IRS Extends Tax Deadlines in Some States Due to Natural Disasters

Last updated Oct. 7, 2024.

The Internal Revenue Service (IRS) has announced tax relief for taxpayers in areas impacted by recent federally declared disasters. Find out if you qualify by finding your state below. To learn more about these extensions and which counties qualify by state, reference the IRS website here.

Hurricane Helene tax relief

Alabama

New federal tax filing due date: May 1, 2025

Why: Hurricane Helene that began on Sept. 22, 2024

Who is eligible: Individuals and businesses in the entire state of Alabama affected by Hurricane Helene.

The new May 1 deadline applies to:

• Individuals and businesses whose 2024 returns are normally due during March and April 2025.
• Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024.
• Calendar-year corporations whose 2023 extensions run out on Oct. 15, 2024.
• Quarterly estimated tax payments due on Jan. 15, and April 15, 2025.
• Quarterly payroll and excise tax returns due on Oct. 31, 2024, and Jan. 31 and April 30, 2025.
• Penalties on payroll and excise tax deposits due on or after Sept. 22, 2024, and before Oct. 7, 2024, will be abated if deposits are made by Oct. 7, 2024.

Affected taxpayers may also claim disaster-related casualty losses and receive additional time for various tax-related activities as detailed in the IRS guidelines.

State tax relief: Yes, state income tax relief may be available to affected taxpayers on a case-by-case basis. Check the Alabama Department of Revenue announcement for more information.

Florida

New federal tax filing due date: May 1, 2025  

Why: Hurricane Helene that began on Sept. 23, 2024

Who is eligible: Those who live or have a business in Alachua, Bay, Bradford, Calhoun, Charlotte, Citrus, Collier, Columbia, Dixie, Escambia, Franklin, Gadsden, Gilchrist, Gulf, Hamilton, Hernando, Hillsborough, Holmes, Jackson, Jefferson, Lafayette, Lee, Leon, Levy, Liberty, Madison, Manatee, Marion, Monroe, Okaloosa, Pasco, Pinellas, Santa Rosa, Sarasota, Sumter, Suwannee, Taylor, Union, Wakulla, Walton, and Washington counties.

The new May 1 deadline also applies to:

• Individuals with a valid extension to file their 2023 return due Oct. 15, 2024 (tax payments that were due April 15, 2024, are not eligible for this relief).
• Businesses with original or extended due dates including calendar-year corporations due Oct. 15, 2024.
• Quarterly estimated tax payments due Sept. 16, 2024, plus Jan. 15 and April 15, 2025.
• Quarterly payroll and excise tax returns normally due Oct. 31, 2024, Jan. 31, and April 30, 2025.
• Penalties on payroll and excise tax deposits due on or after Sept. 23 and before Oct. 8, 2024, will be abated if deposits are made by Oct. 8, 2024.
• Casualty loss claims related to the disaster can be claimed for the 2024 or prior tax year by using FEMA declaration number FEMA-3615–EM.

Georgia

New federal tax filing due date: May 1, 2025  

Why: Hurricane Helene that began on Sept. 24, 2024 (the IRS also extended relief previously given for those impacted by Hurricane Debby).

Who is eligible: Individuals and businesses in all 159 counties of Georgia affected by Hurricane Helene.

The new May 1, 2025, deadline applies to:

• Taxpayers previously scheduled with deadlines postponed until Feb. 3, 2025, for Hurricane Debby.
• Calendar-year corporations whose 2023 extensions run out on Oct. 15, 2024.
• Quarterly estimated tax payments normally due on Sept. 16, 2024, plus Jan. 15 and April 15, 2025.
• Quarterly payroll and excise tax returns normally due on Oct. 31, 2024, plus Jan. 31, 2025, and April 30, 2025.
• Penalties on payroll and excise tax deposits due on or after Sept. 24, 2024, and before Oct. 9, 2024, will be abated if deposits are made by Oct. 9, 2024.
• Casualty loss claims related to the disaster can be claimed for the 2024 or prior tax year by using FEMA declaration number FEMA-3616–EM.
• Request for copies of previously filed tax returns filing fees waived.
• Potential relief for retirement plan or IRA participants, including special disaster distributions.

State tax relief: Yes, state income tax relief may be available to affected taxpayers. Check the Georgia Department of Revenue announcement for more information.

North Carolina

New federal tax filing due date: May 1, 2025

Why: Hurricane Helene that began on Sept. 25, 2024

Who is eligible: Individuals and businesses in the entire state of North Carolina affected by Hurricane Helene. Those originally affected by Tropical Storm Debby (due dates postponed until Feb. 3, 2025) also qualify for the extended relief until May 1, 2025.

The new May 1, 2025, deadline applies to:

• Individuals with a valid extension for their 2023 return due on Oct. 15, 2024.
• Calendar-year corporations with 2023 extensions originally due on Oct. 15, 2024.
• Quarterly estimated tax payments due Jan. 15 and April 15, 2025.
• Quarterly payroll and excise tax returns due on Oct. 31, 2024, plus Jan. 31 and April 30, 2025.
• Filing of Form 5500 series returns with original due dates on or after Sept. 26, 2024.
• Disaster-related casualty losses are claimable on federal returns for either the year of the event (2024) or the prior year (2023). To claim a disaster loss, put the FEMA disaster number FEMA-3617–EM on your return.
• Penalties on payroll and excise tax due after Sept. 25, 2024, and before Oct. 10, 2024, abated if deposits are made by Oct. 10, 2024.
• Possible retirement plan or IRA-related relief including special disaster distributions and hardship withdrawals.
• Waiver of fees for affected taxpayers requesting copies of previously filed returns with FEMA declaration number (3617-EM).

