Disasters outside of California

Taxpayers should write the name of the disaster (for example, Iowa severe storms and tornadoes) in blue or black ink at the top of their tax return to alert FTB.
If taxpayers are filing electronically, they should follow the software instructions to enter disaster information.

The California disaster relief periods for the listed disasters are the same as the disaster relief periods announced by the IRS for each disaster.

List of disasters outside California

2024

Date Declared Start Date End Date Country or Territories Impacted Relief Granted
10/13/2023 10/07/2023 10/07/2024 State of Israel, the West Bank and Gaza Individuals who had a valid extension to file their 2022 return due to run out on Oct. 16, 2023. The IRS noted, however, that because tax payments related to these 2022 returns were due on April 18, 2023, those payments are not eligible for this relief. So, these individuals filing on extension have more time to file, but not to pay.
Calendar-year corporations whose 2022 extensions run out on Oct. 16, 2023. Similarly, these corporations have more time to file, but not to pay.
2023 individual and business returns and payments normally due on March 15 and April 15, 2024. So, these individuals and businesses have both more time to file and more time to pay.
Quarterly estimated income tax payments normally due on Jan. 16, April 15, June 17 and Sept. 16, 2024.
Calendar-year tax-exempt organizations whose extensions run out on Nov. 15, 2023.
Date Declared Start Date End Date Counties Impacted Relief Granted
05/17/2024 04/26/2024 10/15/2024 Clarke, Crawford, Harrison, Mills, Polk, Pottawattamie, Ringgold, Shelby, and Union Affected individuals and businesses will have until Oct. 15, 2024, to file returns and pay any taxes that were originally due during this period.
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.
Date Declared Start Date End Date Counties Impacted Relief Granted
05/28/2024 04/26/2024 11/01/2024 Anderson, Austin, Bailey, Baylor, Bell, Blanco, Bosque, Brown, Caldwell, Calhoun, Cass, Cherokee, Clay, Cochran, Coke, Coleman, Collin, Concho, Cooke, Coryell, Dallas, Delta, Denton, Eastland, Ellis, Falls, Fannin, Freestone, Gonzales, Grimes, Guadalupe, Hamilton, Hardin, Harris, Hays, Henderson, Hill, Hockley, Hopkins, Houston, Jasper, Jones, Kaufman, Lamar, Lampasas, Lee, Leon, Liberty, Limestone, Lynn, Madison, McCulloch, Milam, Mills, Montague, Montgomery, Morris, Navarro, Newton, Panola, Polk, Rains, Robertson, Rockwall, Rusk, San Augustine, San Jacinto, San Saba, Shelby, Smith, Sterling, Terrell, Titus, Trinity, Tyler, Van Zandt, Walker, Waller, and Washington Affected individuals and businesses will have until Nov. 1, 2024, to file returns and pay any taxes that were originally due during this period.
The Nov. 1, 2024, deadline also applies to any payment normally due during this period, including the quarterly estimated tax payments due on June 17, 2024 and Sept. 16, 2024.
Date Declared Start Date End Date Counties Impacted Relief Granted
06/06/2024 05/20/2024 11/01/2024 Adair, Adams, Buena Vista, Butler, Calhoun, Cedar, Cherokee, Clay, Dallas, Franklin, Hamilton, Hancock, Harrison, Humboldt, Iowa, Jackson, Jasper, Kossuth, Marshall, Mitchell, Montgomery, Muscatine, Polk, Pottawattamie, Poweshiek, Shelby, Story, Tama, and Wright Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024. The IRS noted, however, that because tax payments related to these 2023 returns were due on April 15, 2024, those payments are not eligible for this relief.
Businesses with an original or extended due date including, among others, calendar-year partnerships and S corporations whose 2023 extensions run out on Sept. 16, and calendar-year corporations whose 2023 extensions run out on Oct. 15.
The Nov. 1, 2024, deadline also applies to any payment normally due during this period, including the quarterly estimated tax payments due on June 17, 2024, and Sept. 16, 2024.
Date Declared Start Date End Date Counties Impacted Relief Granted
06/06/2024 05/24/2024 11/01/2024 Baxter, Benton, Boone, Carroll, Fulton, Greene, Madison, Marion, Nevada, Randolph, and Sharp Affected individuals and businesses will have until Nov. 1, 2024, to file returns and pay any taxes that were originally due during this period.
The Nov. 1, 2024, deadline also applies to any payment normally due during this period, including the quarterly estimated tax payments due on June 17, 2024, and Sept. 16, 2024.
Date Declared Start Date End Date Counties Impacted Relief Granted
06/07/2024 04/02/2024 11/01/2024 Boyd, Carter, Fayette, Greenup, Henry, Jefferson, Jessamine, Mason, Oldham, Union and Whitley  Individual income tax returns and payments normally due on April 15, 2024.
Quarterly estimated income tax payments normally due on April 15, June 17 and Sept. 16, 2024.
