IRS Clarifies Method for Disaster Victims in 9 States to Request Additional Filing Extension

The IRS reminded disaster victims in nine states that their 2024 tax filing and payment deadlines are automatically extended until May 1, 2025, and clarified that those seeking to electronically request an additional extension should submit requests by April 15, 2025. (IR 2025-41, 4/4/2025). The automatic May 1 extension is available to taxpayers in the states of Alabama, Florida, Georgia, North Carolina, and South Carolina.

Requesting further extension:

Though taxpayers in these nine states can request a tax filing extension between April 15 and May 1, 2025, the requests cannot be filed electronically after April 15, the IRS explained. Instead, extension requests made after April 15 must be filed only on paper using Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return.

The IRS also emphasized that requests for an extension beyond the May 1 deadline are not an extension of time to pay.

Relief for taxpayers in other disaster areas:

Taxpayers in other areas also eligible for automatic extensions, the IRS noted. This includes:

• California – Los Angeles County: These taxpayers have until October 15, 2025, to file 2024 returns and pay taxes due.
• Kentucky – all: These taxpayers have until November 3, 2025, to file 2024 returns and pay taxes due.
• West Virginia – Boone, Greenbrier, Lincoln, Logan, McDowell, Mercer, Mingo, Monroe, Raleigh, Summers, Wayne, and Wyoming counties: These taxpayers have until November 3, 2025, to file 2024 returns and pay taxes due.
• Israel terrorist attacks: Relief is available to taxpayers that live or have a business in Israel, Gaza, or the West Bank, and certain other taxpayers affected by attacks. These taxpayers generally have until September 30, 2025, to file and pay returns for taxes due between October 7, 2023, and September 30, 2025.

Please contact our team if you require further information.