The IRS reminded disaster victims in nine states that their 2024 tax filing and payment deadlines are automatically extended until May 1, 2025, and clarified that those seeking to electronically request an additional extension should submit requests by April 15, 2025. (IR 2025-41, 4/4/2025)
Affected taxpayers.
The automatic May 1 extension is available to taxpayers in the states of Alabama, Florida, Georgia, North Carolina, and South Carolina.
It is also available taxpayers in the following areas:
- Alaska – The City and Borough of Juneau
- New Mexico – Chaves County
- Tennessee – Carter, Claiborne, Cocke, Grainger, Greene, Hamblen, Hancock, Hawkins, Jefferson, Johnson, Sevier, Sullivan, Unicoi, and Washington counties
- Virginia – Albemarle, Appomattox, Bedford, Bland, and Botetourt counties; Bristol City; Buchanan, Buckingham, Carroll, and Charlotte counties; Covington City; Craig County; Danville City; Dickenson and Floyd counties; Galax City; Giles, Grayson, Greene, Lee, Madison, Montgomery, and Nelson counties; Norton City; Patrick, Pittsylvania, and Pulaski counties; Radford City; Roanoke City; Roanoke, Russell, Scott, Smyth, Tazewell, Washington, Wise, and Wythe counties
Requesting further extension.
Though taxpayers in these nine states can request a tax filing extension between April 15 and May 1, 2025, the requests cannot be filed electronically after April 15, the IRS explained. Instead, extension requests made after April 15 must be filed only on paper using Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return.
“The clarification from IRS on the extensions is very welcome,” CPA Jerry Schreiber told Checkpoint. “There have been many questions from practitioners and taxpayers on this topic. Now all affected by disasters know what to do.”
The IRS also emphasized that requests for an extension beyond the May 1 deadline are not an extension of time to pay.
Relief for taxpayers in other disaster areas.
Taxpayers in other areas also eligible for automatic extensions, the IRS noted. This includes:
- California – Los Angeles County: These taxpayers have until October 15, 2025, to file 2024 returns and pay taxes due.
- Kentucky – all: These taxpayers have until November 3, 2025, to file 2024 returns and pay taxes due.
- West Virginia – Boone, Greenbrier, Lincoln, Logan, McDowell, Mercer, Mingo, Monroe, Raleigh, Summers, Wayne, and Wyoming counties: These taxpayers have until November 3, 2025, to file 2024 returns and pay taxes due.
- Israel terrorist attacks: Relief is available to taxpayers that live or have a business in Israel, Gaza, or the West Bank, and certain other taxpayers affected by attacks. These taxpayers generally have until September 30, 2025, to file and pay returns for taxes due between October 7, 2023, and September 30, 2025.
Qualifying for an extension.
The IRS also reminded taxpayers that it automatically provides filing and penalty relief to those with an IRS address of record located in a disaster area. If these taxpayers receive a late filing or late payment penalty notice from the IRS where the filing, payment, or deposit due date falls within the postponement period, they should call the number on the notice to have the penalty abated.
In addition, taxpayers who qualify for relief but live outside the disaster area should contact the IRS at 866-562-5227 to request relief.
The following types of returns and payments qualify for automatic extension:
- Calendar year 2024 partnership and S Corporation returns normally due on March 17.
- 2024 individual income tax returns and payments normally due on April 15.
- Quarterly estimated tax payments normally due on April 15.
- Calendar year 2024 corporate and fiduciary income tax returns and payments normally due on April 15.
For more information about disaster tax relief, see Checkpoint’s Federal Tax Coordinator ¶S-8502.
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