane-ida |
| Mississippi-Hurricane Ida | Mite, Claiborne, Copiah, Covington, Franklin, George, Hancock, Harrison, Jackson, Jefferson, Jefferson Davis, Lawrence, Lincoln, Pearl River, Pike, Simpson, Walthall, Wayne, and Wilkinson | On or after August 28, 2021, and before February 15, 2022 are postponed through February 15, 2022 | Mississippi – Hurricane Ida Relief | https://www.irs.gov/newsroom/hurricane-ida-tax-relief-extended-to-february-15-for-part-or-all-of-six-qualifying-states |
| Pennsylvania- Hurricane Ida | Bucks, Chester, Delaware, Montgomery, Philadelphia and York counties, | On or after August 31, 2021, and before February 15, 2022 are postponed through February 15, 2022 | Pennsylvania- Hurricane Ida Relief | https://www.irs.gov/newsroom/hurricane-ida-tax-relief-extended-to-february-15-for-part-or-all-of-six-qualifying-states |
| Alabama Severe Storm and Flooding | Jefferson and Shelby counties | On or after October 6, 2021, and before February 28, 2022 are postponed through February 28, 2022 | Alabama Severe Storm and Flooding Relief | https://www.irs.gov/newsroom/irs-announces-tax-relief-for-alabama-victims-of-severe-storms-and-flooding |
| Illinois Tornado | Bond, Cass, Coles, Effingham, Fayette, Jersey, Macoupin, Madison, Montgomery, Morgan, Moultrie, Pike and Shelby | On or after December 10, 2021, and before May 16, 2022 are postponed through May 16, 2022 | Illinois Tondado Relief | https://www.irs.gov/newsroom/irs-announces-tax-relief-for-illinois-victims-of-severe-storms-straight-line-winds-and-tornadoes |
| Tennessee Tornado | Cheatham, Decatur, Dickson, Dyer, Gibson, Lake, Obion, Stewart, and Weakley | On or after December 10, 2021, and before May 16, 2022 are postponed through May 16, 2022 | Tennessee Tornado Relief | https://www.irs.gov/newsroom/for-illinois-and-tennessee-tornado-victims-irs-extends-2021-tax-filing-deadline-other-deadlines-to-may-16 |
| Arkansas Tornadoes | Craighead, Jackson, Mississippi, Poinsett, and Woodruff counties | On or after December 10, 2021, and before May 16, 2022 are postponed through May 16, 2022 | Arkansas-Tornado Relief | https://www.irs.gov/newsroom/irs-announces-tax-relief-for-arkansas-victims-of-severe-storms-and-tornadoes |
Please note: Wrangle will check the “special extension” box in Part I, Line D of the main body of the Form 550 and describe the relief on the associated explanation line. What Wrangle Does for a Special Extension
What if a Late Notice is Received?
If the Plan Administrator does receive a late filing or late payment penalty notice from the IRS that has an original or extended filing that falls within the postponement period, the Plan Administrator should call the telephone number on the notice to have the IRS abate the penalty. If you have any other questions on this matter or need assistance pinpointing a specific city in one of the disaster areas, feel free to contact Ann McAdam, amcadam@wrangle5500.com.