The IRS granted automatic extensions to individuals and businesses in federally declared disaster areas across nine states, allowing them until May 1, 2025, to file their federal tax returns and make payments for tax year 2024. The relief applies to taxpayers with an IRS address of record in disaster-designated localities, as announced by the Federal Emergency Management Agency (FEMA) in 2024. The extension automatically covers entire states such as Alabama, Florida, Georgia, North Carolina and South Carolina, and specific regions in Alaska, New Mexico, Tennessee and Virginia. No separate request is required for this postponement.
The IRS reminded taxpayers that this extension applies to returns and payments typically due on March 17th or April 15th, including calendar year 2024 partnership, S corporation, individual income tax and corporate returns, and first-quarter estimated payments. Affected taxpayers who still require more time to file after May 1 must request an extension. However, those seeking an extension between April 15 and May 1 must file Form 4868 on paper, as electronic filing is not available during that period. Extensions grant time to file, but not additional time to pay.
Separate deadlines apply for other areas. Taxpayers in Los Angeles County, California, affected by January wildfires, have until October 15, 2025. Those in all of Kentucky and parts of West Virginia may wait until November 3, 2025. The IRS also offers relief for those outside disaster zones but whose records are located in affected areas, and for relief workers. Taxpayers receiving erroneous penalty notices should contact the IRS for correction. Further details are available on IRS.gov linked below.
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