Tax Year 2023: Does Your State Have an Extended Deadline?

Navigating tax obligations while facing unforeseen challenges posed by a natural disaster can make for especially difficult times. If you were a victim of a natural disaster in an area designated as a federal disaster by the Federal Emergency Management Agency (FEMA) the IRS has likely extended various federal tax deadlines and other relief to you. 

If these storms impacted you, we want you to know TurboTax is here for you, and we want to keep you up to date with important tax relief information that may help you in this time of need. Note: extension dates and federal and state requirements are dependent on the state and county where you reside or have a business. 

Check out our interactive map, below, featuring resources from the IRS.

Alaska

Key Takeaways:

• Federal tax filing & payment deadlines are extended to July 15, 2024.
• To qualify, you must have an address of record located in the disaster area.
• This applies to federal tax returns and tax payments. Note Alaska does not have state taxes.

Federal Tax Relief

The IRS announced tax relief for individuals and businesses in the Wrangell Cooperative Association of Alaska Tribal Nation that were affected by severe storms, landslides, and mudslides that began on Nov. 20, 2023. These tax filers now have until July 15, 2024, to file various federal individual and business tax returns and make tax payments.  

The July 15, 2024, deadline applies to:

•  Individual income tax returns and payments normally due on April 15, 2024.
•  Quarterly estimated tax payments, normally due on Jan. 16, April 15, and June 17, 2024.

The July 15, 2024, deadline also applies to affected businesses:

• Quarterly payroll and excise tax returns normally due on Jan. 31, 2024, and April 30, 2024.
• Calendar-year partnership and S corporation returns normally due on March 15, 2024.
• Calendar-year corporation and fiduciary returns and payments normally due on April 15, 2024.
• Calendar-year tax-exempt organization returns normally due on May 15, 2024.

Penalties on payroll and excise tax deposits due on or after Nov. 20, 2023, and before Dec. 5, 2023, will be abated as long as the tax deposits were made by Dec. 5, 2023.

The IRS automatically identifies taxpayers located in the covered disaster area and applies filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area should call the IRS disaster hotline at 866-562-5227 to request this tax relief.

The IRS urges anyone who needs an additional tax-filing extension, beyond July 15, 2024, for their 2023 federal income tax return to request it electronically by April 15, 2024.  TurboTax can help with free automatic extensions.  Tax filers impacted by federally declared disasters qualify to request an extension between April 15, 2024, and July 15, 2024, however a request filed during this period can only be submitted on paper. Whether requested electronically or on paper, the tax filer will then have until Oct. 15, 2024, to file, but payments are still due on July 15, 2024. 

California

Key Takeaways: 

• Individuals and businesses in San Diego County now have until June 17, 2024 to file various federal tax returns and make tax payments. 
• Individuals and businesses in San Diego County now have until June 17, 2024 to file their state tax returns and pay state taxes due between January 21 through June 17, 2024. 

Federal Tax Relief 

The IRS has announced tax relief for individuals and businesses in parts of California who were affected by severe storms and flooding that began on January 21, 2024. These taxpayers now have until June 17, 2024, to file various federal individual and business tax returns and make tax payments. The tax relief postpones various tax filing and payment deadlines that occurred from January 21, 2024 through June 17, 2024. 

The relief currently only includes San Diego County but the same relief will be available to any other California localities added later to the disaster area as designated by the Federal Emergency Management Agency (FEMA). 

The June 17, 2024, relief applies to: 

• 2023 individual income tax returns and payments normally due on April 15, 2024 
• 2023 contributions to IRAs and health savings accounts for eligible taxpayers
• 2024 estimated tax payments normally due on April 15, 2024
• Quarterly payroll and excise tax returns normally due on Jan. 31 and April 30, 2024
• Calendar-year partnership and S corporation returns normally due on March 15, 2024
• Calendar-year corporation and fiduciary returns and payments normally due on April 15, 2024
• Calendar-year tax-exempt organization returns normally due on May 15, 2024

Penalties for failing to make payroll and excise tax deposits due on or after January 21, 2024, and before February 5, 2024, will be abated as long as the deposits were made by February 5, 2024.

State Tax Relief  

The state of California Franchise Tax Board announced tax relief for San Diego County residents. Affected individuals and businesses in San Diego County now have until June 17, 2024 to file their tax returns and pay federal and state taxes due between January 21 through June 17, 2024. Payments due on June 17, 2024 remain due on that date. 

