Navigating tax obligations while facing unforeseen challenges posed by a natural disaster can make for especially difficult times. If you were a victim of a natural disaster in an area designated as a federal disaster by the Federal Emergency Management Agency (FEMA) the IRS has likely extended various federal tax deadlines and other relief to you.
If these storms impacted you, we want you to know TurboTax is here for you, and we want to keep you up to date with important tax relief information that may help you in this time of need. Note: extension dates and federal and state requirements are dependent on the state and county where you reside or have a business.
November 1, 2024: 2023 Tax Filing and Tax Payment Reminder for Victims in Eight States
If you live in certain parts of the following seven states affected by eight different disaster declarations and you have not filed your tax year 2023 taxes yet, you have until the November 1, 2024 extended disaster relief deadline to file your 2023 federal income tax returns and pay any taxes owed.
The November 1, 2024 deadline applies to individuals and businesses in federally designated disaster areas in Arkansas, Iowa, Kentucky, Mississippi, New Mexico, Texas, West Virginia, and Oklahoma.
Alabama
Key Takeaways:
- Victims of Hurricane Helene from all over the state of Alabama qualify for federal tax relief.
- State level tax relief is on a case-by-case basis and affected taxpayers should contact the Alabama Department of Revenue to request relief.
Federal Tax Relief
The Internal Revenue Service announced tax relief for individuals and businesses in the entire state of Alabama that were affected by Hurricane Helene that began on Sept. 22, 2024. These taxpayers now have until May 1, 2025, to file various federal individual and business tax returns and make tax payments.
Individuals and households that reside or have a business in all 67 counties of Alabama qualify for tax relief.
The May 1, 2025, filing 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 normally 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 as long as the tax deposits are made by Oct. 7, 2024.
State Tax Relief
The Alabama Department of Revenue (ALDOR) is offering tax filing and penalty relief on a case-by-case basis to Alabama taxpayers and businesses in federally declared disaster areas. Taxpayers should contact the ALDOR offices by telephone to request relief or for any additional assistance.
Alaska
Key Takeaways:
- Federal tax filing & payment deadlines are extended to July 15, 2024.
- To qualify, you must have an address of record located in the disaster area.
- This applies to federal tax returns and tax payments. Note Alaska does not have state taxes.
Federal Tax Relief
The IRS announced tax relief for individuals and businesses in the Wrangell Cooperative Association of Alaska Tribal Nation that were affected by severe storms, landslides, and mudslides that began on Nov. 20, 2023. These tax filers now have until July 15, 2024, to file various federal individual and business tax returns and make tax payments.
The July 15, 2024, deadline applies to:
- Individual income tax returns and payments normally due on April 15, 2024.
- Quarterly estimated tax payments, normally due on Jan. 16, April 15, and June 17, 2024.
The July 15, 2024, deadline also applies to affected businesses:
- Quarterly payroll and excise tax returns normally due on Jan. 31, 2024, and April 30, 2024.
- Calendar-year partnership and S corporation returns normally due on March 15, 2024.
- Calendar-year corporation and fiduciary returns and payments normally due on April 15, 2024.
- Calendar-year tax-exempt organization returns normally due on May 15, 2024.
Penalties on payroll and excise tax deposits due on or after Nov. 20, 2023, and before Dec. 5, 2023, will be abated as long as the tax deposits were made by Dec. 5, 2023.
The IRS automatically identifies taxpayers located in the covered disaster area and applies filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area should call the IRS disaster hotline at 866-562-5227 to request this tax relief.
The IRS urges anyone who needs an additional tax-filing extension, beyond July 15, 2024, for their 2023 federal income tax return to request it electronically by April 15, 2024. TurboTax can help with free automatic extensions. Tax filers impacted by federally declared disasters qualify to request an extension between April 15, 2024, and July 15, 2024, however a request filed during this period can only be submitted on paper. Whether requested electronically or on paper, the tax filer will then have until Oct. 15, 2024, to file, but payments are still due on July 15, 2024.
Arkansas
Key Takeaways:
- Federal tax and payments deadlines are extended to November 1, 2024.
- To qualify, you must have an address of record located in the disaster area.
Federal Tax Relief
The IRS announced relief for individuals and businesses in Arkansas that were affected by severe storms, straight line-winds, tornadoes, and flooding that occurred on May 24, 2024. These taxpayers now have until November 1, 2024 to file various federal individual and business tax returns and payments that were originally due between May 24, 2024 and November 1, 2024.
Individuals and households that reside or have a business in the following counties qualify for tax relief: Baxter, Benton, Boone, Carroll, Fulton, Greene, Madison, Marion, Nevada, Randolph, and Sharp.
The November 1, 2024 relief applies to:
- 2024 estimated tax payments normally due on June 17, 2024 and September 16, 2024
- Quarterly payroll and excise tax returns normally due on July 31, 2024, and October 31, 2024
Penalties on payroll and excise tax deposits due on or after May 24, 2024, and before June 10, 2024, will be abated as long as the tax deposits are made by June 10, 2024.
State Tax Relief
At this time the Arkansas Department of Finance and Administration has not made a taxpayer notice regarding any disaster relief.
California
Key Takeaways:
- Individuals and businesses in San Diego County now have until June 17, 2024 to file various federal tax returns and make tax payments.
- Individuals and businesses in San Diego County now have until June 17, 2024 to file their state tax returns and pay state taxes due between January 21 through June 17, 2024.
Federal Tax Relief
The IRS has announced tax relief for individuals and businesses in parts of California who were affected by severe storms and flooding that began on January 21, 2024. These taxpayers now have until June 17, 2024, to file various federal individual and business tax returns and make tax payments. The tax relief postpones various tax filing and payment deadlines that occurred from January 21, 2024 through June 17, 2024.
The relief currently only includes San Diego County but the same relief will be available to any other California localities added later to the disaster area as designated by the Federal Emergency Management Agency (FEMA).
The June 17, 2024, relief applies to:
- 2023 individual income tax returns and payments normally due on April 15, 2024
- 2023 contributions to IRAs and health savings accounts for eligible taxpayers
- 2024 estimated tax payments normally due on April 15, 2024
- Quarterly payroll and excise tax returns normally due on Jan. 31 and April 30, 2024
- Calendar-year partnership and S corporation returns normally due on March 15, 2024
- Calendar-year corporation and fiduciary returns and payments normally due on April 15, 2024
- Calendar-year tax-exempt organization returns normally due on May 15, 2024
Penalties for failing to make payroll and excise tax deposits due on or after January 21, 2024, and before February 5, 2024, will be abated as long as the deposits were made by February 5, 2024.
State Tax Relief
The state of California Franchise Tax Board announced tax relief for San Diego County residents. Affected individuals and businesses in San Diego County now have until June 17, 2024 to file their tax returns and pay federal and state taxes due between January 21 through June 17, 2024. Payments due on June 17, 2024 remain due on that date.
The June 17, 2024 extension to file and pay applies to:
- Individuals whose tax returns and payments are due on April 15, 2024.
- Quarterly estimated tax payments due April 15, 2024.
- Business entities whose tax returns are normally due on March 15 and April 15.
- Pass-through entity (PTE) elective tax payments due on March 15, 2024.
