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 |
| AR | Baxter Benton Boone Carroll Fulton Greene Madison Marion Nevada Randolph Sharp | May 24, 2024 – Nov 1, 2024 | Nov 1, 2024 | AR-2024-01 |
| 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 |
| FL | Baker Columbia Gadsden Hamilton Jefferson Lafayette Leon Liberty Madison Santa Rosa Suwannee Taylor Wakulla | May 10, 2024 – Nov 1, 2024 | Nov 1, 2024 | FL-2024-06 |
| FL | Alachua Baker Bay Bradford Brevard Calhoun Charlotte Citrus Clay Collier Columbia DeSoto Dixie Duval Escambia Flagler Franklin Gadsden Gilchrist Glades Gulf Hamilton Hardee Hendry Hernando Highlands Hillsborough Holmes Jackson Jefferson Lafayette Lake Lee Leon Levy Liberty Madison Manatee Marion Monroe Nassau Okaloosa Okeechobee Orange Osceola Pasco Pinellas Polk Putnam Santa Rosa Sarasota Seminole St. Johns Sumter Suwannee Taylor Union Volusia Walton Wakulla Washington | Aug 1, 2024 – Feb 3, 2025 | Feb 3, 2025 | FL-2024-07 |
| GA | Appling Atkinson Bacon Ben Hill Berrien Brantley Brooks Bryan Bulloch Burke Camden Candler Charlton Chatham Clinch Coffee Colquitt Cook Crisp Decatur Dodge Echols Effingham Emanuel Evans Glynn Grady Irwin Jeff Davis Jefferson Jenkins Johnson Lanier Laurens Liberty Long Lowndes McIntosh Mitchell Montgomery Pierce Richmond Screven Tattnall Telfair Thomas Tift Toombs Treutlen Turner Ware Wayne Wheeler Wilcox Worth | Aug 4, 2024 – Feb 3, 2025 | Feb 3, 2025 | GA-2024-06 |
| HI | Maui Hawaii | Aug 8, 2023 – Aug 7, 2024 | Aug 7, 2024 | IR-2024-82 |
| IA | Clarke Crawford Harrison Mills Polk Pottawattamie Ringgold Shelby Union | Apr 26, 2024 – Oct 15, 2024 | Oct 15, 2024 | IA-2024-03 |
| IA | Adair Adams Buena Vista Butler Calhoun Cedar Cherokee Clay Dallas Franklin Hamilton Hancock Harrison Humboldt Iowa Jackson Jasper Kossuth Marshall Mitchell Montgomery Muscatine Polk Pottawattamie Poweshiek Shelby Story Tams Wright | May 20, 2024 – Nov 1, 2024 | Nov 1, 2024 | IA-2024-04 |
| IA | Des Moines Dickinson Emmet Floyd Howard Lyon Monona O’Brien Osceola Palo Alto Plymouth Pocahontas Scott Sioux Winnebago Winneshiek Woodbury Worth | Jun 16, 2024 – Nov 1, 2024 | Nov 1, 2024 | IA-2024-08 |
| KY | Boyd Carter Fayette Greenup Henry Jefferson Jessamine Mason Oldham Union Whitley | Apr 2, 2024 – Nov 1, 2024 | Nov 1, 2024 | KY-2024-02 |
| KY | Adair Allen Ballard Barren Breckinridge Butler Caldwell Calloway Carlisle Christian Clay Clinton Crittenden Cumberland Edmonson Estill Fulton Garrard Graves Grayson Green Greenup Harlan Hart Hickman Hopkins Jackson Knox Larue Laurel Lee Leslie Livingston Logan Lyon Marshall McCracken McCreary McLean Meade Menifee Metcalfe Monroe Muhlenberg Ohio Owsley Perry Pulaski Rockcastle Russell Simpson Todd Trigg Warren Washington Wayne Whitley Woodford | May 21, 2024 – Feb 3, 2025 | Feb 3, 2025 | KY-2024-03 |
| MA | Bristol Worcester | Sep 11, 2023 – Jul 31, 2024 | Jul 31, 2024 | MA-2024-06 |
| 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 |
| MO | Barry Bollinger Butler Carter Howell Madison McDonald New Madrid Oregon Reynolds Ripley Scott Shannon Stoddard Texas | May 19, 2024 – Feb 3, 2025 | Feb 3, 2025 | MO-2024-14 |
| MS | Hancock Hinds Humphreys Madison Neshoba Scott | Apr 8, 2024 – Nov 1, 2024 | Nov 1, 2024 | MS-2024-11 |
