Tax Relief Provided to Victims of Hurricane Helene, Seven States Qualify

The IRS has provided tax relief for all individuals and businesses affected by Hurricane Helene, including the entire states of Alabama, Georgia, North Carolina, and South Carolina, and parts of Florida, Tennessee, and Virginia. Taxpayers in these areas now have until May 1, 2025, to file various federal individual and business tax returns and make tax payments. (IR 2024-253, 10/1/2024)

Disaster area.

Individuals who reside and businesses in the following states qualify for this tax relief:

Alabama, Georgia, North Carolina, and South Carolina, 41 counties in Florida, eight counties in Tennessee, and six counties and one city in Virginia.

Filing and payment relief.

This tax relief postpones various tax filing and payment deadlines that occurred from September 22, 2024, in Alabama; September 23, 2024, in Florida; September 24, 2025, in Georgia; September 25, 2024, in North Carolina, South Carolina, and Virginia; and September 26, 2024, in Tennessee. In all of these states, the relief period ends on May 1, 2025 (postponement period). The May 1, 2025, deadline will now apply, among other things to:

• Any individual or business that has a 2024 return normally due in March or April 2025.
• Any individual business or tax-exempt organization that has a valid extension to file their 2023 federal return.
• Quarterly estimated income tax payments normally due on January 15, 2025 and 2025 estimated tax payments normally due on April 15, 2025.
• Quarterly payroll and excise tax returns normally due on October 31, 2024, and January 31 and April 30, 2025.

In addition, the IRS will abate penalties for failing to make payroll and excise tax deposits. Relief periods vary by state. Visit the Around the Nation page for details.

Disaster losses.

Individuals and businesses in the disaster area who suffered uninsured or unreimbursed disaster-related losses can choose to claim them on either their 2023 or 2024 return. Individual taxpayers have until October 15, 2025, to make this election.

Be sure to write the FEMA declaration number on any return claiming a loss. See Publication 547, Casualties, Disasters, and Thefts, for details.

Additional relief.

The IRS’ Disaster assistance and emergency relief for individuals and businesses webpage has details on other returns, payments, and tax-related actions that qualify for relief during the postponement period.

Tax relief is automatic.

The IRS automatically provides this tax relief to any taxpayer with an IRS address of record located in the disaster area. These taxpayers do not need to contact the agency to get this relief.

Taxpayers qualifying for relief who live outside the disaster area need to contact the IRS at (866) 562-5227..

Tax preparers located in the disaster area with clients located outside the disaster area can choose to use the bulk requests from practitioners for disaster relief option, described on IRS.gov.

For more information about tax relief in disaster situations, see Checkpoint’s Federal Tax Coordinator ¶ S-8501.30.