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 |
| 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 |
| 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 |
| NC | Entire State | Tropical Storm Helene (FEMA Disaster DR-4827-NC) | Sep 25, 2024 – May 1, 2025 | May 1, 2025 | IR-2025-41 |
| SC | Entire State | Hurricane Helene (FEMA Disaster DR-4829-SC) | Sep 25, 2024 – May 1, 2025 | May 1, 2025 | IR-2025-41 |
| AK | City and Borough of Juneau | Flooding (FEMA-4836-DR-AK) | Aug 5, 2024 – May 1, 2025 | May 1, 2025 | IR-2025-41 |
| NM | Chaves County, New Mexico | Storm & Flooding (FEMA-4843-DR-NM) | Oct 19, 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 |
| 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 |
| CA | Los Angeles County | Wildfires (FEMA-4856-DR-CA) | Jan 7, 2025 – Oct 15, 2025 | Oct 15, 2025 | CA-2025-01 |
| KY | Entire State | Severe Storms (FEMA-4860-DR-KY) | Feb 14, 2025 – Nov 3, 2025 | Nov 3, 2025 | KY-2025-02 |
| WV | Greenbrier Lincoln Monroe Summers | Storm (FEMA-4861-WV) | Feb 15, 2025 – Nov 3, 2025 | Nov 3, 2025 | WV-2025-02 |
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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