PICKENS — Pickens County residents affected by the April tornadoes may qualify to delay filing and payments to the Internal Revenue Service this year.

Following the disaster declarations for individual assistance issued by the Federal Emergency Management Agency, the IRS said affected taxpayers in certain areas would receive tax relief. In addition to Pickens County, other South Carolina counties where delays are allowed this year are Aiken, Barnwell, Berkeley, Colleton, Hampton, Marlboro, Oconee and Orangeburg.

The declaration allows the IRS to postpone some tax filing and tax payment deadlines for taxpayers who live or have a business in the disaster area. Deadlines falling on or after April 12, 2020, and before Oct. 15, 2020, are postponed to Oct. 15, 2020. This includes 2019 individual and business returns that, due to COVID-19, were due on July 15. It also means that affected taxpayers will have until Oct. 15 to make 2019 IRA contributions.

The Oct. 15 deadline also applies to estimated tax payments for the first two quarters of 2020 that were due on July 15 and the third-quarter estimated tax payment normally due on Sept. 15. It also includes the quarterly payroll and excise tax returns normally due on April 30 and July 31.

In addition, penalties on payroll and excise tax deposits due on or after April 12 and before April 27 will be abated as long as the deposits were made by April 27, 2020.

The IRS automatically identifies taxpayers located in the covered disaster area and applies filing and payment relief. Affected taxpayers who live in 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.