Does the automatic 60-day extension period for qualifie fter the later of the earliest incident date, or the date the decla fter the later of the date of the latest incident, or the due date Either the later of the date the loss was realized or the date of t Either the later of the date the first disaster occurred or the date ark for follow up stion 4 of 15. ch of the choices represents the number of days a taxpayer.