The June 17, 2024 extension to file and pay applies to: 

• Individuals whose tax returns and payments are due on April 15, 2024.
• Quarterly estimated tax payments due April 15, 2024.
• Business entities whose tax returns are normally due on March 15 and April 15.
• Pass-through entity (PTE) elective tax payments due on March 15, 2024.
• Tax-exempt organization returns normally due on May 15, 2024.

Connecticut

Key Takeaways: 

• Federal tax and payments deadlines are extended to June 17, 2024. 
• To qualify, you must have an address of record located in the disaster area.

Federal Tax Relief 

The IRS has announced tax relief for individuals and businesses in New London County, including the Mohegan Tribal Nation and Mashantucket Pequot Tribal Nation affected by severe storms, flooding and a potential dam breach that began on January 10, 2024. The same relief will be available to any other Connecticut localities added later to the disaster area. The tax relief postpones various filing and payment deadlines that occurred from January 10, 2024 to June 17, 2024. As a result these affected individuals and businesses have until June 17, 2024 to file return and pay any taxes originally due during this time. 

The June 17, 2024 deadline also applies to: 

• 2023 individual income tax returns and payments normally due on April 15, 2024. 
• 2023 contributions to IRAs and health savings accounts for eligible taxpayers.
• Quarterly estimated income tax payments normally due on Jan. 16 and April 15, 2024.
• Quarterly payroll and excise tax returns normally due on Jan. 31 and April 30, 2024.
• Calendar-year partnership and S corporation returns normally due on March 15, 2024.
• Calendar-year corporation and fiduciary returns and payments normally due on April 15, 2024.

• Calendar-year tax-exempt organization returns normally due on May 15, 2024.
• Penalties for failing to make payroll and excise tax deposits due on or after Jan. 10, 2024, and before Jan. 25, 2024, will be abated as long as the deposits are made by Jan. 25, 2024.

State Tax Relief At this time there has not been an announcement from the state of Connecticut for state tax relief. Check with the Connecticut State Department of Revenue Services website for any latest news update.

Maine

Key Takeaways: 

• Individuals who live in Maine have until April 17, 2024, to file their 2023 Form 1040 because April 15, 2024, is Patriots’ Day, and April 16, 2024, is Emancipation Day.
• IRS relief for parts of Maine affected by severe storms in designated areas now have until June 17, 2024 to file various federal individual and business tax returns and tax payments. 
• Certain Maine state tax returns and payments for affected areas have until June 17, 2024. 
• To qualify for IRS and state relief, you must have an address of record located in the disaster area.

Federal Tax Relief

The IRS is offering relief for parts of Maine affected by severe storms and flooding that began Dec. 17, 2023. These taxpayers now have until June 17, 2024 to file various individual and business tax returns and make tax payments. 

To qualify you must be in an area designated by the Federal Emergency Management Agency (FEMA). Individuals and households that live or have business in the following counties qualify for tax relief: Androscoggin, Franklin, Hancock, Kennebec, Oxford, Penobscot, Piscataquis, Somerset, Waldo and Washington.  

The relief postpones various tax filing and payment deadlines that occurred from Dec. 17, 2023 through June 17, 2024. Affected individuals and businesses will have until June 17, 2024 to file returns and pay any taxes that were originally due during this time period. 

The June 17, 2024, deadline also applies to:

• 2023 Individual income tax returns and payments normally due on April 15, 2024
• 2023 contributions to IRAs and health savings accounts for eligible taxpayers
• Quarterly estimated income tax payments normally due on Jan. 16 and April 15, 2024
• Quarterly payroll and excise tax returns normally due on Jan. 31 and April 30, 2024
• Calendar-year partnership and S corporation returns normally due on March 15, 2024
• Calendar-year corporation and fiduciary returns and payments normally due on April 15, 2024
• Calendar-year tax-exempt organization returns normally due on May 15, 2024

State Tax Relief

For affected Maine taxpayers in these federally designated disaster areas, the deadline for certain Maine tax returns and certain Maine final or estimated tax payments originally due on or after December 17, 2023, and through April 17, 2024, is also now postponed to June 17, 2024.

Massachusetts

Key Takeaways:

Individuals who live in Massachusetts have until April 17, 2024, to file their 2023 Form 1040 because April 15, 2024, is Patriots’ Day, and April 16, 2024, is Emancipation Day.

Michigan

Key Takeaways: 

• Individual income tax returns and payments normally due on April 15, 2024 now have until June 17, 2024. 
• To qualify for IRS and state relief, you must have an address of record located in the disaster area.

