Find information on the most recent tax relief provisions for taxpayers affected by disaster situations.
See FAQs for disaster victims for information about the definition of an affected taxpayer.
Wildfire Relief Payments and Casualty Losses frequently asked questions
Disaster relief by state
The current list of eligible localities and other details for each disaster are available on our Around the nation page.
Get information for your state
This page also includes prior tax relief provided by the IRS in disaster situations based on FEMA's declarations.
Tax relief by date
Check the list below for all disaster relief guidance issued by the IRS by date.
- MS-2026-02, IRS announces tax relief for taxpayers impacted by severe storms, straight-line winds, tornadoes and flooding in the State of Mississippi, various deadlines postponed to Nov. 2, 2026
- WI-2026-02, IRS announces tax relief for taxpayers impacted by severe storms, tornadoes and flooding in the State of Wisconsin, various deadlines postponed to Nov. 2, 2026
- LA- 2026-02, IRS announces tax relief for taxpayers and businesses in Louisiana affected by Tropical Storm Arthur that began on June 17, 2026
- MI-2026-02, IRS announces tax relief for taxpayers impacted by severe storms, tornadoes and flooding in the State of Michigan, various deadlines postponed to Nov. 2, 2026
- MT-2026-04, IRS announces tax relief for taxpayers in the Crow Tribe of Montana impacted by severe winter storm and straight-line winds; various deadlines postponed to Sept. 28, 2026
- MT-2026-03, IRS announces tax relief for taxpayers impacted by severe winter storm and straight-line winds in the Fort Peck Assiniboine and Sioux Tribes; various deadlines postponed to Sept. 28, 2026
- AZ-2026-01, IRS announces tax relief for taxpayers impacted by severe storms and flooding in the San Carlos Apache Tribe; various deadlines postponed to Sept. 28, 2026
- GA-2026-03, IRS announces tax relief for taxpayers impacted by wildfires in Southeast Georgia; various deadlines postponed to Aug. 20
- NMI-2026-01, IRS announces tax relief for taxpayers impacted by Super Typhoon Sinlaku in the Commonwealth of the Northern Mariana Islands; various deadlines postponed to Nov. 2, 2026
- MS-2026-01, IRS announces tax relief for Mississippi taxpayers impacted by severe winter storm; various deadlines postponed to June 8, 2026
- HI-2026-01, IRS announces tax relief for taxpayers impacted by severe storms in the State of Hawaii; various deadlines postponed to July 8, 2026
- TN-2026-01, The IRS announced today tax relief for individuals and businesses in Tennessee affected by Winter Storm Fern that began on Jan. 22, 2026.
- LA-2026-01, IRS announces tax relief for taxpayers impacted by severe winter storms in the State of Louisiana; various deadlines postponed to March 31, 2026
- MT-2026-02, IRS announces tax relief for taxpayers impacted by severe storms and flooding in the State of Montana; various deadlines postponed to May 1, 2026
- WA-2025-03, IRS announces tax relief for taxpayers impacted by severe storms, straight-line winds, flooding, landslides, and mudslides in the State of Washington; various deadlines postponed to May 1, 2026
- MN-2025-01, IRS announces tax relief for taxpayers impacted by severe storms and straight-line winds in Leech Lake Band of Ojibwe; various deadlines postponed to Feb. 2, 2026
- MO-2025-03, IRS provides tax relief for taxpayers impacted by severe storms, straight-line winds, tornadoes, and flooding in multiple counties Missouri; various deadlines postponed to March 30, 2026
- AK-2025-04, IRS announces tax relief for taxpayers impacted by severe storms, flooding and remnants of Typhoon Halong in Alaska; various deadlines postponed to May 1, 2026
- SD-2025-01, IRS announces tax relief for taxpayers impacted by severe storms and flooding in Sisseton-Wahpeton Oyate located in Lake Traverse Reservation; various deadlines postponed to Feb. 2, 2026
- ND-2025-01, IRS announces tax relief for taxpayers impacted by severe storms and flooding in Sisseton-Wahpeton Oyate of the Lake Traverse Reservation; various deadlines postponed to Feb. 2, 2026
- IR-2025-93, IRS extends relief to farmers and ranchers affected by drought in 49 states, other regions
- WI-2025-04, IRS announces tax relief for taxpayers impacted by severe storms, straight-line winds, flooding, and mudslides in Wisconsin; various deadlines postponed to Feb 2, 2026