- Tax-exempt organization returns normally due on May 15, 2024.
Connecticut
Key Takeaways:
- There have been two different disaster relief extensions for Connecticut.
- 1. January 2024 Severe Storms Relief: Federal tax and payments deadlines are extended to June 17, 2024.
- 2. August 2024 Severe Storms Relief:
- To qualify, you must have an address of record located in the disaster area.
January 2024 Federal Tax Relief
The IRS has announced tax relief for individuals and businesses in New London County, including the Mohegan Tribal Nation and Mashantucket Pequot Tribal Nation affected by severe storms, flooding and a potential dam breach that began on January 10, 2024. The same relief will be available to any other Connecticut localities added later to the disaster area. The tax relief postpones various filing and payment deadlines that occurred from January 10, 2024 to June 17, 2024. As a result these affected individuals and businesses have until June 17, 2024 to file return and pay any taxes originally due during this time.
The June 17, 2024 deadline also applies to:
- 2023 individual income tax returns and payments normally due on April 15, 2024.
- 2023 contributions to IRAs and health savings accounts for eligible taxpayers.
- Quarterly estimated income tax payments normally due on Jan. 16 and April 15, 2024.
- Quarterly payroll and excise tax returns normally due on Jan. 31 and April 30, 2024.
- Calendar-year partnership and S corporation returns normally due on March 15, 2024.
- Calendar-year corporation and fiduciary returns and payments normally due on April 15, 2024.
- Calendar-year tax-exempt organization returns normally due on May 15, 2024.
- Penalties for failing to make payroll and excise tax deposits due on or after Jan. 10, 2024, and before Jan. 25, 2024, will be abated as long as the deposits are made by Jan. 25, 2024.
January 2024 State Tax Relief
At this time there has not been an announcement from the state of Connecticut for state tax relief. Check with the Connecticut State Department of Revenue Services website for any latest news update.
August 2024 Federal Tax Relief
The IRS has provided relief to Connecticut taxpayers impacted by the heavy rainfall and flooding that began on August 18, 2024. These taxpayers now have until Feb. 3, 2025, to file various federal individual and business tax returns and make tax payments.
Individuals and households that live or have a business in Fairfield, Litchfield, and New Haven counties qualify for tax relief.
The February 3, 2025, deadline also applies to:
- Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024. Note this is an extension to file, not an extension to pay.
- Businesses with an original or extended due date 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
- Penalties on payroll and excise tax deposits due on or after Aug. 18, 2024, and before Sept. 3, 2024, will be abated as long as the tax deposits are made by Sept. 3, 2024.
August 2024 State Tax Relief
The Connecticut Department of Revenue Services has extended relief to taxpayers located in Fairfield County, New Haven County, and Litchfield County who are unable to timely file certain returns or make certain payments as a result of rainfall and associated flooding of August 18, 2024. The Department will extend relief to affected taxpayers who have filing and payments that were due between August 18, 2024, and September 30, 2024.
Florida
Key Takeaways:
- Two different disaster reliefs available
- Tropical Storm Debby Relief
- Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024 now have until February 3, 2025.
- Those affected by Hurricane Helene now have until May 1, 2025.
- Hurricane Helene Relief
- Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024 now have until May 1, 2025.
- Tropical Storm Debby Relief
- To qualify, you must have an address of record located in the disaster area.
Federal Tax Relief
Tropical Storm Debby Relief
The Internal Revenue Service announced tax relief for individuals and businesses in Florida that were affected by severe storms and flooding that began on Aug. 1, 2024. These taxpayers now have until Feb. 3, 2025, to file various federal individual and business tax returns and make tax payments.
Individuals and households that reside or have a business in the following counties qualify for tax relief: 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 and Washington counties.
Certain deadlines falling on or after August 1, 2024, and before Feb. 3, 2025, are granted additional time to file through Feb. 3, 2025. As a result, affected individuals and businesses will have until Feb. 3, 2025, to file returns and pay any taxes that were originally due during this period.
The February 3, 2025 deadline also applies to:
- Quarterly estimated tax payments due on due on Sept. 16, 2024, and Jan. 5, 2025
- Quarterly payroll and excise tax returns normally due on Oct. 31, 2024, and Jan. 15, 2025
Update October 2024: Counties also affected by Hurricane Helene qualify for returns and payments with due dates postponed until Feb. 3, 2025, due to Tropical Storm Debby, now have until May 1, 2025, to file and/or pay.
Hurricane Helene Relief
The IRS announced relief for parts of Florida that were affected by Hurricane Helene that began on September 23, 2024. These taxpayers now have until May 1, 2025 to file various federal individual and business tax returns and make tax payments.
Individuals and households that reside or have a business in the following counties qualify for relief: 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
The May 1, 2025 deadline also 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 whose 2023 extensions run out on Oct. 15, 2024.
- Quarterly estimated tax payments due on Sept. 16, 2024, and Jan. 15, and April 15, 2025.
- Quarterly payroll and excise tax returns normally due on Oct. 31, 2024, and Jan. 31, and April 30, 2025.
- Taxpayers affected with returns and payments with due dates postponed until Feb. 3, 2025, due to Tropical Storm Debby in Florida will also now have until May 1, 2025, to file and/or pay.
Penalties on payroll and excise tax deposits due on or after Sept. 23, 2024, and before Oct. 8, 2024, will be abated as long as the tax deposits are made by Oct. 8, 2024.
State Tax Relief
While the state of Florida does not have an individual income tax, the Florida Department of Revenue has not announced any additional relief efforts at this time.
Georgia
Key Takeaways:
- Two different disaster reliefs available
- Tropical Storm Debby Relief
- Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024 now have until February 3, 2025.
- Those affected by Hurricane Helene now have until May 1, 2025.
- Hurricane Helene Relief
- Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024 now have until May 1, 2025.
- Tropical Storm Debby Relief
- To qualify, you must have an address of record located in the disaster area.
Federal Tax Relief
Tropical Storm Debby Relief
The IRS announced tax relief for individuals and businesses in Georgia that were affected by Hurricane Deby that began on August 4, 2024. These taxpayers now have until February 3, 2025 to file various federal individual and business tax returns.
Individuals and households that reside or have a business in the following counties qualify for tax relief: 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, and Worth
The February 3, 2025 deadline also applies to:
- Businesses with an original or extended due date 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. 5, 2025
- Quarterly payroll and excise tax returns normally due on Oct. 31, 2024, and Jan. 15, 2025. In addition, 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.
Update October 2024: Counties also affected by Hurricane Helene qualify for returns and payments with due dates postponed until Feb. 3, 2025, due to Tropical Storm Debby, now have until May 1, 2025, to file and/or pay.
Hurricane Helene Relief
The Internal Revenue Service announced tax relief for individuals and businesses in all 159 counties in the state of Georgia that were affected by Hurricane Helene that began on Sept. 24, 2024. These taxpayers now have until May 1, 2025, to file various federal individual and business tax returns and make tax payments.
Affected taxpayers with returns and payments with due dates postponed until Feb. 3, 2025, due to Hurricane Debby in Georgia will also now have until May 1, 2025, to file and/or pay.