Calendar-year corporation and fiduciary returns and payments normally due on April 15, 2024.
Calendar-year tax-exempt organization returns normally due on May 15, 2024.
Date Declared Start Date End Date Counties Impacted Relief Granted
06/07/2024 04/02/2024 11/01/2024 Boone, Brooke, Doddridge, Gilmer, Hancock, Kanawha, Lincoln, Marshall, Ohio, Roane, Tyler, Wetzel and Wood Individual income tax returns and payments normally due on April 15, 2024.
Quarterly estimated income tax payments normally due on April 15, June 17 and Sept. 16, 2024.
Calendar-year corporation and fiduciary returns and payments normally due on April 15, 2024.
Calendar-year tax-exempt organization returns normally due on May 15, 2024.
Date Declared Start Date End Date Counties Impacted Relief Granted
06/25/2024 05/19/2024 11/01/2024 Blaine, Caddo, Cluster, Delaware, Jackson, Mayes, Muskogee, Roger Mills, Rogers and Woods Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024. The IRS noted, however, that because tax payments related to these 2023 returns were due on April 15, 2024, those payments are not eligible for this relief.
Businesses with an original or extended due date including, among others, calendar-year partnerships and S corporations whose 2023 extensions run out on Sept. 16, and calendar-year corporations whose 2023 extensions run out on Oct. 15.
The Nov. 1, 2024, deadline also applies to any payment normally due during this period, including the quarterly estimated tax payments due on June 17, 2024, and Sept. 16, 2024.
Date Declared Start Date End Date Counties Impacted Relief Granted
06/25/2024 05/10/2024 11/01/2024 Baker, Columbia, Gadsden, Hamilton, Jefferson, Lafayette, Leon, Liberty, Madison, Santa Rosa, Suwannee, Taylor, and Wakulla Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024. The IRS noted, however, that because tax payments related to these 2023 returns were due on April 15, 2024, those payments are not eligible for this relief.
Businesses with an original or extended due date including, among others, calendar-year partnerships and S corporations whose 2023 extensions run out on Sept. 16, and calendar-year corporations whose 2023 extensions run out on Oct. 15.
The deadline also applies to any payment normally due during this period, including the quarterly estimated tax payments due on June 17, 2024, and Sept. 16, 2024.
It applies to calendar-year tax-exempt organization returns normally due on May 15, 2024.
Date Declared Start Date End Date Counties Impacted Relief Granted
06/26/2024 06/17/2024 11/01/2024 Lincoln, Otero, Rio Arriba and San Juan and on lands of the Mescalero Apache Tribe Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024. The IRS noted, however, that because tax payments related to these 2023 returns were due on April 15, 2024, those payments are not eligible for this relief.
Businesses with an original or extended due date including, among others, calendar-year partnerships and S corporations whose 2023 extensions run out on Sept. 16, 2024, and calendar-year corporations whose 2023 extensions run out on Oct. 15, 2024.
The Nov. 1, 2024, deadline also applies to any payment normally due during this period, including the quarterly estimated tax payments due on June 17, 2024, and Sept. 16, 2024.
Date Declared Start Date End Date Counties Impacted Relief Granted
06/27/2024 04/08/2024 11/01/2024 Hancock, Hinds, Humphreys, Madison, Neshoba, and Scott Individual income tax returns and payments normally due on April 15, 2024.
Quarterly estimated income tax payments normally due on April 15, June 17 and Sept. 16, 2024.
Calendar-year corporation and fiduciary returns and payments normally due on April 15, 2024.
Calendar-year tax-exempt organization returns normally due on May 15, 2024.
Date Declared Start Date End Date Counties Impacted Relief Granted
06/27/2024 06/16/2024 11/01/2024 Buena Vista, Cherokee, Clay, Des Moines, Dickinson, Dubuque, Emmet, Floyd, Harrison, Howard, Humboldt, Jackson, Kossuth, Lyon, Mitchell, Monona, O'Brien, Osceola, Palo Alto, Plymouth, Pocahontas, Pottawattamie, Scott, Sioux, Winnebago, Winneshiek, Woodbury, and Worth and Wright Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024. The IRS noted, however, that because tax payments related to these 2023 returns were due on April 15, 2024, those payments are not eligible for this relief.
Businesses with an original or extended due date including, among others, calendar-year partnerships and S corporations whose 2023 extensions run out on Sept. 16, 2024, and calendar-year corporations whose 2023 extensions run out on Oct. 15, 2024.
The Nov. 1, 2024, deadline also applies to any payment normally due during this period, including the quarterly estimated tax payments due on June 17, 2024, and Sept. 16, 2024.
Date Declared Start Date End Date Counties Impacted Relief Granted
07/10/2024 04/11/2024 11/01/2024 Boone, Brooke, Doddridge, Gilmer, Hancock, Kanawha, Lincoln, Marshall, Ohio, Roane, Tyler, Wetzel and Wood Affected individuals and businesses will have until Nov. 1, 2024, to file returns and pay any taxes that were originally due during this period.
