Tax News You Can Use | For Professional Advisors

Jane G. Ditelberg
Director of Tax Planning, The Northern Trust Institute
In response to various weather and other declared disasters, the IRS is authorized to grant extensions of time to file or pay tax. In light of recent natural disasters, including the hurricanes last fall and the California wild fires, and the upcoming due dates for 2024 tax returns, we have updated our list of jurisdictions for which the IRS has granted disaster-related extensions of time as of March 1, 2025. At this time, the IRS has granted extended deadlines to file tax returns and pay taxes due during the specified period for impacted taxpayers living or having a business located in (or having their tax records located in) the declared disaster areas listed below. The following chart summarizes the relief available in each case. For a complete list of the types of tax returns and payments covered by the extension, please follow the links below to the IRS website page for your state.
State Links | Covered Taxpayers | Period Covered | Extended Due Date |
---|---|---|---|
Alabama | Taxpayers having an address of record in the state of Alabama that were impacted by Hurricanes Milton or Helene | Respective Hurricane date until May 1, 2025 | May 1, 2025 |
Alaska | Individuals or households impacted by flooding beginning on August 5, 2024, living or having a business in the City and Borough of Juneau | August 5, 2024 - May 1, 2025 | May 1, 2025 |
California | Individuals and businesses in Los Angeles County impacted by wildfires and winds beginning January 7, 2025 | January 7, 2025 - October 15, 2025 | October 15, 2025 |
Florida | Taxpayers having an address of record in the state of Florida that were impacted by Hurricanes Milton or Helene | Respective Hurricane date until May 1, 2025 | May 1, 2025 |
Georgia | Taxpayers having an address of record in the state of Georgia that were impacted by Hurricanes Milton or Helene | Respective Hurricane date until May 1, 2025 | May 1, 2025 |
Kentucky | Individuals and households statewide impacted by severe storms, straight line winds, flooding and landslides beginning on February 14, 2025 | February 14, 2025 - November 3, 2025 | November 3, 2025 |
North Carolina | Taxpayers having an address of record in the state of North Carolina that were impacted by Hurricanes Milton or Helene | Respective Hurricane date until May 1, 2025 | May 1, 2025 |
South Carolina | Taxpayers having an address of record in the state of South Carolina that were impacted by Hurricanes Milton or Helene | Respective Hurricane date through May 1, 2025 | May 1, 2025 |
Tennessee | Individuals and households impacted by Hurricane Helene that reside or have a business in Carter, Claiborne, Cocke, Grainger, Greene, Hamblen, Hancock, Hawkins, Jefferson, Johnson, Sevier, Sullivan, Unicoi, and Washington counties qualify for tax relief | September 26, 2024 - May 1, 2025 | May 1, 2025 |
Virginia | Individuals and households impacted by Post-Tropical Cyclone Helene that reside or have a business in City of Albemarle, Appomattox, Bedford, Bland, Botetourt, Bristol City, Buchanan, Buckingham, Carroll, Charlotte, Covington City, Craig, Danville City, Dickenson, Floyd, Galax, Giles, Grayson, Greene, Lee, Madison, Montgomery, Nelson, Norton City, Patrick, Pittsylvania, Pulaski, Radford City, Roanoke City, Russell, Scott, Smyth, Tazewell, Washington, Wise, and Wythe counties | September 25, 2024 - May 1, 2025 | May 1, 2025 |
West Virginia | Individuals and households impacted by Post-tropical Cyclone Helene that reside or have a business in Mercer county | September 25, 2024 - May 1, 2025 | May 1, 2025 |