The declaration permits the IRS to postpone certain tax-filing and tax-payment deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Sept. 24, 2024, and before May 1, 2025, are granted additional time to file through May 1, 2025. Affected individuals and businesses will have until May 1, 2025, to file returns and pay any taxes that were originally due during this period.
The May 1, 2025, filing deadline applies to:
- Individuals and businesses that have a 2024 return normally due during March or April 2025.
- Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024. The IRS noted, however, that because tax payments related to these 2023 returns were due on April 15, 2024, those payments are not eligible for this relief.
- Calendar-year corporations whose 2023 extensions run out on Oct. 15, 2024.
- Quarterly estimated tax payments due on Sept. 16, 2024, and Jan. 15, and April 15, 2025.
- Quarterly payroll and excise tax returns normally due on Oct. 31, 2024, and 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 as long as the tax deposits are made by Oct. 9, 2024.
State Tax Relief
Hurricane Debby Relief
The Georgia Department of Revenue announced state tax relief to Georgian individuals and businesses impacted by Hurricane Debby in the following counties: 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 and Worth.
Affected taxpayers who had a valid extension until October 16, 2024 to file their 2023 tax return will now have until February 3, 2025 to file their return. Note this is an extension to file and not an extension to pay as payments were due on April 18, 2024.
Hurricane Helene Relief
At this time the Georgia Department of Revenue has not made a taxpayer notice regarding any disaster relief.
Illinois
Key Takeaways:
- Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024 now have until February 3, 2025.
- To qualify, you must have an address of record located in the disaster area.
Federal Tax Relief
The IRS announced tax relief for individuals and businesses in parts of Illinois that were affected by severe storms, tornadoes, straight-line winds, and flooding that began on July 13, 2024. These taxpayers now have until Feb. 3, 2025, to file various federal individual and business tax returns and make tax payments.
Individuals and households that reside or have a business in the following counties qualify for tax relief: Cook, Fulton, Henry, St. Clair, Washington, Will, and Winnebago
The declaration permits the IRS to postpone certain tax-filing and tax-payment deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after July 13, 2024, and before Feb. 3, 2025, are granted additional time to file through Feb. 3, 2025. As a result, affected individuals and businesses will have until Feb. 3, 2025, to file returns and pay any taxes that were originally due during this period.
The Feb. 3, 2025, filing 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, whose extensions ran out on Sept. 16 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
Penalties on payroll and excise tax deposits due on or after July 13, 2024, and before July 29, 2024, will be abated as long as the tax deposits were made by July 29, 2024.
State Tax Relief
At this time the Illinois Department of Revenue has not made a taxpayer notice regarding any disaster relief.
Iowa
Key Takeaways:
- Federal tax and payments deadlines are extended to November 1, 2024.
- To qualify, you must have an address of record located in the disaster area.
Federal Tax Relief
The IRS announced relief for individuals and businesses in Iowa that were affected by severe storms, tornadoes, and flooding that occurred on May 20, 2024. These taxpayers now have until Nov. 1, 2024, to file various federal individual and business tax returns and make tax payments.
Individuals and households that reside or have a business in the following counties qualify for tax relief: Adair, Adams, Buena Vista, Butler, Calhoun, Cedar, Cherokee, Clay, Dallas, Dickinson, Dubuque, Emmet, Floyd, Franklin, Hamilton, Hancock, Harrison, Humboldt, Iowa, Jackson, Jasper, Kossuth, Lyon, Marshall, Mitchell, Monona, Montgomery, Muscatine, O’Brien, Osceola, Palo Alto, Plymouth, Pocahontas, Pottawattamie, Poweshiek, Scott, Shelby, Sioux, Story, Tama, Winnebago, Winneshiek, Woodbury, Worth, Wright.
Certain deadlines falling on or after May 20, 2024, and before Nov. 1, 2024, are granted additional time to file through Nov. 1, 2024. As a result, affected individuals and businesses will have until Nov. 1, 2024, to file returns and pay any taxes that were originally due during this period.
The November 1, 2024 deadline also applies to:
- Quarterly estimated tax payments due on June 17, 2024, and Sept. 16, 2024
- Quarterly payroll and excise tax returns normally due on July 31, 2024, and Oct. 31, 2024
Penalties on payroll and excise tax deposits due on or after May 20, 2024, and before June 4, 2024, will be abated as long as the tax deposits were made by June 4, 2024.
State Tax Relief
Iowa Governor Reynolds has authorized a Proclamation of Disaster Emergency in response to severe weather that occurred and declared several counties in Iowa to be disaster areas. For taxpayers who may have missed deadlines to file or pay Iowa taxes because records were destroyed by those storms, tax penalty relief is available. Note: Tax penalty relief is not an extension of the due date for any return or payment due to the Iowa Department of Revenue.
Kentucky
Key Takeaways:
- Federal and state tax and payments deadlines are extended to November 1, 2024.
- To qualify, you must have an address of record located in the disaster area.
Federal Tax Relief
The Internal Revenue Service has provided tax relief for individuals and businesses in Kentucky that were affected by severe storms, straight-line winds, tornadoes, landslides and mudslides that began on April 2, 2024. These taxpayers now have until Nov. 1, 2024, to file various federal individual and business tax returns and make payments.
Individuals and households that reside or have a business in the following counties qualify for tax relief: Boyd, Carter, Fayette, Greenup, Henry, Jefferson, Jessamine, Mason, Oldham, Union and Whitley.
The November 1, 2024, deadline also applies to:
- 2023 individual income tax returns and payments normally due on April 15, 2024.
- 2023 contributions to IRAs and health savings accounts for eligible taxpayers.
- Quarterly estimated income tax payments normally due on April 15, June 17 and Sept. 16, 2024.
- Quarterly payroll and excise tax returns normally due on April 30, July 31 and Oct. 31, 2024.
- Calendar-year corporation and fiduciary returns and payments normally due on April 15, 2024.
- Calendar-year tax-exempt organization returns normally due on May 15, 2024.
Penalties for failing to make payroll and excise tax deposits due on or after April 2, 2024, and before April 17, 2024, will be abated as long as the deposits were made by April 17, 2024.
State Tax Relief
The Kentucky Department of Revenue has announced that it will also honor the IRS special tax relief for parts of Kentucky affected by the severe storms, straight-line winds, tornadoes, landslides and mudslides that began on April 2, 2024. As a result, affected individuals and businesses will have until November 1, 2024, to file returns and pay any taxes that were originally due during this period.
Louisiana
Key Takeaways:
- If you had a valid extension to file your 2023 federal tax return you have until February 3, 2025.
- The entire state of Louisiana qualifies for relief.
Federal Tax Relief
The IRS announced relief to all of Louisiana that has been affected by Tropical Storm Francine that began on September 10, 2024. These taxpayers now have until February 3, 2025 to file various federal individual and business tax returns and make tax payments. The tax relief postpones various tax filing and payment deadlines that occurred from September 10, 2024 to February 3, 2025.
This February 3, 2025 deadline also applies to:
- Individual, business or tax-exempt organization that has a valid extension to file their 2023 federal return. Note this an extension to file but not an extension to pay.
- Quarterly estimated income tax payments normally 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 for failing to make payroll and excise tax deposits due on or after Sept. 10, 2024, and before Sept. 25, 2024, will be abated, as long as the deposits are made by Sept. 25, 2024.