This deadline also applies to any payment normally due during this period, including the quarterly estimated tax payment due on April 15, 2024, June 17, 2024, and Sept. 16, 2024.
Date Declared Start Date End Date Counties Impacted Relief Granted
07/22/2024 07/05/2024 02/03/2025 Anderson, Angelina, Aransas, Austin, Bowie, Brazoria, Brazos, Burleson Calhoun, Cameron, Camp, Cass, Chambers, Cherokee, Colorado, Dewitt, Fayette, Fort Bend, Freestone, Galveston, Goliad, Gregg, Grimes, Hardin, Harris, Harrison, Hidalgo, Houston, Jackson, Jasper, Jefferson, Kenedy, Kleberg, Lavaca, Lee, Leon, Liberty, Madison, Marion, Matagorda, Milam, Montgomery, Morris, Nacogdoches, Newton, Nueces, Orange, Panola, Polk, Refugio, Robertson, Rusk, Sabine, San Augustine, San Jacinto, San Patricio, Shelby, Trinity, Tyler, Upshur, Victoria, Walker, Waller, Washington, Webb, Wharton and Willacy Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024. The IRS noted, however, that because tax payments related to these 2023 returns were due on April 15, 2024, those payments are not eligible for this relief.
Businesses with an original or extended due date including, among others, calendar-year partnerships and S corporations whose 2023 extensions run out on Sept. 16, 2024, and calendar-year corporations whose 2023 extensions run out on Oct. 15, 2024.
The Feb. 3, 2025, deadline also applies to any payment normally due during this period, including the quarterly estimated tax payments due on June 17, 2024, Sept. 16, 2024, and Jan. 15, 2025.
Date Declared Start Date End Date Counties Impacted Relief Granted
07/29/2024 05/19/2024 02/03/2025 Barry, Bollinger, Butler, Carter, Howell, Madison, McDonald, New Madrid, Oregon, Reynolds, Ripley, Scott, Shannon, Stoddard, and Texas Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024. The IRS noted, however, that because tax payments related to these 2023 returns were due on April 15, 2024, those payments are not eligible for this relief.
Businesses with an original or extended due date including, among others, calendar-year partnerships and S corporations whose 2023 extensions run out on Sept. 16, 2024, and calendar-year corporations whose 2023 extensions run out on Oct. 15, 2024.
The Feb. 3, 2025, deadline also applies to any payment normally due during this period, including the quarterly estimated tax payments due on June 17, 2024, Sept. 16, 2024, and Jan. 15, 2025.
Date Declared Start Date End Date Counties Impacted Relief Granted
07/31/2024 05/21/2024 02/03/2025 Adair, Allen, Ballard, Barren, Breckinridge, Butler, Caldwell, Calloway, Carlisle, Christian, Clay, Clinton, Crittenden, Cumberland, Edmonson, Estill, Fulton, Garrard, Graves, Grayson, Green, Greenup, Hart, Hickman, Hopkins, Jackson, Knox, Larue, Laurel, Lee, Leslie, Livingston, Logan, Lyon, Marshall, McCracken, McCreary, McLean, Meade, Menifee, Metcalfe, Monroe, Muhlenberg, Ohio, Owsley, Pulaski, Rockcastle, Russell, Simpson, Todd, Trigg, Warren, Washington, Wayne, Whitley, and Woodford Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024. The IRS noted, however, that because tax payments related to these 2023 returns were due on April 15, 2024, those payments are not eligible for this relief.
Businesses with an original or extended due date including, among others, calendar-year partnerships and S corporations whose 2023 extensions run out on Sept. 16, 2024, and calendar-year corporations whose 2023 extensions run out on Oct. 15, 2024.
The Feb. 3, 2025, deadline also applies to any payment normally due during this period, including the quarterly estimated tax payments due on June 17, 2024, Sept. 16, 2024, and Jan. 15, 2025.
Date Declared Start Date End Date Counties Impacted Relief Granted
08/09/2024 08/04/2024 02/03/2025 All 46 counties: Abbeville, Aiken, Allendale, Anderson, Bamberg, Barnwell, Beaufort, Berkeley, Calhoun, Charleston, Cherokee, Chester, Chesterfield, Clarendon, Colleton, Darlington, Dillon, Dorchester, Edgefield, Fairfield, Florence, Georgetown, Greenville, Greenwood, Hampton, Horry, Jasper, Kershaw, Lancaster, Laurens, Lee, Lexington, Marion, Marlboro, McCormick, Newberry, Oconee, Orangeburg, Pickens, Richland, Saluda Spartanburg, Sumter, Union, Williamsburg and York. Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024. The IRS noted, however, that because tax payments related to these 2023 returns were due on April 15, 2024, those payments are not eligible for this relief.
Businesses with an original or extended due date including, among others, calendar-year partnerships and S corporations whose 2023 extensions run out on Sept. 16, 2024, and calendar-year corporations whose 2023 extensions run out on Oct. 15, 2024.
