April 15, 2024, was Tax Day, the day taxes were due for most taxpayers. However, each year, the IRS extends tax deadlines for taxpayers in designated areas impacted by severe storms and natural disasters.
The IRS announces these tax deadline extensions for various states as disasters occur. The new tax deadlines may be different for different states. Also, individual states may or may not conform their state tax deadlines to the extended federal tax deadlines.
Here's a list of states with IRS tax deadline extensions for 2023 federal income tax returns (normally filed in early 2024) and other details you need to know if you live or have a business in an impacted area.
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Note: The 2023 health savings account (HSA) contributions deadline was April 15, 2024, when federal tax returns were due. However, qualifying taxpayers granted federal tax extensions due to severe storms have an extended HSA contribution deadline.
As a result, taxpayers granted relief can make prior-year HSA contributions until the date their federal tax returns are due.
States with IRS extended tax deadline due to natural disasters
The extended tax deadline for each state below might only apply to certain counties or parishes. The IRS will automatically grant tax deadline extensions for taxpayers who live or have businesses in those areas.
However, other taxpayers may qualify for relief (for example, if you had records in the affected areas), you can contact the IRS at 866-562-5227 for guidance.
Alaska
Alaska tax deadline extension
A severe storm on Nov. 20, 2023 caused a landslide above the Zimovia Highway just outside of Wrangell, Alaska. The landslide resulted in at least three confirmed fatalities and destroyed three homes.
President Joe Biden declared the Wrangell Cooperative Association of Alaska Tribal Nation a disaster area earlier this month. As a result, businesses and individuals affected by the disaster now have until July 15, 2024, to meet various federal tax filing and payment obligations originally due between Nov. 20, 2023, and July 15, 2024.
For more information, see the IRS news release for Alaska tax relief.
California
California tax deadline extension 2024
Severe storms and flooding hit the San Diego area, beginning on Jan. 21, resulting in at least three fatalities. The storms also caused damage to several hundred homes and impacted "lower-income neighborhoods" the most, according to the Gov. Gavin Newsom.
As a result, affected California businesses and individuals have until June 17, 2024, to meet various tax filing and payment obligations, including filing their 2023 federal tax returns.
Currently, this California tax deadline relief is only available for taxpayers who live or have businesses in San Diego County. However, the tax relief will extend to any California localities later added to the disaster area.
For more information, see the IRS California tax relief announcement and Kiplinger's report: California Tax Deadline Extension 2024: What You Need to Know.
Connecticut
Connecticut tax deadline extension
Severe storms and flooding hit parts of Connecticut beginning on Jan. 10, 2024. The storms caused a partial dam break, which left thousands of residents without power.
Affected businesses and residents in parts of Connecticut now have until June 17, 2024, to meet various tax deadlines originally due between Jan. 10, 2024, and June 17, 2024.
Currently, only New London County, including the Mohegan Tribal Nation and Mashantucket Pequot Tribal Nation, has been granted tax relief. However, additional areas may be added in the future.
For more information, see Tax Relief for Connecticut Storm Victims.
Hawaii
Hawaii tax deadline extension
On August 8, 2023, a devastating series of wildfires broke out in Hawaii, resulting in the loss of at least 115 lives and damage to over 3,000 properties, including several homes, businesses, and historical landmarks.
The IRS originally granted a Hawaii tax deadline extension of Feb. 15, 2024. However, the agency recently announced that extension has been extended to Aug. 7, 2024. The new deadline applies to various tax payment and filing obligations, including filing 2023 federal tax returns.
The tax relief applies to those who live or have businesses in Maui and Hawaii counties.
For more information, see IRS Further Extends Hawaii Tax Deadline Due To Wildfires.
Iowa
Iowa extended tax deadline
On May 17, the IRS granted tax relief for individuals and businesses in Iowa affected by severe storms and tornadoes that occurred on April 26, 2024. These taxpayers have until Oct. 15, 2024, to file various federal individual and business tax returns and make tax payments.
individuals and households residing or with a business in Clarke, Harrison, Mills, Polk, Pottawattamie, Ringgold, Shelby, and Union counties qualify for tax relief.
The declaration permits the IRS to postpone certain tax-filing and tax-payment deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines Additionally, affected individuals and businesses will have until Oct. 15, 2024, to file returns and pay any taxes originally due between April 26 and October 15, 2024.
The Oct. 15, 2024, deadline also applies to any payment normally due during this period, including the quarterly estimated tax payments due on June 17 and Sept. 16, 2024, and the quarterly payroll and excise tax returns normally due on April 30, 2024, and July 31, 2024.
Kentucky
Kentucky tax deadline extended by IRS
On June 7, the IRS announced tax relief for individuals and businesses in specific areas of Kentucky impacted by severe weather events, including storms, straight-line winds, tornadoes, landslides, and mudslides that began on April 2, 2024.
