Reminder: IRS Grants Automatic Tax Extensions for Disaster Victims in Nine States

TL;DR: The Internal Revenue Service (IRS) has announced that taxpayers affected by federally declared disasters in nine U.S. states will receive automatic extensions to file and pay their 2024 federal income taxes. This guide explains who qualifies, the rules that apply, and how to apply them to your situation.

The Internal Revenue Service (IRS) has announced that taxpayers affected by federally declared disasters in nine U.S. states will receive automatic extensions to file and pay their 2024 federal income taxes. This important relief offers individuals and businesses more time to recover from hardship without the added stress of immediate tax deadlines.

Who Qualifies for the Automatic May 1, 2025, Tax Deadline?

Taxpayers living or operating businesses in the following states and counties qualify for the new May 1, 2025, deadline:

• Entire states: Alabama, Florida, Georgia, North Carolina, South Carolina
• Alaska: City and Borough of Juneau
• New Mexico: Chaves County
• Tennessee: Carter, Claiborne, Cocke, Grainger, Greene, Hamblen, Hancock, Hawkins, Jefferson, Johnson, Sevier, Sullivan, Unicoi, and Washington counties
• Virginia: Albemarle, Appomattox, Bedford, Bland, Botetourt, Buchanan, Buckingham, Carroll, Charlotte, Craig, Dickenson, Floyd, Giles, Grayson, Greene, Lee, Madison, Montgomery, Nelson, Patrick, Pittsylvania, Pulaski, Roanoke, Russell, Scott, Smyth, Tazewell, Washington, Wise, Wythe counties, and the cities of Bristol, Covington, Danville, Galax, Norton, Radford, and Roanoke

Anyone with an IRS address of record in these areas qualifies automatically,no need to file any forms or call the IRS.

What Returns and Payments Are Covered?

The May 1, 2025, deadline extension applies to:

• 2024 individual income tax returns and payments (normally due April 15)
• Quarterly estimated tax payments (due April 15)
• Calendar-year partnership and S-corporation returns (due March 17)
• Corporate and fiduciary income tax returns (due April 15)
• Other time-sensitive tax filings and payments

To learn more about qualifying documents and deadlines, visit the IRS Disaster Relief Page.

Need More Time? Here’s How to Request an Extension

Taxpayers who require more time beyond May 1 to file (but not pay) their returns can request a traditional extension until October 15, 2025. Here’s how:

• Before April 15, 2025: File Form 4868 electronically
• Between April 15 and May 1, 2025: You must file Form 4868 on paper

Remember: an extension to file is not an extension to pay. Payments must still be made by May 1 to avoid penalties and interest. For more, visit IRS.gov/extensions.

Disaster Relief Deadlines for Other Areas

Some areas not covered by the May 1 deadline have separate relief dates:

• California (Los Angeles County): October 15, 2025
• Kentucky and parts of West Virginia: November 3, 2025

Visit the IRS Disaster Situations Page for the full list of counties and deadlines.

Special Relief for U.S. Taxpayers in Israel and Nearby Regions

Taxpayers living or conducting business in Israel, Gaza, or the West Bank may defer tax filings and payments until September 30, 2025 due to the terrorist attacks. This relief applies to most tax forms and payments originally due between October 7, 2023, and September 30, 2025.

What If You’re Outside the Disaster Zone?

If you live outside the disaster area but your records or tax preparer are located inside a declared zone, you may also qualify for relief. Call the IRS Disaster Hotline at 866-562-5227 for assistance.