Quarterly estimated tax payments due on Sept. 16, 2024, and Jan. 15, 2025.
Date Declared Start Date End Date Counties Impacted Relief Granted
08/09/2024 08/01/2024 02/03/2025 61 counties: Alachua, Baker, Bay, Bradford, Brevard, Calhoun, Charlotte, Citrus, Clay, Collier, Columbia, DeSoto, Dixie, Duval, Escambia, Flagler, Franklin, Gadsden, Gilchrist, Glades, Gulf, Hamilton, Hardee, Hendry, Hernando, Highlands, Hillsborough, Holmes, Jackson, Jefferson, Lafayette, Lake, Lee, Leon, Levy, Liberty, Madison, Manatee, Marion, Monroe, Nassau, Okaloosa, Okeechobee, Orange, Osceola, Pasco, Pinellas, Polk, Putnam, Santa Rosa, Sarasota, Seminole, St. Johns, Sumter, Suwannee, Taylor, Union, Volusia, Walton, Wakulla and Washington. Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024. The IRS noted, however, that because tax payments related to these 2023 returns were due on April 15, 2024, those payments are not eligible for this relief.
Businesses with an original or extended due date including, among others, calendar-year partnerships and S corporations whose 2023 extensions run out on Sept. 16, 2024, and calendar-year corporations whose 2023 extensions run out on Oct. 15, 2024.
Quarterly estimated tax payments due on Sept. 16, 2024, and Jan. 15, 2025.
Date Declared Start Date End Date Counties Impacted Relief Granted
08/09/2024 08/05/2024 02/03/2025 66 counties in North Carolina: Alamance, Anson, Beaufort, Bertie, Bladen , Brunswick, Camden, Carteret, Caswell, Chatham, Chowan, Columbus, Craven, Cumberland, Currituck, Dare, Davie, Davidson, Duplin, Durham, Edgecombe, Forsyth, Franklin, Gates, Granville, Greene, Guilford, Halifax, Harnett, Hertford, Hoke, Hyde, Johnston, Jones, Lee, Lenoir, Martin, Montgomery, Moore, Nash, New Hanover, Northampton, Onslow, Orange, Pamlico, Pasquotank, Pender, Perquimans, Person, Pitt, Randolph, Richmond, Robeson, Rockingham, Sampson, Scotland, Stokes, Surry, Tyrrell, Vance, Wake, Warren, Washington, Wayne, Wilson and Yadkin. Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024. The IRS noted, however, that because tax payments related to these 2023 returns were due on April 15, 2024, those payments are not eligible for this relief.
Businesses with an original or extended due date including, among others, calendar-year partnerships and S corporations whose 2023 extensions run out on Sept. 16, 2024, and calendar-year corporations whose 2023 extensions run out on Oct. 15, 2024.
Quarterly estimated tax payments due on Sept. 16, 2024, and Jan. 15, 2025.
Date Declared Start Date End Date Counties Impacted Relief Granted
08/09/2024 08/04/2024 02/03/2025 55 counties - Appling, Atkinson, Bacon, Ben Hill, Berrien, Brantley, Brooks, Bryan, Bulloch, Burke, Camden, Candler, Charlton, Chatham, Clinch, Coffee, Colquitt, Cook, Crisp, Decatur, Dodge, Echols, Effingham, Emanuel, Evans, Glynn, Grady, Irwin, Jeff Davis, Jefferson, Jenkins, Johnson, Lanier, Laurens, Liberty, Long, Lowndes, McIntosh, Mitchell, Montgomery, Pierce, Richmond, Screven, Tattnall, Telfair, Thomas, Tift, Toombs, Treutlen, Turner, Ware, Wayne, Wheeler, Wilcox and Worth. Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024. The IRS noted, however, that because tax payments related to these 2023 returns were due on April 15, 2024, those payments are not eligible for this relief.
Businesses with an original or extended due date including, among others, calendar-year partnerships and S corporations whose 2023 extensions run out on Sept. 16, 2024, and calendar-year corporations whose 2023 extensions run out on Oct. 15, 2024.
Quarterly estimated tax payments due on Sept. 16, 2024, and Jan. 15, 2025.
Date Declared Start Date End Date Counties Impacted Relief Granted
08/12/2024 06/16/2024 02/03/2025 Blue Earth, Carver, Cass, Cook, Cottonwood, Faribault, Fillmore, Freeborn, Goodhue, Itasca, Jackson, Lake, Le Sueur, Mower, Murray, Nicollet, Nobles, Pipestone, Rice, Rock, St. Louis, Steele, Wabasha, Waseca, and Watonwan. Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024. The IRS noted, however, that because tax payments related to these 2023 returns were due on April 15, 2024, those payments are not eligible for this relief.
Businesses with an original or extended due date including, among others, calendar-year partnerships and S corporations whose 2023 extensions run out on Sept. 16, 2024, and calendar-year corporations whose 2023 extensions run out on Oct. 15, 2024.
