The IRS has granted various extensions to taxpayers in areas affected by Hurricane Katrina. Generally, this relief extends the due dates for any business or individual return due on or after August 29, 2005 until January 3, 2006. The due date for quarterly estimated income tax payments have been extended until January 3, 2006 as well. Finally, although the extension for filing employment tax returns may not extend the time for making employment tax deposits, the IRS will waive any penalties for failing to make the deposits between August 29, 2005 and January 3, 2006. For a more detailed discussion of the applicable relief areas, the extensions and the penalty waivers, see IRS Notice 2005-73. Download file