State tax relief: Yes, state income tax relief may be available to affected taxpayers. Check the North Carolina Department of Revenue announcements for more information.

South Carolina

New federal tax filing due date: May 1, 2025

Why: Hurricane Helene that began on Sept. 25, 2024

Who is eligible: Those who live or have a business in all 46 counties in the state of South Carolina.

The new May 1 deadline applies to:

• Affected taxpayers with returns and payments originally postponed until Feb. 3, 2025, due to Hurricane Debby in South Carolina.
• Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024. Tax payments related to these 2023 returns are not eligible for relief, as payments were due April 15, 2024.
• Businesses with original or extended due dates, including calendar-year corporations whose 2023 extensions run out on Oct. 15, 2024.
• Quarterly estimated tax payments due Jan. 15 and April 15, 2025.
• Quarterly payroll and excise tax returns typically due on Oct. 31, 2024, Jan. 31, and April 30, 2025.
• Penalties on payroll and excise tax deposits due on or after Sept. 25, 2024, and before Oct. 10, 2024, will be abated as long as the tax deposits are made by Oct. 10, 2024.

Additionally, other relief includes:

• The option to claim disaster-related casualty losses on federal income tax returns for either 2024 or 2023 using FEMA declaration number FEMA-3619–EM.
• Requesting previously filed tax returns without the usual fees.
• Exclusion from gross income for qualified disaster relief payments.
• Special provisions for withdrawals from retirement plans or IRAs may not be subject to the additional 10% early distribution tax.

State tax relief: Yes, state income tax relief may be available to affected taxpayers. Check the South Carolina Department of Revenue announcements for more information.

Tennessee

New federal tax filing due date: May 1, 2025

Why: Tropical Storm Helene that began on Sept. 26, 2024

Who is eligible: Those who live or have a business in Carter, Cocke, Greene, Hamblen, Hawkins, Johnson, Unicoi, and Washington counties.

The new May 1 deadline applies to:

• Individuals who had a valid extension to file their 2023 return, originally due on Oct. 15, 2024. Note that payments for these returns were due April 15, 2024, and are not eligible for relief.
• Calendar-year corporations with 2023 extensions running out on Oct. 15, 2024.
• Quarterly estimated tax payments normally due Jan. 15 and April 15, 2025.
• Quarterly payroll and excise tax returns normally due Oct. 31, 2024; Jan. 31, and April 30, 2025.
• Penalties on payroll and excise tax deposits due from Sept. 26, 2024, to Oct. 11, 2024, will be abated if deposits are made by Oct. 11, 2024.

Additional relief applies to:

• Taxpayers in federally declared disaster areas who choose to claim disaster-related casualty losses on their federal income tax return.
• Affected taxpayers receiving qualified disaster relief payments.
• Additional options may be available for retirement plans or IRAs.
• Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them for appropriate consideration.

Virginia

New federal tax filing due date: May 1, 2025

Why: Post-tropical Cyclone Helene that began on Sept. 25, 2024

Who is eligible: Individuals and businesses in the City of Bedford, Bland, Bristol City, Buchanan, Carroll, Covington City, Craig, Danville City, Dickenson, Galax, Giles, Grayson, Montgomery, Norton City, Pittsylvania, Pulaski, Radford, Russell, Scott, Smyth, Tazewell, Washington, Wise, and Wythe counties.

The new May 1 deadline applies to:

• Individuals with a valid extension for their 2023 return originally due on Oct. 15, 2024, though payments for these returns were due April 15, 2024, and are not eligible for relief.
• Calendar-year corporations with 2023 extensions running out on Oct. 15, 2024.
• Quarterly estimated tax payments due Jan. 15 and April 15, 2025.
• Quarterly payroll and excise tax returns normally due on Oct. 31, 2024, Jan. 31, and April 30, 2025.
• Penalties on payroll and excise tax deposits due on or after Sept. 25, 2024, and before Oct. 10, 2024, will be abated if made by Oct. 10, 2024.

State tax relief: Yes, state income tax relief may be available to affected taxpayers in certain counties. Check the Virginia Department of Taxation announcement for more information.

States with extended tax filing deadlines

The Federal Emergency Management Agency (FEMA) has issued disaster declarations for some states due to flooding, wildfires, and severe storms. Because of this, the IRS has granted eligible taxpayers a tax deadline extension. While the tax filing deadline for most taxpayers this year was April 15, 2024, the following states have extended deadlines for storm victims:

Alaska

New federal tax filing and payment due date: July 15, 2024

Why: Severe storms, landslides, and mudslides that began Nov. 20, 2023

Who is eligible: Those who live or have a business in the Wrangell Cooperative Association of Alaska Tribal Nation.