Any payment normally due during this period, including the quarterly estimated tax payments due on Sept. 16, 2024, and Jan. 5, 2025.
Date Declared Start Date End Date Counties Impacted Relief Granted
08/13/2024 08/13/2024 02/03/2025 All 14 counties: Addison, Bennington, Caledonia, Chittenden, Essex, Franklin, Grand Isle, Lamoille, Orange, Orleans, Rutland, Washington, Windham and Windsor. Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024. The IRS noted, however, that because tax payments related to these 2023 returns were due on April 15, 2024, those payments are not eligible for this relief.
Businesses with an original or extended due date including, among others, calendar-year partnerships and S corporations whose 2023 extensions run out on Sept. 16, 2024, and calendar-year corporations whose 2023 extensions run out on Oct. 15, 2024.
Quarterly estimated tax payments due on Sept. 16, 2024, and Jan. 15, 2025.
Date Declared Start Date End Date Country or Territories Impacted Relief Granted
08/23/2024 08/13/2024 02/03/2025 All 78 municipalities Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024. The IRS noted, however, that because tax payments related to these 2023 returns were due on April 15, 2024, those payments are not eligible for this relief.
Businesses with an original or extended due date including, among others, calendar-year partnerships and S corporations whose 2023 extensions run out on Sept. 16, 2024, and calendar-year corporations whose 2023 extensions run out on Oct. 15, 2024.
Quarterly estimated tax payments due on Sept. 16, 2024, and Jan. 15, 2025.
Date Declared Start Date End Date Counties Impacted Relief Granted
08/23/2024 06/16/2024 02/03/2025 Aurora, Bennett, Bon Homme, Brule, Buffalo, Charles Mix, Clay, Davison, Douglas, Gregory, Hand, Hanson, Hutchinson, Jackson, Lake, Lincoln, McCook, Miner, Minnehaha, Moody, Sanborn, Tripp, Turner, Union and Yankton. Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024. The IRS noted, however, that because tax payments related to these 2023 returns were due on April 15, 2024, those payments are not eligible for this relief.
Businesses with an original or extended due date including, among others, calendar-year partnerships and S corporations whose 2023 extensions run out on Sept. 16, 2024, and calendar-year corporations whose 2023 extensions run out on Oct. 15, 2024.
Any payment normally due during this period, including the quarterly estimated tax payments due on Sept. 16, 2024, and Jan. 5, 2025.
Date Declared Start Date End Date Counties Impacted Relief Granted
08/28/2024 08/13/2024 02/03/2025 Islands of St. Croix, St. John, St. Thomas and Water Island Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024. The IRS noted, however, that because tax payments related to these 2023 returns were due on April 15, 2024, those payments are not eligible for this relief.
Businesses with an original or extended due date including, among others, calendar-year partnerships and S corporations whose 2023 extensions run out on Sept. 16, 2024, and calendar-year corporations whose 2023 extensions run out on Oct. 15, 2024.
Quarterly estimated tax payments due on Sept. 16, 2024, and Jan. 15, 2025.
Date Declared Start Date End Date Counties Impacted Relief Granted
09/10/2024 08/18/2024 02/03/2025 Fairfield, Litchfield and New Haven Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024. The IRS noted, however, that because tax payments related to these 2023 returns were due on April 15, 2024, those payments are not eligible for this relief.
Businesses with an original or extended due date including, among others, calendar-year partnerships and S corporations whose 2023 extensions run out on Sept. 16, 2024, and calendar-year corporations whose 2023 extensions run out on Oct. 15, 2024.
Quarterly estimated tax payments due on Sept. 16, 2024, and Jan. 15, 2025.
Date Declared Start Date End Date Counties Impacted Relief Granted
09/10/2024 08/18/2024 02/03/2025 Suffolk County Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024. The IRS noted, however, that because tax payments related to these 2023 returns were due on April 15, 2024, those payments are not eligible for this relief.
Businesses with an original or extended due date including, among others, calendar-year partnerships and S corporations whose 2023 extensions run out on Sept. 16, 2024, and calendar-year corporations whose 2023 extensions run out on Oct. 15, 2024.
Quarterly estimated tax payments due on Sept. 16, 2024, and Jan. 15, 2025.
Date Declared Start Date End Date Counties Impacted Relief Granted
09/13/2024 09/10/2024 02/03/2025 All of Louisiana Any individual, business or tax-exempt organization that has a valid extension to file their 2023 federal return. The IRS noted, however, that payments on these returns are not eligible for the extra time because they were due last spring before the storm occurred.
Quarterly estimated income tax payments normally due on Sept. 16, 2024, and Jan. 15, 2025.
Date Declared Start Date End Date Counties Impacted Relief Granted
09/18/2024 08/09/2024 02/03/2025 Lycoming, Potter, Tioga and Union Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024. The IRS noted, however, that because tax payments related to these 2023 returns were due on April 15, 2024, those payments are not eligible for this relief.