State Tax Relief
The Louisiana Department of Revenue has granted filing and payment extensions to taxpayers whose homes, principal places of business, critical tax records or paid tax preparers are located in the federally declared disaster areas following Hurricane Francine. All 64 parishes in Louisiana are included in the disaster area. Qualifying taxpayers, with a calendar or fiscal year due date or extended due date on or after September 11, 2024, and before February 3, 2025, the automatic extended due date is February 3, 2024.
Maine
Key Takeaways:
- Individuals who live in Maine have until April 17, 2024, to file their 2023 Form 1040 because April 15, 2024, is Patriots’ Day, and April 16, 2024, is Emancipation Day.
- IRS relief for parts of Maine affected by severe storms in designated areas now have until June 17, 2024 to file various federal individual and business tax returns and tax payments.
- Certain Maine state tax returns and payments for affected areas have until June 17, 2024.
- To qualify for IRS and state relief, you must have an address of record located in the disaster area.
Federal Tax Relief
The IRS is offering relief for parts of Maine affected by severe storms and flooding that began Dec. 17, 2023. These taxpayers now have until June 17, 2024 to file various individual and business tax returns and make tax payments.
To qualify you must be in an area designated by the Federal Emergency Management Agency (FEMA). Individuals and households that live or have business in the following counties qualify for tax relief: Androscoggin, Franklin, Hancock, Kennebec, Oxford, Penobscot, Piscataquis, Somerset, Waldo and Washington.
The relief postpones various tax filing and payment deadlines that occurred from Dec. 17, 2023 through June 17, 2024. Affected individuals and businesses will have until June 17, 2024 to file returns and pay any taxes that were originally due during this time period.
The June 17, 2024, deadline also applies to:
- 2023 Individual income tax returns and payments normally due on April 15, 2024
- 2023 contributions to IRAs and health savings accounts for eligible taxpayers
- Quarterly estimated income tax payments normally due on Jan. 16 and April 15, 2024
- Quarterly payroll and excise tax returns normally due on Jan. 31 and April 30, 2024
- Calendar-year partnership and S corporation returns normally due on March 15, 2024
- Calendar-year corporation and fiduciary returns and payments normally due on April 15, 2024
- Calendar-year tax-exempt organization returns normally due on May 15, 2024
State Tax Relief
For affected Maine taxpayers in these federally designated disaster areas, the deadline for certain Maine tax returns and certain Maine final or estimated tax payments originally due on or after December 17, 2023, and through April 17, 2024, is also now postponed to June 17, 2024.
Massachusetts
Key Takeaways:
- Federal tax and payments deadlines are extended to July 31, 2024.
- To qualify, you must have an address of record located in the disaster area in Bristol or Worcester county.
Federal Tax Relief
The Internal Revenue Service announced tax relief for individuals and businesses in parts of Massachusetts affected by severe storms and flooding that began on Sept. 11, 2023. These taxpayers now have until July 31, 2024, to file various federal individual and business tax returns and make payments. The tax relief postpones various tax filing and payment deadlines that occurred from Sept. 11, 2023, through July 31, 2024.
Individuals and households that reside or have a business in Bristol and Worcester counties qualify for tax relief.
The July 31, 2024, deadline also applies to:
- 2023 individual income tax returns and payments normally due on April 15, 2024.
- 2023 contributions to IRAs and health savings accounts for eligible taxpayers.
- Quarterly estimated income tax payments normally due on Sept. 15, 2023, Jan. 16, 2024, April 15, 2024, and June 17, 2024.
- Quarterly payroll and excise tax returns normally due on Oct. 31, 2023, and Jan. 31, 2024, and April 30, 2024.
- Calendar year partnership and S corporation returns normally due on March 15, 2024.
- Calendar year corporation and fiduciary returns and payments normally due on April 15, 2024.
- Calendar year tax-exempt organization returns normally due on May 15, 2024.
State Tax Relief
At this time the Massachusetts Department of Revenue has not made a taxpayer notice regarding any disaster relief.
Michigan
Key Takeaways:
- Individual income tax returns and payments normally due on April 15, 2024 now have until June 17, 2024.
- To qualify for IRS and state relief, you must have an address of record located in the disaster area.
Federal Tax Relief
The Internal Revenue Service announced relief for individuals and businesses in parts of Michigan affected by severe storms, tornadoes, and flooding that began on August 24, 2023. Those taxpayers now have until June 17, 2024 to file various federal individual and business tax returns and make tax payments.
To qualify for relief individuals and households must live or have a business in one of the following counties: Eaton, Ingham, Ionia, Kent, Livingston, Macomb, Monroe, Oakland, and Wayne.
Individuals and businesses will have until June 17, 2024 to file returns and pay any taxes that were originally due during this period. Individual income tax returns and payments normally due on April 15, 2024 now have until June 17, 2024.
The June 17, 2024 deadline applies to:
- Quarterly estimated tax payments normally due Sept. 15, Jan. 16, April 15, 2024
- Quarterly payroll and excise tax returns normally due on Oct. 31, 2023, Jan. 31, 2024 and April 30, 2024
- Calendar-year partnership and S corporations that had a valid tax-year 2022 extension that ran out on Sept. 15, 2023, or have a 2023 return normally due on March 15, 202
- Calendar-year corporations and fiduciaries that had a valid tax-year 2022 extension that ran out on Oct. 16, 2023, or have a 2023 return and payment normally due on April 15, 2024
- Calendar-year tax-exempt organizations that had a valid tax-year 2022 extension that ran out on Nov. 15, 2023, or have a 2023 return normally due on May 15, 2024
If you are an affected taxpayer, and receive a late filing or late payment penalty notice letter from the IRS that has an original filing or payment due date that falls within this relief postponement period, you should call the telephone number on your notice to have the IRS abate the penalty.
State Tax Relief
At this time the Michigan Department of Treasury has not made a taxpayer notice regarding any disaster relief.
Minnesota
Key Takeaways:
- Individuals, businesses and tax-exempt organizations that have a valid extension to file their 2023 federal return have until February 3, 2025. Note this is an extension to file but not an extension to pay as payments were due last spring before the storms.
- To qualify for IRS and state relief, you must have an address of record located in the disaster area.
Federal Relief
The Internal Revenue Service announced tax relief for individuals and businesses in 25 Minnesota counties affected by severe storms and flooding that began on June 16, 2024. These affected taxpayers now have until Feb. 3, 2025, to file various federal individual and business tax returns and make tax payments.
Individuals and households that reside 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 and Watonwan counties qualify for tax relief.
The Feb. 3, 2025, deadline also applies to:
Quarterly estimated income tax payments normally due on June 17 and Sept. 16, 2024, and Jan. 15, 2025.
• Quarterly payroll and excise tax returns normally due on July 31 and Oct. 31, 2024, and Jan. 31, 2025.
State Tax Relief
The Minnesota Department of Revenue announced that 19 counties that were affected by the recent storms and flooding will get extra time to file Minnesota returns and pay Minnesota taxes. This applies to individuals and businesses in the following counties: Blue Earth, Cook, Cottonwood, Faribault, Freeborn, Goodhue, Itasca, Jackson, Lake, Le Sueur, Mower, Nicollet, Nobles, Rice, Rock, St. Louis, Steele, Waseca, and Watonwan.
