Relief for Disaster Victims

Cross References

irs.gov As of October 7, 2024, taxpayers affected by the following 2024 disasters qualify for extensions of time to file various tax returns and make tax payments:

Disaster Date Disaster Location Extended Filing and Began Payment Deadline Severe Storms, Straight-Line 4/2/2024 West Virginia, Kentucky 11/1/2024 Winds, Tornadoes, Flooding, Landslides, Mudslides Severe Storms, Straight-Line 4/8/2024 Mississippi 11/1/2024 Winds, Tornadoes, Flooding Severe Storms, Flooding, 4/11/2024 West Virginia 11/1/2024 Landslides, Mudslides Severe Storms, Straight-Line 4/26/2024 Texas 11/1/2024 Winds, Tornadoes, Flooding Severe Storms, Straight-Line 5/10/2024 Florida 11/1/2024 Winds, Tornadoes Severe Storms, Straight-Line 5/19/2024 Oklahoma 11/1/2024 Winds, Tornadoes, Flooding Severe Storms, Straight-Line 5/19/2024 Missouri 2/3/2025 Winds, Tornadoes, Flooding Severe Storms, Tornadoes, 5/20/2024 Iowa 11/1/2024 Flooding Severe Storms, Straight- 5/21/2024 Kentucky 2/3/2025 Line Winds, Tornadoes, Landslides, Mudslides Severe Storms, Straight-Line 5/24/2024 Arkansas 11/1/2024 Winds, Tornadoes, Flooding Severe Storms, Straight-Line 6/16/2024 South Dakota, 2/3/2025 Winds, Flooding Minnesota Severe Storms, Flooding, 6/16/2024 Iowa 11/1/2024 Straight-Line Winds, Tornadoes South Fork Fire, Salt Fire, 6/17/2024 New Mexico 11/1/2024 Flooding Wildfires 6/22/2024 Washington State 2/3/2025 Hurricane Beryl 7/5/2024 Texas 2/3/2025 Severe Storms, Tornadoes, 7/13/2024 Illinois 2/3/2025 Straight-Line Winds, Flooding continued

Relief for Disaster Victims continued

Disaster Date Disaster Location Extended Filing and Began Payment Deadline Hurricane Debby 8/1/2024 Florida, Georgia, 2/3/2025 North Carolina, South Carolina, Pennsylvania, Vermont Tropical Storm Ernesto 8/13/2024 U.S. Virgin Islands, Puerto 2/3/2025 Rico Severe Storms, Flooding, 8/18/2024 Connecticut, 2/3/2025 Landslides, Mudslides New York Tropical Storm Francine 9/10/2024 Louisiana 2/3/2025 Hurricane Helene 9/22/2024 Florida, Alabama, 5/1/2025 Georgia, Virginia, South Carolina, North Carolina, Tennessee

In general, if a due date to file a tax return or pay a tax falls on or after the date a disaster affected the taxpayer, the due date is extended. For example, the due date for a 2023 tax return on extension is October 15, 2024. This due date is extended if the disaster affected the taxpayer before October 15, 2024. However, the payment deadline for that same 2023 tax return is not extended if the disaster affected the taxpayer after April 15, 2024, which is the due date for paying the tax.

In general, the date the disaster began for a particular location is the date it affected the taxpayer. For example, Hurricane Debby affected taxpayers living in Florida beginning on August 1, 2024, while taxpayers living in Vermont were not affected by Tropical Depression Debby until August 8, 2024.