Key takeaways
Taxpayers living or operating businesses in federally declared disaster areas are usually granted automatic tax filing and payment extensions by the IRS. These extensions also apply to relief workers, those with tax records in the area, and visitors injured or killed due to the disaster.The extended tax deadlines typically apply retroactively to due dates on or after the start date of the disaster.So far in 2025, the IRS has only extended tax deadlines for taxpayers impacted by the wildfires near Los Angeles that began on Jan. 7, 2025.Taxpayers impacted by 2024 natural disasters in 24 states had federal tax deadlines pushed into 2025.
General extension of federal tax deadlines following natural disasters
The IRS is usually a stickler when it comes to filing tax returns and paying taxes on time. But when there’s a natural disaster, the tax agency typically shows a compassionate side by extending federal tax deadlines for those impacted by the catastrophe. This provides much-needed relief for individuals and businesses struggling to recover from the devastation caused by hurricanes, tornados, earthquakes, wildfires, floods, snowstorms, drought, and other natural disasters.
Under the IRS disaster relief program, taxpayers who live in or have a business in a federally declared disaster area are granted automatic tax filing and payment extensions. However, the delayed due dates also apply to:
taxpayers who aren’t in the disaster area, but have records necessary to meet a federal tax deadline in the arearelief workers with a recognized government or philanthropic organization helping with relief efforts in the disaster areaany person visiting the disaster area who was injured or killed as a result of the disaster
The IRS typically announces specific tax relief measures for taxpayers affected by each disaster, including a new federal deadline for filing returns, paying taxes, and other time-sensitive actions. The extended due date applies to most federal tax filings and payments, such as income tax returns (including previously extended returns), estimated tax payments, payroll tax returns and deposits, and excise tax returns and payments.
The tax deadline extensions typically apply retroactively to the date the disaster began. So, for example, if there’s an earthquake on Feb. 1, and a week later the IRS disaster relief is announced with a tax deadline extension to Aug. 1 of that same year, all qualified federal tax deadlines from Feb. 1 to July 31 would be pushed back to Aug. 1.
TurboTax Tip: If your property is damaged during a natural disaster, you might be able to deduct any unreimbursed loss on your federal tax return. Any payments you receive to help cover certain expenses after a disaster – such as assistance payments from the government – might be excluded from your taxable income, too. You also might qualify for other tax breaks or IRS relief if you’re affected by a natural disaster.
2025 tax relief: California wildfires
So far, there’s only been one natural disaster in 2025 that qualifies for tax relief from the IRS – the wildfires that began on Jan. 7, 2025, in Los Angeles County, California. According to the IRS, people and businesses affected by the wildfires will have until Oct. 15, 2025, to file federal returns and pay any federal taxes originally due from Jan. 7 to Oct. 14, 2025.
For example, taxpayers impacted by the wildfires now have until Oct. 15, 2025, to file and/or pay:
personal income tax returns and payments for the 2024 tax year normally due on April 15, 2025estimated tax payments for the 2024 tax year normally due on Jan. 15, 2025, and for the 2025 tax year normally due on April 15, June 16, and Sept. 15, 2025quarterly payroll and excise tax returns normally due on Jan. 31, April 30, and July 31, 2025calendar-year partnership and S corporation returns for the 2024 tax year normally due on March 17, 2025calendar-year corporation and fiduciary returns and payments for the 2024 tax year normally due on April 15, 2025
In addition, affected people can now make contributions to IRAs and health savings accounts for the 2024 tax year as late as Oct. 15, 2025.
For more information, see IRS announcement CA-2025-01.
2024 disasters: Tax deadlines moved to 2025
When tax due dates are extended following a natural disaster, sometimes the new deadline is pushed into the following year. That happened several times after disasters in 2024.
Taxpayers impacted by 2024 natural disasters in the following states had various federal tax deadlines pushed into 2025 (click on links for more information):
Alabama (extension to May 1, 2025)Alaska (extension to May 1, 2025)Arizona (two extensions to February 3, 2025 (Watch Fire and flooding))Connecticut (extension to Feb. 3, 2025)Florida (one extension to Feb. 3, 2025, and two extensions to May 1, 2025 (Hurricane Helene and Hurricane Milton))Georgia (extensions to Feb. 3, 2025, and May 1, 2025)Illinois (extension to Feb. 3, 2025)Kentucky (extension to Feb. 3, 2025)Louisiana (extension to Feb. 3, 2025)Minnesota (extension to Feb. 3, 2025)Missouri (extension to Feb. 3, 2025)Montana (extension to Feb. 3, 2025)New Mexico (extension to May 1, 2025)New York (two extension to Feb. 3, 2025 (storms and flooding starting on Aug. 8 and Aug. 18, 2024))North Carolina (extensions to Feb. 3, 2025, and May 1, 2025)Pennsylvania (extension to Feb. 3, 2025)South Carolina (extensions to Feb. 3, 2025, and May 1, 2025)South Dakota (two extension to Feb. 3, 2025 (storms, wind, and flooding starting on June 16 and July 13, 2024))Tennessee (extension to May 1, 2025)Texas (extension to Feb. 3, 2025)Vermont (extension to Feb. 3, 2025)Virginia (extension to May 1, 2025)Washington (extension to Feb. 3, 2025)West Virginia (extension to May 1, 2025)
Extension for taxpayers affected by terrorist attacks in Israel
In addition to the extensions described above for natural disasters, the IRS is also giving more time to file tax returns and make tax payments to taxpayers affected by terrorist activity in Israel in 2023 and 2024. As a result, eligible taxpayers now have until Sept. 30, 2025, to file returns and pay taxes originally due from Oct. 7, 2023, to Sept. 29, 2025.
The following taxpayers qualify for this extension:
any person whose principal residence is in Israel, the West Bank, or Gaza (the “covered area”)any business entity or sole proprietor whose principal place of business is in the covered areaany person, business, estate, or trust whose books, tax records, or tax preparer is located in the covered areaanyone killed, injured, or taken hostage due to the terrorist attacksany person affiliated with a recognized government or philanthropic organization who is assisting in the covered area, such as a relief workerthe spouse of an affected person if they’re filing a joint tax return
File and pay taxes by the extended due date
If the due date for filing a tax return or paying taxes is pushed back for any reason, make sure you take care of your tax obligations before the new deadline expires. Otherwise, you could have to pay IRS penalties and interest on unpaid taxes.
Speak with a tax professional if you have any questions about IRS due dates that may apply to you. They can help you avoid any tax penalties and interest that come with missing a tax deadline.
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