The IRS has issued multiple disaster relief notices for various states. See below for the current states and counties where tax-filing and tax-payment deadline relief is provided extending various due dates.
Please note that if you are a taxpayer located in a an area that is not covered by the IRS relief indicated below, you may still be eligible for relief if your practitioner, who maintains your records necessary to meet filing or payment deadlines, is located in a disaster area.
In addition, practitioners located in a disaster area can request federal relief on behalf of their clients who are not located in a designated disaster area. To learn more about submitting a request, please refer to the “Bulk Requests from Practitioners for Disaster Relief“.
Alabama – IRS Announcement IR-2023-33
Storm victims in Alabama in the counties listed below with deadlines falling on or after January 12, 2023 and before October 16, 2023, are granted additional time through October 16, 2023, to file returns and pay any taxes that were originally due during this period. The October 16, 2023 deadline also applies to any estimated tax payments, quarterly payroll and excise tax returns normally due during this period.
| Autauga | Dallas | Morgan |
| Barbour | Elmore | Sumter |
| Chambers | Greene | Tallapoosa |
| Conecuh | Hale | |
| Coosa | Mobile |
Arkansas – IRS Announcement IR-2023-68
Storm and Tornado victims in Arkansas in the counties listed below with deadlines falling on or after March 31, 2023 and before July 31, 2023, are granted additional time through July 31, 2023, to file returns and pay any taxes that were originally due during this period. The July 31, 2023 deadline also applies to any estimated tax payments, quarterly payroll and excise tax returns normally due during this period.
| Cross | Lonoke | Pulaski |
California – IRS Announcement IR-2023-01, CA-2023-02, CA-2023-03
For a detailed comparison of the three disaster relief notices providing storm relief for various counties in California, see our full article here.
Florida – IRS Announcement FL-2023-04
Victims of severe storms, straight-line winds and tornadoes in Florida in the counties listed below with deadlines falling on or after April 12, 2023 and before August 15, 2023, are granted additional time through August 15, 2023, to file returns and pay any taxes that were originally due during this period. The August 15, 2023 deadline also applies to any estimated tax payments, quarterly payroll and excise tax returns normally due during this period.
| Broward County |
Georgia – IRS Announcement GA-2023-01
Storm victims in Georgia in the counties listed below with deadlines falling on or after January 12, 2023 and before October 16, 2023, are granted additional time through October 16, 2023, to file returns and pay any taxes that were originally due during this period. The October 16, 2023 deadline also applies to any estimated tax payments, quarterly payroll and excise tax returns normally due during this period.
| Butts | Jasper | Pike |
| Crisp | Meriwether | Spalding |
| Henry | Newton | Troup |
Indiana – IRS Announcement IN-2023-02
Victims of severe storms, straight-line winds and tornadoes in Indiana in the counties listed below with deadlines falling on or after March 31, 2023 and before July 31, 2023, are granted additional time through July 31, 2023, to file returns and pay any taxes that were originally due during this period. The July 31, 2023 deadline also applies to any estimated tax payments, quarterly payroll and excise tax returns normally due during this period.
| Allen | Howard | Morgan |
| Benton | Johnson | Owen |
| Clinton | Lake | Sullivan |
| Grant | Monroe | White |
Mississippi – IRS Announcement MS-2023-02
Victims of severe storms, straight-line winds and tornadoes in Mississippi in the counties listed below with deadlines falling on or after March 24, 2023 and before July 31, 2023, are granted additional time through July 31, 2023, to file returns and pay any taxes that were originally due during this period. The July 31, 2023 deadline also applies to any estimated tax payments, quarterly payroll and excise tax returns normally due during this period.
| Carroll | Monroe |
| Humphreys | Sharkey |
New York – IRS Announcement NY-2023-04
New York winter storm and snowstorm victims in the counties listed below with deadlines falling on or after December 23, 2022 and before May 15, 2023, are granted additional time through May 15, 2023 to file returns and pay any taxes that were originally due during this period. The May 15, 2023 deadline also applies to any estimated tax payments, quarterly payroll and excise tax returns normally due during this period.
| Erie | Niagara | Suffolk |
| Genesee | St. Lawrence |
Oklahoma – IRS Announcement OK-2023-01
Victims of severe storms, straight-line winds and tornadoes in Oklahoma in the counties listed below with deadlines falling on or after April 19, 2023 and before August 31, 2023, are granted additional time through August 31, 2023 to file returns and pay any taxes that were originally due during this period. The August 31, 2023 deadline also applies to any estimated tax payments, quarterly payroll and excise tax returns normally due during this period.
| Cleveland | McClain | Pottawatomie |
Tennessee – IRS Announcement IR-2023-75
Tennessee victims of severe storms, straight-line winds and tornadoes in the counties listed below with deadlines falling on or after March 31, 2023 and before July 31, 2023, are granted additional time through July 31, 2023 to file returns and pay any taxes that were originally due during this period. The July 31, 2023 deadline also applies to any estimated tax payments, quarterly payroll and excise tax returns normally due during this period.
| Cannon | Lewis | Tipton |
| Hardeman | Macon | Wayne |
| Hardin | McNairy | |
| Haywood | Rutherford |
Commonwealth – Northern Mariana Islands – IRS Announcement NMI-2023-01
Victims of Typhoon Mawar in the Commonwealth of the Northern Mariana Islands in the areas listed below with deadlines falling on or after May 22, 2023 and before October 2, 2023, are granted additional time through October 2, 2023 to file returns and pay any taxes that were originally due during this period. The October 2, 2023 deadline also applies to any estimated tax payments, quarterly payroll and excise tax returns normally due during this period.
| Agrihan | Pagan | Saipan |
| Alamagan | Rota | Tinian |
Territory – Guam – IRS Announcement GU-2023-01
Victims of Typhoon Mawar in Guam with deadlines falling on or after May 22, 2023 and before October 2, 2023, are granted additional time through October 2, 2023 to file returns and pay any taxes that were originally due during this period. The October 2, 2023 deadline also applies to any estimated tax payments, quarterly payroll and excise tax returns normally due during this period.