The IRS has issued several disaster relief notices relating to the 2024 tax year, providing relief for various counties in multiple states. These notices have different applicable periods, as well as varying filing and payment deadlines.
The list of designated disaster areas with tax relief includes:
State | Locations/Counties | Disaster Code | Original Due Date Period | Extended Due Date | Tax Relief |
AK | City and Borough of Juneau | Flooding (FEMA-4836-DR-AK) | DR-AK) Aug 5, 2024 – May 1, 2025 | May 1, 2025 | IR-2025-41 |
AL | Entire State | Hurricane Helene (FEMA Disaster EM-3618-AL) | Sep 22, 2024 – May 1, 2025 | May 1, 2025 | IR-2025-41 |
AR | Entire State | Severe Storms (FEMA-4788-DR-AR) | Apr 2, 2025 – Nov 3, 2025 | Nov 3, 2025 | IR-2025-49 |
CA | Los Angeles County | Wildfires (FEMA-4856-DR-CA) | Jan 7, 2025 – Oct 15, 2025 | Oct 15, 2025 | CA-2025-01 |
FL | Entire State | Hurricane Helene (FEMA Disaster DR-4828-FL) | Sep 22, 2024 – May 1, 2025 | May 1, 2025 | IR-2025-41 |
GA | Entire State | Hurricane Helene (FEMA Disaster DR-4830-GA) | Sep 24, 2024 – May 1, 2025 | May 1, 2025 | IR-2025-41 |
KY | Entire State | Severe Storms (FEMA-4860-DR-KY) | Feb 14, 2025 – Nov 3, 2025 | Nov 3, 2025 | KY-2025-02 |
MO | City of St. Louis Scott St. Louis | Storms, Tornadoes, & Wildfires (FEMA-4877-DR-MO) | May 16, 2025 – Nov 3, 2025 | Nov 3, 2025 | MO-2025-01 |
MO | Bollinger Butler Callaway Camden Carter Dunklin Franklin Howell Iron Jefferson Madison New Madrid Oregon Ozark Perry Phelps Reynolds Ripley Scott Shannon St. Louis Stoddard Wayne Webster Wright | Storms, Tornadoes, & Wildfires (FEMA-4867-DR-MO) | Mar 14, 2025 – Nov 3, 2025 | Nov 3, 2025 | MO-2025-02 |
MS | Calhoun Carroll Covington Davis Grenada Humphreys Issaquena Itawamba Jefferson Davis Lee Leflore Marion Montgomery Pike Prentiss Sharkey Smith Walthall Washington | Storms, Tornadoes, & Flooding (FEMA-4874-DR-MS) | Mar 14, 2025 – Nov 3, 2025 | Nov 3, 2025 | MS-2025-01 |
NC | Entire State | Tropical Storm Helene (FEMA Disaster DR-4827-NC) | Sep 25, 2024 – Sep 25, 2025 | Sep 25, 2025 | NC-2025-01 |
NM | Chaves | Storm & Flooding (FEMA-4843-DR-NM) | Oct 19, 2024 – May 1, 2025 | May 1, 2025 | NM-2024-07 |
NM | Chaves Doña Ana Lincoln Otero Valencia | Storm & Flooding (FEMA-4843-DR-NM) | Jun 23, 2025 – Feb 2, 2026 | Feb 2, 2026 | NM-2025-03 |
OK | Cleveland Creek Lincoln Oklahoma Pawnee Payne | Wildfires & Winds (FEMA-4866-DR-OK) | Mar 14, 2025 – Nov 3, 2025 | Nov 3, 2025 | OK-2025-02 |
SC | Entire State | Hurricane Helene (FEMA Disaster DR-4829-SC) | Sep 25, 2024 – May 1, 2025 | May 1, 2025 | IR-2025-41 |
TN | Carter Claiborne Cocke Grainger Greene Hamblen Hancock Hawkins Jefferson Johnson Sevier Sullivan Unicoi Washington | Tropical Storm Helene (FEMA-4832-DR-TN) | Sep 26, 2024 – May 1, 2025 | May 1, 2025 | IR-2025-41 |
TN | Entire State | Severe Storms (FEMA-4735-DR-TN) | Apr 2, 2025 – Nov 3, 2025 | Nov 3, 2025 | IR-2025-47 |
TX | Burnet Coke Concho Edwards Hamilton Kendall Kerr Kimble Lampasas Llano Mason McCulloch Menard Real Reeves San Saba Schleicher Sutton Tom Green Travis Williamson | Storms & Floodings (FEMA-4879-DR-TX) | Jul 2, 2025 – Feb 2, 2026 | Feb 2, 2026 | TX-2025-04 |
TX | Cameron Hidalgo Starr Willacy | Storms & Floodings (FEMA-4871-DR-TX) | Mar 26, 2025 – Nov 3, 2025 | Nov 3, 2025 | TX-2025-03 |
VA | Albemarle Appomattox Bedford Bland Botetourt Bristol City Buchanan Buckingham Carroll Charlotte Covington City Craig Danville City Dickenson Floyd Galax City Giles Grayson Greene Lee Madison Montgomery Nelson Norton City Patrick Pittsylvania Pulaski counties Radford City Roanoke City Roanoke Russell Scott Smyth Tazewell Washington Wise Wythe | Tropical Cyclone Helene (FEMA-4831-DR-VA) | Sep 22, 2024 – May 1, 2025 | May 1, 2025 | IR-2025-41 |
WV | Greenbrier Lincoln Monroe Summers | Storm (FEMA-4861-WV) | Feb 15, 2025 – Nov 3, 2025 | Nov 3, 2025 | WV-2025-02 |
WV | Marion Ohio | Storm & Flooding (FEMA-4884-DR-WV) | Jun 14, 2025 – Feb 2, 2026 | Feb 2, 2026 | WV-2025-04 |
WV | Greenbrier Lincoln Logan McDowell Mercer Mingo Monroe Summers Wayne Wyoming | Storms (FEMA-4861-DR-WV) | Feb 15,2025 – Nov 3, 2025 | Nov 3, 2025 | IR-2025-34 |
Each respective state has different filing requirements. Please refer to each state’s website for guidance on whether they conform to the extended deadlines listed above.
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