Monday September 25, 2023
Natural Disaster Tax Deadline October 16
Many taxpayers in these states experienced natural disasters and the Federal Emergency Management Agency (FEMA) declared certain counties qualified as federal disaster areas.
- Alabama Storms, winds and tornadoes on January 12, 2023 caused counties Autauga, Barbour, Chambers, Conecuh, Coosa, Dallas, Elmore, Greene, Hale, Mobile, Morgan, Sumter and Tallapoosa to be declared disaster zones.
- Georgia The January 12 storm also led to disaster designations for Butts, Crisp, Henry, Jasper, Meriwether, Newton, Pike, Spalding and Troup counties.
- California Three disasters that included exceptional drought, fire and flooding led to FEMA designations for 55 of 58 California counties. The only exceptions are Lassen, Modoc and Shasta counties.
The IRS reminded taxpayers in Florida, Georgia and South Carolina they may also qualify for extensions due to Hurricane Idalia. These taxpayers have until February 15, 2024 to file. This delay is only for filing and not for tax payments. The fire in Lahaina, Maui also led to a FEMA designation of Maui and Hawaii counties. Similarly, taxpayers in these two counties must pay on time, but may delay filing until February 15, 2024.
The IRS connects the address of record for taxpayers with FEMA designations and automatically provide filing and penalty relief. You do not need to contact the IRS. If you are in one of the designated areas and receive a late filing or penalty notice, you should call the number on the notice to have the penalty removed.
Some taxpayers live outside the designated disaster areas but may also qualify. This group includes workers for a recognized government or nonprofit organization who are assisting with relief activities in the disaster area. There is additional information on disaster recovery at DisasterAssistance.gov.