In addition to individual income tax returns, the new July 15 deadline also applies to:

• Quarterly estimated tax payments normally due Jan. 16, April 15, and June 17, 2024.
• Calendar-year partnership and S corp returns typically due March 15.
• Calendar-year corporation and fiduciary returns and payments normally due April 15, 2024.
• Calendar-year tax-exempt organization tax returns normally due May 15, 2024.
• Quarterly payroll and excise tax returns typically due Jan. 31 and April 30, 2024.

Arkansas

New federal tax filing and payment due date: Nov. 1, 2024

Why: Severe storms, straight line-winds, tornadoes, and flooding that occurred on May 24, 2024.

Who is eligible: Those who live or have a business in Baxter, Benton, Boone, Carroll, Fulton, Greene, Madison, Marion, Nevada, Randolph, or Sharp counties.

In addition to individual income tax returns, the new Nov. 1 deadline also applies to:

• Quarterly estimated tax payments normally due June 17 and Sept. 16, 2024.
• Quarterly payroll and excise tax returns typically due July. 31 and Oct. 31, 2024.

State tax relief: None yet, but check the Arkansas Department of Finance and Administration for any new announcements.

California

New federal and state tax filing and payment due date: June 17, 2024

Why: Severe storms and flooding that began Jan. 21, 2024

Who is eligible: Those who live or have a business in San Diego County

In addition to individual income tax returns, the new June 17 deadline also applies to:

• Quarterly estimated tax payments normally due April 15, 2024.
• 2023 contributions to IRAs and health savings accounts.
• Calendar-year partnership and S corp returns typically due March 15.
• Calendar-year corporation and fiduciary returns and payments normally due April 15, 2024.
• Calendar-year tax-exempt organization tax returns normally due May 15, 2024.
• Quarterly payroll and excise tax returns typically due Jan. 31 and April 30, 2024.

State tax relief: Yes, the California Franchise Tax Board granted relief for San Diego flood victims. The new deadline also applies to state returns and tax payments.

Connecticut

Connecticut has two different disaster relief extensions:

June 17, 2024 (Severe storms, flooding and a potential dam breach that began Jan. 10, 2024)

• Who is eligible: Those who live or have a business in New London County, including the Mohegan Tribal Nation and Mashantucket Pequot Tribal Nation
• The June 17 deadline also applies to:
  • Quarterly estimated tax payments normally due Jan. 16 and April 15, 2024.
  • 2023 contributions to IRAs and health savings accounts.
  • Calendar-year partnership and S corp returns typically due March 15.
  • Calendar-year corporation and fiduciary returns and payments normally due April 15, 2024.
  • Calendar-year tax-exempt organization tax returns normally due May 15, 2024.
  • Quarterly payroll and excise tax returns typically due Jan. 31 and April 30, 2024.
• State tax relief: None yet, but check the Connecticut State Department of Revenue Services for any new announcements.

Feb 3, 2025 (severe storms, flooding from torrential rainfalls, landslides, and mudslides that began Aug. 18, 2024)

• Who is eligible: Individuals, businesses, and tax-exempt organizations with a valid 2023 extension to file who live or have a business in Fairfield, Litchfield, or New Haven counties.
• The Feb 3 deadline also applies to:
  • Quarterly estimated tax payments typically due Sept. 16, 2024, and Jan. 15, 2025
  • Quarterly payroll and excise tax returns normally due Oct. 31, 2024, and Jan. 31, 2025
• State tax relief: Yes, the Connecticut State Department of Revenue Services announced relief for impacted taxpayers.

Florida

New federal tax filing due date: Feb. 3, 2025

Why: Severe storms and flooding brought about by Hurricane Debby, which began August 2024

Who is eligible: Those who live or have a business in the following 61 counties in Florida: Alachua, Baker, Bay, Bradford, Brevard, Calhoun, Charlotte, Citrus, Clay, Collier, Columbia, DeSoto, Dixie, Duval, Escambia, Flagler, Franklin, Gadsden, Gilchrist, Glades, Gulf, Hamilton, Hardee, Hendry, Hernando, Highlands, Hillsborough, Holmes, Jackson, Jefferson, Lafayette, Lake, Lee, Leon, Levy, Liberty, Madison, Manatee, Marion, Monroe, Nassau, Okaloosa, Okeechobee, Orange, Osceola, Pasco, Pinellas, Polk, Putnam, Santa Rosa, Sarasota, Seminole, St. Johns, Sumter, Suwannee, Taylor, Union, Volusia, Walton, Wakulla, or Washington.

The new Feb. 3 deadline applies to individuals and businesses with a valid extension to file their 2023 tax returns, plus the following:

• Quarterly estimated tax payments normally due  Sept. 16, 2024, and Jan. 15, 2025
• Quarterly payroll and excise tax returns typically due Oct. 31, 2024, and Jan. 31, 2025. Penalties on payroll and excise tax deposits due on or after Aug. 1, 2024, and before Aug. 16, 2024, will be abated as long as the tax deposits are made by Aug. 16, 2024.

State tax relief: Yes, the Florida Department of Revenue announced it will follow federal tax relief granted by the IRS. In addition, eligible taxpayers who file Florida corporate income/franchise tax returns with original due dates or extended due dates falling on or after Aug. 1, 2024, and before Feb. 18, 2025, will now have a due date of Feb. 18, 2025.