Federal Tax Relief

The Internal Revenue Service announced relief for individuals and businesses in parts of Michigan affected by severe storms, tornadoes, and flooding that began on August 24, 2023. Those taxpayers now have until June 17, 2024 to file various federal individual and business tax returns and make tax payments. 

To qualify for relief individuals and households must live or have a business in one of the following counties: Eaton, Ingham, Ionia, Kent, Livingston, Macomb, Monroe, Oakland, and Wayne. 

Individuals and businesses will have until June 17, 2024 to file returns and pay any taxes that were originally due during this period. Individual income tax returns and payments normally due on April 15, 2024 now have until June 17, 2024. 

The June 17, 2024 deadline applies to: 

• Quarterly estimated tax payments normally due Sept. 15, Jan. 16, April 15, 2024 
• Quarterly payroll and excise tax returns normally due on Oct. 31, 2023, Jan. 31, 2024 and April 30, 2024 
• Calendar-year partnership and S corporations that had a valid tax-year 2022 extension that ran out on Sept. 15, 2023, or have a 2023 return normally due on March 15, 202
• Calendar-year corporations and fiduciaries that had a valid tax-year 2022 extension that ran out on Oct. 16, 2023, or have a 2023 return and payment normally due on April 15, 2024
• Calendar-year tax-exempt organizations that had a valid tax-year 2022 extension that ran out on Nov. 15, 2023, or have a 2023 return normally due on May 15, 2024

If you are an affected taxpayer, and receive a late filing or late payment penalty notice letter from the IRS that has an original filing or payment due date that falls within this relief postponement period, you should call the telephone number on your notice to have the IRS abate the penalty. 

State Tax Relief 

At this time the Michigan Department of Treasury has not made a taxpayer notice regarding any disaster relief. 

Rhode Island

Key Takeaways: 

• Federal tax return and payments for individual income tax returns and payments normally due on April 15, 2024 are extended to June 17, 2024. 
• To qualify, you must have an address of record located in the disaster area.
• Individuals and businesses that had an extension to file their 2022 returns will have until June 17, 2024 to file them. Note this is an extension to file but not pay 2022 tax payments as those payments were originally due in April 2023. 

Federal Tax Relief 

The IRS has announced that taxpayers impacted by the severe storms in Providence County that began on September 10, 2023 will have until June 17, 2024 to file various federal individual and business tax returns and make tax payments.

The June 17, 2024 deadline also applies to: 

• 2023 contributions to IRAs and health savings accounts for eligible taxpayers.
• 2023 quarterly estimated income tax payments normally due on Sept. 15, 2023, and Jan. 16, 2024, and 2024 estimated tax payments normally due on April 15, 2024. 
• Quarterly payroll and excise tax returns normally due on Oct. 31, 2023, and Jan. 31 and April 30, 2024.
• Calendar-year partnership and S corporation returns normally due on March 15, 2024.
• Calendar-year corporation and fiduciary returns and payments normally due on April 15, 2024.
• Calendar-year tax-exempt organization returns normally due on May 15, 2024.

Penalties for failing to make payroll and excise tax deposits due on or after Sept. 10, 2023, and before Sept. 25, 2023, will be abated as long as the deposits were made by Sept. 25, 2023.

Moreover, individuals and businesses that had an extension to file their 2022 returns will also have until June 17, 2024, to file them. However, it is important to note that tax-year 2022 tax payments are not eligible for this relief because they were originally due last spring. 

State Tax Relief At this time, the State of Rhode Island Division of Taxation at the Department of Revenue has not released any announcements about relief.

Tennessee

Key Takeaways: 

• Federal tax and payments deadlines are extended to June 17, 2024. 
• To qualify, you must have an address of record located in the disaster area.

Federal Tax Relief 

The IRS has provided tax relief for individuals and businesses in Davidson, Dickson, Montgomery, and Sumner counties of Tennessee affected by severe storms and tornadoes that began on December 9, 2023. These taxpayers now have until June 17, 2024 to file various federal individual and business tax returns and make tax payments. This applies to individual income tax returns and payments due on April 15, 2024. If you need an extension beyond June 17, for your 2023 federal income tax return you should request it electronically by April 15 to have until October 15, 2024, to file, though payments are still due on June 17, 2024. 

The June 17, 2024 deadline also applies to: 

• 2023 contributions to IRAs and health savings accounts for eligible taxpayers.
• Quarterly estimated income tax payments normally due on Jan. 16 and April 15, 2024.
• Quarterly payroll and excise tax returns normally due on Jan. 31 and April 30, 2024.
• Calendar-year partnership and S corporation returns normally due on March 15, 2024.
• Calendar-year corporation and fiduciary returns and payments normally due on April 15, 2024.
• Calendar-year tax-exempt organization returns normally due on May 15, 2024.

