Individuals and businesses in disaster-stricken areas often face challenges in meeting tax filing and payment deadlines. The Internal Revenue Service (IRS) has announced that taxpayers in 12 states affected by disasters in 2024 now have until May 1, 2025, to file their federal income tax returns and pay any owed taxes for the 2024 tax year. Taxpayers in other states must adhere to the standard deadlines later in the year.

The IRS typically provides relief to taxpayers in areas designated as disaster zones by the Federal Emergency Management Agency (FEMA). This includes postponing tax filing and payment deadlines. Taxpayers with registered addresses in these disaster areas automatically qualify for the extended deadline without needing to submit a request. The latest list of eligible locations can be found on the IRS website.

2024 Disaster-Affected Areas and Deadlines

The extended deadline applies to taxpayers in regions covered by FEMA disaster declarations in 2024, including:

  • All taxpayers in Alabama, Florida, Georgia, North Carolina, and South Carolina;
  • Juneau City and Borough in Alaska;
  • Chaves County in New Mexico;
  • Multiple counties in Tennessee, including Carter, Claiborne, Cocke, Grainger, Greene, Hancock, Hawkins, Jefferson, Johnson, Sevier, Sullivan, Unicoi, and Washington;
  • Several counties and cities in Virginia, such as Albemarle, Appomattox, Bedford, Bland, Botetourt, Bristol, Buchanan, Buckingham, Carroll, Charlotte, Covington, Craig, Danville, Dickenson, Floyd, Galax, Giles, Grayson, Greene, Lee, Madison, Montgomery, Nelson, Norton, Patrick, Pittsylvania, Pulaski, Radford, Roanoke City, Roanoke County, Russell, Scott, Smyth, Tazewell, Washington, Wise, and Wythe.

Additional Extension Details

Taxpayers requiring an extension beyond May 1, 2025, must proactively request one. However, such extensions apply only to filing deadlines, not payment obligations. The IRS recommends filing extension requests electronically by April 15, 2025. While disaster-affected taxpayers may also submit paper-based requests between April 15 and May 1, these must use Form 4868, "Application for Automatic Extension of Time to File U.S. Individual Income Tax Return."

Approved extensions, whether electronic or paper-based, grant taxpayers until October 15, 2025, to file their 2024 tax returns. The IRS emphasizes that any owed taxes must still be paid by May 1, 2025, to avoid penalties and interest.