Filing Deadline Extensions

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. 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
    • 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.
The June 17 deadline applies to taxpayers affected by seven different disaster declarations. These include:
  • One county in California : San Diego.
  • One county and two tribal nations in Connecticut : New London County, and the Tribal Nations of Mohegan and Mashantucket Pequot.
  • Nine counties in Michigan: Eaton, Ingham, Ionia, Kent, Livingston, Macomb, Monroe, Oakland and Wayne.
  • Seven counties in Maine: Androscoggin, Franklin, Kennebec, Oxford, Penobscot, Piscataquis and Somerset.
  • Nine counties in Tennessee: Cheatham, Davidson, Dickson, Gibson, Montgomery, Robertson, Stewart, Sumner and Weakley.
  • Two counties in Washington: Spokane and Whitman.
  • Six counties in West Virginia: Boone, Calhoun, Clay, Harrison, Kanawha and Roane.