The Internal Revenue Service (IRS) has announced that individuals and businesses located in disaster-declared areas are eligible for an important tax extension, allowing them until May 1, 2025, to file their 2024 federal income tax returns and make necessary tax payments. This automatic extension applies to taxpayers in twelve states impacted by federally declared disasters in 2024.
The IRS clarified that no action is required from taxpayers to benefit from this relief, stating, “If a taxpayer’s address of record is in a disaster area locality, individual and business taxpayers automatically receive the extra time without having to ask for it.”
Eligibility for the May 1 Extension
The May 1 deadline extends to:
- All residents and businesses in Alabama, Florida, Georgia, North Carolina, and South Carolina.
- The City and Borough of Juneau in Alaska.
- Chaves County in New Mexico.
- Counties in Tennessee including Carter, Claiborne, Cocke, Grainger, Greene, Hamblen, Hancock, Hawkins, Jefferson, Johnson, Sevier, Sullivan, Unicoi, and Washington.
- Numerous counties and independent cities across Virginia, including Albemarle, Appomattox, Bedford, Bland, Botetourt, Bristol City, Buchanan, Buckingham, Carroll, Charlotte, Covington City, Craig, Danville City, Dickenson, Floyd, Galax City, Giles, Grayson, Greene, Lee, Madison, Montgomery, Nelson, Norton City, Patrick, Pittsylvania, Pulaski, Radford City, Roanoke City, Roanoke, Russell, Scott, Smyth, Tazewell, Washington, Wise, and Wythe.
A comprehensive list of eligible areas can be found on the IRS Tax Relief in Disaster Situations page.
Requesting Additional Extensions
Taxpayers needing more time beyond May 1, 2025, may file for an extension, which applies solely to filing—not payment. The IRS recommends electronic requests for extensions by April 15, 2025. For extension requests between April 15 and May 1, taxpayers must submit a paper form using Form 4868.
Approved extensions provide taxpayers until October 15, 2025, to submit their returns, but payments remain due by May 1, 2025. Additional information can be found at the IRS website.
Deadlines for Other Disaster Areas
The IRS also noted varying deadlines for taxpayers in different disaster zones. These include:
- October 15, 2025, for taxpayers in Los Angeles County, California, due to January wildfires.
- November 3, 2025, for all of Kentucky and specific counties in West Virginia, including Boone, Greenbrier, Lincoln, Logan, McDowell, Mercer, Mingo, Monroe, Raleigh, Summers, Wayne, and Wyoming.
Tax Relief for Victims of the Recent Attacks in Israel
Taxpayers residing or operating businesses in Israel, Gaza, or the West Bank, affected by the terrorist attacks starting on October 7, 2023, are also entitled to tax relief. They are granted an extension until September 30, 2025, for filing and tax payments.
Covered Returns and Payments
This relief encompasses various filings and payments, including:
- Calendar year 2024 partnership and S Corporation returns due March 17.
- 2024 individual income tax returns and quarterly estimated payments, typically due April 15.
- Calendar year 2024 corporate and fiduciary income tax returns, also due April 15.
- Other returns, payments, and tax-related actions as specified on the IRS Disaster Assistance page.
Automatic Relief and Support Measures
The IRS has stated that it automatically provides filing and penalty relief to taxpayers with an IRS address of record within the disaster area. However, those receiving a penalty notice for a due date in the postponement period should reach out to the contact number on the notice for assistance in removing the penalties.
The IRS also extends support to taxpayers whose essential records are located in the affected disaster area. This includes aid workers linked to recognized organizations. Those needing assistance can call for support.
Additionally, taxpayers who faced uninsured or unreimbursed disaster-related losses may claim these on their returns for the year the loss occurred or the prior year. Detailed information can be found in IRS Publication 547.