Businesses with an original or extended due date including, among others, calendar-year partnerships and S corporations whose 2023 extensions run out on Sept. 16, 2024, and calendar-year corporations whose 2023 extensions run out on Oct. 15, 2024.
Quarterly estimated tax payments due on Sept. 16, 2024, and Jan. 15, 2025.
Date Declared Start Date End Date Counties Impacted Relief Granted
10/01/2024 07/13/2024 02/03/25 Cook, Fulton, Henry, St. Clair, Washington, Will, and Winnebago Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024. The IRS noted, however, that because tax payments related to these 2023 returns were due on April 15, 2024, those payments are not eligible for this relief.
Businesses with an original or extended due date including, among others, calendar-year partnerships and S corporations whose 2023 extensions run out on Sept. 16, 2024, and calendar-year corporations whose 2023 extensions run out on Oct. 15, 2024.
Quarterly estimated tax payments due on Sept. 16, 2024, and Jan. 15, 2025.
Date Declared Start Date End Date Counties Impacted Relief Granted
10/01/2024 09/30/2024 09/30/2025 State of Israel, the West Bank and Gaza Affected individuals and businesses have until Sept. 30, 2025, to file returns and pay any taxes that are due during this period.
Date Declared Start Date End Date Counties Impacted Relief Granted
10/01/2024 09/22/2024 05/01/2025 All 67 counties: Autauga, Baldwin, Barbour, Bibb, Blount, Bullock, Butler, Calhoun, Chambers, Cherokee, Chilton, Choctaw, Clarke, Clay, Cleburne, Coffee, Colbert, Conecuh, Coosa, Covington, Crenshaw, Cullman, Dale, Dallas, DeKalb, Elmore, Escambia, Etowah, Fayette, Franklin, Geneva, Greene, Hale, Henry, Houston, Jackson, Jefferson, Lamar, Lauderdale, Lawrence, Lee, Limestone, Lowndes, Macon, Madison, Marengo, Marion, Marshall, Mobile, Monroe, Montgomery, Morgan, Perry, Pickens, Pike, Randolph, Russell, Shelby, St. Clair, Sumter, Talladega, Tallapoosa, Tuscaloosa, Walker, Washington, Wilcox and Winston Affected individuals and businesses will have until May 1, 2025, to file returns and pay any taxes that were originally due during this period.
Any individual or business that has a 2024 return normally due during March or April 2025.
Any individual, business or tax-exempt organization that has a valid extension to file their 2023 federal return. The IRS noted, however, that payments on these returns are not eligible for the extra time because they were due last spring before the hurricane occurred.
2024 quarterly estimated income tax payments normally due on Jan. 15, 2025, and 2025 estimated tax payments normally due on April 15, 2025.
Date Declared Start Date End Date Counties Impacted Relief Granted
10/01/2024 09/23/2024 05/01/2025 Alachua, Bay, Bradford, Calhoun, Charlotte, Citrus, Collier, Columbia, Dixie, Escambia, Franklin, Gadsden, Gilchrist, Gulf, Hamilton, Hernando, Hillsborough, Holmes, Jackson, Jefferson, Lafayette, Lee, Leon, Levy, Liberty, Madison, Manatee, Marion, Monroe, Okaloosa, Pasco, Pinellas, Santa Rosa, Sarasota, Sumter, Suwannee, Taylor, Union, Wakulla, Walton and Washington Affected individuals and businesses will have until May 1, 2025, to file returns and pay any taxes that were originally due during this period.
Any individual or business that has a 2024 return normally due during March or April 2025.
Any individual, business or tax-exempt organization that has a valid extension to file their 2023 federal return. The IRS noted, however, that payments on these returns are not eligible for the extra time because they were due last spring before the hurricane occurred.
2024 quarterly estimated income tax payments normally due on Jan. 15, 2025, and 2025 estimated tax payments normally due on April 15, 2025.
