South Carolina, North Carolina, Florida, and Georgia now have more time to file their federal taxes. The Internal Revenue Service (IRS) has announced tax relief for individuals and businesses in four states affected by Hurricane Debby. The affected taxpayers, whose deadlines were August 4 for South Carolina and Georgia, August 5 for North Carolina, and August 1 for Florida, will now have until February 3, 2025, to file various federal tax returns and make tax payments.
The areas that the IRS marks for this extension are places designated by the Federal Emergency Management Agency (FEMA). Currently, this applies to:
South Carolina
All of South Carolina is covered under the IRS extension. This means that any taxpayer residing or operating a business within the state is eligible for the postponed filing date. South Carolina was one of the hardest-hit states by Hurricane Debby, with widespread damage across the region, making it crucial for residents to focus on recovery rather than immediate tax obligations.
Florida
Most of Florida is included in the extension, with only a few exceptions. The areas covered include the majority of the state, particularly regions that experienced severe flooding, wind damage, and power outages. Floridians in these affected areas will now have until February 3, 2025, to file their federal tax returns and make any payments without incurring penalties.
- 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.
North Carolina
Similar to Florida, North Carolina has also been granted an extension in most of the state. The disaster declaration by the Federal Emergency Management Agency (FEMA) allowed for this relief, recognizing the extensive damage caused by Hurricane Debby. North Carolina residents and businesses in the affected areas will benefit from this extended deadline.
- 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.
Georgia
In Georgia, only a part of the state is eligible for the IRS extension. Specifically, areas that were directly impacted by Hurricane Debby are included. This targeted relief is intended to support those who are dealing with significant recovery efforts and may not have the capacity to meet the original tax deadlines.
- 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.
Eligibility requirements for the IRS extension
To qualify for the tax filing extension, taxpayers must reside or operate a business in one of the disaster-affected areas recognized by FEMA. This includes all of South Carolina, most of Florida, and specific areas in North Carolina and Georgia.
Types of taxpayers covered
The extension applies to various types of taxpayers, including:
- Individual Filers: Residents in the affected areas who file individual tax returns are automatically eligible for the extension. This includes those who have yet to file their 2023 tax returns or make any required payments.
- Businesses: Small businesses and large corporations in the impacted regions are also covered. This extension allows them additional time to focus on business recovery and financial stability.
- Non-Profits: Charitable organizations and other non-profits in the affected areas will also benefit from the delayed filing date.
Taxpayers in the designated disaster areas do not need to apply for this extension. The IRS has automatically provided this relief to all eligible individuals and businesses. However, those receiving a late filing or payment penalty notice should contact the IRS to have the penalty abated.
What if you’re outside the covered areas?
Taxpayers located outside the officially designated disaster areas may still qualify for relief if they have been impacted by Hurricane Debby.
In these cases, affected individuals and businesses must contact the IRS directly at 866-562-5227 and provide evidence of their circumstances to request an extension.