Affected taxpayers in these locations who have Minnesota tax returns or payments due from June 16 to July 4 will not be assessed penalties or interest if they contact us and ask for an abatement before November 1, 2024.
Mississippi
Key Takeaways:
- Individual income tax returns and payments normally due on April 15, 2024 now have until November 1, 2024.
- To qualify for IRS and state relief, you must have an address of record located in Hancock, Hinds, Humphreys, Madison, Neshoba, and Scott counties to qualify for tax relief.
Federal Tax Relief
The IRS issued relief for Individuals and businesses in Mississippi that were affected by severe storms, straight-line winds, tornadoes, and flooding that began on April 8, 2024 now have until November 1, 2024 to file and pay various tax returns and payments. Individuals and households that reside or have a business in Hancock, Hinds, Humphreys, Madison, Neshoba, and Scott counties qualify for tax relief.
For certain deadlines falling on or after April 8, 2024 and before November 1, 2024 individuals and businesses that reside in the disaster area now have an extension until November 1, 2024.
The November 1, 2024 deadline also applies to:
- Quarterly estimated tax payment due on April 15, 2024, June 17, 2024, and Sept. 16, 2024
- Quarterly payroll and excise tax returns normally due on April 30, 2024, July 31, 2024, and Oct. 31, 2024
- 2023 contributions to IRAs and health savings accounts
- Calendar-year corporation and fiduciary returns and payments normally due on April 15, 2024
- Calendar-year tax-exempt organization returns normally due on May 15, 2024
State Tax Relief
At this time the Mississippi Department of Revenue has not made any announcements about relief.
New Mexico
Key Takeaways:
- Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024 now have until November 1, 2024 for both state and federal tax returns.
- To qualify for IRS and state relief, you must have an address of record in Lincoln, Otero, Rio Arriba and San Juan counties, and on lands of the Mescalero Apache Tribe.
Federal Tax Relief
The IRS has issued relief for individuals and businesses that were affected by the South Fork Fire, Salt Fire, and Flooding that began on June 17, 2024. These taxpayers now have until Nov. 1, 2024 to file various federal individual and business tax returns and make tax payments. Taxpayers in Lincoln, Otero, Rio Arriba and San Juan counties, and on lands of the Mescalero Apache Tribe qualify for tax relief.
The November 1 filing 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 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 June 17, 2024, and Sept. 16, 2024
- Quarterly payroll and excise tax returns normally due on July 31, 2024, and Oct. 31, 2024.
Penalties on payroll and excise tax deposits due on or after June 17, 2024, and before July 2, 2024, will be abated as long as the tax deposits are made by July 2, 2024.
State Tax Relief
The New Mexico Taxation and Revenue Department announced an extension to November 1, 2024 for individuals and businesses that are taxpayers affected by the South Fork Fire, Salt Fire and flash flooding.
This November 1 extension applies to:
- Income taxes – estimated payments due June 17, 2024
- New Mexico personal income tax and corporate income tax with an extended due date of November 1, 2024.
- Gross receipts tax, compensating tax, withholding taxes, oil and gas taxes, combined fuel tax, and other excise taxes – For those returns that were due June 25, 2024, and July 25, 2024, the extended due date to file is November 1, 2024.
The following counties are listed as part of the qualified areas for relief: Lincoln, Otero, Rio Arriba, and San Juan Counties and on lands of the Mescalero Apache Tribe.
New York
Key Takeaways:
- Individuals and businesses in Suffolk County qualify for tax relief.
- Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024 now have until February 3, 2025.
Federal Tax Relief
The IRS has issued relief for individuals and businesses in Suffolk County, New York that were affected by severe storms and flooding that began on Aug. 18, 2024. These taxpayers now have until Feb. 3, 2025 to file various federal individual and business tax returns and make tax payments.
Deadlines falling on or after Aug. 18, 2024, and before Feb. 3, 2025, are granted additional time to file through Feb. 3, 2025. Affected taxpayers will have until Feb. 3, 2025, to file returns and pay any taxes that were originally due during this period.
The Feb. 3, 2025, filing deadline applies to:
- Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024. Note this is an extension to file not an extension to pay.
- Businesses with an original or extended due date 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, and the quarterly payroll and excise tax returns normally due on Oct. 31, 2024, and Jan. 31, 2025
Penalties on payroll and excise tax deposits will be abated as long as tax deposits are made by September 3, 2024 for those due on or after Aug. 18, 2024, and before Sept. 3, 2024.
State Tax Relief
At this time the State of New York Department of Revenue has not released any announcements about relief.
North Carolina
Key Takeaways:
- Two different disaster reliefs:
- Tropical Storm Debby: Individuals who had a valid extension to file their federal 2023 return due to run out on Oct. 15, 2024 now have until Feb. 3, 2025.
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- North Carolina Department of Revenue has issued relief for 74 counties.
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- Hurricane Helene: All of North Carolina qualifies for federal tax relief.
- To qualify for IRS or state relief, you must have an address of record located in the disaster area.
Federal Tax Relief
Tropical Storm Debby Relief
The IRS announced tax relief for individuals and businesses in North Carolina that were affected by Tropical Storm Debby and flooding that began on Aug. 5, 2024. These taxpayers now have until Feb. 3, 2025, to file various federal individual and business tax returns and make tax payments.
Individuals and households that reside or have a business in the following counties qualify for tax relief: Alamance, Alleghany, Anson, Beaufort, Bertie, Bladen, Brunswick, Cabarrus, 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, Iredell, Johnston, Jones, Lee, Lenoir, Martin, Mecklenburg, Montgomery, Moore, Nash, New Hanover, Northampton, Onslow, Orange, Pamlico, Pasquotank, Pender, Perquimans, Person, Pitt, Randolph, Richmond, Robeson, Rockingham, Rowan, Sampson, Scotland, Stanly, Stokes, Surry, Tyrrell, Union, Vance, Wake, Warren, Washington, Wayne, Wilkes, Wilson and Yadkin counties.
The Feb. 3, 2025, filing deadline applies to:
- Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024. Note this is not an extension to pay but an extension to file.
- Businesses with an original or extended due date including whose 2023 extensions run 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 Aug. 5, 2024, and before Aug. 19, 2024, will be abated as long as the tax deposits are made by Aug. 19, 2024.
Update October 2024: Counties also affected by Hurricane Helene qualify for returns and payments with due dates postponed until Feb. 3, 2025, due to Tropical Storm Debby, now have until May 1, 2025, to file and/or pay.
Hurricane Helene Relief
The IRS announced federal tax relief for individuals and businesses in the entire state of North Carolina that were affected by Hurricane Helene that began on Sept. 25, 2024. These taxpayers now have until May 1, 2025, to file various federal individual and business tax returns and make tax payments.
The May 1, 2025, filing deadline applies to:
- 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 normally due on Oct. 31, 2024, and 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.
