On Friday, September 15th, the IRS announced that Florida taxpayers will have until Jan. 31, 2018, to file certain individual and business tax returns and make certain tax payments. This includes an additional filing extension for taxpayers with valid extensions that run out on Oct. 16th. This relief applies to any area designated by the Federal Emergency Management Agency (FEMA), as qualifying for either individual assistance or public assistance in Florida. On September 4th, FEMA designated the entire state of Florida as qualifying for either individual assistance or public assistance, so the announced IRS relief seems to apply to the entire state.

I understand that a recharacterization election must be made on or before the due date (including extensions) for filing the individual’s Federal income tax return for the taxable year during which the conversion occurred. On that basis, it seems that the extension granted by Friday’s announcement would also grant an extension of time for electing to recharacterize a Roth IRA, but I’ve not been able to locate any authorities that specifically address the Roth recharacterization deadline as it pertains to the IRS’ disaster-related extensions.

Is the deadline for making Roth recharacterizations extended along with the deadline for filing a 2016 income tax return?

Thanks,