| NC | Alamance Alleghany Anson Beaufort Bertie Bladen Brunswick Cabarrus Camden Carteret Caswell Chatham Chowan Columbus Craven Cumberland Currituck Dare Davie Davidson Duplin Durham Edgecombe Forsyth Franklin Gates Granville Greene Guilford Halifax Harnett Hertford Hoke Hyde Iredell Johnston Jones Lee Lenoir Martin Mecklenburg Montgomery Moore Nash New Hanover Northampton Onslow Orange, Pamlico Pasquotank Pender Perquimans Person Pitt Randolph Richmond Robeson Rockingham Rowan Sampson Scotland Stanly Stokes Surry Tyrrell Union Vance Wake Warren Washington Wayne Wilkes Wilson Yadki | Aug 5, 2024 – Feb 3, 2025 | Feb 3, 2025 | NC-2024-07 |
| NE | Boone Douglas Greeley Howard Sherman Washington | Apr 25, 2024 – Sep 3, 2024 | Sep 3, 2024 | NE-2024-12 |
| NM | Lincoln Otero Rio Arriba San Juan Land of Mescalero Tribe | Jun 17, 2024 – Nov 1, 2024 | Nov 1, 2024 | NM-2024-05 |
| OH | Auglaize Crawford Darke Delaware Hancock Licking Logan Mercer Miami Richland Union | Mar 14, 2024 – Sep 3, 2024 | Sep 3, 2024 | OH-2024-01 |
| OK | Blaine Caddo Cluster Delaware Jackson Mayes Muskogee Roger Mills Rogers Woods | May 19, 2024 – Nov 1, 2024 | Nov 1, 2024 | OK-2024-02 |
| RI | Newport | Jan 9, 2023 – Jul 15, 2024 | Jul 15, 2024 | RI-2024-06 |
| RI | Kent Providence Washington | Dec 17, 2023 – Jul 15, 2024 | Jul 15, 2024 | RI-2024-05 |
| SC | All 46 Counties | Aug 4, 2024 – Feb 3, 2025 | Feb 3, 2025 | SC-2024-07 |
| TN | Davidson Dickson Montgomery Sumner | Dec 9, 2023 – Jun 17, 2024 | Jun 17, 2024 | IR-2023-250 |
| TX | Anderson Austin Bailey Baylor Bell Blanco Bosque Bowie Brown Caldwell Calhoun Cass Cherokee Clay Cochran Coke Coleman Collin Concho Cooke Coryell Dallas Delta Denton Eastland Ellis Falls Fannin Freestone Gonzales Grimes Guadalupe Hamilton Hardin Harris Hays Henderson Hill Hockley Hopkins Houston Jasper Jones Kaufman Lamar Lampasas Lee Leon Liberty Limestone Lynn Madison McCulloch Milam Mills Montague Montgomery Morris Navarro Newton Panola Polk Rains Red River Robertson Rockwall Rusk San Augustine San Jacinto San Saba Shelby Smith Sterling Terrell Titus Trinity Tyler Van Zandt Walker Waller Washington | Apr 26, 2024 – Nov 1, 2024 | Nov 1, 2024 | TX-2024-13 |
| TX | Anderson Angelina Aransas Austin Bowie Brazoria Brazos Burleso Calhoun Cameron Camp Cass Chambers Cherokee Colorado Dewitt Fayette Fort Bend Freestone Galveston Goliad Gregg Grimes Hardin Harris Harrison Hidalgo Houston Jackson Jasper Jefferson Kenedy Kleberg Lavaca Lee Leon Liberty Madison Marion Matagorda Milam Montgomery Morris Nacogdoches Newton Nueces Orange Panola Polk Refugio Robertson Rusk Sabine San Augustine San Jacinto San Patricio Shelby Trinity Tyler Upshur Victoria Walker Waller Washington Webb Wharton Willacy | Jul 5, 2024 – Feb 3, 2025 | Feb 3, 2025 | TX-2024-08 |
| 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 |
| WV | Boone Brooke Cabell Fayette Hancock Kanawha Lincoln Marshall Nicholas Ohio Preston Putnam Tyler Wayne Wetzel | Apr 2, 2024 – Nov 1, 2024 | Nov 1, 2024 | WV-2024-03 |
| WV | Doddridge Gilmer Roane Wood | Apr 11, 2024 – Nov 1, 2024 | Nov 1, 2024 | WV-2024-04 |
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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