The IRS is offering tax relief to individuals and businesses affected by recent hurricanes across Florida, the Southeast, and other designated disaster areas. This relief includes extended deadlines, retirement plan relief, and potential tax benefits for disaster-related losses.

Extended Deadlines

Residents and businesses in affected areas, including all of Florida, Alabama, Georgia, North Carolina, South Carolina, parts of Tennessee, and Virginia, now have until May 1, 2025, to file federal returns and make certain tax payments. This applies to:

  • 2023 and 2024 Individual and Business Returns with due dates from now until April 2025.
  • Quarterly Estimated Tax Payments due January 15, 2025, and April 15, 2025.
  • Payroll and Excise Tax Returns due on October 31, 2024; January 31, 2025; and April 30, 2025.
  • Deposit Penalty Relief for payroll and excise tax deposits due after October 5, 2024, if deposited by October 21, 2024.
Casualty Loss Deductions and Qualified Disaster Payments

Taxpayers may be able to claim uninsured or unreimbursed disaster-related losses on their 2023 or 2024 tax return, allowing flexibility based on their financial needs. Such losses should be marked with FEMA Declaration Number 3622–EM. Qualified disaster relief payments for personal, family, or home expenses are also excluded from gross income.

Retirement Plan Relief

Eligible taxpayers may access funds in their retirement accounts through special disaster distributions or hardship withdrawals without incurring a 10% early withdrawal penalty. Income from these distributions can be spread over three years.

Access to Tax Records

Disaster-affected individuals can request free copies of tax returns or transcripts through IRS Form 4506 or via the “Get Transcript” tool on IRS.gov to apply for relief-related financial aid.

Automatic Relief

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

Assistance for Those Outside the Disaster Zone

The IRS is extending relief to those whose records are in the affected areas or who are actively involved in disaster recovery efforts. If your tax preparer is located in a designated disaster area, you also qualify for the relief.

Rosenfield and Company, PLLC is located in Orange County, FL, part of the impacted area.

If you would like more information or want to discuss how this affects you or your business, feel free to reach out to us directly.