IRS Offers Automatic Relief for Disaster-Affected Taxpayers—What You Need to Know About May 1 & Fall Filing Dates

WASHINGTON, D.C. — April 6, 2025 — The IRS has extended the 2025 tax deadline for individuals and businesses in twelve states due to federally declared disasters. Taxpayers in these areas now have until May 1, 2025, to file their 2024 federal income tax returns and make payments—without needing to request an extension.
Who Automatically Qualifies for the May 1 IRS Extension?
Taxpayers with an IRS address of record in the following disaster areas automatically qualify:
Entire States:
- Alabama
- Florida
- Georgia
- North Carolina
- South Carolina
Additional Localities:
- Alaska: City and Borough of Juneau
- New Mexico: Chaves County
- Tennessee: 14 counties including Carter, Greene, and Sevier
- Virginia: Over 50 counties and cities including Roanoke, Bristol, and Montgomery
No need to apply — if you reside in an eligible area, the IRS has already granted you the extension.
Other Extended Deadlines: California, Kentucky, West Virginia, and Abroad
Beyond the May 1 deadline, some regions and overseas taxpayers have longer to file:
- Oct. 15, 2025 — Los Angeles County, CA (January wildfires)
- Nov. 3, 2025 — All of Kentucky and select counties in West Virginia
- Sept. 30, 2025 — Taxpayers in Israel, Gaza, and the West Bank impacted by 2023 terrorist attacks
What Tax Forms & Payments Are Covered?
The automatic IRS tax extension applies to:
- Individual income tax returns (Form 1040)
- Partnership & S Corp returns (March 17 deadline)
- Estimated tax payments (due April 15)
- Corporate and fiduciary returns
- Other time-sensitive tax-related filings
See IRS.gov/disasters for full details on what qualifies.
Need More Time? Here’s How to File for an IRS Tax Extension
If you still need additional time beyond May 1:
- 🖥️ File Form 4868 electronically by April 15, 2025 (for non-disaster filers)
- 📝 Disaster-area filers can submit a paper Form 4868 by May 1, 2025
- ✅ This gives you until October 15, 2025 to file your return
⚠️ Note: Filing an extension does not extend your payment deadline. Any taxes owed must still be paid by May 1 to avoid interest or penalties.
Important Reminders from the IRS
- You don’t need to contact the IRS to receive disaster-related relief—it’s automatic based on your address.
- If you receive a late penalty notice for a covered period, call the number on the notice for an abatement.
- Out-of-area taxpayers affected (e.g., missing records due to disasters) can call the IRS Disaster Hotline at 866-562-5227.
Can You Claim Disaster Losses on Your Tax Return?
Yes. If you suffered uninsured or unreimbursed disaster-related losses, you may:
- Claim them on your 2024 return (filed this year), or
- Elect to claim them on your 2023 return for faster refunds
Refer to IRS Publication 547 for more details.
Key Takeaway: Check Your State and Act by the New Deadlines
If you live in a qualifying area, your IRS tax deadline is May 1, 2025, not April 15.
For others, the standard tax filing date remains April 15, 2025 unless you file for an extension.