Georgia

New federal tax filing due date: Feb. 3, 2025

Why: Severe storms and flooding brought about by Hurricane Debby, which began Aug. 4, 2024

Who is eligible: Those who live or have a business in the following 55 counties in Georgia: Appling, Atkinson, Bacon, Ben Hill, Berrien, Brantley, Brooks, Bryan, Bulloch, Burke, Camden, Candler, Charlton, Chatham, Clinch, Coffee, Colquitt, Cook, Crisp, Decatur, Dodge, Echols, Effingham, Emanuel, Evans, Glynn, Grady, Irwin, Jeff Davis, Jefferson, Jenkins, Johnson, Lanier, Laurens, Liberty, Long, Lowndes, McIntosh, Mitchell, Montgomery, Pierce, Richmond, Screven, Tattnall, Telfair, Thomas, Tift, Toombs, Treutlen, Turner, Ware, Wayne, Wheeler, Wilcox, or Worth.

The new Feb. 3 deadline applies to individuals and businesses with a valid extension to file their 2023 tax returns, plus the following:

• Quarterly estimated tax payments normally due  Sept. 16, 2024, and Jan. 15, 2025
• Quarterly payroll and excise tax returns typically due Oct. 31, 2024, and Jan. 31, 2025. Penalties on payroll and excise tax deposits due on or after Aug. 4, 2024, and before Aug. 19, 2024, will be abated as long as the tax deposits are made by Aug. 19, 2024.

State tax relief: None yet, but check the Georgia Department of Revenue for any new announcements.

Illinois

New federal tax filing due date: Feb. 3, 2025

Why: Severe storms, tornadoes, straight-line winds, and flooding that began July 13, 2024.

Who is eligible: Those who live or have a business in Cook, Fulton, Henry, St. Clair, Washington, Will, and Winnebago counties.

The new Feb. 3, 2025, deadline applies to:

• Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024.
• Calendar-year partnerships and calendar-year S corporations with extensions that ran out on Sept. 16, 2024.
• Calendar-year corporations whose 2023 extensions run out on Oct. 15, 2024.
• Quarterly estimated tax payments due on Sept. 16, 2024, and Jan. 15, 2025.
• Quarterly payroll and excise tax returns normally due on Oct. 31, 2024, and Jan. 31, 2025.
• Penalties on payroll and excise tax deposits due on or after July 13, 2024, and before July 29, 2024, will be abated if paid by July 29, 2024.
• Form 5500 series returns required to be filed on or after July 13, 2024, and before Feb. 3, 2025.
• Other time-sensitive actions due on or after Aug. 13, 2024, and before Feb. 3, 2025, per Treas. Reg. 301.7508A-1(c)(1) and Rev. Proc. 2018-58.
• Claims for casualty losses related to the disaster can be made on the 2023 or 2024 federal income tax return.
• Requests for copies of previously filed tax returns will have the usual fees waived for affected taxpayers.

Additional tax relief may apply to qualified disaster relief payments and retirement plans/IRA withdrawals.

State tax relief: None yet, but check the Illinois Department of Revenue for any new announcements.

Iowa

New federal tax filing and payment due date: Nov. 1, 2024

Why: Severe storms, tornadoes, and flooding that occurred May 20, 2024

Who is eligible: Those who live or have a business in Adair, Montgomery, Polk, or Story counties

In addition to individual income tax returns, the new Nov. 1 deadline also applies to:

• Quarterly estimated tax payments normally due June 17 and Sept. 16, 2024.
• Quarterly payroll and excise tax returns typically due July 31 and Oct. 31, 2024.

State tax relief: Iowa Gov. Reynolds announced Disaster Emergency Tax Penalty Relief for Iowans in disaster areas.

Kentucky

New federal tax filing and payment due date: Nov. 1, 2024

Why: Severe storms, straight-line winds, tornadoes, landslides and mudslides that began April 2, 2024

Who is eligible: Those who live or have a business in Boyd, Carter, Fayette, Greenup, Henry, Jefferson, Jessamine, Mason, Oldham, Union, or Whitley counties

In addition to individual income tax returns, the new Nov. 1 deadline also applies to:

• Quarterly estimated tax payments normally due April 15, June 17, and Sept. 16, 2024.
• 2023 contributions to IRAs and health savings accounts.
• Calendar-year corporation and fiduciary returns and payments normally due April 15, 2024.
• Calendar-year tax-exempt organization tax returns normally due May 15, 2024.
• Quarterly payroll and excise tax returns typically due April 30, July 31, and Oct. 31, 2024.

State tax relief: The Kentucky Department of Revenue announced it will honor IRS federal disaster relief for state returns.

Louisiana

New federal tax filing due date: Feb. 3, 2025

Why: Tropical Storm Francine that began Sept. 10, 2024

Who is eligible: Those who live or have a business in the entire state of Louisiana

The new Feb. 3 deadline applies to individuals and businesses with a valid extension to file their 2023 tax returns, plus the following:

• Quarterly estimated tax payments normally due Sept. 16, 2024, and Jan. 15, 2025
• Quarterly payroll and excise tax returns typically due Oct. 31, 2024, and Jan. 31, 2025

State tax relief: Yes, the Louisiana Department of Revenue is granting automatic filing and payment extensions to individuals and businesses affected by Hurricane Francine.

