The IRS has issued several disaster relief notices relating to the 2023 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 | Original Due Date Period | Extended Due Date | Tax Relief |
| AK | Wrangell Cooperative Association of Alaska Tribunal Nation | Nov 20, 2023 – Jul 15, 2024 | Jul 15, 2024 | AK-2024-04 |
| CA | San Diego | Jan 21, 2024 – Jun 17, 2024 | Jun 17, 2024 | CA-2024-02 |
| CT | New London Mohegan Mashantucket Pequot | Jan 10, 2024 – Jun 17, 2024 | Jun 17, 2024 | CT-2024-01 |
| HI | Maui Hawaii | Aug 8, 2023 – Aug 7, 2024 | Aug 7, 2024 | IR-2024-82 |
| ME | Androscoggin Franklin Hancock Kennebec Oxford Penobscot Piscataquis Somerset Waldo Washington | Dec 17, 2023 – Jun 17, 2024 | Jun 17, 2024 | ME-2024-02 |
| ME | Cumberland Hancock Knox Lincoln Sagadahoc Waldo Washington York | Jan 9, 2024 – Jul 15, 2024 | Jul 15, 2024 | ME-2024-05 |
| MI | Eaton Ingham Ionia Kent Livingston Macomb Monroe Oakland Wayne | Aug 24, 2023 – Jun 17, 2024 | Jun 17, 2024 | MI-2024-01 |
| RI | Providence | Sep 10, 2023 – Jun 17, 2024 | Jun 17, 2024 | RI-2024-01 |
| RI | Kent Providence Washington | Jan 9, 2024 – Jul 15, 2024 | Jul 15, 2024 | RI-2024-06 |
| TN | Davidson Dickson Montgomery Sumner | Dec 9, 2023 – Jun 17, 2024 | Jun 17, 2024 | IR-2023-250 |
| WA | Spokane | Aug 18, 2023 – Jun 17, 2024 | Jun 17, 2024 | WA-2024-01 |
| WV | Boone Calhoun Clay Harrison Kanawha Roane | Aug 28, 2023 – Jun 17, 2024 | Jun 17, 2024 | WV-2024-01 |
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.
The IRS has also granted relief to taxpayers who live in or have a business in Israel, Gaza or the West Bank. Affected taxpayers with deadlines falling during the period October 7, 2023 – October 7, 2024 now have until October 7, 2024 to both file and pay most taxes due. (Notice 2023-71) (IR-2024-79).
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