DawnC
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It is automatic.  This news release has been updated to change the filing and payment deadlines from May 15, 2023, to October 16, 2023. @Mishonio 

 

If an affected taxpayer receives a late filing or late payment penalty notice from the IRS that has an original or extended filing, payment, or deposit due date that falls within the postponement period, the taxpayer should call the telephone number on the notice to have the IRS abate the penalty.

 

The IRS automatically identifies taxpayers located in the covered disaster area and applies filing and payment relief.  But affected taxpayers who reside or have a business located outside the covered disaster area should call the IRS disaster hotline at 866-562-5227 to request this tax relief.

 

See Affected Taxpayers

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