Maine

New federal tax filing due date: July 15, 2024

Why: Severe storm and flooding that began Jan. 9, 2024

Who is eligible: Those who live or have a business in Cumberland, Hancock, Knox, Lincoln, Sagadahoc, Waldo, Washington, or York counties

In addition to individual income tax returns, the new July 15 deadline also applies to:

• Quarterly payroll and excise tax returns normally due Jan. 31 and April 30, 2024.
• Calendar-year partnership and S corporation returns normally due March 15, 2024.
• Calendar-year corporation and fiduciary returns and payments normally due April 15, 2024.
• Calendar-year tax-exempt organization returns normally due May 15, 2024.

State tax relief: The State of Maine Department of Administrative and Financial Services announced tax relief for eligible state taxpayers.

Massachusetts

New federal tax filing due date: July 31, 2024

Why: Severe storms and flooding that began Sept. 11, 2023

Who is eligible: Those who live or have a business in Bristol or Worcester counties

In addition to individual income tax returns, the new July 31 deadline also applies to:

• Quarterly estimated tax payments normally due Sept. 15, 2023, and Jan. 16, April 15, and June 17, 2024.
• 2023 contributions to IRAs and health savings accounts.
• Calendar-year partnership and S corp returns typically due March 15.
• Calendar-year corporation and fiduciary returns and payments normally due April 15, 2024.
• Calendar-year tax-exempt organization tax returns normally due May 15, 2024.
• Quarterly payroll and excise tax returns typically due Oct. 31, 2023, and Jan. 31 and April 30, 2024.

State tax relief: None yet, but check the Massachusetts Department of Revenue for any new announcements.

Michigan

New federal tax filing due date: June 17, 2024

Why: Severe storms, tornadoes, and flooding that began Aug. 24, 2023

Who is eligible: Those who live or have a business in Eaton, Ingham, Ionia, Kent, Livingston, Macomb, Monroe, Oakland, or Wayne counties

In addition to individual income tax returns, the new June 17 deadline also applies to:

• Quarterly estimated tax payments normally due Sept. 15, 2023, and Jan. 16 and April 15, 2024.
• 2023 contributions to IRAs and health savings accounts.
• Calendar-year partnership and S corp returns typically due March 15 OR that had a valid tax year 2022 extension that was due Sept. 15, 2023.
• Calendar-year corporation and fiduciary returns and payments normally due April 15, 2024 OR that had a valid tax year 2022 extension due Oct. 16, 2023.
• Calendar-year tax-exempt organization tax returns normally due May 15, 2024 OR that had a valid tax year 2022 extension due Nov. 15, 2023.
• Quarterly payroll and excise tax returns typically due Oct. 31, 2023, and Jan. 31 and April 30, 2024.

State tax relief: Yes, the Michigan Department of Treasury announced disaster relief for eligible taxpayers for the flooding that began August 2023, as well as additional relief for residents of Kalamazoo, St. Joseph, Branch, and Cass counties due to severe storms and tornadoes that occurred in May 2024. You can check for additional notices at the Michigan Department of Treasury website.

Minnesota

New federal tax filing due date: Feb. 3, 2025

Why: Severe storms and flooding that began June 16, 2024

Who is eligible: Those who live or have a business in Blue Earth, Carver, Cass, Cook, Cottonwood, Faribault, Fillmore, Freeborn, Goodhue, Itasca, Jackson, Lake, Le Sueur, Mower, Murray, Nicollet, Nobles, Pipestone, Rice, Rock, St. Louis, Steele, Wabasha, Waseca, or Watonwan counties

The new Feb. 3 deadline applies to individuals and businesses with a valid extension to file their 2023 tax returns, plus the following:

• Quarterly estimated tax payments normally due June 17 and Sept. 16, 2024, plus Jan. 15, 2025
• Quarterly payroll and excise tax returns typically due July 31 and Oct. 31, 2024, plus Jan. 31, 2025

State tax relief: Yes, the Minnesota Department of Revenue announced that eligible taxpayers will have extra time to file and pay Minnesota taxes. This applies to those who live or have a business in Blue Earth, Cook, Cottonwood, Faribault, Freeborn, Goodhue, Itasca, Jackson, Lake, Le Sueur, Mower, Nicollet, Nobles, Rice, Rock, St. Louis, Steele, Waseca, and Watonwan counties.

If you’re a taxpayer in one of these affected areas and you had Minnesota tax returns or payments due from June 16 to July 4, you won’t need to worry about penalties or interest as long as you reach out and ask for a penalty abatement before Nov. 1, 2024. Individuals can request an abatement here and businesses can request an abatement here.

Mississippi

New federal tax filing due date: Nov. 1, 2024

Why: Severe storms, straight-line winds, tornadoes, and flooding that began April 8, 2024

Who is eligible: Those who live or have a business in Hancock, Hinds, Humphreys, Madison, Neshoba, or Scott counties

In addition to individual income tax returns, the new Nov. 1 deadline also applies to:

• Quarterly estimated tax payments normally due April 15, June 17, and Sept. 15, 2024.
• 2023 contributions to IRAs and health savings accounts.
• Calendar-year corporation and fiduciary returns and payments normally due April 15, 2024.
• Calendar-year tax-exempt organization tax returns normally due May 15, 2024.
• Quarterly payroll and excise tax returns typically due April 30, July 31, and Oct. 31, 2024.

