IRS extends tax deadlines for Hurricane Beryl victims in Texas
The IRS has announced tax relief for individuals and businesses affected by Hurricane Beryl, which began on July 5, 2024.
This relief extends to 67 Texas counties, allowing affected taxpayers additional time to file returns and make tax payments.
Affected counties and relief eligibility
Residents and businesses in the following counties are eligible for the relief: Anderson, Angelina, Aransas, Austin, Bowie, Brazoria, Brazos, Burleson, Calhoun, Cameron, Camp, Cass, Chambers, Cherokee, Colorado, Dewitt, Fayette, Fort Bend, Freestone, Galveston, Goliad, Gregg, Grimes, Hardin, Harris, Harrison, Hidalgo, Houston, Jackson, Jasper, Jefferson, Kenedy, Kleberg, Lavaca, Lee, Leon, Liberty, Madison, Marion, Matagorda, Milam, Montgomery, Morris, Nacogdoches, Newton, Nueces, Orange, Panola, Polk, Refugio, Robertson, Rusk, Sabine, San Augustine, San Jacinto, San Patricio, Shelby, Trinity, Tyler, Upshur, Victoria, Walker, Waller, Washington, Webb, Wharton, and Willacy.
The relief also applies to any other areas designated by the Federal Emergency Management Agency (FEMA) in the future.
Filing and payment relief
Key deadlines extended to Feb. 3, 2025:
- Individual, business, and tax-exempt organizations: Those with a valid extension to file their 2023 federal returns.
- Quarterly estimated income tax payments: Originally due on September 16, 2024, and January 15, 2025.
- Quarterly payroll and excise tax returns: Originally due on July 31, October 31, 2024, and January 31, 2025.
Penalties abatement
Payroll and excise tax deposits: Penalties for failing to make deposits due between July 5 and July 22, 2024, will be waived if the deposits are made by July 22, 2024.
Special considerations for affected taxpayers
The IRS automatically provides relief to taxpayers with a record address in the disaster area.
Those who moved into the area after filing their return or have other unique circumstances should contact the IRS if they receive a penalty notice.
Additionally, taxpayers living outside the disaster area but whose necessary records are located within it may qualify for relief and should contact the IRS at 866-562-5227.
Additional tax relief and provisions
Claiming disaster-related losses
Taxpayers in federally declared disaster areas can claim uninsured or unreimbursed disaster-related losses on their 2024 or 2023 tax returns.
They have up to six months after the due date of their 2024 federal income tax return to make this election.
For individuals, this deadline is October 15, 2025. Include the FEMA declaration number, 4798-DR, on any return claiming a loss.
Qualified disaster relief payments
Amounts received for personal, family, living, or funeral expenses, or for home repairs and replacements, are generally excluded from gross income.
See Publication 525, "Taxable and Nontaxable Income," for more details.
Retirement plan and IRA relief
Affected individuals may be eligible for special disaster distributions, not subject to the additional 10% early distribution tax, and can spread the income over three years.
Hardship withdrawals may also be available, depending on the specific rules of each plan or IRA.