What does Notice 2001-61 allow as disaster relief for the filing of my tax return?
Notice 2001-61 and Treas. Reg. 301.7508A-1, allow a postponement and/or extension for taxpayers other than individuals as follows: Affected taxpayers other than individuals are granted both a 120-day postponement under Section 7508A and a six-month extension under Sections 6081 and 6161 for tax returns due on or after September 11, 2001, and on or before November 30, 2001. Affected calendar year corporations and other entities currently on a six-month extension of time to file Federal tax returns that expire between September 11, 2001, and November 30, 2001, will have an additional 120 days to file their returns under Section 7508A.
