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Important Tax Deadline Extensions Due to Hurricanes Debbie and Helene
Steve Moss
The Internal Revenue Service (IRS) has announced significant tax relief measures for taxpayers affected by Hurricane Debby and Hurricane Helene. This blog post summarizes the key details of these extensions, including new deadlines, qualifying regions, and affected tax documents.
 
Extended Deadlines
 
Hurricane Debby
Initially, the IRS extended the deadline to February 3, 2024, for taxpayers affected by Hurricane Debby1. However, due to the impact of Hurricane Helene, this deadline has been further extended.
 
Hurricane Helene
The IRS has now postponed various tax filing and payment deadlines to May 1, 2025, for victims of Hurricane Helene. This extension also applies to those previously affected by Hurricane Debby.
 
Who Qualifies for Relief
 
Eligibility by Geographic Region:
 
The IRS has extended tax deadlines for taxpayers affected by Hurricane Helene in the following areas:

Entire States:

  • North Carolina
  • South Carolina
  • Alabama
  • Georgia

Partial State Coverage:

  • Florida (parts of the state)
  • Tennessee (parts of the state)
  • Virginia (parts of the state)
 
It's important to note that the IRS is offering this relief to taxpayers in any area designated by the Federal Emergency Management Agency (FEMA) as qualifying for individual assistance.
 
Note: Any areas added to the disaster area at a later date will also qualify for tax relief.
 
Delayed Filings and Payments
 
The following returns and payments, originally due between September 24, 2024 and May 1, 2025:
 
  • 2023 business and individual tax returns, with valid extensions to September 15, 2023 and October 15, 2023, respectively,  now due May 1, 2025.
  • Individuals with a valid extension to file their 2023 return, which was due to expire on October 15, 2024.
  • Individuals and businesses with 2024 returns normally due in March or April 2025.
  • Calendar-year corporations with 2023 extensions expiring on October 15, 2024.
  • Quarterly estimated tax payments due on September 16, 2024, January 15, 2025, and April 15, 2025.
  • Quarterly payroll and excise tax returns due on October 31, 2024, January 31, 2025, and April 30, 2025.
 
Penalty Abatement:

Penalties on payroll and excise tax deposits due on or after September 24, 2024, and before October 9, 2024, will be abated if the deposits are made by October 9, 2024.

 
What Is Not Delayed:
 
While the IRS has provided broad relief, it's important to note that not all tax obligations are automatically delayed. Taxpayers should be aware that:
 
  • Tax Payments Related to 2023 Returns: Individuals who had a valid extension to file their 2023 return, which was due to run out on October 15, 2024, are not granted an extension for the tax payments related to these 2023 returns. These payments were originally due on April 15, 2024, and are not eligible for the relief.
  • Information returns in the W-2, 1094, 1095, 1097, 1098, or 1099 series are not covered by this relief.
  • Employment and excise tax deposits are not eligible for an extension.
 
Additional Considerations
 
  • The IRS automatically provides filing and penalty relief to taxpayers with IRS addresses of record located in the disaster area
  • Taxpayers outside the disaster area who qualify for relief need to contact the IRS disaster hotline to request relief
  • Affected taxpayers who receive a late filing or late payment penalty notice should call the number on the notice to have the penalty abated
  • The tax relief applies to areas that were previously affected by Tropical Storm Debby, with deadlines now further postponed to May 1, 2025.
  • Taxpayers who live outside the disaster area but whose records necessary to meet a deadline are located in the affected area may also qualify for relief.
  • The IRS automatically provides filing and penalty relief to taxpayers with an IRS address of record located in the disaster area.
  • For those unsure if they qualify, it's advisable to contact the IRS disaster hotline at 866-562-5227 for clarification on eligibility for tax relief.
 
This extended relief provides crucial support for individuals and businesses struggling to recover from the impacts of Hurricanes Debby and Helene. If you're in an affected area or have tax documents located in these regions, be sure to take advantage of these extensions. 
 

IRS Disaster Resources:

 

 

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