Taxpayers in disaster areas get May 1 deadline

Individuals and businesses in about a dozen states that were hit by natural disasters last year will have at least a few extra weeks to file their taxes or ask for an extension beyond April 15.

The Internal Revenue Service said that for individuals and businesses in areas covered by 2024 disaster declarations, their 2024 federal income tax returns and tax payments for tax year 2024 will be due on Thursday, May 1, 2025. Taxpayers in three more states will get fall deadlines.

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

• Taxpayers in the entire states of Alabama, Florida, Georgia, North Carolina and South Carolina;
• Alaska, in the City and Borough of Juneau;
• New Mexico, in Chaves County;
• Tennessee, in Carter, Claiborne, Cocke, Grainger, Greene, Hamblen, Hancock, Hawkins, Jefferson, Johnson, Sevier, Sullivan, Unicoi and Washington Counties; and,
• Virginia, in 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.

In addition, individuals and businesses in three other states can wait until this fall to file their 2024 returns and pay any taxes due. This includes:

• Oct. 15, 2025, for Los Angeles County in California, related to the January wildfires.
• Nov. 3, 2025, for all of Kentucky and for Boone, Greenbrier, Lincoln, Logan, McDowell, Mercer, Mingo, Monroe, Raleigh, Summers, Wayne and Wyoming Counties in West Virginia.

On top of that, taxpayers who live or have a business in Israel, Gaza or the West Bank, and certain other taxpayers affected by the terrorist attacks in the State of Israel have until Sept. 30, 2025, to file and pay taxes. This includes most returns and taxes due from Oct. 7, 2023, through Sept. 30, 2025, including Form 1040 and 1120 series returns.

Tax-filing extensions beyond May 1, 2025, for tax year 2024 are available, but the affected taxpayers will have to request the extra time. However, this type of filing extension isn't an extension of the time to pay the taxes due.

The IRS is urging anyone who needs an extension to request it electronically by April 15, 2025. It's important to note that disaster-area taxpayers also qualify to request a tax filing extension between April 15 and May 1, 2025, but these requests cannot be filed electronically. They can be filed only on paper using Form 4868, "Application for Automatic Extension of Time to File U.S. Individual Income Tax Return."

Whether the request is filed electronically or on paper, the extension will give taxpayers until Oct. 15, 2025, to file their 2024 return. The IRS stressed that tax payments are still due by May 1, 2025. For more details, visit IRS.gov/extensions.

Returns and payments that are eligible for automatic extensions include:

• Calendar year 2024 partnership and S corporation returns normally due on March 17;
• 2024 individual income tax returns and payments normally due on April 15;
• Quarterly estimated tax payments normally due on April 15; and,
• Calendar year 2024 corporate and fiduciary income tax returns and payments normally due on April 15.

Other kinds of tax returns, payments and time-sensitive tax-related actions can also qualify for the extra time. More details are available on the Disaster assistance and emergency relief for individuals and businesses page on IRS.gov.