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 |
Alaska – IRS Announcement AK-2023-10
Taxpayers affected by flooding in Alaska in the counties listed below with deadlines falling on or after May 12, 2023 and before October 31, 2023 now have until October 31, 2023 to file various individual and business tax returns and make payments. The October 31, 2023 deadline also applies to any estimated tax payments, quarterly payroll and excise tax returns, as well as Partnerships, S-Corps, and Tax-Exempt organizations. This relief does not include payments related to 2022 tax returns originally due on April 18, 2023.
| Bering Strait | Kuspuk | Lower Yukon |
| Copper river | Lower Kuskokwim | Yukon Flats |
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 CA-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-2023-06
Taxpayers affected by Hurricane Idalia in the following counties in Florida with deadlines falling on or after April 12, 2023 and before February 15, 2024 now have until February 15, 2024, to file various individual and business tax returns and make tax payments. The February 15, 2024 deadline also applies to any estimated tax payments, quarterly payroll and excise tax returns, as well as Partnerships, S-Corps, and Tax Exempt organizations. Penalties on payroll and excise tax returns normally due between April 12, 2023 and April 27, 2023 will be waived if the deposits are made by April 27, 2023 and penalties on payroll and excise tax deposits due between August 27, 2023 and September 11, 2023 will be waived if the deposits are made by September 11, 2023.. This relief does not include payments related to 2022 tax returns originally due on April 18, 2023.
| Alachua | Collier | Gulf | Leon | Pasco | Taylor |
| Baker | Columbia | Hamilton | Levy | Pinellas | Union |
| Bay | DeSoto | Hardee | Liberty | Polk | Volusia |
| Bradford | Dixie | Hernando | Madison | Putnam | Wakulla |
| Brevard | Duval | Hillsborough | Manatee | Sarasota | |
| Calhoun | Flagler | Jefferson | Marion | Seminole | |
| Charlotte | Franklin | Lafayette | Nassau | St. Johns | |
| Citrus | Gadsden | Lake | Orange | Sumter | |
| Clay | Gilchrist | Lee | Osceola | Suwannee |
Georgia – IRS Announcement IR-2023-168 & IR-2023-174
Victims of Hurricane Idalia in the following counties in Georgia with deadlines falling on or after August 30, 2023 and before February 15, 2024 now have until February 15, 2024, to file individual and business tax returns and make payments. The February 15, 2024 deadline also applies to any estimated tax payments, quarterly payroll and excise tax returns, as well as Partnerships, S-Corps, and Tax-Exempt organizations. This relief does not include payments related to 2022 tx returns originally due on April 18, 2023
| Appling | Burke | Cook | Lowndes | Toombs |
| Atkinson | Camden | Echols | Montgomery | Treutlen |
| Bacon | Candler | Emanuel | Pierce | Ware |
| Berrien | Charlton | Glynn | Screven | Wayne |
| Brantley | Clinch | Jeff Davis | Tattnall | |
| Brooks | Coffee | Jenkins | Thomas | |
| Bulloch | Colquitt | Lanier | Tift |
Due to the severe storms, Straight-line winds and tornados in Georgia the following counties have until October 16, 2023 for tax filings and payments normally due on April 18, 2023.
| Butts | Jasper | Pike |
| Crisp | Meriwether | Spalding |
| Henry | Newton | Troup |
Hawaii – IRS Announcement IR-2023-151
Taxpayers affected by wildfires in the counties of Maui and Hawaii with deadlines falling on or after August 8, 2023 and before February 15, 2024 are granted tax relief, extending the deadline for federal individual and business tax returns and payments until February 15, 2024. The February 15, 2024 deadline also applies to any estimated tax payments, quarterly payroll and excise tax returns, as well as Partnerships, S-Corps, and Tax-Exempt organizations. This relief does not include payments related to 2022 tax returns originally due on April 18, 2023.
Illinois – IRS Announcement IL-2023-06
Taxpayers affected by severe storms and flooding in the counties of Illinois listed below with deadlines falling on or after June 29, 2023 and before October 31, 2023 now have until October 31, 2023, to file various individual and business tax returns and make tax payments. The October 31, 2023 deadlinealso applies to any estimated tax payments, quarterly payroll and excise tax returns, as well as Partnerships, S-Corps, and Tax-Exempt organizations. This relief does not include payments related to 2022 tax returns originally due on April 18, 2023.
| Christian | DeWitt | McDonough | Sangamon |
| Clark | Douglas | Monroe | Scott |
| Coles | Edgar | Morgan | Vermilion |
| Cook | Hancock | Moultrie | Warren |
| Cumberland | Macon | Pike | Washington |
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 | Owen |
| Benton | Johnson | Sullivan |
| Brown | Lake | White |
| Clinton | Monroe | |
| Grant | Morgan |
Louisiana – IRS Announcement IR-2023-184
Those affected by seawater intrusion in the following parishes with deadlines falling on or after September 20, 2023 and before February 15, 2024 now have until February 15, 2024 to file individual and business tax returns and make payments. The February 15, 2024 deadline also applies to any estimated tax payments, quarterly payroll and excise tax returns, as well as Partnerships, S-Corps, and Tax-Exempt organizations. This relief does not include payments related to 2022 tax returns originally due on April 18, 2023.