Date Declared Start Date End Date Counties Impacted Relief Granted
10/01/2024 09/24/2024 05/01/2025 All 159 counties: Appling, Atkinson, Bacon, Baker, Baldwin, Banks, Barrow, Bartow, Ben Hill, Berrien, Bibb, Bleckley, Brantley, Brooks, Bryan, Bulloch, Burke, Butts, Calhoun, Camden, Candler, Carroll, Catoosa, Charlton, Chatham, Chattahoochee, Chattooga, Cherokee, Clarke, Clay, Clayton, Clinch, Cobb, Coffee, Colquitt, Columbia, Cook, Coweta, Crawford, Crisp, Dade, Dawson, DeKalb, Decatur, Dodge, Dooly, Dougherty, Douglas, Early, Echols, Effingham, Elbert, Emanuel, Evans, Fannin, Fayette, Floyd, Forsyth, Franklin, Fulton, Gilmer, Glascock, Glynn, Gordon, Grady, Greene, Gwinnett, Habersham, Hall, Hancock, Haralson, Harris, Hart, Heard, Henry, Houston, Irwin, Jackson, Jasper, Jeff Davis, Jefferson, Jenkins, Johnson, Jones, Lamar, Lanier, Laurens, Lee, Liberty, Lincoln, Long, Lowndes, Lumpkin, Macon, Madison, Marion, McDuffie, McIntosh, Meriwether, Miller, Mitchell, Monroe, Montgomery, Morgan, Murray, Muscogee, Newton, Oconee, Oglethorpe, Paulding, Peach, Pickens, Pierce, Pike, Polk, Pulaski, Putnam, Quitman, Rabun, Randolph, Richmond, Rockdale, Schley, Screven, Seminole, Spalding, Stephens, Stewart, Sumter, Talbot, Taliaferro, Tattnall, Taylor, Telfair, Terrell, Thomas, Tift, Toombs, Towns, Treutlen, Troup, Turner, Twiggs, Union, Upson, Walker, Walton, Ware, Warren, Washington, Wayne, Webster, Wheeler, White, Whitfield, Wilcox, Wilkes, Wilkinson and Worth. Affected individuals and businesses will have until May 1, 2025, to file returns and pay any taxes that were originally due during this period.
Any individual or business that has a 2024 return normally due during March or April 2025.
Any individual, business or tax-exempt organization that has a valid extension to file their 2023 federal return. The IRS noted, however, that payments on these returns are not eligible for the extra time because they were due last spring before the hurricane occurred.
2024 quarterly estimated income tax payments normally due on Jan. 15, 2025, and 2025 estimated tax payments normally due on April 15, 2025.
Date Declared Start Date End Date Counties Impacted Relief Granted
10/01/2024 09/25/2024 05/01/2025 Bedford, Bland, Bristol City, Buchanan, Carroll, Covington City, Craig, Danville City, Dickenson, Galax City, Giles, Grayson, Montgomery, Norton City, Pittsylvania, Pulaski, Radford City, Russell, Scott, Smyth, Tazewell, Washington, Wise and Wythe  Affected individuals and businesses will have until May 1, 2025, to file returns and pay any taxes that were originally due during this period.
Any individual or business that has a 2024 return normally due during March or April 2025.
Any individual, business or tax-exempt organization that has a valid extension to file their 2023 federal return. The IRS noted, however, that payments on these returns are not eligible for the extra time because they were due last spring before the hurricane occurred.
2024 quarterly estimated income tax payments normally due on Jan. 15, 2025, and 2025 estimated tax payments normally due on April 15, 2025.
Date Declared Start Date End Date Counties Impacted Relief Granted
10/01/2024 09/25/2024 05/01/2025 All 100 counties: Alamance, Alexander, Alleghany, Anson, Ashe, Avery, Beaufort, Bertie, Bladen, Brunswick, Buncombe, Burke, Cabarrus, Caldwell, Camden, Carteret, Caswell, Catawba, Chatham, Cherokee, Chowan, Clay, Cleveland, Columbus, Craven, Cumberland, Currituck, Dare, Davidson, Davie, Duplin, Durham, Edgecombe, Forsyth, Franklin, Gaston, Gates, Graham, Granville, Greene, Guilford, Halifax, Harnett, Haywood, Henderson, Hertford, Hoke, Hyde, Iredell, Jackson, Johnston, Jones, Lee, Lenoir, Lincoln, Macon, Madison, Martin, McDowell, Mecklenburg, Mitchell, Montgomery, Moore, Nash, New Hanover, Northampton, Onslow, Orange, Pamlico, Pasquotank, Pender, Perquimans, Person, Pitt, Polk, Randolph, Richmond, Robeson, Rockingham, Rowan, Rutherford, Sampson, Scotland, Stanly, Stokes, Surry, Swain, Transylvania, Tyrrell, Union, Vance, Wake, Warren, Washington, Watauga, Wayne, Wilkes, Wilson, Yadkin and Yancey. Affected individuals and businesses will have until May 1, 2025, to file returns and pay any taxes that were originally due during this period.
Any individual or business that has a 2024 return normally due during March or April 2025.
Any individual, business or tax-exempt organization that has a valid extension to file their 2023 federal return. The IRS noted, however, that payments on these returns are not eligible for the extra time because they were due last spring before the hurricane occurred.
2024 quarterly estimated income tax payments normally due on Jan. 15, 2025, and 2025 estimated tax payments normally due on April 15, 2025.
Date Declared Start Date End Date Counties Impacted Relief Granted
10/01/2024 09/25/2024 05/01/2025 All 46 counties: Abbeville, Aiken, Allendale, Anderson, Bamberg, Barnwell, Beaufort, Berkeley, Calhoun, Charleston, Cherokee, Chester, Chesterfield, Clarendon, Colleton, Darlington, Dillon, Dorchester, Edgefield, Fairfield, Florence, Georgetown, Greenville, Greenwood, Hampton, Horry, Jasper, Kershaw, Lancaster, Laurens, Lee, Lexington, Marion, Marlboro, McCormick, Newberry, Oconee, Orangeburg, Pickens, Richland, Saluda, Spartanburg, Sumter, Union, Williamsburg and York. Affected individuals and businesses will have until May 1, 2025, to file returns and pay any taxes that were originally due during this period.
