Under section 7508A, the IRS gives affected taxpayers until October 16, 2023, to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; annual information returns of tax-exempt organizations; and employment and certain excise tax returns), that have either an original or extended due date occurring on or after January 12, 2023, and before October 16, 2023, are granted additional time to file through October 16, 2023.

Affected individuals will have until October 16, 2023, to file their 2022 individual income tax returns and pay any taxes that are normally due on April 18, 2023. Business taxpayers will also have until October 16, 2023, to file certain business tax returns that are normally due on March 15 and April 18, 2023.