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, we have updated our list of jurisdictions for which disaster-related extensions of time have been granted. 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 | 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 |
Arizona | Individuals and businesses of the Havasupai Tribe in the state of Arizona affected by flooding that began on August 22, 2024 | August 22, 2024 - February 3, 2025 | February 3, 2025 |
Connecticut | Individuals and households impacted by severe storms, flooding, and mudslides beginning August 18, 2024 that reside or have a business in Fairfield, Litchfield, and New Haven counties | August 18, 2024 - February 3, 2025 | February 3, 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 |
Illinois | Individuals and households that reside or have a business in Cook, Fulton, Henry, St. Clair, Washington, Will, and Winnebago counties that were impacted by severe storms, tornadoes, straight line winds, and flooding beginning on July 13, 2024 | July 13, 2024 - February 3, 2025 | February 3, 2025 |
Kentucky | Individuals and households impacted by severe storms, tornadoes, straight line winds, landslides and mudslides beginning on May 21, 2024 that reside or have a business in Adair, Allen, Ballard, Barren, Bell, Breckinridge, Butler, Caldwell, Calloway, Carlisle, Christian, Clay, Clinton, Crittenden, Cumberland, Edmonson, Estill, Fulton, Garrard, Graves, Grayson, Green, Greenup, Harlan, Hart, Hickman, Hopkins, Jackson, Knox, Larue, Laurel, Lee, Leslie, Livingston, Logan, Lyon, Marshall, McCracken, McCreary, McLean, Meade, Menifee, Metcalfe, Monroe, Muhlenberg, Ohio, Owsley, Perry, Pulaski, Rockcastle, Russell, Simpson, Todd, Trigg, Warren, Washington, Wayne, Whitley, and Woodford counties | May 21, 2024 - February 3, 2025 | February 3, 2025 |
Louisiana | Individuals and households affected by Tropical Storm Francine that reside or have a business anywhere in Louisiana | September 10, 2024 - February 3, 2025 | February 3, 2025 |
Minnesota | Individuals and households impacted by severe storms and flooding that began on June 16, 2024 that reside or have a business in Blue Earth, Brown, Carver, Cass, Cook, Cottonwood, Dodge, Faribault, Fillmore, Freeborn, Goodhue, Houston, Itasca, Jackson, Lake, Le Sueur, Martin, McLeod, Mower, Murray, Nicollet, Nobles, Pipestone, Redwood, Renville, Rice, Rock, St. Louis, Sibley, Steele, Wabasha, Waseca, Watonwan, and Winona counties | June 16, 2024 - February 3, 2025 | February 3, 2025 |
New York | Individuals and businesses located in the Saint Regis Mohawk Tribe affected by severe storms and flooding from the remnants of Tropical Storm Debby that began on August 8, 2024 | August 8, 2024 - February 3, 2025 | February 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 |
Pennsylvania | Individuals and households impacted by Tropical Storm Debby that reside or have a business in Cambria, Cameron, Elk, Indiana, Lycoming, Potter, Sullivan, Susquehanna, Tioga, Union, Wayne, and Wyoming counties | August 9, 2024 - February 3, 2025 | February 3, 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 |
South Dakota | Individuals and households impacted by severe storms, straight line winds, and flooding beginning on June 16, 2024 that reside 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 | June 16, 2024 - February 3, 2025 | February 3, 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 |
Texas | Individuals and households impacted by Hurricane Beryl 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 | July 5, 2024 - February 3, 2025 | February 3, 2025 |
Vermont | Individuals and households impacted by Tropical Depression Debby that reside or have a business in Addison, Bennington, Caledonia, Chittenden, Essex, Franklin, Grand Isle, Lamoille, Orange, Orleans, Rutland, Washington, Windham, and Windsor counties | August 8, 2024 - February 3, 2025 | February 3, 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 |
Washington | Individuals and businesses in the Confederated Tribes and Bands of the Yakama Nation in Washington state, affected by wildfires that began on June 22, 2024 | June 22, 2024 - February 3, 2025 | February 3, 2025 |