IRS grants automatic tax extensions to disaster-affected taxpayers in twelve states
The Internal Revenue Service (IRS) has announced automatic tax filing and payment extensions for individuals and businesses in twelve states affected by natural disasters in 2024.
This relief aims to provide additional time for taxpayers to address their tax obligations without incurring penalties or interest.
States and extended deadlines
Taxpayers residing or conducting business in the following states are eligible for extended deadlines:
- Alabama
- Florida
- Georgia
- North Carolina
- South Carolina
- Alaska (specific areas)
- New Mexico (specific areas)
- Tennessee (specific areas)
- Virginia (specific areas)
- California (Los Angeles County)
- Kentucky
- West Virginia (specific counties)
For most affected taxpayers, the deadline to file returns and make payments has been extended to May 1, 2025.
However, certain areas have different deadlines:
- Los Angeles County, California: Deadline extended to October 15, 2025.
- Kentucky and specific counties in West Virginia: Deadline extended to November 3, 2025.
Relief details
The extensions apply to various tax-related deadlines that occurred on or after the onset of the respective disasters, including:
- Individual income tax returns: Taxpayers now have until the extended deadlines to file their federal income tax returns.
- Business tax returns: Businesses in the affected areas also have until the new deadlines to file their required tax documents.
- Estimated tax payments: Deadlines for quarterly estimated tax payments have been moved to the extended dates.
Affected taxpayers are not required to file for an extension or contact the IRS to qualify for this relief; it is applied automatically based on the taxpayer's address.
Special considerations
- Tax payments: While filing deadlines have been extended, any taxes owed are still due by the new deadlines. Late payments beyond these dates may incur penalties and interest.
- Additional extensions: Taxpayers requiring more time beyond the extended deadlines can request further extensions. However, these requests must be filed by the original extended deadline and will not alter the due date for any payments owed.
- State taxes: Taxpayers should note that these extensions apply to federal tax obligations. State tax deadlines may differ, and individuals should consult their respective state tax agencies for information on state-specific relief measures.
Also read – Expat tax due dates and deadlines
Action steps for affected taxpayers
- Verify eligibility: Confirm that your residence or business is located in one of the designated disaster areas.
- Review new deadlines: Take note of the specific extended deadlines applicable to your location.
- File timely: Prepare and submit your tax returns by the new deadlines to avoid penalties.
- Pay any taxes owed: Ensure that any outstanding tax liabilities are settled by the extended due dates to prevent additional charges.
By adhering to these guidelines, taxpayers in the affected areas can manage their tax responsibilities effectively during the recovery period.