The IRS has announced administrative relief for taxpayers affected by Hurricane Helene in several southeastern states. This relief postpones the deadlines for most income tax returns, income tax payments and other actions until May 1, 2025. This includes all time-sensitive actions listed in Section 7508A, Treas. Reg. Sec. 301.7508A-1(c)(1) and Rev. Proc. 2018-58 beginning on Sept. 22 for affected taxpayers in Alabama, Sept. 23 for Florida, Sept. 24 for Georgia, Sept. 25 for North Carolina, South Carolina and Virginia, and Sept. 25 for Tennessee. This includes but is not limited to:
- Corporate and individual extended income tax returns due Oct. 15 (there is no postponement for extension payments originally due April 15, 2024)
- Extended Forms 990 due Nov. 15
- Quarterly estimated tax payments due Jan. 15, 2025, and April 15, 2025
- Quarterly payroll and excise tax returns normally due on Oct. 31, 2024, Jan. 31, 2025, and April 30, 2025.
Eligibility
The relief applies to taxpayers affected by Helene across the entire states of Alabama, Georgia, North Carolina and South Carolina, but the relief in Florida, Tennessee and Virginia is limited to the specific counties or municipalities (see full list below).
- Florida: Alachua, Bay, Bradford, Calhoun, Charlotte, Citrus, Collier, Columbia, Dixie, Escambia, Franklin, Gadsden, Gilchrist, Gulf, Hamilton, Hernando, Hillsborough, Holmes, Jackson, Jefferson, Lafayette, Lee, Leon, Levy, Liberty, Madison, Manatee, Marion, Monroe, Okaloosa, Pasco, Pinellas, Santa Rosa, Sarasota, Sumter, Suwanee, Taylor, Union, Wakulla, Walton, and Washington
- Tennessee: Carter, Cocke, Greene, Hamblen, Hawkins, Johnson, Unicoi, and Washington
- Virginia: Bedford, Bland, Bristol, Buchanan, Carroll, Covington, Craig, Danville, Dickenson, Giles, Montgomery, Norton, Pittsylvania, Pulaski, Radford, Russell, and Scott
Other counties may be added as FEMA assesses damages. Check the IRS disaster page for the latest list of localities. Similar filing flexibility is available for those affected by Hurricane Milton.
Obtaining relief
According to the IRS, taxpayers located within federally declared disaster areas are automatically identified and granted filing and payment relief. The IRS uses the ZIP code from the taxpayer’s prior-year filing to make automatic determinations for relief eligibility.
Taxpayers outside the disaster area are not automatically granted relief, even if their records or certified public accountant (CPA) are in the affected zone. If this is the case, taxpayers or their representatives should contact the IRS Disaster Assistance Hotline at 866-562-5227 to request relief.
SALT relief
Please note the IRS relief does not guarantee that states and localities will provide the same administrative relief. While many have announced administrative relief to affected taxpayers and preparers for state tax purposes, such action is not always consistent with the federal relief provided, particularly with respect to transactional (i.e. non-income based) taxes. Please collaborate with SALT personnel to ensure that all state and local tax filing and payment obligations for taxpayers affected by this disaster are satisfied in a timely manner.
Other emergencies
In addition to Helene-affected areas, the IRS has provided administrative relief for taxpayers in other areas affected by other recent emergencies, including:
- Individual and business taxpayers in parts of Arkansas, Florida, Iowa, Kentucky, Mississippi, New Mexico, Oklahoma, Texas and West Virginia have until Nov. 1, 2024, to file their 2023 tax year return
- Taxpayers in all or parts of Connecticut, Florida, Illinois, Kentucky, Louisiana, Minnesota, Missouri, New York, Pennsylvania, Puerto Rico, South Dakota, Texas, Vermont, Virgin Islands and Washington state have until Feb. 3, 2025, to file their 2023 tax year returns
- Taxpayers affected by terrorist attacks in Israel, including, but not limited to, the Oct. 7, 2023, attacks can delay filing until Sept. 30, 2025. The agency detailed eligibility in Notices 2023-71 and 2024-72
Per the IRS, taxpayers eligible for the terrorism-related extension are: Any individual whose principal residence, and any business entity or sole proprietor whose principal place of business, is located in the State of Israel, the West Bank or Gaza (covered area); any individual affiliated with a recognized government or philanthropic organization and who is assisting in the covered area, such as a relief worker; any individual, business entity or sole proprietor or estate or trust whose tax return preparer or records necessary to meet a deadline for postponed acts are located in the covered area; any spouse of an affected taxpayer, solely with regard to a joint return of two married individuals; and any individual visiting the covered area who was killed, injured or taken hostage as a result of the terroristic action.
Next steps
Taxpayers that may not be able to meet required deadlines due to the above emergencies should assess whether they qualify for relief and take steps to ensure they qualify.
For more information, contact:
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