- WV-2025-04, IRS announces tax relief for taxpayers impacted by severe storms, straight-line winds, flooding, landslides, and mudslides in West Virginia; various deadlines postponed to Feb 2, 2026
- NM-2025-03, IRS announces tax relief for taxpayers impacted by severe storms, flooding, and landslides in New Mexico; various deadlines postponed to Feb 2, 2026
- TX-2025-04, IRS announces tax relief for taxpayers impacted by severe storms, straight-line winds, and flooding in Texas; various deadlines postponed to Feb 2, 2026
- MO-2025-01, IRS provides tax relief for taxpayers impacted by severe storms, straight-line winds, tornadoes, and flooding in Missouri; various deadlines postponed to Nov. 3
- MS-2025-01, IRS announces tax relief for taxpayers impacted by severe storms, straight-line winds, tornadoes, and flooding in Mississippi; various deadlines postponed to Nov. 3
- TX-2025-03, IRS announces tax relief for taxpayers impacted by severe storms and flooding in Texas; various deadlines postponed to Nov. 3
- OK-2025-02, IRS announces tax relief for taxpayers impacted by wildfires and straight-line winds in Oklahoma; various deadlines postponed to Nov.3
- MO-2025-02, IRS announces tax relief for taxpayers impacted by severe storms, straight-line winds, tornadoes, and wildfires in Missouri; various deadlines postponed to Nov. 3
- VA-2025-03, IRS announces tax relief for taxpayers impacted by severe winter storms and flooding in Virginia; various deadlines postponed to Nov. 3
- NC-2025-01, IRS further postpones various tax deadlines to Sept. 25 for North Carolina storm victims
- TN-2025-02, IRS announces tax relief for Tennessee storm victims; various deadlines postponed to Nov. 3
- AR-2025-03, IRS announces tax relief for Arkansas storm victims; various deadlines postponed to Nov. 3
- IR-2025-49, IRS: All of Arkansas qualifies for disaster tax relief; various deadlines postponed to Nov. 3
- IR-2025-47, IRS: All of Tennessee qualifies for disaster tax relief; various deadlines postponed to Nov. 3
- IR-2025-41, IRS reminder: Disaster victims in nine states have automatic extensions to file and pay their 2024 taxes
- WV-2025-02, IRS announces tax relief for West Virginia storm victims; various deadlines postponed to Nov. 3
- IR-2025-34, IRS: West Virginia storm victims qualify for tax relief; various deadlines postponed to Nov. 3
- KY-2025-02 — IRS announces tax relief for taxpayers impacted by severe storms, straight-line winds, flooding, and landslides in Kentucky; various deadlines postponed to Nov. 3
- CA-2025-01, IRS announces tax relief for taxpayers impacted by wildfires in California; various deadlines postponed to Oct. 15
- IR-2025-10, IRS: California wildfire victims qualify for tax relief; various deadlines postponed to Oct. 15
- IR-2025-01, IRS reminder to disaster area taxpayers with extensions: All or parts of 14 states, 2 territories need to file 2023 returns by Feb. 3; others have until May 1
- WV-2024-06, IRS announces tax relief for victims of Post-Tropical Storm Helene in West Virginia; various deadlines postponed to May 1, 2025
- HI-2024-07, IRS provides penalty relief to Maui wildfire victims
- MT-2024-02, IRS announces tax relief for victims of severe storms and straight-line winds in the Crow Tribe of Montana; various deadlines postponed to Feb. 3, 2025
- NM-2024-07, IRS announces tax relief for victims of severe storms and flooding in Chaves County, New Mexico; various deadlines postponed to May 1, 2025
- SD-2024-14, IRS announces tax relief for victims of severe storms, straight-line winds and flooding in the Cheyenne River Sioux Tribe; various deadlines postponed to Feb. 3, 2025
- NY-2024-13, IRS announces tax relief for victims of severe storms and flooding in the Saint Regis Mohawk Tribe; various deadlines postponed to Feb. 3, 2025
- AZ-2024-09, IRS announces tax relief for victims of flooding in the Havasupai Tribe in Arizona; various deadlines postponed to Feb. 3, 2025
- AK-2024-08, IRS announces tax relief for taxpayers impacted by flooding in Alaska; various deadlines postponed to May 1, 2025
- IR-2024-282, IRS relief now available to flood victims in the Juneau area; multiple deadlines postponed to May 1, 2025
- IR-2024-279, IRS reminder to disaster area taxpayers with extensions: Parts of 8 states need to file 2023 returns by Nov. 1; others have until Feb. 3 or May 1
