The IRS has announced tax relief for individuals and businesses impacted by Hurricane Debby in several states. If you’re in South Carolina, North Carolina, Florida, Georgia, or Vermont, you now have until February 3, 2025, to file federal tax returns and make payments.

*Other states may be added as FEMA assesses more areas. This article will be updated as additional states follow.

Who Qualifies?
  • All counties in South Carolina and Vermont.

Alachua

Baker

Bay

Bradford

Brevard

Calhoun

Charlotte

Citrus

Clay

Collier

Columbia

DeSoto

Dixie

Duval

Escambia

Flagler

Franklin

Gadsden

Gilchrist

Glades

Gulf

Hamilton

Hardee

Hendry

Hernando

Highlands

Hillsborough

Holmes

Jackson

Jefferson

Lafayette

Lake

Lee

Leon

Levy

Liberty

Madison

Manatee

Marion

Monroe

Nassau

Okaloosa

Okeechobee

Orange

Osceola

Pasco

Pinellas

Polk

Putnam

Santa Rosa

Sarasota

Seminole

St. Johns

Sumter

Suwannee

Taylor

Union

Volusia

Walton

Wakulla

Washington

Alachua

Baker

Bay

Bradford

Brevard

Calhoun

Charlotte

Citrus

Clay

Collier

Columbia

DeSoto

Dixie

Duval

Escambia

Flagler

Franklin

Gadsden

Gilchrist

Glades

Gulf

Hamilton

Hardee

Hendry

Hernando

Highlands

Hillsborough

Holmes

Jackson

Jefferson

Lafayette

Lake

Lee

Leon

Levy

Liberty

Madison

Manatee

Marion

Monroe

Nassau

Okaloosa

Okeechobee

Orange

Osceola

Pasco

Pinellas

Polk

Putnam

Santa Rosa

Sarasota

Seminole

St. Johns

Sumter

Suwannee

Taylor

Union

Volusia

Walton

Wakulla

Washington

Appling

Atkinson

Bacon

Ben Hill

Berrien

Brantley

Brooks

Bryan

Bulloch

Burke

Camden

Candler

Charlton

Chatham

Clinch

Coffee

Colquitt

Cook

Crisp

Decatur

Dodge

Echols

Effingham

Emanuel

Evans

Glynn

Grady

Irwin

Jeff Davis

Jefferson

Jenkins

Johnson

Lanier

Laurens

Liberty

Long

Lowndes

McIntosh

Mitchell

Montgomery

Pierce

Richmond

Screven

Tattnall

Telfair

Thomas

Tift

Toombs

Treutlen

Turner

Ware

Wayne

Wheeler

Wilcox

Worth

Appling

Atkinson

Bacon

Ben Hill

Berrien

Brantley

Brooks

Bryan

Bulloch

Burke

Camden

Candler

Charlton

Chatham

Clinch

Coffee

Colquitt

Cook

Crisp

Decatur

Dodge

Echols

Effingham

Emanuel

Evans

Glynn

Grady

Irwin

Jeff Davis

Jefferson

Jenkins

Johnson

Lanier

Laurens

Liberty

Long

Lowndes

McIntosh

Mitchell

Montgomery

Pierce

Richmond

Screven

Tattnall

Telfair

Thomas

Tift

Toombs

Treutlen

Turner

Ware

Wayne

Wheeler

Wilcox

Worth

Alamance

Alleghany

Anson

Beaufort

Bertie

Bladen

Brunswick

Cabarrus

Camden

Carteret

Caswell

Chatham

Chowan

Columbus

Craven

Cumberland

Currituck

Dare

Davie

Davidson

Duplin

Durham

Edgecombe

Forsyth

Franklin

Gates

Granville

Greene

Guilford

Halifax

Harnett

Hertford

Hoke

Hyde

Iredell

Johnston

Jones

Lee

Lenoir

Martin

Mecklenburg

Montgomery

Moore

Nash

New Hanover

Northampton

Onslow

Orange

Pamlico

Pasquotank

Pender

Perquimans

Person

Pitt

Randolph

Richmond

Robeson

Rockingham

Rowan

Sampson

Scotland

Stanly

Stokes

Surry

Tyrrell

Union

Vance

Wake

Warren

Washington

Wayne

Wilkes

Wilson

Yadkin

Alamance

Alleghany

Anson

Beaufort

Bertie

Bladen

Brunswick

Cabarrus

Camden

Carteret

Caswell

Chatham

Chowan

Columbus

Craven

Cumberland

Currituck

Dare

Davie

Davidson

Duplin

Durham

Edgecombe

Forsyth

Franklin

Gates

Granville

Greene

Guilford

Halifax

Harnett

Hertford

Hoke

Hyde

Iredell

Johnston

Jones

Lee

Lenoir

Martin

Mecklenburg

Montgomery

Moore

Nash

New Hanover

Northampton

Onslow

Orange

Pamlico

Pasquotank

Pender

Perquimans

Person

Pitt

Randolph

Richmond

Robeson

Rockingham

Rowan

Sampson

Scotland

Stanly

Stokes

Surry

Tyrrell

Union

Vance

Wake

Warren

Washington

Wayne

Wilkes

Wilson

Yadkin

*Click to expand counties.

If your county is added later, you’ll also be eligible.

You will also be eligible if your tax preparer is in the impacted area. Rosenfield and Company, PLLC is located in Orange County, FL, part of the impacted area.

What's Covered?

You have until February 3, 2025, to:

  • File 2023 federal returns if you had an extension (note: payments due before the hurricane aren’t extended).
  • Make quarterly estimated tax payments due on September 16, 2024, and January 15, 2025.
  • Submit quarterly payroll and excise tax returns due on October 31, 2024, and January 31, 2025.
Special Penalty Relief

In Florida, payroll and excise tax deposit penalties are waived if deposits due between August 1 and August 16, 2024, are made by August 16.  South Carolina, North Carolina, Georgia, and Vermont have similar relief periods based on their storm impact dates.

Automatic Relief

If your IRS address is in a disaster area, you automatically receive this relief—no need to contact the IRS.

While this extension is helpful, we recommend using it only if absolutely necessary. If you need more information or want to discuss how this affects you or your business, feel free to reach out to us directly.