Affected Kentucky taxpayers now have an extended deadline until November 1, 2024, to file various federal tax returns and make necessary payments.
This relief is available to regions designated by the Federal Emergency Management Agency (FEMA). Currently, those residing or operating businesses in the counties of Boyd, Carter, Fayette, Greenup, Henry, Jefferson, Jessamine, Mason, Oldham, Union, and Whitley qualify.
Additional counties that FEMA may declare disaster areas in the future will also be eligible for the same tax relief. The most current list of qualifying localities is available on the IRS website under the "Tax relief in disaster situations" section.
Maine
IRS extends Maine tax deadline
The IRS has granted Maine tax relief to areas of the state impacted by severe storms late last year. Affected taxpayers now have extended tax deadlines of June 17, 2024, to file certain tax returns and make tax payments.
Severe storms hit areas of Maine on Dec. 17, 2023. High winds left more than half a million people without power and caused more than $20 million in public infrastructure damage.
The following Maine counties have been granted a tax deadline extension to June 17, 2024.
- Androscoggin and Franklin counties
- Hancock, Kennebec, and Oxford counties
- Penobscot and Piscataquis counties
- Somerset, Waldo, and Washington counties
For more information, see Maine Tax Relief Granted Following Severe Storms.
Note: Other areas of Maine have also been granted an IRS tax deadline extension following a separate set of severe storms and flooding that began on Jan. 9, 2024. The storms caused widespread power outages and caused millions of dollars worth of damage to businesses and homes.
Individuals who live or have businesses in the following Maine counties have until July 15, 2024, to file their 2023 federal tax returns.
- Cumberland, Hancock and Knox counties
- Lincoln, Sagadahoc and Waldo counties
- Washington and York counties
For more information, see the IRS announcement for the July 15 Maine tax deadline extension.
Michigan
Michigan tax deadline extension
At least seven tornadoes hit parts of Michigan on Aug. 24 last year, resulting in two confirmed fatalities. Hundreds of thousands of people were left without power, and the storms also caused significant property damage and road closures.
As a result, the IRS has announced extended tax deadlines for taxpayers affected by the severe weather. Qualifying Michigan taxpayers now have until June 17, 2024, to meet various tax obligations originally due between Aug. 24, 2023, and June 17, 2024. This relief applies to 2023 federal income tax returns originally due April 15, 2024.
Currently, the IRS tax deadline extensions apply to taxpayers who live or have businesses in the following Michigan counties:
- Eaton, Ingham, and Ionia
- Kent, Livingston, and Macomb
- Monroe, Oakland, and Wayne
For more information, see the IRS' Michigan tax relief news release.
Nebraska
Nebraska tax deadline extension
In an update released May 9, 2024, the IRS has expanded tax relief coverage in Nebraska disaster areas to include Boone, Greeley, Howard, and Sherman counties.
Affected individuals and businesses in Nebraska, impacted by severe storms, straight-line winds, and tornadoes starting on April 25, 2024, now have until September 3, 2024, to file various federal individual and business tax returns and make payments.
Following FEMA's disaster declaration, taxpayers residing or operating businesses in Boone, Douglas, Greeley, Howard, Sherman, and Washington counties are eligible for tax relief.
This allows the IRS to extend tax filing and payment deadlines for affected individuals and businesses. Deadlines originally set between April 25, 2024, and September 3, 2024, are now extended to September 3, 2024. This includes returns and taxes due on September 3, 2024, and those originally scheduled during the specified period.
Ohio
Ohio tax deadline extended
Individuals and businesses in Ohio affected by tornadoes that began on March 14, 2024, have been granted an extended tax filing deadline by the IRS. These taxpayers now have until September 3, 2024, to file various federal individual and business tax returns and make tax payments.
Individuals and households that reside or have a business in Auglaize, Crawford, Darke, Delaware, Hancock, Licking, Logan, Mercer, Miami, Richland, and Union counties qualify for tax relief.
Additionally, affected individuals and businesses have until Sept. 3, 2024, to file returns and pay any taxes originally due between March 14 and September 3, 2024.
See the May 16 IRS announcement for Ohio for additional information.
Oklahoma
Oklahoma tax deadline extension
In May, the IRS announced tax relief for individuals and businesses in Oklahoma affected by severe storms, straight-line winds, tornadoes, and flooding starting on April 25, 2024. These taxpayers now have until September 3, 2024, to file various federal individual and business tax returns and make tax payments.
