When is the IRS tax deadline for disaster area taxpayers in California, Alabama and Georgia?

Severe weather events from coast to coast have brought torrential rains and flooding to California, snowstorms to New York and tornadoes in the Midwest and South. The extreme weather events have prompted the IRS to grant filing extensions for certain counties in eight states, with counties in Indiana the most recent to be added. The other states include Alabama, Arkansas, California, Georgia, Mississippi, New York and Tennessee.

Extensions for the affected areas range from 15 May to 16 October 2023. The IRS will automatically identify the taxpayers who are in those areas and apply filing and payment relief. But they will still need to indicate on their tax forms which natural disaster applies when claiming a loss.

Additionally, if you need to ask the IRS for lost forms you can request them at no cost but you will need to indicate which natural disaster affected you. Filers who live or have a business outside of the covered disaster areas but were nonetheless affected should call the IRS disaster hotline at 866-562-5227 to request this tax relief.

You should check the IRS announcement for the tax extension, links are available for each area below, to know exactly which filings and tax payments can be delayed specific to the disaster declaration.

Tax extension for certain counties in New York

Late December saw western New York State hit by mammoth snowstorms burying communities under several feet of snow. Residents that were affected by the severe weather between 23 and 28 December in Erie, Genesee, Niagara, St Lawrence and Suffolk counties qualify for tax relief.

Various tax filing and payment deadlines that occurred during those dates and some subsequent deadlines were postponed until 15 May 2023. Affected filers will need to include the FEMA declaration number (FEMA-4694-DR) on any return claiming a loss.

The IRS advises those that who will need even more time to submit an application electronically for additional time before 18 April 2023. After that date and before 15 May filers will only be able to file their extension requests on paper.

Tax extension for certain counties in Arkansas

March 31 a series of powerful thunderstorms swept across the Midwest and South producing multiple tornadoes in several states. Arkansas was especially hard hit by deadly tornadoes the strongest of which, described as “catastrophic”, was an EF3 that left a 32-mile trail of destruction in the suburbs of Little Rock. Residents that were affected by the severe weather starting on 31 March in the counties of Cross, Lonoke and Pulaski qualify for tax relief.

Various tax filing and payment deadlines that occurred during those dates and some subsequent deadlines were postponed until 31 July 2023. Affected filers will need to include the FEMA declaration number (FEMA-4698-DR) on any return claiming a loss.

The IRS advises those that who will need even more time to submit an application electronically for additional time before 18 April 2023. After that date and before 31 July filers will only be able to file their extension requests on paper.

Tax extension for certain counties in Indiana

Starting on 31 March a series of powerful thunderstorms swept across the Midwest and South producing multiple tornadoes in several states. Indiana experienced its fifth largest tornado outbreak in history with a total of 23 in that state alone according to the National Weather Service.

Residents that were affected by the severe weather including severe storms, straight-line winds and tornadoes starting on 31 March through 1 April in the counties of Allen, Benton, Clinton, Grant, Howard, Johnson, Lake, Monroe, Morgan, Owen, Sullivan, and White qualify for tax relief.

Various tax filing and payment deadlines that occurred during those dates and some subsequent deadlines were postponed until 31 July 2023. Affected filers will need to include the FEMA declaration number (FEMA-4704-DR) on any return claiming a loss.

The IRS advises those that who will need even more time to submit an application electronically for additional time by 18 April 2023. After that date and before 31 July filers will only be able to file their extension requests on paper.

Tax extension for certain counties in Mississippi

In late March a series of powerful thunderstorms swept across Mississippi and Alabama producing multiple tornadoes. Central and Western Mississippi were especially hard hit by two deadly tornadoes one an EF4 the other an EF3. Residents that were affected by the severe weather on 24 and 25 March in the counties of Carroll, Humphreys, Monroe, Montgomery, Panola and Sharkey qualify for tax relief.

Various tax filing and payment deadlines that occurred during those dates and some subsequent deadlines were postponed until 31 July 2023. Affected filers will need to include the FEMA declaration number (FEMA-4697-DR) on any return claiming a loss.

The IRS advises those that who will need even more time to submit an application electronically for additional time before 18 April 2023. After that date and before 31 July filers will only be able to file their extension requests on paper.

Tax extension for certain counties in Tennessee

At the end of March a series of powerful thunderstorms swept across the Midwest and South producing multiple tornadoes across 16 states and damaging winds. West and Middle Tennessee were hit by a series of tornadoes and straight-line wind events were reported across the state. Residents that were affected by the severe weather starting on 31 March in the counties of Cannon, Hardeman, Hardin, Haywood, Lewis, Macon, McNairy, Rutherford, Tipton and Wayne qualify for tax relief.

Various tax filing and payment deadlines that occurred during those dates and some subsequent deadlines were postponed until 31 July 2023. Affected filers will need to include the FEMA declaration number (FEMA-4701-DR) on any return claiming a loss.

The IRS advises those that who will need even more time to submit an application electronically for additional time before 18 April 2023. After that date and before 31 July filers will only be able to file their extension requests on paper.

Tax extension for certain counties in Alabama and Georgia

In mid-January a series of powerful thunderstorms impacted Alabama and Georgia producing multiple damaging tornadoes as well as straight-line winds and hail the size of golf balls. Residents that were affected by the severe weather starting on 12 January in Autauga, Barbour, Chambers, Conecuh, Coosa, Dallas, Elmore, Greene, Hale, Mobile, Morgan, Sumter and Tallapoosa counties in Alabama qualify for tax relief.

Likewise, affected residents of Butts, Crisp, Henry, Jasper, Meriwether, Newton, Pike, Spalding, and Troup counties in Georgia qualify for tax relief.

Various tax filing and payment deadlines had been postponed until 15 May but were later pushed back until 16 October 2023. Affected filers will need to include the FEMA declaration number (FEMA-4684-DR for Alabama) and (FEMA-4685-DR for Georgia) on any return claiming a loss.

Tax extension for certain counties in California

This winter the “Pineapple Express” has been in full force battering California time and again with major precipitation events. This has led to record snowfall in the mountains and torrential rains causing massive flooding. There are three separate tax relief declarations issued by the IRS, beginning 27 December 2022, 8 January 2023 and 9 March 2023.

Various tax filing and payment deadlines that occurred during those dates and some subsequent deadlines were postponed until 16 October 2023 for all three events. Below are the counties that qualify for tax relief with the relevant FEMA declaration number that needs to include on any return claiming a loss.

27 December 2022 (FEMA-4683-DR)

8 January 2023 (FEMA-3591-EM)

9 March 2023 (FEMA-3592-EM)

How do I request tax records destroyed in a natural disaster?

Residents who may have lost or seen their tax records damaged as a result of a storm or disaster can request copies for free. One must submit Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, and at the top, write the correct Disaster Designation:

If the Disaster Declaration is stated, the IRS will waive all fees associated with issuing a replacement copy of destroyed tax records.

Keep in mind that you should be prepared to explain how the disaster impacted you in the event the IRS contacts you on a collection or examination matter.