State Tax Relief
Tropical Storm Debby Relief
The state of North Carolina Department of Revenue has issued relief for affected taxpayers. The Department will remove any Late Action Penalties assessed against affected taxpayers for licenses, returns, or payments due from August 5, 2024, through February 3, 2025, if the license is obtained, the return is filed, or the tax is paid by February 3, 2025. As noted above, the date your return is due to be filed (originally or under an extension without regard to the disaster declaration) remains the same.
Hurricane Helene Relief
At this time the North Carolina Department of Revenue has not made a taxpayer notice regarding any disaster relief.
Oklahoma
Key Takeaways:
- Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024 now have until Nov. 1, 2024.
- To qualify for IRS or state relief, you must have an address of record located in the disaster area.
Federal Tax Relief
The Internal Revenue Service announced tax relief for individuals and businesses in Oklahoma that were affected by severe storms that began on May 19, 2024. These taxpayers now have until Nov. 1, 2024, to file various federal individual and business tax returns and make tax payments.
Individuals and households that reside or have a business in the following Oklahoma counties qualify for tax relief: Blaine, Caddo, Cluster, Delaware, Jackson, Mayes, Muskogee, Roger Mills, Rogers and Woods.
The November 1, 2024 deadline also applies to:
- Businesses whose 2023 extensions run out on Sept. 16, and calendar-year corporations whose 2023 extensions run out on Oct. 15.
- Quarterly estimated tax payments due on June 17, 2024, and Sept. 16, 2024
- Quarterly payroll and excise tax returns normally due on July 31, 2024, and Oct. 31, 2024
Penalties on payroll and excise tax deposits due on or after May 19, 2024, and before June 3, 2024, will be abated as long as the tax deposits were made by June 3, 2024.
State Tax Relief
At this time the Oklahoma Tax Commision has not made a taxpayer notice regarding any disaster relief.
Rhode Island
Key Takeaways:
- Federal tax return and payments for individual income tax returns and payments normally due on April 15, 2024 are extended to June 17, 2024.
- To qualify, you must have an address of record located in the disaster area.
- Individuals and businesses that had an extension to file their 2022 returns will have until June 17, 2024 to file them. Note this is an extension to file but not pay 2022 tax payments as those payments were originally due in April 2023.
Federal Tax Relief
The IRS has announced that taxpayers impacted by the severe storms in Providence County that began on September 10, 2023 will have until June 17, 2024 to file various federal individual and business tax returns and make tax payments.
The June 17, 2024 deadline also applies to:
- 2023 contributions to IRAs and health savings accounts for eligible taxpayers.
- 2023 quarterly estimated income tax payments normally due on Sept. 15, 2023, and Jan. 16, 2024, and 2024 estimated tax payments normally due on April 15, 2024.
- Quarterly payroll and excise tax returns normally due on Oct. 31, 2023, and Jan. 31 and April 30, 2024.
- Calendar-year partnership and S corporation returns normally due on March 15, 2024.
- Calendar-year corporation and fiduciary returns and payments normally due on April 15, 2024.
- Calendar-year tax-exempt organization returns normally due on May 15, 2024.
Penalties for failing to make payroll and excise tax deposits due on or after Sept. 10, 2023, and before Sept. 25, 2023, will be abated as long as the deposits were made by Sept. 25, 2023.
Moreover, individuals and businesses that had an extension to file their 2022 returns will also have until June 17, 2024, to file them. However, it is important to note that tax-year 2022 tax payments are not eligible for this relief because they were originally due last spring.
State Tax Relief At this time, the State of Rhode Island Division of Taxation at the Department of Revenue has not released any announcements about relief.
South Carolina
Key Takeaways:
- Individuals who had a valid extension to file their 2023 federal tax return due to run out on Oct. 15, 2024 now have until February 3, 2025.
- All South Carolina taxpayers have an extension until February 3, 2025 on certain returns and payments due between Aug. 4, 2024 to Feb. 3, 2025.
- To qualify, you must have an address of record located in the disaster area for federal relief. State relief is available for South Carolina taxpayers of all counties.
Federal Tax Relief
Hurricane Debby Relief
The IRS announced tax relief for individuals and businesses in all of South Carolina that were affected by Hurricane Debby and flooding that began on Aug. 4, 2024. These taxpayers now have until Feb. 3, 2025, to file various federal individual and business tax returns and make tax payments.
The Feb. 3, 2025, filing deadline applies to:
- Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024. Note this is not an extension to pay but an extension to file.
- Businesses with an original or extended due date including whose 2023 extensions run 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 Aug. 4, 2024, and before Aug. 19, 2024, will be abated as long as the tax deposits are made by Aug. 19, 2024.
Update October 2024: Update October 2024: Counties also affected by Hurricane Helene qualify for returns and payments with due dates postponed until Feb. 3, 2025, due to Tropical Storm Debby, now have until May 1, 2025, to file and/or pay.
Hurricane Helene Relief
The Internal Revenue Service announced tax relief for individuals and businesses in the entire state of South Carolina that were affected by Hurricane Helene that began on Sept. 25, 2024. These taxpayers now have until May 1, 2025, to file various federal individual and business tax returns and make tax payments.
The May 1, 2025, filing 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, 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 normally due on Oct. 31, 2024, and 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.
State Tax Relief
The South Carolina Department of Revenue is providing relief to taxpayers affected by Hurricane Debby. Certain South Carolina returns and payments due between August 4, 2024 and February 3, 2025 are now due February 2025. South Carolina taxpayers in any county are eligible.
South Dakota
Key Takeaways:
- Individuals, businesses or tax-exempt organizations that have a valid extension to file their 2023 federal return have until February 3, 2025.
- To qualify, you must have an address of record located in the disaster area.
Federal Tax Relief
The IRS announced tax relief for individuals and businesses in South Dakota that were affected by severe storms, straight-line winds and flooding that began on June 16, 2024. These taxpayers now have until Feb. 3, 2025, to file various federal individual and business tax returns and make tax payments.
To qualify for relief individuals and households must live or have a business in one of the following counties: 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
This Feb. 3, 2025, deadline also applies to:
- Any individual, business or tax-exempt organization that has a valid extension to file their 2023 federal return. Note this is an extension to file and not an extension to pay.
- Quarterly estimated income tax payments normally due on June 17 and Sept. 16, 2024, and Jan. 15, 2025.
- Quarterly payroll and excise tax returns normally due on July 31 and Oct. 31, 2024, and Jan. 31, 2025.
Penalties for failing to make payroll and excise tax deposits due on or after June 16, 2024, and before July 1, 2024, will be abated, as long as the deposits were made by July 1, 2024.
State Tax Relief
While the state of South Dakota does not have an individual income tax. However the state of South Dakota has released the following disaster relief information.
Tennessee
Key Takeaways:
- Two different disaster reliefs:
- December 2023 Tornadoes Relief
- Federal tax and payments deadlines are extended to June 17, 2024.
- Tropical Storm Helene Relief
- Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024 now have until May 1, 2025.
- December 2023 Tornadoes Relief
- To qualify, you must have an address of record located in the disaster area.
