In 2024, the Federal Emergency Management Agency (FEMA) announced that residents and businesses in federally declared disaster areas will automatically receive an extension to file and pay their federal income taxes. The deadline for affected taxpayers has been pushed to May 1, 2025, without the need for individual applications.

As tax season approaches, certain states face additional challenges due to recent disasters. Taxpayers in Alabama, Florida, Georgia, North Carolina, and South Carolina, as well as specific regions in Alaska (Juneau), New Mexico (Chaves County), Tennessee (including Carter and Claiborne counties), and multiple counties in Virginia, are among those eligible for the extended deadline under FEMA’s disaster relief provisions.

Key Details for Affected Taxpayers

Taxpayers who require additional time beyond the standard April 15 deadline may request an extension. However, those in disaster areas must submit a paper Form 4868 if filing between April 15 and May 1, as electronic submissions will not be available for this period.

It is important to note that while the filing deadline is extended, the payment deadline remains May 1, 2025. Failure to pay taxes owed by this date may result in penalties and interest.

Additional Extensions for Other Disasters

Taxpayers in other disaster-declared regions, including parts of California (Los Angeles County) and Kentucky, have until October 15, 2025, to file their returns. Separately, individuals impacted by the conflict in Israel are eligible for an extension until September 30, 2025, for both filing and payment.

Taxpayers are encouraged to verify their eligibility for these extensions to ensure compliance with federal tax regulations.