I understand if a taxpayer is NOT in FEMA area but he hires a tax professional who is in FEMA area to prepare his 2022 tax return, he will get the special FEMA Disaster extended due date until October too. But in that case, the tax professional will have to call IRS to register this taxpayer for the extended due date. I am thinking instead of doing that, why don't we just file an extension for this taxpayer, which will be much easier than calling the IRS and holding for an agent.
So is there a difference between registering for the extended due date or just simply filing an extension in this situation?