The Internal Revenue Service issued a reminder Thursday that individuals and businesses in certain disaster-declared areas have until May 1, 2025, to file their 2024 federal income tax returns and make tax payments. The automatic extension applies to taxpayers in parts of twelve states affected by federally declared disasters in 2024.
The IRS emphasized that taxpayers do not need to contact the agency to receive this relief. “If a taxpayer’s address of record is in a disaster area locality, individual and business taxpayers automatically get the extra time without having to ask for it,” the IRS stated.
Who Qualifies for the May 1 Extension?
The May 1 deadline applies 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.
- Multiple counties in Tennessee including Carter, Claiborne, Cocke, Grainger, Greene, Hamblen, Hancock, Hawkins, Jefferson, Johnson, Sevier, Sullivan, Unicoi, and Washington.
- Dozens of 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 full list of eligible localities is available on the IRS website’s Tax Relief in Disaster Situations page.
Requesting Additional Filing Extensions
Taxpayers who require more time beyond May 1, 2025, may request an extension, but it only applies to filing—not payment. The IRS urges taxpayers to request electronic extensions by April 15, 2025. For those in disaster areas needing extensions between April 15 and May 1, requests must be submitted on paper using Form 4868.
Regardless of how it’s filed, the extension gives taxpayers until Oct. 15, 2025, to submit their returns. However, all payments are still due by May 1, 2025. Additional details are available at IRS.gov/extensions.
Fall Deadlines for Other Disaster Areas
The IRS noted that some disaster area taxpayers face different deadlines later this year. These include:
- Oct. 15, 2025, for taxpayers in Los Angeles County, California, due to January wildfires.
- Nov. 3, 2025, for all of Kentucky and specific counties in West Virginia: Boone, Greenbrier, Lincoln, Logan, McDowell, Mercer, Mingo, Monroe, Raleigh, Summers, Wayne, and Wyoming.
Special Relief for Taxpayers Affected by Attacks in Israel
Taxpayers living or conducting business in Israel, Gaza, the West Bank, or those otherwise affected by the terrorist attacks beginning October 7, 2023, also qualify for tax relief. These individuals and entities have until Sept. 30, 2025, to file and pay federal taxes.
What Returns and Payments Are Covered?
The relief covers various filings and payments, including:
- Calendar year 2024 partnership and S Corporation returns (originally due March 17).
- 2024 individual income tax returns and quarterly estimated payments (normally due April 15).
- Calendar year 2024 corporate and fiduciary income tax returns (also due April 15).
- Additional returns, payments, and time-sensitive tax-related actions as outlined on the IRS Disaster Assistance page.
Automatic Relief and Additional Support
“The IRS automatically provides filing and penalty relief to any taxpayer with an IRS address of record located in the disaster area,” the agency noted. However, those who receive a penalty notice for a due date within the postponement period should contact the number on the notice to have penalties removed.
The IRS also offers support for taxpayers whose necessary records are located in the affected disaster area, even if they live elsewhere. This includes aid workers affiliated with recognized government or philanthropic organizations. Affected taxpayers outside of the declared areas can call 866-562-5227 for assistance.
Additionally, individuals and businesses who suffered uninsured or unreimbursed disaster-related losses may choose to claim them on the return for the year the loss occurred or the previous year. More information is available in IRS Publication 547, Casualties, Disasters, and Thefts.
This article, “IRS Reminds Disaster Victims in 12 States of May 1 Tax Deadline” was first published on Small Business Trends