The IRS has postponed (IR 2024-264) the due dates for filing individual and business tax returns and making tax payments to May 1, 2025, for taxpayers in all of Florida as a result of Hurricane Milton.

The postponement applies to taxpayers, including tax-exempt organizations, in six counties that did not previously qualify for disaster relief as a result of either Hurricane Debby or Hurricane Helene beginning October 5, 2024, and concluding on May 1, 2025. Those counties are Broward, Indian River, Martin, Miami-Dade, Palm Beach and St. Lucie.

Additionally, taxpayers in 20 counties that previously received disaster relief under Hurricane Debby, but not Helene will receive disaster tax relief under Hurricane Milton from August 1, 2024, through May 1, 2025. Those counties are Baker, Brevard, Clay, DeSoto, Duval, Flagler, Glades, Hardee, Hendry, Highlands, Lake, Nassau, Okeechobee, Orange, Osceola, Polk, Putnam, Seminole, St. Johns and Volusia. Those counties previously had disaster tax relief through February 3, 2025.

Taxpayers that are not located in the disaster area but have records there may also qualify for the postponed deadlines. 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.

Affected taxpayers 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 a valid extension to file their 2023 federal tax return (payments are not eligible for the May 1, 2025 postponed date as they were due on the original due date)
• 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

In addition, for taxpayers in counties affected by Hurricane Milton, the IRS will abate penalties for failing to make payroll and excise tax deposits due on or after October 5, 2024, and before October 21, 2024, as long as the deposits are made by October 21, 2024. Taxpayers in Alachua, Baker, Bradford, Brevard, Broward, Charlotte, Citrus, Clay, Collier, Columbia, DeSoto, Dixie, Duval, Flagler, Gilchrist, Glades, Hamilton, Hardee, Hendry, Hernando, Highlands, Hillsborough, Indian River, Lafayette, Lake, Lee, Levy, Madison, Manatee, Marion, Martin, Miami-Dade, Monroe, Nassau, Okeechobee, Orange, Osceola, Palm Beach, Pasco, Pinellas, Polk, Putman, Sarasota, Seminole, St. Johns, St. Lucie, Sumter, Suwannee, Taylor, Union and Volusia counties are eligible for this relief.

The IRS previously provided penalty relief and other relief to taxpayers affected by Hurricanes Debby and Helene (see Tax Alerts 2024-1580 and 2024-1823). For details on that relief, visit the Florida page on IRS.gov.

Taxpayers in federally declared disaster areas 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 Hurricanes Debby, Helene, or Milton 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 Hurricanes Debby, Helene, or Milton should verify their eligibility before relying on the postponed 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 the recent Florida hurricanes only postpones original payment due dates that fall within the relief period (e.g., on or after October 5, 2024, for taxpayers affected only by Hurricane Milton and not previously affected by Debby or Helene). 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.