IRS Extends Tax Deadline for Hurricane Helene Victims

Tax Filing and Payment Relief

The Internal Revenue Service (IRS) announced tax relief for those impacted by Hurricane Helene. This relief applies to residents and businesses in designated disaster areas.

Taxpayers in these areas have an extended deadline until May 1, 2025, to file various federal tax returns and make tax payments. This includes 2024 individual and business returns normally due during March and April 2025, 2023 individual and corporate returns with valid extensions and quarterly estimated tax payments.

The specific locations eligible for this relief are determined by the Federal Emergency Management Agency (FEMA).

The May 1, 2025, deadline will now apply to:

• Any individual or business that has a 2024 return normally due during March or April 2025.
• Any individual, business or tax-exempt organization that has a valid extension to file their 2023 federal return. The IRS noted, however, that payments on these returns are not eligible for the extra time because they were due last spring before the hurricane occurred.
• 2024 quarterly estimated income tax payments normally due on Jan. 15, 2025, and 2025 estimated tax payments normally due on April 15, 2025.
• Quarterly payroll and excise tax returns normally due on Oct. 31, 2024, and Jan. 31 and April 30, 2025.

Eligible Areas

The IRS is offering relief to any area designated by the Federal Emergency Management Agency (FEMA) as a disaster area. This includes:

• The entire states of Alabama, Georgia, North Carolina, and South Carolina
• 41 counties in Florida
• Eight counties in Tennessee
• Six counties and one city in Virginia

Individuals and households that reside or have a business in any of these localities qualify for tax relief. The IRS provides a comprehensive list of these areas that is continually updated.

Automatic Relief

The IRS automatically provides filing and penalty 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 receive this relief.

Additional Relief

Taxpayers who live outside the disaster area but were still affected by the hurricane, or whose records were impacted, can contact the IRS at 866-562-5227 for assistance.

The IRS is also providing penalty relief to businesses that make payroll and excise tax deposits. Relief periods vary by state. Visit the Around the Nation page for details.

Other Returns and Payments

The IRS website provides details on other returns, payments, and tax-related actions qualifying for relief during the postponement period. This includes any areas that previously received relief following Tropical Storm Debby.

Additional Relief

The Disaster assistance and emergency relief for individuals and businesses page has details on other returns, payments and tax-related actions qualifying for relief during the postponement period. Among other things, this means that any of these areas that previously received relief following Tropical Storm Debby will now have those deadlines further postponed to May 1, 2025.

The IRS may provide additional disaster relief in the future.

Navigating Tax Relief

These relief options can be confusing, and there is additional relief for taxpayers with specialty situations. We encourage all affected taxpayers to work with their engagement leaders to help ensure you are aware of the benefits and work within the legal framework of the IRS’s temporary relief guidelines.