Taxpayers residing or operating businesses in the following counties qualify for tax deadline relief:
- Craig, McClain, Nowata, and Ottawa counties
- Coal and Haskell counties
- Kay, Lincoln, Okfuskee, Pottawatomie, and Washington counties
- Johnston, Pittsburg, and Tillman counties
- Cotton County
- Washita County
- Osage and Pontotoc counties
- Okmulgee County
Deadlines originally set between April 25, 2024, and September 3, 2024, are extended to September 3, 2024. This provides affected individuals and businesses additional time to file returns and pay any taxes originally due during this period.
Rhode Island
IRS extends Rhode Island tax deadline
The IRS has granted federal tax relief for taxpayers impacted by severe storms in Providence County Rhode Island. Individuals and businesses affected by the severe storms now have until June 17, 2024 file their 2023 federal income tax returns.
Storms and four tornadoes, which caused severe flooding, hit Providence County, Rhode Island between Sept. 10 to Sept. 13, 2023. The county was issued a federal disaster area declaration earlier this year.
For more information, see Tax Relief for Rhode Island Storm Victims.
Note: Individuals and families in other parts of Rhode Island have also been granted federal tax relief. Taxpayers who live or have businesses in Kent, Providence, and Washington counties have more time to file their 2023 federal tax returns.
Following a separate set of severe storms and flooding that began on Dec. 17, 2023, and Jan. 9, 2024, impacted individuals and businesses have an extended IRS tax deadline of July 15, 2024.
For more information, see the IRS announcement for the July 15 Rhode Island tax relief.
Tennessee
Tennessee tax deadline extension
Severe tornadoes and storms hit parts of Tennessee, beginning on Dec. 9, 2023. The storms caused six fatalities and damage to more than 1,000 homes. As a result, affected taxpayers in Tennessee now have until June 17, 2024, to file their 2023 federal income tax returns.
Four Tennessee counties have been declared federal disaster areas and qualify for tax relief.
- Davidson County
- Dickson County
- Montgomery County
- Sumner County
For more information, see Tennessee Tax Deadline Extension Following Tornadoes.
Texas tax deadline extension
IRS extends Texas tax deadline
In May, the IRS granted tax relief for individuals and businesses in Texas affected by severe storms, straight-line winds, tornadoes, and flooding that began on April 26, 2024.
As a result, these taxpayers now have until Nov.1, 2024, to file various federal individual and business tax returns and make tax payments.
The tax deadline relief applies to individuals and households that reside or have a business in: Bell, Calhoun, Collin, Cooke, Denton, Eastland, Guadalupe, Hardin, Harris, Henderson, Jasper, Jones, Lamar, Liberty, Montague, Montgomery, Polk, San Jacinto, Trinity, Tyler, Walker and Waller counties.
For more information, see the IRS announcement for the Texas tax deadline.
Washington
Washington receives IRS tax deadline extension
Taxpayers who live or have businesses in Spokane County, Washington now have until June 17, 2024, to meet various tax filing and payment obligations originally due between Aug. 18, 2023, and June 17, 2024.
Beginning on Aug. 18, 2023, the Gray Fire and Oregon Road Fire consumed tens of thousands of acres and forced thousands to evacuate their homes. More than 100 buildings were destroyed, and two fatalities were reported.
If you were impacted by the Washington fires last year, see the IRS news release for more information about what tax relief is available.
West Virginia
West Virginia tax deadline extension
Between Aug. 28 and Aug 30., areas of West Virginia were hit by severe storms, which caused flooding, landslides, and mudslides.
Taxpayers affected by the storms now have until June 17, 2024 to meet various tax filing and payment deadlines originally due between Aug. 28, 2023, and June 17, 2024. The IRS announced extended tax deadlines for the following West Virginia counties:
- Boone County
- Calhoun County
- Clay County
- Harrison County
- Kanawha County
For more information, see the IRS West Virginia tax relief news release.
Note: On June 7, the IRS announced additional tax relief for individuals and businesses in West Virginia affected by severe weather, including storms, straight-line winds, tornadoes, flooding, landslides, and mudslides that started on April 2, 2024.
Taxpayers in Boone, Brooke, Cabell, Fayette, Hancock, Kanawha, Lincoln, Marshall, Nicholas, Ohio, Preston, Putnam, Tyler, Wayne, and Wetzel counties now have until November 1, 2024, to file federal individual and business tax returns and make payments.
This extension applies to deadlines falling between April 2, 2024, and November 1, 2024, moving them to the November 1, 2024 deadline. This includes individual income tax returns and payments due on April 15, 2024, as well as quarterly estimated tax payments due on April 15, June 17, and September 16, 2024. Additionally, quarterly payroll and excise tax returns, normally due on April 30, July 31, and October 31, 2024, are also extended.
The IRS will waive penalties for payroll and excise tax deposits due between April 2, 2024, and April 17, 2024, if the deposits are made by April 17, 2024.
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