A natural disaster, such as an earthquake, severe storm, 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 its inability to timely file, pay, or deposit was due to reasonable cause and not to willful neglect, i.e., the taxpayer exercised ordinary business care and prudence, but was unable to comply with the law due to circumstances beyond the taxpayer’s control. In making its determination, TTB will consider factors, including timing, effect on the taxpayer’s business, steps taken to attempt to comply, and whether the taxpayer complied when it became possible.
Contact the TTB National Revenue Center in any of the following ways:
- By telephone (toll free)
877-882-3277 - By online inquiry
Use theNational Revenue Center Contact Form, and select "Disaster Relief Question" - By mail
550 Main Street, Room 8970
Cincinnati, OH 45202-3222
Back to the Disaster Relief page.
TTB G 2015-6