The Internal Revenue Service (IRS) has provided automatic tax relief for individuals and businesses in areas affected by federally declared disasters in 2024. This relief extends the deadline for filing 2024 federal income tax returns and making payments originally due in 2025. The new deadlines vary based on the specific disaster and affected location.
Automatic Extensions: No Action Required for Eligible Taxpayers
Taxpayers with an IRS address of record in a federally declared disaster area automatically qualify for the extended deadlines. No additional action or application is necessary to receive this relief. The IRS determines eligibility based on the taxpayer's address on file.
Extended Deadlines by State and Disaster
May 1, 2025 Deadline
The following areas have an extended deadline of May 1, 2025, primarily due to Hurricane Helene and other disasters:
- Alabama: Entire state
- Florida: 41 counties including Miami-Dade, Broward, and Palm Beach
- Georgia: Entire state
- North Carolina: Entire state
- South Carolina: Entire state
- Virginia: 6 counties and 1 city, including Roanoke and Montgomery
Taxpayers in these areas have until May 1, 2025, to file returns and make payments originally due between September 22, 2024, and May 1, 2025.
October 15, 2025 Deadline
Due to wildfires and straight-line winds beginning on January 7, 2025, taxpayers in Los Angeles County, California, have until October 15, 2025, to file returns and make payments originally due between January 7 and October 15, 2025.
November 3, 2025 Deadline
Taxpayers in the following areas have until November 3, 2025, to file returns and make payments originally due between February 14 and November 2, 2025:
- Kentucky: Entire state
- Tennessee: Entire state (UPDATED)
- West Virginia: 12 counties, including Boone, Greenbrier, and Logan
Actions for Tax Practitioners
- Verify Client Addresses: Ensure that clients' addresses are within the federally declared disaster areas to confirm eligibility for automatic extensions.
- Communicate Deadlines: Inform clients of their new filing and payment deadlines based on their location.
- File Additional Extensions if Necessary: If clients need more time beyond the extended deadlines, file Form 4868 by the new due date to request an additional extension. Note that this extension is for filing only; payments are still due by the original extended deadline.
Additional Considerations
- Out-of-Area Taxpayers: Taxpayers who reside outside the disaster area but whose records are located within the affected area may also qualify for relief. They should contact the IRS at 866-562-5227 to request assistance.
- Penalty Notices: If a taxpayer receives a late filing or payment penalty notice for a period covered by disaster relief, they should call the number on the notice to have the IRS abate the penalty.
- Claiming Disaster Losses: Affected taxpayers may choose to claim disaster-related losses on their 2024 return or elect to claim them on their 2023 return for a potentially faster refund. Refer to IRS Publication 547 for more details.
For the most current information and a complete list of affected areas, visit the IRS's Tax Relief in Disaster Situations page.
Note: This article is intended for informational purposes only and does not constitute legal or tax advice. Tax professionals should consult the IRS and relevant state authorities for specific guidance.