The IRS extended deadlines that apply to filing returns, paying taxes, and performing certain other time-sensitive acts for certain taxpayers affected by Hurricane Michael. The extension applies to deadlines - either an original or extended due date - that occurred on or after Oct. 9, 2018 and before Feb. 28, 2019.

  • Alabama counties: Geneva, Henry, Houston, and Mobile.
     
  • Florida counties: Bay, Calhoun, Franklin, Gadsden, Gulf, Hamilton, Holmes, Jackson, Jefferson, Leon, Liberty, Madison, Okaloosa, Suwannee, Taylor, Wakulla, Walton, and Washington.
     
  • Georgia counties: Appling, Atkinson, Bacon, Baker, Ben Hill, Berrien, Bleckley, Brooks, Bulloch, Burke, Calhoun, Candler, Chattahoochee, Clay, Coffee, Colquitt, Cook, Crawford, Crisp, Decatur, Dodge, Dooly, Dougherty, Early, Echols, Emanuel, Evans, Glascock, Grady, Hancock, Houston, Irwin, Jeff Davis, Jefferson, Jenkins, Johnson, Jones, Laurens, Lee, Macon, Marion, Miller, Mitchell, Montgomery, Peach, Pulaski, Putnam, Quitman, Randolph, Schley, Screven, Seminole, Stewart, Sumter, Tattnall, Telfair, Terrell, Thomas, Tift, Toombs, Treutlen, Turner, Twiggs, Washington, Webster, Wheeler, Wilcox, Wilkinson, and Worth.

News releases

  • IR-2018-236, Proposed hardship withdrawal regulations include relief for disaster victims: Retirement plans can now make loans, hardship distributions to victims of Hurricanes Michael and Florence
  • IR-2018-218, For Tax Year 2017, e-file closes on Nov. 17; After that, disaster victims, others need to file on paper
  • AL-2018-006, Tax Relief for Victims of Hurricane Michael in Alabama
  • IR-2018-204, Low-income housing units nationwide may be offered to displaced victims of Hurricanes Michael and Florence, other recent disasters
  • IR-2018-202, IRS extends Oct. 15 and other deadlines for more counties hit by Hurricanes Michael, Florence; Additional areas in Florida, Georgia, North Carolina, South Carolina and Virginia covered
  • IR-2018-201, IRS announces waiver of dyed fuel penalty in Florida
  • GA-2018-04, Tax relief for victims of Hurricane Michael in Georgia
  • IR-2018-199, IRS extends Oct. 15 and other upcoming deadlines, provides expanded tax relief for victims of Hurricane Michael
  • FL-2018-04, Tax Relief for Victims of Hurricane Michael in Florida

Tax Tips

IRS Videos

Legal Guidance

  • Notice 2018-89 PDF, Treatment of Amounts Paid to Section 170(c) Organizations under Employer Leave-Based Donation Programs to Aid Victims of Hurricane Michael

Other Resources

  • Reconstructing Your Records — Reconstructing records after a disaster may be essential for tax purposes, getting federal assistance or insurance reimbursement. Records that you need to prove your loss may have been damaged or destroyed.
  • Client Identification — Tax preparers who need to identify their clients may contact the IRS at 866-562-5227 or, alternatively, the preparer who maintains the necessary records of ten or more clients can send a CD to the IRS by following instructions on this website.
  • Disaster Assistance and Emergency Relief — IRS information for individuals and businesses.
  • Disaster Relief Resources for Tax Professionals — Resources and assistance to members of the impacted payroll and practitioner community.