The Internal Revenue Service (IRS) has extended due dates for 2024 federal income tax returns and tax payments for tax year 2024 for certain businesses and individuals to May 1, 2025. The current list of eligible localities is available on the following page on irs.gov: Tax Relief in Disaster Situations
Typically the IRS will provide relief that includes postponing various tax filing and payment deadlines for any area designated by the Federal Emergency Management Agency (FEMA). If a taxpayer’s address of record is in a disaster area locality, individual and business taxpayers automatically get the extra time, without having to ask for it.
Areas include:
- Taxpayers in the entire states of Alabama, Florida, Georgia, North Carolina, and South Carolina
- Alaska – The City and Borough of Juneau
- New Mexico – Chaves County
- Tennessee – Carter, Claiborne, Cocke, Grainger, Greene, Hamblen, Hancock, Hawkins, Jefferson, Johnson, Sevier, Sullivan, Unicoi, and Washington counties
- Virginia – Albemarle, Appomattox, Bedford, Bland and Botetourt counties; Bristol City; Buchanan, Buckingham, Carroll and Charlotte counties; Covington City; Craig County; Danville City; Dickenson and Floyd counties; Galax City; Giles, Grayson, Greene, Lee, Madison, Montgomery and Nelson counties; Norton City; Patrick, Pittsylvania and Pulaski counties; Radford City; Roanoke City; Roanoke, Russell, Scott, Smyth, Tazewell, Washington, Wise and Wythe counties
Anyone who needs a tax filing extension to be granted beyond May 1, 2025, for tax year 2024 will need to request that extension. The most efficient way to request it is to request an extension electronically by April 15, 2025. After that deadline the request must be done only on paper using Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. Keep in mind that this type of filing extension is not an extension of time to pay- only time to file. The extension will give a taxpayer until Oct. 15, 2025, to file their 2024 return. Tax payments are still due by May 1, 2025.
In addition, the businesses and individuals in the following areas are being given to this fall to file their 2024 returns and pay any taxes due.
- Related to the January wildfires: Oct. 15, 2025, for Los Angeles County in California
- Related to all of Kentucky and Boone, Greenbrier, Lincoln, Logan, McDowell, Mercer, Mingo, Monroe, Raleigh, Summers, Wayne, and Wyoming counties in West Virginia: Nov. 3, 2025.
Taxpayers should call the IRS number on any late filing or late-payment penalty notices that are received to have the penalty abated.
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