Federal Tax Relief
December 2023 Tornadoes Relief
The IRS has provided tax relief for individuals and businesses in Davidson, Dickson, Montgomery, and Sumner counties of Tennessee affected by severe storms and tornadoes that began on December 9, 2023. These taxpayers now have until June 17, 2024 to file various federal individual and business tax returns and make tax payments. This applies to individual income tax returns and payments due on April 15, 2024. If you need an extension beyond June 17, for your 2023 federal income tax return you should request it electronically by April 15 to have until October 15, 2024, to file, though payments are still due on June 17, 2024.
To qualify for relief individuals and households must live or have a business in one of the following counties: Cheatham, Davidson, Dickson, Gibson, Montgomery, Robertson, Stewart and Sumner and Weakley.
The June 17, 2024 deadline also applies to:
- 2023 contributions to IRAs and health savings accounts for eligible taxpayers.
- Quarterly estimated income tax payments normally due on Jan. 16 and April 15, 2024.
- Quarterly payroll and excise tax returns normally due on Jan. 31 and April 30, 2024.
- Calendar-year partnership and S corporation returns normally due on March 15, 2024.
- Calendar-year corporation and fiduciary returns and payments normally due on April 15, 2024.
- Calendar-year tax-exempt organization returns normally due on May 15, 2024.
Tropical Storm Helene Relief
The Internal Revenue Service announced tax relief for individuals and businesses in parts of Tennessee that were affected by Tropical Storm Helene that began on September 26, 2024. These taxpayers now have until May 1, 2025, to file various federal individual and business tax returns and make tax payments.
To qualify for relief individuals and households must live or have a business in Carter, Cocke, Greene, Hamblen, Hawkins, Johnson, Unicoi and Washington counties.
The May 1, 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 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 normally due on Oct. 31, 2024, and Jan. 31, and April 30, 2025.
Penalties on payroll and excise tax deposits due on or after Sept. 26, 2024, and before Oct. 11, 2024, will be abated as long as the tax deposits are made by Oct. 11, 2024.
Texas
Key Takeaways:
- There have been two different disaster relief extensions for Texas.
- 1. April 2024 Severe Storms Relief : Federal tax return and other payments deadlines are extended to November 1, 2024.
- 2. July 2024 Hurricane Beryl Relief: Federal tax if they had a valid extension until February 3, 2025.
- To qualify, you must have an address of record located in the disaster area.
April 2024 Federal Tax Relief
The IRS announced tax relief for individuals and businesses in Texas that were affected by severe storms, straight-line winds, tornadoes and flooding that began on April 26, 2024. These taxpayers now have until November 1, 2024, to file various federal individual and business tax returns and make tax payments.
Individuals and households that reside or have a business in the following counties qualify for tax relief: Anderson, Austin, Bailey, Baylor, Bell, Blanco, Bosque, Bowie, Brown, Caldwell, Calhoun, Cass, Cherokee, Clay, Cochran, Coke, Coleman, Collin, Concho, Cooke, Coryell, Dallas, Delta, Denton, Eastland, Ellis, Falls, Fannin, Freestone, Gonzales, Grimes, Guadalupe, Hamilton, Hardin, Harris, Hays, Henderson, Hill, Hockley, Hopkins, Houston, Jasper, Jones, Kaufman, Lamar, Lampasas, Lee, Leon, Liberty, Limestone, Lynn, Madison, McCulloch, Milam, Mills, Montague, Montgomery, Morris, Navarro, Newton, Panola, Polk, Rains, Red River, Robertson, Rockwall, Rusk, San Augustine, San Jacinto, San Saba, Shelby, Smith, Sterling, Terrell, Titus, Trinity, Tyler, Van Zandt, Walker, Waller, and Washington.
Certain deadlines falling on or after April 26, 2024, and before Nov. 1, 2024, have been granted additional time to file through Nov. 1, 2024. Affected individuals and businesses will have until Nov. 1, 2024, to file returns and pay any taxes that were originally due during this period.
The November 1, 2024 deadline also applies to:
- quarterly estimated tax payments due on June 17, 2024 and Sept. 16, 2024
- quarterly payroll and excise tax returns normally due on April 30, 2024, July 31, 2024 and Oct. 31, 2024
Penalties on payroll and excise tax deposits due on or after April 26, 2024, and before May 13, 2024, will be abated as long as the tax deposits were made by May 13, 2024.
April 2024 State Tax Relief
Texas Governor Greg Abbott issued a disaster proclamation declaring a state of disaster in certain counties on April 30, 2024, as amended on May 2, May 7, May 15, and May 20, 2024. Taxpayers affected by the disaster may be eligible for an extension of time to file and pay taxes due. Extensions are available upon request only.
July 2024 Federal Tax Relief
The IRS announced tax relief to 67 Texas counties affected by Hurricane Beryl. Taxpayers now have until February 3, 2025 to file various federal individual and business tax returns and make payments. This means that individuals and households that reside or have a business in 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 counties qualify for tax relief.
by postponing various tax filing and payment deadlines that occurred from July 5, 2024, through Feb. 3, 2025. Affected individuals and businesses will have until Feb. 3, 2025, to file returns and pay any taxes that were originally due during this period.
This February 3, 2025 deadline applies to:
- Any individual, business or tax-exempt organization that has a valid extension to file their 2023 federal return. The IRS noted, however, that payments on these returns are not eligible for the extra time because they were due last spring before the hurricane occurred.
- Quarterly estimated income tax payments normally due on Sept. 16, 2024, and Jan. 15, 2025.
- Quarterly payroll and excise tax returns normally due on July 31 and Oct. 31, 2024, and Jan. 31, 2025.
Penalties for failing to make payroll and excise tax deposits due on or after July 5, 2024, and before July 22, 2024, will be abated, as long as the deposits are made by July 22, 2024.
July 2024 State Tax Relief
Texas Governor Greg Abbott issued a disaster proclamation declaring a state of disaster in certain counties on July 5, 2024, as amended on July 6, 2024. Taxpayers affected by the disaster may be eligible for an extension of time to file and pay taxes due. Extensions are available upon request only.
Vermont
Key Takeaways:
- All 14 counties of Vermont qualify for federal tax relief extensions to file 2023 tax returns if they already have a valid extension.
- State relief is not automatic and affected taxpayers unable to meet deadlines due to Hurricane Debby need to contact the state to request an extension.
Federal Tax Relief
The IRS has issued tax relief for all 14 counties of Vermont due to the disaster caused by Hurricane Debby. This postpones various tax filing and payment deadlines that occurred from Aug. 8, 2024, through Feb. 3, 2025 (postponement period). As a result, affected individuals and businesses will have until Feb. 3, 2025, to file returns and pay any taxes that were originally due during this period.
The Feb. 3, 2025, deadline also applies to:
- Any individual, business or tax-exempt organization that has a valid extension to file their 2023 federal return. Note this is not an extension to pay but an extension to file.
- Quarterly estimated income tax payments normally 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 for failing to make payroll and excise tax deposits due on or after Aug. 8, 2024, and before Aug. 23, 2024, will be abated, as long as the deposits are made by Aug. 23, 2024.
State Tax Relief
The Vermont Department of Taxes is not automatically extending due dates for state-level taxes. However, taxpayers impacted by flooding from Hurricane Debby that are unable to meet upcoming Vermont tax deadlines between August 8, 2024, and February 3, 2025, can contact the Department to request extensions. Please reach out to Vermont’s Taxpayer Services Division using their directory (tax.vermont.gov/directory) to request an extension.
