Following April 15, many taxpayers and tax preparers breathed a sigh of relief as another tax filing deadline passed. For other taxpayers who resided in certain federally declared disaster areas during 2024, their tax filing deadline is quickly approaching.
For tax year 2024, the IRS issued filing relief for numerous taxpayers affected by various natural disasters including Hurricane Milton and Hurricane Helene. A full list of eligible localities and relief can be found on the IRS website. Most pertinent now are those locations which received an extension until May 1, 2025, to file the following individual and business returns:
- 2024 calendar-year business returns including partnerships (Form 1065) and S-corporation returns (Form 1120S) due on March 17, 2025
- 2024 individual tax returns (Form 1040) and related payments due April 15, 2025
- 2025 first quarter estimated payments (Form 1040-ES) due April 15, 2025
- 2024 calendar-year corporate income tax returns (Form 1120) and fiduciary income tax returns (Form 1041) and related payments due April 15, 2025
- Various other tax filings for payroll, tax-exempt organizations and others may also have received an extension depending upon the specific disaster
Taxpayers whose IRS address of record is in one of the following areas is eligible for the May 1, 2025, automatic extension:
- All taxpayers in Alabama, Florida, Georgia, North Carolina and South Carolina
- Residents of the city and borough of Juneau, Alaska.
- Residents of Chaves County, New Mexico.
- Residents of Carter, Claiborne, Cocke, Grainger, Greene, Hamblen, Hancock, Hawkins, Jefferson, Johnson, Sevier, Sullivan, Unicoi and Washington counties in Tennessee
