04/14/2025
IRS reminder: Disaster victims in twelve states have automatic extensions to file and pay their 2024 taxes:
IR-2025-41, April 4, 2025
WASHINGTON — The Internal Revenue Service today 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 IRS normally provides relief, including postponing various tax filing and payment deadlines for any area designated by the Federal Emergency Management Agency (FEMA). If a taxpayer’s address of record is in a disaster area locality, individual and business taxpayers automatically get the extra time without having to ask for it.
The current list of eligible localities is always available on the Tax relief in disaster situations page on IRS.gov.
What areas qualify for the May 1, 2025, deadline?
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
Further tax filing extensions available
Anyone who needs a tax filing extension beyond May 1, 2025, for tax year 2024 can get it, but they must request the extra time. This type of filing extension is not an extension of time to pay.
The IRS urges anyone who needs an extension to request it electronically by April 15, 2025. Though disaster-area taxpayers also qualify to request a tax filing extension between April 15 and May 1, 2025, 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 filed electronically or on paper, the extension will give a taxpayers until Oct. 15, 2025, to file their 2024 return. The IRS emphasized that tax payments are still due by May 1, 2025. Visit IRS.gov/extensions for details.
Reminder for other disaster area taxpayers
In addition, individuals and businesses 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 Boone, Greenbrier, Lincoln, Logan, McDowell, Mercer, Mingo, Monroe, Raleigh, Summers, Wayne and Wyoming counties in West Virginia.
If you need more time to file your taxes, request an extension and pay any tax you owe by the April filing due date.