The IRS is postponing various filing and payment deadlines to May 1, 2025, for affected taxpayers in the following states:
- Alabama (entire state): For deadlines that occurred beginning on September 22, 2024 (IRS AL-2024-05);
- Florida (41 counties): For deadlines that occurred beginning on September 23, 2024 (IRS FL-2024-08);
- Georgia (entire state): For deadlines that occurred beginning on September 24, 2024 (IRS GA-2024-08;
- North Carolina (entire state): For deadlines that occurred beginning on September 25, 2024 (IRS NC-2024-08);
- South Carolina (entire state): For deadlines that occurred beginning on September 25, 2024 (IRS SC-2024-08);
- Tennessee (8 counties): For deadlines that occurred beginning on September 26, 2024 (IRS TN-2024-01); and
- Virginia (six counties and one city): For deadlines that occurred beginning on September 25, 2024 (IRS VA-2024-01).
The relief applies to, but is not limited to, the following deadlines:
- 2023 individual, business, and tax-exempt organization extended 2023 tax year filing deadlines;
- 2024 individual and business returns and payments normally due during March or April 2025;
- 2024 quarterly estimated income tax payments normally due on January 15, 2025, and 2025 estimated tax payments normally due on April 15, 2025; and
- Quarterly payroll and excise tax returns normally due on October 31, 2024, and January 31 and April 30, 2025.
In addition, businesses are also eligible for penalty relief related to payroll and excise tax deposits. This relief varies by state. Taxpayers can find additional information, organized by state, on the IRS Around the Nation webpage.
The IRS notes that many of the areas listed above had previously received relief following Tropical Storm Debby. These taxpayers’ filing and payment deadlines are now extended until May 1, 2025.
The IRS automatically provides filing and penalty relief to any taxpayer with an IRS address of record located in the disaster area. These taxpayers do not need to contact the agency to get this relief. All other taxpayers who are not located in the disaster area but whose records or tax preparer is in the listed area should call the IRS Disaster Hotline at (866) 562-5227 for relief.
We have reached out to the California Franchise Tax Board to determine whether California will conform to this postponement relief for affected taxpayers who have California filing requirements.
The IRS announcement is available at:
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