The Internal Revenue Service (IRS) has announced that taxpayers in disaster-declared areas will have until May 1, 2025, to file their 2024 federal income tax returns and make tax payments. This extension affects both individuals and businesses in specific regions across 12 states as the IRS continues to offer support for taxpayers impacted by natural disasters. The automatic extension was implemented following several disasters in 2024, with no action required from those eligible.
Who Qualifies for the May 1 Extension?
The IRS has identified specific regions in 12 states that are eligible for the extended filing deadline. These areas include:
- Alabama, Florida, Georgia, North Carolina, and South Carolina (all residents and businesses)
- City and Borough of Juneau, Alaska
- Chaves County, New Mexico
- Several counties in Tennessee, including Carter, Claiborne, Cocke, and others.
- Several counties and independent cities across Virginia, including Albemarle, Bedford, and Bristol City.
Taxpayers in these areas will automatically receive the extension, meaning they don’t need to request it from the IRS.
While May 1 applies to most disaster areas, some regions are granted different deadlines. For instance, taxpayers affected by the January wildfires in Los Angeles County, California, have until October 15, 2025, to meet their filing requirements. Additionally, taxpayers in specific counties in West Virginia and Kentucky are allowed to extend their deadlines until November 3, 2025.
In a separate relief effort, taxpayers living or doing business in Israel, Gaza, and the West Bank, or those affected by the terrorist attacks beginning on October 7, 2023, will have until September 30, 2025, to file and pay their federal taxes.
A complete and detailed list of eligible areas and deadlines is available on the IRS website.
Requesting Further Extensions
While the automatic extension grants taxpayers until May 1, 2025, to file and pay, those needing additional time can request further extensions. This extension would allow taxpayers to file their returns until October 15, 2025, though payments are still due by May 1.
Taxpayers in the affected disaster areas may request an extension electronically by April 15, 2025, or by using paper Form 4868 between April 15 and May 1. The IRS encourages timely requests to avoid additional complications.
Covered Returns and Payments
The IRS’s disaster relief extends to various tax filings and payments, including:
- Partnership and S Corporation returns for 2024 (originally due March 17)
- Individual income tax returns and quarterly payments for 2024 (normally due April 15)
- Corporate and fiduciary returns (also due April 15)
The extension also applies to additional returns and time-sensitive actions as outlined on the IRS’s Disaster Assistance page.
Automatic Relief and Additional Support
Taxpayers who live or operate in the affected areas will automatically receive penalty relief for late filings or payments within the disaster relief period. Those who still receive penalty notices should contact the IRS for assistance in removing penalties. Furthermore, individuals and businesses whose records were damaged or destroyed in the disaster can request help, including from aid workers affiliated with recognized organizations.
Taxpayers who suffered uninsured or unreimbursed losses can also choose to claim these losses on their tax return for the year the loss occurred or the previous year.