State tax relief: None yet, but check the Mississippi Department of Revenue for any new announcements.

Missouri

New federal tax filing due date: Feb. 3, 2025

Why: Severe storms, straight-line winds, tornadoes, and flooding that began May 19, 2024

Who is eligible: Those who live or have a business in Barry, Bollinger, Butler, Carter, Howell, Madison, McDonald, New Madrid, Oregon, Reynolds, Ripley, Scott, Shannon, Stoddard, or Texas counties.

The new Feb. 3 deadline applies to individuals and businesses with a valid extension to file their 2023 tax returns that would have been due Sept. 16 or Oct. 15, 2024.

The new deadline also applies to any payment typically due this period, including:

• Quarterly estimated tax payments normally due June 17 and Sept. 16, 2024, plus Jan. 15, 2025.
• Quarterly payroll and excise tax returns typically due July 31 and Oct. 31, 2024, plus Jan. 31, 2025.
• Penalties on payroll and excise tax deposits due between May 19 and June 2, 2024, will be abated as long as the tax deposits are made by June 3, 2024.

State tax relief: None yet, but check the Missouri Department of Revenue for any new announcements.

New York

New federal tax filing due date: Feb. 3, 2025

Why: Severe storms and flooding from torrential rainfalls that began Aug. 18, 2024

Who is eligible: Those who live or have a business in Suffolk County.

The new Feb. 3 deadline applies to individuals and businesses with a valid extension to file their 2023 tax returns that would have been due Sept. 16 or Oct. 15, 2024.

The new deadline also applies to any payment typically due this period, including:

• Quarterly estimated tax payments typically due Sept. 16, 2024, and Jan. 15, 2025
• Quarterly payroll and excise tax returns normally due Oct. 31, 2024, and Jan. 31, 2025
• Penalties on payroll and excise tax deposits due between Aug. 18 and Sept. 3, 2024, will be abated as long as the tax deposits are made by Sept. 3, 2024.

North Carolina

New federal tax filing due date: Feb. 3, 2025

Why: Severe storms and flooding brought about by Hurricane Debby, which began in August 2024

Who is eligible: Those who live or have a business in the following 66 counties in North Carolina: Alamance, Anson, Beaufort, Bertie, Bladen, Brunswick, Camden, Carteret, Caswell, Chatham, Chowan, Columbus, Craven, Cumberland, Currituck, Dare, Davie, Davidson, Duplin, Durham, Edgecombe, Forsyth, Franklin, Gates, Granville, Greene, Guilford, Halifax, Harnett, Hertford, Hoke, Hyde, Johnston, Jones, Lee, Lenoir, Martin, Montgomery, Moore, Nash, New Hanover, Northampton, Onslow, Orange, Pamlico, Pasquotank, Pender, Perquimans, Person, Pitt, Randolph, Richmond, Robeson, Rockingham, Sampson, Scotland, Stokes, Surry, Tyrrell, Vance, Wake, Warren, Washington, Wayne, Wilson, or Yadkin.

The new Feb. 3 deadline applies to individuals and businesses with a valid extension to file their 2023 tax returns, plus the following:

• Quarterly estimated tax payments normally due  Sept. 16, 2024, and Jan. 15, 2025
• Quarterly payroll and excise tax returns typically due Oct. 31, 2024, and Jan. 31, 2025. Penalties on payroll and excise tax deposits due on or after Aug. 5, 2024, and before Aug. 20, 2024, will be abated as long as the tax deposits are made by Aug. 20, 2024.

State tax relief: None yet, but check nc.gov for any new announcements.

Pennsylvania

New federal tax filing due date: Feb. 3, 2025

Why: Tropical Storm Debby which began Aug. 9, 2024

Who is eligible: Those who live or have a business in Lycoming, Potter, Tioga, and Union counties.

The new Feb. 3, 2025, deadline applies to:

• Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024.
• Businesses with an original or extended due date, including calendar-year partnerships and S corporations whose 2023 extensions run out on Sept. 16, 2024, and calendar-year corporations whose 2023 extensions run out on Oct. 15, 2024.
• Quarterly estimated tax payments due on Sept. 16, 2024, and Jan. 15, 2025.
• Quarterly payroll and excise tax returns normally due on Oct. 31, 2024, and Jan. 31, 2025.
• Form 5500 series returns required to be filed on or after Aug. 9, 2024, and before Feb. 3, 2025.
• Certain other time-sensitive actions described in Treas. Reg. 301.7508A-1(c)(1) and Rev. Proc. 2018-58.

Additional information:

• Penalties on payroll and excise tax deposits due on or after Aug. 9, 2024, and before Aug. 26, 2024, will be abated as long as the tax deposits are made by Aug. 26, 2024.
• Disaster-related casualty losses can be claimed on the federal income tax return for either the year in which the event occurred (2024) or the prior year (2023).
• The IRS will waive usual fees for copies of previously filed tax returns for affected taxpayers.
• Qualified disaster relief payments are generally excluded from gross income.
• Additional relief may be available for those with a retirement plan participants or IRA, such as special disaster distributions or hardship withdrawals.

State tax relief: None yet, but check the Pennsylvania Department of Revenue for any new announcements.

