Filing deadlines often change for taxpayers in regions that experience natural disasters. When these extreme weather events hit, the Internal Revenue Service frequently provides tax due date extensions to areas designated by the Federal Emergency Management Agency (FEMA). The relaxed due dates are intended to give more time to the individuals and businesses impacted by the natural disaster to prioritize relief and recovery instead of drawing their focus to a filing deadline. Following are notices for the upcoming tax season. We encourage you to visit the Tax Relief in Disaster Situations page on the IRS website for the very latest updates. 

Arkansas High Winds and Flooding

On May 24, heavy weather in Arkansas created tornadoes, straight-line winds, and flooding for several counties in the state. The IRS issued these regions (designated as a disaster zone by FEMA) additional time for their tax deadline. The new date is November 1 for businesses and individuals filing tax returns. The list of qualifying counties can be found in the IRS info link for Arkansas.

IRS Information on Arkansas Weather Tax Relief

West Virginia Extreme Weather Tax Relief

A storm system over West Virginia hit on April 2, 2024. The following damage caused FEMA to designate certain counties as disaster zones. The IRS issued a filing extension to the affected regions now due November 1, 2024 for entities and individuals in the impacted areas. The full county list and additional instructions are available in the IRS news release.

IRS Information on West Virginia Storm Relief

Storm Disasters in Kentucky

Landslides, mudslides, and other extreme weather struck Kentucky on April 2, 2023. A taxpayer deadline extension from the IRS now allows for a new date of November 1, 2024 to businesses and individuals from the impacted counties.

IRS News Release on Kentucky Storm Tax Relief

Massachusetts Flooding

The IRS decided on a new tax payment date for the counties of Bristol and Worcester, MA after a storm event from September 11, 2023 brought flooding to the region. The current filing date for affected individuals and business entities is now July 31, 2024.

IRS information on Massachusetts Storm Tax Relief

Destructive Weather in Texas

An intense storm system came through Texas on April 26, 2024 causing straight-line winds, tornados, and flood damage. More than a dozen counties will receive more time time to file taxes according to a recent IRS notice. The new due date for tax payments is on November 1, 2024. The full list of counties can be found through the IRS link.

IRS information on Texas Tornado Tax Relief

Severe Weather in Iowa

Iowa experienced destructive weather and tornados on April 26, 2024. Eight counties in the disaster zone quantified by FEMA qualify for extra time filing taxes according to a recent IRS notice. The new date for payment is October 15, 2024. A second round of storms hit May 20, 2023. Those affected can find out more about their tax deadline on November 1, 2024 here. The state will also create a temporary taxpayer assistance center.

IRS information on Iowa Extreme Weather Tax Relief

Tornados in Nebraska

Storms with strong winds and tornados destroyed areas of Nebraska on April 26, 2024. A disaster relief extension from the IRS now allows taxpaying entities to file on October 15, 2024. Visit the information release for the full list of counties the tax postponement affects. 

IRS information on Nebraska Tornado Relief

Ohio Tornados 

Tornados ripped through Ohio on March 14, 2024 causing damage to for tax-paying businesses and individuals. The IRS created an extension to September 3, 2024 for the counties impacted by the high winds to help to those impacted by the weather events focus on reconstruction and sooth financial worries.

IRS information on Ohio Tornado Tax Relief

Oklahoma Tornados 

High winds, storms, flooding and tornados struck several counties in the state of Oklahoma on April 25, 2024. In an information release, the IRS issued an extension to taxpayers in the affected counties to ease tax-related burdens to those impacted by the weather events.

IRS information on Oklahoma Tornado Tax Relief

The Hawaii Wildfires 

Parts of Hawaii and counties in Maui have been granted an additional individual and business return filing extension now due August 7th, 2024 to help the victims of the fires to focus on disaster recovery.

IRS information on Hawaiian Wildfires

Mudslides and Other Disasters in Alaska

Heavy storms in the Wrangell Cooperative Association of Alaska Tribal Nation caused landslides and mudslides beginning November 20, 2023. Taxpayers of the FEMA-identified region may qualify for a tax filing extension now due July 15, 2024. The full guidelines with additional information and the required qualifications are available on the IRS website.

IRS Information on Alaskan Severe Weather

Spokane Wildfires

Wildfires burned in Spokane, Washington beginning August, 18 2024. Taxpayers in Spokane County may qualify for a tax filing extension due June 17, 2024 designated by the IRS to encourage disaster relief. The full guidelines on qualifications are available at this IRS Information link.