| Jefferson | Plaquemines |
| Orleans | St. Bernard |
Maine – IRS Announcement ME-2023-03
Victims of Hurricane Lee in all 16 counties in Maine with deadlines falling on or after September 15, 2023 and before February 15, 2024 now have until February 15, 2024 to file various Federal Individual and Business Tax returns and make payments. The February 15, 2024 deadline also applies to any estimated tax payments, quarterly payroll and excise tax returns, as well as Partnerships, S-Corps, and Tax-Exempt organizations.
| Androscoggin | Hancock | Oxford | Somerset |
| Aroostook | Kennebec | Penobscot | Waldo |
| Cumberland | Knox | Piscataquis | Washington |
| Franklin | Lincoln | Sagadhoc | York |
Massachusetts – IRS Announcement MA-2023-04
Victims of Hurricane Lee in all 14 counties in Massachusetts with deadlines falling on or after September 15, 2023 and before February 15, 2024 now have until February 15, 2024 to file various Individual and Business Tax returns and make payments. The February 15, 2024 deadline also applies to any estimated tax payments, quarterly payroll and excise tax returns, as well as Partnerships, S-Corps, and Tax-Exempt organizations.
| Barnstable | Franklin | Norfolk |
| Berkshire | Hampden | Plymouth |
| Bristol | Hampshire | Suffolk |
| Dukes | Middlesex | Worcester |
| Essex | Nantucket |
Mississippi – IRS Announcement MS-2023-02
Taxpayers affected by the storms, straight-line winds and tornadoes in Mississippi in the counties listed below with deadlines falling on or after March 24, 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.
| Adams | Covington | Itawamba | Jones | Newton | Smith |
| Amite | Franklin | Jackson | Lawrence | Perry | Warren |
| Attala | Greene | Jasper | Leake | Rankin | Wayne |
| Caliborne | Holmes | Jefferson | Madison | Scott | Yazoo |
| Copiah | Humphreys | Jefferson Davis | Neshoba | Simpson | Mississippi Choctaw Indian Reservation |
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
Taxpayers affected by the 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 |
South Carolina – IRS Announcement IR-2023-163
Taxpayers affected by Hurricane Idalia in all counties of South Carolina with deadlines falling on or after August 29, 2023 and before February 15, 2024 now have until February 15, 2024, to file various individual and business tax returns and make tax payments. The February 15, 2024 deadline also applies to any estimated tax payments, quarterly payroll and excise tax returns normally due during this period. This relief does not include payments related to 2022 tax returns originally due on April 18, 2023.
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 | Haywood | McNairy | Wayne |
| Giles | Johnson | Morgan | |
| Hardeman | Lewis | Rutherford | |
| Hardin | Macon | Tipton |
Vermont – IRS Announcement IR-2023-125
Flooding victims anywhere in Vermont with deadlines falling on or after July 7, 2023 and before November 15, 2023 now have until November 15, 2023, to file various individual and business tax returns and make tax payments. The November 15, 2023 deadline also applies to the third quarterly estimated tax payment normally due on September 15, 2023, as well as the quarterly payroll and excise tax returns normally due on July 31, 2023 and October 31, 2023. Penalties on payroll and excise tax deposits due between July 7 and July 25 will be waived if the deposits are made by July 25. This relief does not include payments related to 2022 tax returns originally due on April 18, 2023.
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 |
Farmers and Ranchers – IRS Announcement IR-2023-179
Due to the drought and many farmers/ranchers being forced to sell their livestock they may qualify for an extended period for replacing the livestock and deferring tax on resulting gains. This relief applies to 49 states, the District of Colombia, two U.S. Territories, and two Independent nations. This will Primarily cover capital gains from the sale of dairy or breeding livestock due to drought with a Four-Year replacement period instead of the usual two. Please view the IRS Notice 2023-67 to see if you qualify.
Israel – IRS Announcement IR-2023-179
Tax relief is being provided for those affected by the terrorist attacks in the State of Israel. Individual and business tax returns or will now have until October 7, 2024. The IRS is automatically identifying taxpayers whose principal residence or place of business is located in the covered areas. The IRS Notice 2023-71 provides more information on this specific relief.
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, as well as Partnerships, S-Corps, and Tax-Exempt organizations. Penalties on payroll and excise tax deposits due between May 22, 2023 and June 6, 2023, will be abated as long as the tax deposits are made by June 6, 2023.
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