Puerto Rico

New federal tax filing due date: Feb. 3, 2025

Why: Tropical Storm Ernesto that began Aug. 13, 2024

Who is eligible:  Individuals and households that reside or have a business in all 78 municipalities qualify for tax relief

The new Feb. 3 deadline applies to individuals and businesses with a valid extension to file their 2023 tax returns, plus the following:

• Quarterly estimated tax payments normally due  Sept. 16, 2024, and Jan. 15, 2025
• Quarterly payroll and excise tax returns typically due Oct. 31, 2024, and Jan. 31, 2025. Penalties on payroll and excise tax deposits due on or after Aug. 13, 2024, and before Aug. 28, 2024, will be abated as long as the tax deposits are made by Aug. 28, 2024.

View the official IRS announcement.

Rhode Island

New filing due date: July 15, 2024

Why: Severe storms and flooding that began Jan. 9, 2024

Who is eligible: Those who live or have a business in Kent, Newport, Providence, or Washington counties.

In addition to individual income tax returns, the new July 15 deadline also applies to:

• Quarterly payroll and excise tax returns normally due Jan. 31 and April 30, 2024.
• Calendar-year partnership and S corporation returns normally due March 15, 2024.
• Calendar-year corporation and fiduciary returns and payments normally due April 15, 2024.
• Calendar-year tax-exempt organization returns normally due May 15, 2024.

State tax relief: None yet, but check the State of Rhode Island Division of Taxation for any new announcements.

South Carolina

New federal tax filing due date: Feb. 3, 2025

Why: Severe storms and flooding brought about by Hurricane Debby, which began in August 2024

Who is eligible: Those who live or have a business in all 46 counties in South Carolina

The new Feb. 3 deadline applies to individuals and businesses with a valid extension to file their 2023 tax returns, plus the following:

• Quarterly estimated tax payments normally due  Sept. 16, 2024, and Jan. 15, 2025
• Quarterly payroll and excise tax returns typically due Oct. 31, 2024, and Jan. 31, 2025. Penalties on payroll and excise tax deposits due on or after Aug. 4, 2024, and before Aug. 19, 2024, will be abated as long as the tax deposits are made by Aug. 19, 2024.

State tax relief: Yes, the South Carolina Department of Revenue announced disaster relief for taxpayers affected by Hurricane Debby (all counties).

South Dakota

New federal tax filing due date: Feb. 3, 2025

Why: Severe storms, straight-line winds, and flooding that began June 16, 2024.

Who is eligible: Those who live or have a business in Aurora, Bennett, Bon Homme, Brule, Buffalo, Charles Mix, Clay, Davison, Douglas, Gregory, Hand, Hanson, Hutchinson, Jackson, Lake, Lincoln, McCook, Miner, Minnehaha, Moody, Sanborn, Tripp, Turner, Union, and Yankton counties.

The new Feb. 3 deadline applies to individuals and businesses with a valid extension to file their 2023 tax returns, plus the following:

• Quarterly estimated tax payments normally due June 17 and Sept. 16, 2024, plus Jan. 15, 2025
• Quarterly payroll and excise tax returns typically due July 31 and Oct. 31, 2024, plus Jan. 31, 2025. Penalties on payroll and excise tax deposits due on or after June 16, 2024, and before July. 1, 2024, will be abated as long as the tax deposits are made by July 1, 2024.

Tennessee

New federal tax filing due date: June 17, 2024

Why: Severe storms and tornadoes that began Dec. 9, 2023

Who is eligible: Those who live or have a business in Cheatham, Davidson, Dickson, Gibson, Montgomery, Robertson, Stewart, Sumner, or Weakley counties

In addition to individual income tax returns, the new June 17 deadline also applies to:

• Quarterly estimated tax payments normally due  Jan. 16 and April 15, 2024.
• 2023 contributions to IRAs and health savings accounts.
• Calendar-year partnership and S corp returns typically due March 15.
• Calendar-year corporation and fiduciary returns and payments normally due April 15, 2024.
• Calendar-year tax-exempt organization tax returns normally due May 15, 2024.
• Quarterly payroll and excise tax returns typically due Jan. 31 and April 30, 2024.

Texas

Texas has two different disaster relief extensions:

Nov. 1, 2024 (for severe storms that occurred in April 2024):

• Who is eligible: Those who live or have a business in the following counties: Austin, Bell, Bosque, Brown, Caldwell, Calhoun, Clay, Coleman, Collin, Concho, Cooke, Coryell, Dallas, Denton, Eastland, Ellis, Falls, Freestone, Grimes, Guadalupe, Hamilton, Hardin, Harris, Henderson, Hockley, Houston, Jasper, Jones, Kaufman, Lamar, Lampasas, Lee, Leon, Liberty, Limestone, Madison, Mills, Montague, Montgomery, Navarro, Newton, Polk, Smith, San Jacinto, San Saba, Smith, Terrell, Trinity, Tyler, Van Zandt, Walker, Waller, and Washington.
• The Nov. 1 deadline also applies to:
  • Quarterly estimated tax payments typically due June 17 and Sept. 16, 2024
  • Quarterly payroll and excise tax returns normally due April 30, July 31, and Oct. 31, 2024
• State tax relief: Texas Gov. Abbott announced disaster relief for eligible Texas taxpayers in disaster areas.

