The IRS has extended (IR 2024-253) the due dates for filing individual and business tax returns and making tax payments to May 1, 2025, for taxpayers in seven states affected by Hurricane Helene.

The extension applies to taxpayers, including tax-exempt organizations, that reside or have a business in the federally declared disaster areas. In addition to all of Alabama, Georgia, North Carolina and South Carolina, this currently includes 41 counties in Florida, eight counties in Tennessee and six counties and one city in Virginia. Taxpayers that are not located in the disaster area but have records there may also qualify for the extension. Taxpayers without an IRS address of record in the disaster area may still qualify for penalty abatement resulting from a late filing or payment notice. Affected taxpayers should contact the IRS to determine if their circumstances and situation warrant penalty abatement.

The tax relief postpones various tax filing and payment deadlines that occurred beginning on September 22, 2024, in Alabama; September 23 in Florida; September 24 in Georgia; September 25 in North Carolina, South Carolina and Virginia; and September 26 in Tennessee. Affected individuals, businesses and tax-exempt entities will have until May 1, 2025, to file returns and pay any taxes that were originally due during this period.

The postponement until May 1, 2025, applies to various individual and business filings and payments, including:

• Taxpayers that have a 2024 return normally due during March or April 2025
• Taxpayers with an extension to file their 2023 federal tax return (payments are not eligible for the May 1, 2025 extended time as they were due on the original due date)
• 2024 quarterly estimated tax payments normally due on January 1, 2025, and 2025 estimated tax payments normally due on April 15, 2025
• Quarterly payroll and excise tax returns normally due on October 31, 2024, January 31, 2025, and April 30, 2025

The IRS will also abate penalties on payroll and excise tax deposits, with various relief periods based on the state. Information on the relief periods can be found on the IRS Around the Nation page. The IRS notes that any of those areas that previously received relief following Tropical Storm Debby will now have those deadlines further postponed to May 1, 2025.

Taxpayers in the federally declared disaster area may claim uninsured or unreimbursed disaster-related casualty losses on their 2023 or 2024 federal income tax return. Taxpayers claiming a disaster loss due to Hurricane Helene should include the FEMA declaration number on the top of the first page of any return claiming a loss.

Implications

Taxpayers in areas affected by Hurricane Helene should verify their eligibility before relying on the extended due date of May 1, 2025. Those with an IRS address of record outside the disaster area may still qualify for relief if they do business or keep records in the affected area; these taxpayers should call the IRS disaster relief hotline or consult the IRS's website and their tax advisors. Relief granted in response to Hurricane Helene only provides an extension of original payment due dates that fall within the relief period (e.g., on or after September 22, 2024, in Alabama). The IRS cautioned that 2023 returns on extension do not qualify for payment relief because those payments were due prior to the beginning of the relief period. Organizations should monitor the IRS disaster relief website for changes to impacted geographic areas, extended due dates and potential filing and tax payment implications.