Virginia
Key Takeaways:
- Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024 now have until May 1, 2025.
- To qualify for IRS or state relief, you must have an address of record located in the disaster area.
Federal Tax Relief
The IRS announced tax relief for individuals and businesses in parts of Virginia that were affected by Post-tropical Cyclone Helene that began on Sept. 25, 2024. These taxpayers now have until May 1, 2025, to file various federal individual and business tax returns and make tax payments.
This relief is currently offered to affected individuals and households that reside or have a business in 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 May 1, 2025, filing deadline applies to:
- 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 normally due on Oct. 31, 2024, and 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.
State Tax Relief
At this time, the Virginia Department of Taxation has not made a taxpayer notice regarding disaster relief.
Washington
Key Takeaways:
- Individuals and businesses now have until June 17, 2024, to file various federal tax returns and make tax payments.
- Individuals and businesses that had an extension to file their 2022 returns will also have until June 17, 2024, to file them.
- This relief is currently offered to affected individuals and households that reside or have a business in Spokane and Whitman counties only.
Federal Tax Relief
The Internal Revenue Service is providing tax relief for areas of Washington state affected by wildfires that began on August 18, 2023. These taxpayers now have until June 17, 2024, to file various individual and business tax returns and make tax payments.
This tax relief postpones various tax filing and payment deadlines that occurred from August 18, 2023, through June 17, 2024.
This relief is currently offered to affected individuals and households that reside or have a business in Spokane and Whiteman counties only. The same relief will be available to any other Washington state localities added later to the Federal Emergency Management Agency (FEMA) disaster area.
This June 17, 2024 deadline applies to:
- 2023 individual income tax returns and payments normally due on April 15, 2024.
- 2023 contributions to IRAs and health savings accounts for eligible taxpayers.
- 2023 quarterly estimated income tax payments normally due on Sept. 15, 2023, and Jan. 16, 2024, and 2024 estimated tax payments normally due on April 15, 2024.
- Quarterly payroll and excise tax returns normally due on Oct. 31, 2023, and Jan. 31 and April 30, 2024.
- Calendar-year partnership and S corporation returns normally due on March 15, 2024.
- Calendar-year corporation and fiduciary returns and payments normally due on April 15, 2024.
- Calendar-year tax-exempt organization returns normally due on May 15, 2024.
Individuals and businesses that had an extension to file their 2022 returns will also have until June 17, 2024, to file them. However, tax-year 2022 tax payments are not eligible for this relief because they were originally due last spring, before the disaster occurred.
State Tax Relief
The Washington State Department of Revenue announced wildfire tax relief resources on September 1, 2023, for businesses and property owners impacted by the wildfires.
West Virginia
Key Takeaways:
- The IRS has announced relief for two different storms that impacted areas of West Virginia. The first relief was for storms that began on Aug. 28, 2023 and another relief announcement for storms that began on April 2, 2024.
- For victims of storms that began on Aug. 28, 2023:
- Federal tax return and payments for individual income tax returns and payments normally due on April 15, 2024 are extended to June 17, 2024.
- To qualify, you must have an address of record located in the disaster area.
- Affected individuals who had a valid extension to file their 2022 return that ran out on Oct. 16, 2023, now have until June 17, 2024.
- For victims of storms that began on April 2, 2024:
- Federal tax return and payments for individual income tax returns and payments normally due on or after April 2, 2024 and before Nov. 1, 2024 now have until Nov. 1, 2024.
- To qualify, you must have an address of record located in the disaster area.
Federal Tax Relief
For victims of storms that began on Aug. 28, 2023:
The Internal Revenue Service announced tax relief for individuals and businesses in parts of West Virginia affected by severe storms, flooding, landslides and mudslides that began on Aug. 28, 2023. These taxpayers have until June 17, 2024, to file various federal individual and business tax returns and make tax payments.
Individuals and households that reside or have a business in the following counties qualify for tax relief: Boone, Calhoun, Clay, Harrison, Kanawha, and Roane.
The June 17, 2024, deadline applies to individual 2023 income tax returns and payments normally due on April 15, 2024.
Individuals who had a valid extension to file their 2022 return that ran out on Oct. 16, 2023, now have until June 17, 2024. However, it’s important to note that because tax payments related to these 2022 returns were due on April 18, 2023, those payments are not eligible for this relief.
The June 17, 2024, deadline also applies to affected businesses:
- Quarterly payroll and excise tax returns normally due on Oct. 31, 2023, Jan. 31, 2024, and April 30, 2024.
- Calendar-year partnership and S corporations that had a valid tax-year 2022 extension that ran out on Sept. 15, 2023, or have a 2023 return normally due on March 15, 2024.
- Calendar-year corporations and fiduciaries that had a valid tax-year 2022 extension that ran out on Oct. 16, 2023, or have a 2023 return and payment normally due on April 15, 2024.
- Calendar-year tax-exempt organizations that had a valid tax-year 2022 extension that ran out on Nov. 15, 2023, or have a 2023 return normally due on May 15, 2024
For victims of storms that began on April 2, 2024:
The Internal Revenue Service announced tax relief for individuals and businesses in parts of West Virginia affected by severe storms, straight-line winds, tornadoes, flooding, landslides and mudslides that began on April 2, 2024. These taxpayers have until November 1, 2024 to file various federal individual and business tax returns and make tax payments.
Individuals and households that reside or have a business in the following counties qualify for tax relief: Boone, Brooke, Cabell, Fayette, Hancock, Kanawha, Lincoln, Marshall, Nicholas, Ohio, Preston, Putnam, Tyler, Wayne and Wetzel.
The November 1, 2024, deadline applies to individual 2023 income tax returns and payments normally due on April 15, 2024.
The November 1, 2024, deadline also applies:
- Quarterly estimated tax payment due on April 15, 2024, June 17, 2024, and Sept. 16, 2024.
- Quarterly payroll and excise tax returns normally due on April 30, 2024, July 31, 2024, and Oct. 31, 2024.
Penalties on payroll and excise tax deposits due on or after April 2, 2024, and before April 17, 2024, will be abated as long as the tax deposits were made by April 17, 2024.
State Tax Relief
West Virginia state tax file and pay obligations are not automatically extended. Taxpayers who wish to request a disaster relief extension for their state tax obligations should use forms available by the West Virginia Tax Division.
What do I need to do to claim the federal tax extension?
The IRS automatically provides filing and penalty relief for Federal tax returns to any taxpayer with an IRS address of record located in the disaster area. Taxpayers do not need to contact the IRS to get this relief. However, if an affected taxpayer receives a late filing or late payment penalty notice from the IRS that has an original or extended filing, payment, or deposit due date falling within the postponement period, the taxpayer should call the number on the notice to have the penalty abated.
If you are not a victim, but you are looking to help those in need, this is a great opportunity to donate or volunteer your time to legitimate 501(c)(3) not-for-profit charities that are providing relief efforts for storm victims.
Check back with the TurboTax blog for more updates on disaster relief.
The tax relief is part of a coordinated federal response to the damage caused by the harsh storms and is based on local damage assessments by FEMA. For information on disaster recovery, visit disasterassistance.gov.