While Tax Day 2024 is April 15, each year, the IRS extends tax deadlines for taxpayers in certain areas impacted by severe storms and natural disasters.
The IRS announces these tax deadline extensions for various states as disasters occur and these new tax deadlines are usually different for different states. In addition, the individual states may or may not conform their state tax deadlines to the extended federal tax deadlines.
States with IRS extended tax deadline that had natural disasters:
The IRS automatically grantd tax deadline extensions for taxpayers who live or have businesses in these areas. Note that the extended tax deadline for each state below might only apply to certain counties or parishes.
[However, other taxpayers may qualify for relief (for example, if you had records in the affected areas), you can contact the IRS at 866-562-5227 for guidance.]
Extended HSA contribution deadline:
The 2023 health savings account (HSA) deadline is April 15, 2024, when federal tax returns are due. But, qualifying taxpayers granted federal tax extensions due to severe storms also have extended HSA contribution deadlines. This means that taxpayers who are granted relief can make prior-year HSA contributions until the date their federal tax returns are due.
Here are the extensions in a few states:
Connecticut
Severe storms and flooding hit parts of Connecticut starting on Jan. 10, 2024. The storms caused a partial dam break, which left thousands of residents without power.
Affected businesses and residents in parts of Connecticut now have until June 17, 2024, to meet the various tax deadlines originally due between Jan. 10, 2024, and June 17, 2024.
Currently, only New London County, including the Mohegan Tribal Nation and Mashantucket Pequot Tribal Nation, has been granted tax relief. However, additional areas may be added in the future.
For more information, see Connecticut Tax Relief.
Maine
The IRS has granted Maine tax relief to areas of the state impacted by severe storms late last year. Affected taxpayers now have extended tax deadlines of June 17, 2024, to file certain tax returns and make tax payments.
Severe storms hit areas of Maine on Dec. 17, 2023. The high winds left more than half a million people without power and caused more than $20 million in public infrastructure damage.
The following Maine counties have been granted tax relief:
- Androscoggin and Franklin counties
- Hancock, Kennebec, and Oxford counties
- Penobscot and Piscataquis counties
- Somerset, Waldo, and Washington counties
For more information, see Maine Tax Relief.
Michigan
At least seven tornadoes hit parts of Michigan on Aug. 24 last year, resulting in two confirmed fatalities. Hundreds of thousands of people were left without power, and the storms also caused significant property damage and road closures.
Therefore, the IRS announced extended tax deadlines for taxpayers affected by the severe weather. Qualifying Michigan taxpayers now have until June 17, 2024 to meet various tax obligations originally due between Aug. 24, 2023 and June 17, 2024. This relief also applies to 2023 federal income tax returns originally due April 15, 2024.
Currently, the IRS tax deadline extensions apply to taxpayers who live or have businesses in the following Michigan counties:
- Eaton, Ingham, and Ionia
- Kent, Livingston, and Macomb
- Monroe, Oakland, and Wayne
For more information, see Michigan tax relief.
Rhode Island
The IRS granted federal tax relief for taxpayers impacted by severe storms in Providence County in Rhode Island. The individuals and businesses affected by the severe storms now have until June 17, 2024 file their 2023 federal income tax returns.
Storms and four tornadoes, causing severe flooding, hit Providence County, Rhode Island between Sept. 10 to Sept. 13, 2023. The county was issued a federal disaster area declaration earlier this year.
For more information, see Tax Relief for Rhode Island.
Tennessee
Severe tornadoes and storms hit parts of Tennessee, beginning on Dec. 9, 2023. The storms caused six fatalities and damage to more than 1,000 homes. As a result, affected taxpayers in Tennessee now have until June 17, 2024 to file their 2023 federal income tax returns.
Four Tennessee counties have been declared federal disaster areas and qualify for tax relief.
- Davidson County
- Dickson County
- Montgomery County
- Sumner County
For more information, see Tennessee Tax Deadline.
West Virginia
Between Aug. 28 and Aug 30., areas of West Virginia were hit by severe storms, which caused flooding, landslides and mudslides.
Taxpayers affected by the storms now have until June 17, 2024 to meet various tax filing and payment deadlines originally due between Aug. 28, 2023 and June 17, 2024. The IRS announced extended tax deadlines for the following West Virginia counties:
- Boone County
- Calhoun County
- Clay County
- Harrison County
- Kanawha County
For more information, see the West Virginia tax relief.
To see if your state has any tax extensions, you can find the IRS list Here.