- IR-2024-268, IRS relief now available to Watch Fire victims in the San Carlos Apache Tribe in Arizona; multiple deadlines postponed to Feb. 3, 2025
- IR-2024-266, IRS help available to victims of Hurricanes Helene and Milton; May 1 deadline now applies to individuals and businesses
- FL-2024-10, IRS announces tax relief for victims of Milton; various deadlines postponed to May 1, 2025 in all of Florida
- IR-2024-265, IRS granting dyed diesel penalty relief as a result of Hurricane Milton
- 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
- IR-2024-260, IRS reminds taxpayers of Oct. 15 tax-filing extension deadline; combat zones, disaster areas, Israel have more time
- WA-2024-09, IRS announces tax relief for wildfire victims in parts of Washington; various deadlines postponed to Feb. 3, 2025
- IR-2024-256, IRS relief now available to wildfire victims in parts of Washington; multiple deadlines postponed to Feb. 3, 2025
- GA-2024-08, IRS announces tax relief for victims of Hurricane Helene in Georgia; various deadlines postponed to May 1, 2025
- SC-2024-08, IRS announces tax relief for victims of Hurricane Helene in South Carolina; various deadlines postponed to May 1, 2025
- NC-2024-08, IRS announces tax relief for victims of Hurricane Helene in North Carolina; various deadlines postponed to May 1, 2025
- AL-2024-05, IRS announces tax relief for victims of Hurricane Helene in Alabama; various deadlines postponed to May 1, 2025
- VA-2024-01, IRS announces tax relief for victims of Post-tropical Cyclone Helene in Virginia; various deadlines postponed to May 1, 2025
- TN-2024-01, IRS announces tax relief for victims of Tropical Storm Helene in Tennessee; various deadlines postponed to May 1, 2025
- FL-2024-08, IRS announces tax relief for victims of Hurricane Helene; various deadlines postponed to May 1, 2025
- IR-2024-254, IRS granting dyed diesel penalty relief as a result of Hurricane Helene
- IR-2024-253, IRS provides relief for Helene; various deadlines postponed to May 1, 2025; part or all of 7 states qualify
- IR-2024-252, IRS announces new relief for taxpayers affected by terrorist attacks in Israel: 2023 and 2024 returns and payments are now due Sept. 30, 2025; other relief available
- IL-2024-01, IRS announces tax relief for victims of severe storms, tornadoes, straight-line winds, and flooding in parts of Illinois; various deadlines postponed to Feb. 3, 2025
- IR-2024-250, IRS relief now available to storm victims in parts of Illinois; multiple deadlines postponed to Feb. 3, 2025
- IR-2024-248, IRS extends relief to farmers and ranchers impacted by drought in 41 states, other regions
- PA-2024-02, IRS announces tax relief for Tropical Storm Debby victims in Pennsylvania; various deadlines postponed to Feb. 3, 2025
- IR-2024-241, IRS relief now available to Debby victims in parts of Pennsylvania; various deadlines postponed to Feb. 3, 2025
- LA-2024-03, IRS announces tax relief for Tropical Storm Francine victims in Louisiana; various deadlines postponed to Feb. 3, 2025
- IR-2024-236, IRS provides relief to Francine victims in all of Louisiana; various deadlines postponed to Feb. 3, 2025
- CT-2024-11, IRS announces tax relief for taxpayers impacted by severe storms, flooding, landslides and mudslides in Connecticut, various deadlines postponed to Feb. 3, 2025
- NY-2024-08, IRS announces tax relief for taxpayers impacted by severe storms and flooding in New York; various deadlines postponed to Feb. 3, 2025
- IR-2024-234, IRS provides relief to victims of severe storms and flooding in Connecticut and New York; various deadlines postponed to Feb. 3, 2025
- IR-2024-231, IRS reminder: Third estimated tax payment due Sept. 16; disaster-area taxpayers have more time
- VI-2024-01, IRS announces tax relief for victims of Tropical Storm Ernesto in the U.S. Virgin Islands; various deadlines postponed to Feb. 3, 2025
- IR-2024-226, IRS provides relief to Ernesto victims throughout the U.S. Virgin Islands; various deadlines postponed to Feb. 3, 2025
- SD-2024-13, IRS announces tax relief for victims of severe storms, straight-line winds, and flooding in South Dakota
- PR-2024-05, IRS announces tax relief for victims of Tropical Storm Ernesto in Puerto Rico; various deadlines postponed to Feb. 3, 2025
- IR-2024-222, IRS provides relief to South Dakota victims of severe storms, straight-line winds, flooding; various deadlines postponed to Feb. 3, 2025
- IR-2024-221, IRS provides relief to Ernesto victims throughout Puerto Rico; various deadlines postponed to Feb. 3, 2025
