Tax breaks in disaster-affected areas

It’s that time again when natural disasters occur. From tornadoes, wildfires, and floods to earthquakes and storms, the IRS typically issues bulletins with scheduled delays in filing. The Intuit® Tax Pro Center will update this article whenever a new bulletin is available, so check back frequently to get clear guidance and you, your firm, and your clients.

All of Arkansas qualifies for disaster tax relief; various deadlines postponed to Nov. 3

The IRS announced tax relief for individuals and businesses in the entire state of Arkansas affected by severe storms, tornadoes, and flooding that began on April 2, 2025. These taxpayers, including Form 1040 filers, now have until Nov. 3, 2025, to file various federal individual and business tax returns and make tax payments. This means that individuals and households that reside or have a business in any of Arkansas’s 75 counties qualify for tax relief. The current list of eligible localities is always available on the Tax Relief in Disaster Situations page on IRS.gov.

All of Tennessee qualifies for disaster tax relief; various deadlines postponed to Nov. 3

The IRS announced tax relief for individuals and businesses in the entire state of Tennessee affected by severe storms, straight-line winds, tornadoes and flooding that began on April 2, 2025. These taxpayers now have until Nov. 3, 2025, to file various federal individual and business tax returns and make tax payments. This means that individuals and households that reside or have a business in Tennessee’s 95 counties qualify for tax relief. The current list of eligible localities is always available on the Tax Relief in Disaster Situations page on IRS.gov.

Disaster victims in 9 states have automatic extensions to file and pay their 2024 taxes: April 4, 2025

The IRS reminds individuals and businesses in areas covered by 2024 disaster declarations that their 2024 federal income tax returns and tax payments for tax year 2024 are due on Thursday, May 1, 2025. Taxpayers in three additional states face fall deadlines. The current list of eligible localities is always available on the Tax Relief in Disaster Situations page on IRS.gov.

The May 1, 2025, deadline applies to taxpayers affected by FEMA disaster declarations issued during 2024. These include:

• Taxpayers in the entire states of Alabama, Florida, Georgia, North Carolina, and South Carolina
• Alaska – The 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 and Botetourt counties; Bristol City; Buchanan, Buckingham, Carroll and Charlotte counties; Covington City; Craig County; Danville City; Dickenson and Floyd counties; Galax City; Giles, Grayson, Greene, Lee, Madison, Montgomery and Nelson counties; Norton City; Patrick, Pittsylvania and Pulaski counties; Radford City; Roanoke City; Roanoke, Russell, Scott, Smyth, Tazewell, Washington, Wise and Wythe counties

West Virginia: March 17, 2025

The IRS recently announced today tax relief for individuals and businesses in parts of West Virginia affected by severe storms, straight-line winds, flooding, landslides and mudslides that began on Feb. 15, 2025. These taxpayers now have until Nov. 3, 2025, to file various federal individual and business tax returns and make tax payments. The IRS is offering relief to any area designated by the Federal Emergency Management Agency (FEMA). Currently, individuals and households that reside or have a business in Logan, McDowell, Mercer, Mingo, Wayne, and Wyoming counties qualify for tax relief.

The same relief will be available to any other counties added later to the disaster area. The current list of eligible localities is always available on the tax relief in disaster situations page on IRS.gov.

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