Any individual or business that has a 2024 return normally due during March or April 2025.
Any individual, business or tax-exempt organization that has a valid extension to file their 2023 federal return. The IRS noted, however, that payments on these returns are not eligible for the extra time because they were due last spring before the hurricane occurred.
2024 quarterly estimated income tax payments normally due on Jan. 15, 2025, and 2025 estimated tax payments normally due on April 15, 2025.
Date Declared Start Date End Date Counties Impacted Relief Granted
10/01/2024 09/26/2024 05/01/25 Carter, Cocke, Greene, Hamblen, Hawkins, Johnson, Unicoi and Washington Affected individuals and businesses will have until May 1, 2025, to file returns and pay any taxes that were originally due during this period.
Any individual or business that has a 2024 return normally due during March or April 2025.
Any individual, business or tax-exempt organization that has a valid extension to file their 2023 federal return. The IRS noted, however, that payments on these returns are not eligible for the extra time because they were due last spring before the hurricane occurred.
2024 quarterly estimated income tax payments normally due on Jan. 15, 2025, and 2025 estimated tax payments normally due on April 15, 2025.
Date Declared Start Date End Date Counties Impacted Relief Granted
10/03/2024 06/22/2024 02/03/2025 Confederated Tribes and Bands of the Yakama Nation Affected individuals and businesses will have until Feb. 3, 2025, to file returns and pay any taxes that were originally due during this period.
Individuals who had a valid extension to file their 2023 return due to run out on Oct. 15, 2024. The IRS noted, however, that because tax payments related to these 2023 returns were due on April 15, 2024, those payments are not eligible for this relief.
Businesses with an original or extended due date including, among others, calendar-year partnerships and S corporations whose 2023 extensions run out on Sept. 16, 2024, and calendar-year corporations whose 2023 extensions run out on Oct. 15, 2024.
Calendar-year corporations whose 2023 extensions run out on Oct. 15, 2024.
Quarterly estimated income tax payments normally due on Sept. 16, 2024, and Jan. 15, 2025.
Date Declared Start Date End Date Counties Impacted Relief Granted
10/11/2024 10/05/2024 05/01/2025 Alachua, Baker, Bradford, Brevard, Broward, Charlotte, Citrus, Clay, Collier, Columbia, DeSoto, Dixie, Duval, Flagler, Gilchrist, Glades, Hamilton, Hardee, Hendry, Hernando, Highlands, Hillsborough, Indian River, Lafayette, Lake, Lee, Levy, Madison, Manatee, Marion, Martin, Miami-Dade, Monroe, Nassau, Okeechobee, Orange, Osceola, Palm Beach, Pasco, Pinellas, Polk, Putman, Sarasota, Seminole, St. Johns, St. Lucie, Sumter, Suwannee, Taylor, Union and Volusia. Affected individuals and businesses will have until May 1, 2025, to file returns and pay any taxes that were originally due during this period.
Any individual or business that has a 2024 return normally due during March or April 2025.
Any individual, C corporation or tax-exempt organization that has a valid extension to file their calendar-year 2023 federal return. The IRS noted, however, that payments on these returns are not eligible for the extra time because they were due last spring before the hurricane occurred.
2024 quarterly estimated tax payments normally due on Jan. 15, 2025, and 2025 estimated tax payments normally due on April 15, 2025.
Date Declared Start Date End Date Counties Impacted Relief Granted
10/11/2024 07/10/2024 02/03/2025 San Carlos Apache Tribe Affected individuals and businesses will have until Feb. 3, 2025, to file returns and pay any taxes that were originally due during this period.
Any individual, business or tax-exempt organization that has a valid extension to file their 2023 federal return. The IRS noted, however, that payments on these returns are not eligible for the extra time because they were due last spring before the Watch Fire occurred.
Quarterly estimated income tax payments normally due on Sept. 16, 2024, and Jan. 15, 2025.
Date Declared Start Date End Date Counties Impacted Relief Granted
10/25/2024 08/05/2024 05/01/2025 City and Burrough of Juneau Affected individuals and businesses will have until May 1, 2025, to file returns and pay any taxes that were originally due during this period.
Any 2024 individual or business tax return normally due during March or April 2025.
Any individual, business or tax-exempt organization that has a valid extension to file their 2023 federal return. The IRS noted, however, that payments on these returns are not eligible for the extra time because they were due last spring before the flooding occurred.
2024 quarterly estimated income tax payments normally due on Sept. 16, 2024, and Jan. 15, 2025, and 2025 quarterly estimated tax payments normally due on April 15, 2025.