- VT-2024-01, IRS announces tax relief for victims of Tropical Depression Debby in Vermont; various deadlines postponed to Feb. 3, 2025
- IR-2024-209, Hurricane Debby relief expanded to all of Vermont; various deadlines postponed to Feb. 3, 2025
- MN-2024-01, IRS announces tax relief for victims of severe storms and flooding in Minnesota; various deadlines postponed to Feb. 3, 2025
- IR-2024-207, IRS provides relief to Minnesota victims of severe storms, flooding; various deadlines postponed to Feb. 3, 2025
- NC-2024-07, IRS announces tax relief for victims of Tropical Storm Debby in North Carolina; various deadlines postponed to Feb. 3, 2025
- SC-2024-07, IRS announces tax relief for victims of Hurricane Debby in South Carolina; various deadlines postponed to Feb. 3, 2025
- FL-2024-07, IRS announces tax relief for victims of Tropical Storm Debby in Florida; various deadlines postponed to Feb. 3, 2025
- GA-2024-07, IRS announces tax relief for victims of Hurricane Debby in Georgia; various deadlines postponed to Feb. 3, 2025
- IR-2024-205, IRS relief now available to Hurricane Debby victims in all of South Carolina, most of Florida and North Carolina, part of Georgia; various deadlines postponed to Feb. 3, 2025
- HI-2024-06, IRS reminds Hawaii wildfire victims of the upcoming August 7 tax filing and payment deadline
- KY-2024-03, IRS announces tax relief for victims of severe storms, straight-line winds, tornadoes, landslides, and mudslides in Kentucky; various deadlines postposed to Feb. 3, 2025
- MO-2024-14, IRS announces tax relief for victims of severe storms, straight-line winds, tornadoes, and flooding in Missouri; various deadlines postposed to Feb. 3, 2025
- TX-2024-08, IRS announces tax relief for victims of Hurricane Beryl in Texas; various deadlines postponed to Feb. 3, 2025
- IR-2024-191, IRS provides relief to Hurricane Beryl victims in Texas; various deadlines postponed to Feb. 3, 2025
- WV-2024-04, IRS announces tax relief for taxpayers in West Virginia impacted by severe storms, flooding, landslides, and mudslides
- IR-2024-181, IRS reminder to disaster victims in three states: July 15 filing and payment deadline nears; others face due dates later this summer
- MS-2024-11, IRS announces tax relief for taxpayers impacted by severe storms, straight-line winds, tornadoes, and flooding in Mississippi
- IA-2024-08, IRS announces tax relief for victims of severe storms, flooding, straight-line winds, and tornadoes in Iowa
- IR-2024-176, IRS provides tax relief for taxpayers impacted by severe storms, straight-line winds, tornadoes and flooding in Mississippi; various deadlines postponed to Nov. 1, 2024
- NM-2024-05, IRS announces tax relief for victims of South Fork Fire, Salt Fire, and flooding in southern New Mexico
- FL-2024-06, IRS announces tax relief for taxpayers impacted by severe storms, straight-line winds, and tornadoes in Florida
- OK-2024-02, IRS announces tax relief for taxpayers in Oklahoma impacted by severe storms, straight-line winds, tornadoes, and flooding
- AR-2024-01, IRS announces tax relief for taxpayers impacted by severe storms, straight-line winds, tornadoes, and flooding in Arkansas
- WV-2024-03, IRS announces tax relief for taxpayers impacted by severe storms, straight-line winds, tornadoes, flooding, landslides, and mudslides in West Virginia
- KY-2024-02, IRS announces tax relief for taxpayers impacted by severe storms, straight-line winds, tornadoes, landslides, and mudslides in Kentucky
- IR-2024-160, IRS: West Virginia storm victims qualify for tax relief; various deadlines postponed to Nov. 1
- IR-2024-159, IRS: Kentucky storm victims qualify for tax relief; various deadlines postponed to Nov. 1
- IA-2024-04, IRS announces tax relief for taxpayers impacted by severe storms, tornadoes, and flooding in Iowa
- IR-2024-156, IRS: Many payments to individuals affected by East Palestine train disaster are tax-free; new guidance could help those in Ohio, Pennsylvania, West Virginia
- MA-2024-06, IRS announces tax relief for taxpayers impacted by severe storms and flooding in Massachusetts
- IR-2024-154, IRS announces tax relief for taxpayers impacted by severe storms and flooding in Massachusetts; various deadlines postponed to July 31
- TX-2024-13, IRS announces tax relief for taxpayers impacted by severe storms, straight-line winds, tornadoes and flooding in Texas
