IRS Sends Last-Minute Tax Reminder to Millions of Americans in Disaster Areas

The agency also sent a reminder to taxpayers living and working abroad.

A copy of an IRS 1040 tax form at an H&R Block office in Miami, Fla., on Dec. 22, 2017. Joe Raedle/Getty Images

The IRS said Friday in a last-minute reminder that people and businesses who are covered under 2024 disaster declarations do not have to submit their taxes by April 15.

Some individuals’ and businesses’ taxes are due by May 1, and people in three states have deadlines in the fall to submit their taxes, the IRS said in a press release, coming just over a week before Tax Day.

The May 1 deadline applies to taxpayers impacted by disaster declarations issued by the Federal Emergency Management Agency (FEMA) last year, including taxpayers in the entire states of Alabama, Florida, Georgia, North Carolina, and South Carolina, and in Juneau, Alaska; Chaves County, New Mexico; and dozens of counties in Tennessee and Virginia.

The counties and cities impacted in the May 1 Virginia tax deadline include 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; and Roanoke, Russell, Scott, Smyth, Tazewell, Washington, Wise, and Wythe counties, the IRS said.

The agency added that Carter, Claiborne, Cocke, Grainger, Greene, Hamblen, Hancock, Hawkins, Jefferson, Johnson, Sevier, Sullivan, Unicoi, and Washington counties in Tennessee also fall under the May 1 deadline.

Aside from filing their taxes, businesses and taxpayers in the aforementioned areas are being urged to file an electronic tax extension by April 15 if they wish to do so, according to the IRS.

“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,” an IRS news release said.

The IRS also reminded taxpayers in Los Angeles County, California, who were impacted by devastating wildfires in the Pacific Palisades area in January that they can file their taxes by Oct. 15.

Meanwhile, taxpayers in all of Kentucky and taxpayers in the West Virginia counties of Boone, Greenbrier, Lincoln, Logan, McDowell, Mercer, Mingo, Monroe, Raleigh, Summers, Wayne, and Wyoming can submit their taxes by Nov. 3, it added.

“The IRS automatically provides filing and penalty relief to any taxpayer with an IRS address of record located in the disaster area,” the IRS said. “Taxpayers do not need to contact the agency to get this relief. However, if an affected taxpayer receives a late filing or late payment penalty notice from the IRS that has an original or extended filing, payment or deposit due date falling within the postponement period, the taxpayer should call the number on the notice to have the penalty abated.”

People who have businesses in Israel, the West Bank, or Gaza, and other taxpayers who were impacted in the Oct. 7, 2023, terrorist attacks by Hamas in Israel have until Sept. 30 of this year to file and pay their taxes, the IRS said. Most returns and taxes between Oct. 7, 2023, and Sept. 30, 2025 will be impacted.

Earlier this week, the IRS sent a reminder to taxpayers living and working abroad that they need to file their returns by June 16, applying to both U.S. citizens, resident aliens, and those with dual citizenship.