TTB | NRC | Waiver of Excise Tax Penalties for Businesses Affected by Natural Disasters

Waiver of Excise Tax Penalties for Businesses Affected by Natural Disasters

A natural disaster, such as a hurricane, tornado, wildfire, or flood, may impact a business’s ability to timely file returns and pay or deposit federal excise taxes administered by TTB. In recognition of this, TTB may waive late filing, payment, or deposit penalties (NOTE: There is no provision in the law for the waiver of tax liabilities or interest on unpaid or late-paid taxes).

To qualify for a waiver, a taxpayer must contact the National Revenue Center and demonstrate that their inability to timely file, pay, or deposit was due to reasonable cause and not to wilful neglect. In making its determination, TTB will consider all factors, including any effects of the natural disaster.

Contact the TTB National Revenue Center in any of the following ways:

  • By telephone (toll free)
    877-882-3277
  • By mail
    550 Main Street, Room 8002
    Cincinnati, OH 45202-5215

 

Back to the Disaster Relief page.

 

Page last reviewed: October 31, 2019
Page last updated: October 31, 2019 
Maintained by: National Revenue Center