- IR-2024-146, IRS reminder to storm victims in 7 states: June 17 filing and payment deadline
- IA-2024-03, IRS announces tax relief for taxpayers impacted by severe storms and tornadoes in Iowa
- OH-2024-01, IRS announces tax relief for taxpayers impacted by tornadoes in Ohio
- NE-2024-12, IRS announces tax relief for taxpayers impacted by severe storms, straight-line winds, and tornadoes in Nebraska
- IR-2024-141, IRS announces tax relief for taxpayers impacted by tornadoes in Ohio; various deadlines postponed to Sept. 3, 2024
- OK-2024-01, IRS announces tax relief for taxpayers impacted by severe storms, straight-line winds, tornadoes, and flooding in Oklahoma
- ME-2024-05, IRS announces tax relief for taxpayers impacted by severe storms and flooding in Maine; various deadlines postponed to July 15
- RI-2024-06, IRS announces tax relief for taxpayers impacted by severe storms and flooding in Rhode Island
- RI-2024-05, IRS announces tax relief for taxpayers impacted by severe storm and flooding in Rhode Island; various deadlines postponed to July 15
- IR-2024-94, IRS announces tax relief for taxpayers impacted by severe storms, flooding in Rhode Island, various deadlines postponed to July 15
- IR-2024-93, IRS: Maine taxpayers impacted by severe storms, flooding qualify for tax relief; various deadlines postponed to July 15
- IR-2024-90, IRS reminder to taxpayers affected by terrorist attacks in Israel: 2023 returns and payments are now due Oct. 7; other relief available
- IR-2024-82, IRS further extends tax relief for Hawaii wildfire victims; 2023 returns, payments, other deadlines postponed to Aug. 7
- AK-2024-04, IRS: Tax relief for taxpayers impacted by severe storms, landslides and mudslides in Alaska; various deadlines postponed to July 15
- IR-2024-81, IRS announces tax relief for taxpayers impacted by severe storms, landslides and mudslides in Alaska; various deadlines postponed to July 15
- IR-2024-79, IRS reminder to U.S. taxpayers living, working abroad: File 2023 tax return by June 17; those impacted by terrorist attacks in Israel have until Oct. 7
- WA-2024-01, IRS announces tax relief for taxpayers impacted by wildfires in Spokane, Washington area
- IR-2024-55, IRS: Spokane area taxpayers impacted by wildfires qualify for tax relief; various deadlines postponed to June 17
- CA-2024-02, IRS announces tax relief for taxpayers impacted by severe storms and flooding in San Diego, California
- IR-2024-51, IRS: San Diego area taxpayers impacted by severe storms, flooding qualify for tax relief; various deadlines postponed to June 17
- MI-2024-01, IRS announces tax relief for taxpayers impacted by severe storms, tornadoes and flooding in Michigan
- IR-2024-42, IRS: Michigan taxpayers impacted by severe storms, tornadoes and flooding qualify for tax relief; various deadlines postponed to June 17
- WV-2024-01, IRS announces tax relief for taxpayers impacted by severe storms, flooding, landslides and mudslides in West Virginia
- IR-2024-35, IRS: West Virginia taxpayers impacted by severe storms, flooding, landslides and mudslides qualify for tax relief; various deadlines postponed to June 17
- ME-2024-02, IRS announces tax relief for taxpayers impacted by severe storms and flooding in Maine
- IR-2024-32, IRS: Maine taxpayers impacted by severe storms and flooding qualify for tax relief; various deadlines postponed to June 17
- IR-2024-29, IRS reminder to disaster victims with extensions: File 2022 returns by Feb. 15; all or parts of 8 states and 2 territories affected
- IR-2024-27, IRS: Rhode Island taxpayers impacted by storms qualify for tax relief; various deadlines postponed to June 17
- RI-2024-01, IRS announces tax relief for taxpayers impacted by severe storms, flooding and tornadoes in Rhode Island
- CT-2024-01, IRS announces tax relief for taxpayers impacted by severe storms, flooding and potential dam breach in Connecticut
- IR-2024-17, IRS: Connecticut taxpayers impacted by storms qualify for tax relief; various deadlines postponed to June 17
Related
- Involuntary conversion: Get more time to replace property
- Publications, FAQs and general information see disaster assistance and emergency relief for individuals and businesses.
- Reconstructing records after a natural disaster or casualty loss
- The latest Federal Emergency Management Agency disaster declarations.
- For information on disaster recovery, visit DisasterAssistance.gov.