Feb 3, 2025 (Hurricane Beryl Relief for individuals, businesses, and tax-exempt organizations with valid 2023 tax extensions)

• Who is eligible: Those who live or have a business in the following counties: 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 Feb 3 deadline also applies to:
  • Quarterly estimated tax payments typically due Sept. 16, 2024, and Jan. 15, 2025
  • Quarterly payroll and excise tax returns normally due July 31 and Oct. 31, 2024, plus Jan. 31, 2025
• State tax relief: Texas Gov. Abbott announced disaster relief for taxpayers affected by Hurricane Beryl.

US Virgin Islands

New federal tax filing due date: Feb. 3, 2025

Why: Tropical Storm Ernesto that caused severe storms and flooding beginning Aug. 13, 2024

Who is eligible: Those who live or have a business in the islands of St. Croix, St. John, St. Thomas, and Water Island

The new Feb. 3 deadline applies to individuals and businesses with a valid extension to file their 2023 tax returns, plus the following:

• Quarterly estimated tax payments normally due Sept. 16, 2024, and Jan. 15, 2025
• Quarterly payroll and excise tax returns typically due Oct. 31, 2024, and Jan. 31, 2025.  Penalties on payroll and excise tax deposits due on or after Aug. 13, 2024, and before Aug. 28, 2024, will be abated as long as the tax deposits are made by Aug. 28, 2024.

View the official IRS announcement.

Vermont

New federal tax filing due date: Feb. 3, 2025

Why: Hurricane Debby tax relief

Who is eligible: Those who live or have a business in all 14 Vermont counties.

The new Feb. 3 deadline applies to individuals and businesses with a valid extension to file their 2023 tax returns, plus the following:

• Quarterly estimated tax payments normally due June 17 and Sept. 16, 2024, plus Jan. 15, 2025
• Quarterly payroll and excise tax returns typically due July 31 and Oct. 31, 2024, plus Jan. 31, 2025

State tax relief: None yet, but check the Vermont Department of Taxes for any new announcements.

Washington

New federal tax filing and payment due date: Feb. 3, 2025

Why: Wildfires that began June 22, 2024.

Who is eligible: Individuals and businesses in the Confederated Tribes and Bands of the Yakama Nation in Washington State.

In addition to individual income tax returns, the new Feb. 3, 2025, deadline also applies to:

• Individuals with an extension for their 2023 returns due on Oct. 15, 2024.
• Businesses with calendar-year partnership and S corporation returns due on Sept. 16, 2024.
• Calendar-year corporations whose extensions run out on Oct. 15, 2024.
• Quarterly estimated tax payments due June 17, 2024; Sept. 16, 2024; and Jan. 15, 2025.
• Quarterly payroll and excise tax returns due July 31, 2024; Oct. 31, 2024; and Jan. 31, 2025.

State tax relief: None specified yet. Check with the Washington Department of Revenue for updates.

West Virginia

West Virginia has two different disaster relief extensions:

June 17, 2024 (for severe storms that occurred in August 2023):

• Who is eligible: Those who live or have a business in the following counties: Boone, Calhoun, Clay, Harrison, Kanawha, and Roane.
• The June 17 deadline also applies to:
  • Individuals who had a valid extension to file tax year 2022 returns that were due Oct. 16, 2023
  • Quarterly payroll and excise tax returns normally due Oct. 31, 2023, plus Jan. 31, and April 30, 2024.
  • Calendar-year partnership and S corporations that had a valid tax year 2022 extension due Sept. 15, 2023, OR have a 2023 return normally due March 15, 2024.
  • Calendar-year corporations and fiduciaries that had a valid tax year 2022 extension due Oct. 16, 2023, OR have a 2023 return and payment normally due April 15, 2024.
  • Calendar-year tax-exempt organizations that had a valid tax year 2022 extension due Nov. 15, 2023, OR have a 2023 return normally due May 15, 2024

Nov. 1, 2024 (for storms that occurred in April 2024)

• Who is eligible: Those who live or have a business in the following counties: Boone, Brooke, Cabell, Fayette, Hancock, Kanawha, Lincoln, Marshall, Nicholas, Ohio, Preston, Putnam, Tyler, Wayne and Wetzel.
• The Nov. 1 deadline also applies to:
  • Quarterly estimated tax payments typically due April 15, June 17, and Sept. 16, 2024
  • Quarterly payroll and excise tax returns normally due April 30, July 31, and Oct. 31, 2024

State tax relief: Yes, the West Virginia Tax Division announced disaster relief extensions. However, they are not automatic, and eligible residents must fill out the appropriate forms and submit them to the West Virginia Tax Division.

FAQs about extended tax deadlines

If I qualify for tax relief, do I also have more time to pay my tax bill?

Yes, the extended deadline also includes more time to make your tax payments if you need to pay in. One notable exception is the extended deadlines only for extension filers, who should have already made their tax payments when filing their extension.

What if I live outside the designated affected area?

If your records have been affected by a natural disaster, but you reside outside the designated disaster area and still require additional time to file, you can get in touch with the IRS at 866-562-5227. They will assist you in determining whether you are eligible for the extended tax deadline.

More information about extended tax deadlines due to natural disasters

If you’re looking for more natural disaster relief resources, check out the IRS Disaster Assistance and Emergency Relief for Individuals and Businesses page.

This article is for informational purposes only and not legal or financial advice.