IRS Information on Spokane Fires

Strong Storms and Flooding in San Diego County

Fierce weather struck San Diego on January 21, 2024 causing serious damage to individuals and infrastructure. The IRS recently declared that those who qualify (as having their business or property hurt by the disasters) will have until June 17, 2024 to file their taxes.

IRS Information on San Diego Serious Weather Tax Relief

Michigan Severe Weather: Flooding, Tornadoes, and Storms

Powerful storms rocked Michigan August 24, 2023. FEMA ruled that many counties experienced natural disasters and the IRS will allow them to qualify for a filing extension which now has taxes due June 17, 2024. All counties which qualify are included in this IRS news release link.

IRS Information on Michigan Storm Damage Tax Relief

Mudslides and Other Extreme Weather in West Virginia

Landslides, mudslides, flooding, and storm damage hit West Virginia counties August 28, 2023. Taxpayers in the region may qualify for extra time filing taxes with a new date of June 17th, 2024 established by the IRS. 

IRS Information on Relief to Those Impacted by West Virginia Extreme Weather

Storm Destruction in the State of Maine

Several counties in Maine will experience a tax payment due date change to June 17, 2024. This decisions comes in the wake of heavy storms which hit the region December 17, 2023. A list of all areas designated by the IRS under the relief order can be found below. Another round of weather on January 9th, 2024 struck the state causing the IRS to provide extensions until July 15th. The relief package information for this disaster event is available here.

IRS Information on Tax Extensions for the 12-17-23 Maine Storm Damage

Rhode Island Storms, Tornado, and Flooding

A tax deadline change to June 17, 2024 was issued by the IRS to victims of extreme weather occurrences in Providence County. Citizens and businesses of the county affected by the disasters have been given additional time to get their taxes in order because of the damage caused by the intense weather of September 10, 2023. Another pattern of severe weather on December 17th and Jan 9th caused additional flooding. The relief extensions from these natural disasters last until July 15th and are available at this link.

IRS Information on the 9-10-24 Rhode Island Severe Weather Filing Extensions

Connecticut Storms, Flooding, and Dam Breach

The recent severe weather on January 10, 2024 caused widespread damage to taxpayers in Connecticut. To offer relief to those affected in New London County, and the Mogehan and Mashantucket Pequot Tribal Nations, the IRS extended their dues until June 17, 2024.

IRS Information on Connecticut Storm Tax Relief

Tornado Storm Damage 

A recently announced filing deadline for both individuals and business organizations in parts of Tennessee is now in effect. The severe tornadoes prompted the IRS to extend the due date for payments to June 17, 2024. People, households, and entities with addresses inside the area designated by FEMA are automatically able to make use of the extension. They do not need to contact the IRS to become eligible.

IRS Information on Relief for Tennessee Tornadoes

California Storm Victims

55 of 58 counties in California qualify for a 2022 tax season filing extension which is now due on November 16, 2023. This deadline extension originates from strong storms in the region last winter which caused flooding, landslides, and other severe weather phenomena.

IRS Information on California Storm Victims

Terrorist Attacks in Israel

The IRS adjusts due dates for certain payments and filing that fall between Oct. 7, 2023 and Oct. 7, 2024. Individuals such as humanitarian workers and businesses whose central place of operation is Israel may be able to receive this relief.

IRS Information on Terrorist Impacted Individuals and Entities in Israel

Louisiana Seawater Intrusion

Individuals or businesses residing in Jefferson, Orleans, Plaquemines and St. Bernard parishes may now be able to delay filing returns and paying taxes until Feb, 15, 2024.

IRS Information on Louisiana Seawater Intrusion Tax Relief 

Drought Impacted Industry

Qualifying farmers and ranchers in 49 states, two U.S. Territories, and D.C. who were forced to sell livestock due to drought conditions will have an extended window to replace the livestock and report gains.

IRS Information on Drought Impacted Livestock Sales

Hurricane Lee 

The Federal Emergency Management Agency issued a disaster declaration for all counties in Massachusetts and Maine. These states are eligible for tax relief and their tax dates are now rescheduled to February 15th. 

More IRS Information on Hurricane Lee 

Hurricane Idalia 

The IRS has announced tax relief packages for regions in the states of Florida, Georgia, and South Carolina to help those affected concentrate on rebuilding after the storm. Tax payments are now pushed back until February 15th, 2024. 

IRS information on Hurricane Idalia

Article provided by Taxing Subjects.