IRS Postpones Tax Deadlines for Victims of Hurricane Debby

Hurricane Debby approaches St George Island Florida creating unusually high surf conditions

The IRS has postponed tax deadlines for victims of Hurricane Debby in Florida, Georgia, and North and South Carolina. Affected taxpayers now have until February 3, 2025, to file various federal individual and business tax returns and make tax payments.

This relief applies to individuals and entities that reside or have a business in any one of the following localities:

  • All 46 counties in South Carolina.
  • The following 61 counties in Florida: 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 and Washington.
  • The following 55 counties in Georgia: 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 and Worth.
  • The following 66 counties in North Carolina: Alamance, Anson, Beaufort, Bertie, Bladen, Brunswick, 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, Johnston, Jones, Lee, Lenoir, Martin, Montgomery, Moore, Nash, New Hanover, Northampton, Onslow, Orange, Pamlico, Pasquotank, Pender, Perquimans, Person, Pitt, Randolph, Richmond, Robeson, Rockingham, Sampson, Scotland, Stokes, Surry, Tyrrell, Vance, Wake, Warren, Washington, Wayne, Wilson and Yadkin.

Filing and payment postponement. This tax relief postpones various tax filing and payment deadlines that occurred beginning on:

  • August 1, 2024, in Florida
  • August 4, 2024, in Georgia and South Carolina and
  • August 5, 2024, in North Carolina

The postponement period continues through February 3, 2025, in all four states. As a result, affected individuals and businesses will have until February 3, 2025, to file returns and pay any taxes that were originally due during the postponement period.

Failure to deposit penalties abated. In addition, the IRS will abate penalties for failure to make payroll and excise tax deposits for taxpayers in:

  • Florida for deposits due on or after August 1, 2024, and before August 16, 2024, if the deposits are made by August 16, 2024.
  • Georgia and South Carolina for deposits due on or after August 4, 2024, and before August 19, 2024, if the deposits are made by August 19, 2024, and
  • North Carolina for deposits due on or after August 5, 2024, and before August 20, 2024, if the deposits are made by August 20, 2024.

Additional relief. The IRS also offers additional tax relief to taxpayers in a federally declared disaster area who suffered uninsured or unreimbursed disaster-related losses, taxpayers that receive qualified disaster relief payments, and taxpayers that take distributions from a retirement plan or an individual retirement account (IRA).

Note. The IRS’ Disaster assistance and emergency relief for individuals and businesses page has details on other returns, payments and tax-related actions qualifying for relief during the postponement period for this disaster.

The IRS automatically provides filing and penalty relief to any taxpayer with an IRS address of record located in the disaster area. These taxpayers do not need to contact the agency to get this relief.

Taxpayers that live outside the disaster area but who may qualify for relief will need to contact the IRS at 866-562-5227 .

Disaster area tax preparers with clients located outside the disaster area can choose to use the Bulk Requests from Practitioners for Disaster Relief option.

For more information about tax relief in disaster situations, contact us today.