The final federal filing deadline for 2023 individual income tax returns is Tuesday, October 15, 2024. This deadline also applies to calendar-year C Corporations (Form 1120) and Estate/Trust returns (Form 1041). Returns filed after this date will incur a penalty of 5% of the unpaid tax per month (up to a maximum of 25%).
Key Deadline:
- For Individuals: e-Filed returns rejected on October 15 will be considered timely if retransmitted and accepted by October 20.
- For Corporations: e-Filed returns rejected on October 15 will be considered timely if retransmitted and accepted by October 25.
Special Extensions for Certain Taxpayers:
- Military Personnel in Combat Zones:
- Members of the military serving in combat zones have 180 days after leaving the combat zone to file returns and pay any taxes due.
- Taxpayers Affected by October 7, 2023, Terrorist Attacks in Israel:
- These taxpayers have until September 30, 2025, to file 2023 returns and pay any taxes due.
- Disaster-Affected Taxpayers: The IRS has extended deadlines for individuals and businesses affected by certain disasters:
November 1, 2024
- Texas: Taxpayers in several counties affected by storms, tornadoes, and flooding beginning April 26, 2024. IRS News Release TX-2024-13
- Iowa: Taxpayers in counties affected by storms and flooding on May 20, 2024. IRS News Release IA-2024-04
- Kentucky: Taxpayers affected by storms, tornadoes, and mudslides starting April 2, 2024. IRS News Release KY-2024-02
- West Virginia: Taxpayers in counties affected by storms starting April 2, 2024. IRS News Release WV-2024-03
- Arkansas: Taxpayers in counties affected by storms and tornadoes on May 24, 2024. IRS News Release AR-2024-01
- Oklahoma: Taxpayers affected by storms starting May 19, 2024. IRS News Release OK-2024-02
- Florida: Taxpayers affected by storms starting May 10, 2024. IRS News Release FL-2024-06
- New Mexico: Taxpayers affected by fires and flooding starting June 17, 2024. IRS News Release NM-2024-05
- Mississippi: Taxpayers affected by storms starting April 8, 2024. IRS News Release MS-2024-11
February 3, 2025
- Texas: Taxpayers affected by Hurricane Beryl starting July 5, 2024. IRS News Release TX-2024-08
- Missouri: Taxpayers affected by storms starting May 19, 2024. IRS News Release MO-2024-14
- Kentucky: Taxpayers affected by storms starting May 21, 2024. IRS News Release KY-2024-03
- Georgia, South Carolina, North Carolina: Taxpayers affected by storms from Hurricane Deby in August 2024. IRS News Release GA-2024-07
- Florida: Taxpayers affected by Tropical Storm Deby starting August 1, 2024. IRS News Release FL-2024-07
- Minnesota, Vermont: Taxpayers affected by storms and flooding beginning June 16, 2024. IRS News Release MN-2024-01
- South Dakota: Taxpayers affected by storms and winds starting June 16, 2024. IRS News Release SD-2024-13
- Connecticut, New York: Taxpayers affected by storms beginning August 18, 2024. IRS News Release CT-2024-11
- Pennsylvania: Taxpayers affected by Tropical Storm Debby starting August 9, 2024. IRS News Release PA-2024-02
- Louisiana: Taxpayers across the state affected by Tropical Storm Francine starting September 10, 2024. IRS News Release IR-2024-236
- Illinois: Taxpayers affected by storms starting July 13, 2024. IRS News Release IL-2024-01
- Washington (Yakama Nation): Taxpayers affected by wildfires starting June 22, 2024. IRS News Release WA-2024-09
- U.S. Virgin Islands, Puerto Rico: Taxpayers affected by Tropical Storm Ernesto starting August 13, 2024. see IRS News Release VI-2024-01
Disaster Relief Tax Extension for Hurricane Helene Victims – May 1, 2025
- North Carolina, Georgia, South Carolina, Alabama: Taxpayers in these states affected by Hurricane Helene starting September 25, 2024. IRS News Release NC-2024-08
- Tennessee, Florida, Virginia: Taxpayers affected by Tropical Storm Helene starting September 23-26, 2024. IRS News Release FL-2024-08
For more details and the specific counties affected, please refer to the respective IRS News Releases. For additional information, visit IRS News Release IR-2024-260.
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IRS Provides Relief to Hurricane Milton Victims in Florida
In response to the devastation caused by Hurricane Milton, the IRS has extended the filing and payment deadline to May 1, 2025 for individuals and businesses affected throughout Florida.
This extension applies to:
- 2023 individual and corporate tax returns with valid extensions.
- Quarterly estimated tax payments.
- 2024 individual and business tax returns due in March and April 2025.
For further details, refer to IRS News Release IR-2024-264 (IRS provides Hurricane Milton relief; May 1 deadline now applies to individuals and businesses in all of Florida; many businesses qualify for deposit penalty relief).
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