For most taxpayers in the United States, the deadline to file their 2024 federal income tax return is between February 19 and April 15, 2025. However, certain groups, such as farmers and fishermen, have different filing deadlines.
Their deadline for estimated payments was March 3, 2025—unless they live in a federally declared disaster area, in which case they qualify for an extension.
The Internal Revenue Service (IRS) provides automatic tax relief for individuals and businesses in disaster-affected areas, giving them extra time to file returns and make payments without penalties.
Automatic Extensions
The IRS has confirmed that taxpayers living in federally declared disaster zones automatically receive an extension for filing and paying their taxes. There is no need to submit additional forms or contact the IRS to qualify for this extension.
According to an IRS press release, taxpayers in all counties of Alabama, Florida, Georgia, North Carolina, and South Carolina, along with parts of Alaska, New Mexico, Tennessee, Virginia, and West Virginia, now have until May 1, 2025, to file their tax returns and make any payments.
Extension Option
For those who still need more time beyond May 1, disaster-area taxpayers can request an extension until October 15, 2025. However, it is important to note that while they get extra time to file their return, any tax payments must be made before May 1 to avoid penalties and interest.
The IRS outlined specific guidelines for filing an extension request:
- Electronically filed extension requests must be submitted by April 15, 2025.
- Between April 15 and May 1, extension requests can only be submitted on paper.
- Taxpayers can visit IRS.gov/extensions for more details.
Special Deadlines
Taxpayers affected by the California wildfires will have until October 15, 2025, to file their tax returns and make payments.
Meanwhile, those in Kentucky have until November 3, 2025 to meet their tax obligations.
After these extended deadlines, no further extensions will be available.
The IRS continues to monitor disaster situations across the country and may provide additional relief as needed. Taxpayers in affected areas should check the IRS website regularly for updates and filing instructions.
FAQs
Who qualifies for the IRS disaster extension?
Taxpayers in federally declared disaster areas automatically qualify.
What is the new tax deadline for disaster-area taxpayers?
Taxpayers in listed states have until May 1, 2025, to file and pay.
Can I request an extension beyond May 1?
Yes, an extension until October 15, 2025, is available, but payments are still due by May 1.
How do I request an extension after April 15?
Between April 15 and May 1, extensions must be submitted on paper.
Are California wildfire victims included in the extension?
Yes, they have until October 15, 2025, to file their taxes.