State Tax Relief 

While the state of Tennessee does not have an individual income tax the Tennessee Department of Revenue has not announced any additional relief efforts at this time. 

Washington

Key Takeaways: 

• Individuals and businesses now have until June 17, 2024, to file various federal tax returns and make tax payments. 
• Individuals and businesses that had an extension to file their 2022 returns will also have until June 17, 2024, to file them. 
• This relief is currently offered to affected individuals and households that reside or have a business in Spokane County only. 

Federal Tax Relief 

The Internal Revenue Service is providing tax relief for areas of Washington state affected by wildfires that began on August 18, 2023. These taxpayers now have until June 17, 2024, to file various individual and business tax returns and make tax payments. 

This tax relief postpones various tax filing and payment deadlines that occurred from August 18, 2023, through June 17, 2024. 

This relief is currently offered to affected individuals and households that reside or have a business in Spokane County only. The same relief will be available to any other Washington state localities added later to the Federal Emergency Management Agency (FEMA) disaster area. 

This June 17, 2024 deadline applies to: 

• 2023 individual income tax returns and payments normally due on April 15, 2024.
• 2023 contributions to IRAs and health savings accounts for eligible taxpayers.
• 2023 quarterly estimated income tax payments normally due on Sept. 15, 2023, and Jan. 16, 2024, and 2024 estimated tax payments normally due on April 15, 2024.
• Quarterly payroll and excise tax returns normally due on Oct. 31, 2023, and Jan. 31 and April 30, 2024.
• Calendar-year partnership and S corporation returns normally due on March 15, 2024.
• Calendar-year corporation and fiduciary returns and payments normally due on April 15, 2024.
• Calendar-year tax-exempt organization returns normally due on May 15, 2024.

Individuals and businesses that had an extension to file their 2022 returns will also have until June 17, 2024, to file them. However, tax-year 2022 tax payments are not eligible for this relief because they were originally due last spring, before the disaster occurred.

State Tax Relief 

The Washington State Department of Revenue announced wildfire tax relief resources on September 1, 2023, for businesses and property owners impacted by the wildfires. 

West Virginia

Key Takeaways: 

• Federal tax return and payments for individual income tax returns and payments normally due on April 15, 2024 are extended to June 17, 2024. 
• To qualify, you must have an address of record located in the disaster area.
• Affected individuals who had a valid extension to file their 2022 return that ran out on Oct. 16, 2023, now have until June 17, 2024. 

Federal Tax Relief

The Internal Revenue Service announced tax relief for individuals and businesses in parts of West Virginia affected by severe storms, flooding, landslides and mudslides that began on Aug. 28, 2023. These taxpayers have until June 17, 2024, to file various federal individual and business tax returns and make tax payments. 

Individuals and households that reside or have a business in the following counties qualify for tax relief: Boone, Calhoun, Clay, Harrison, and Kanawha.  

The June 17, 2024, deadline applies to individual 2023 income tax returns and payments normally due on April 15, 2024.

Individuals who had a valid extension to file their 2022 return that ran out on Oct. 16, 2023, now have until June 17, 2024. However, it’s important to note that because tax payments related to these 2022 returns were due on April 18, 2023, those payments are not eligible for this relief.

The June 17, 2024, deadline also applies to affected businesses:

• Quarterly payroll and excise tax returns normally due on Oct. 31, 2023, Jan. 31, 2024, and April 30, 2024.
• Calendar-year partnership and S corporations that had a valid tax-year 2022 extension that ran out on Sept. 15, 2023, or have a 2023 return normally due on March 15, 2024.
• Calendar-year corporations and fiduciaries that had a valid tax-year 2022 extension that ran out on Oct. 16, 2023, or have a 2023 return and payment normally due on April 15, 2024.
• Calendar-year tax-exempt organizations that had a valid tax-year 2022 extension that ran out on Nov. 15, 2023, or have a 2023 return normally due on May 15, 2024

State Tax Relief 

The State of West Virginia Tax Division has not made an announcement on any specific tax relief. 

What do I need to do to claim the federal tax extension? 

The IRS automatically provides filing and penalty relief for Federal tax returns to any taxpayer with an IRS address of record located in the disaster area. Taxpayers do not need to contact the IRS to get this relief. However, if an affected taxpayer receives a late filing or late payment penalty notice from the IRS that has an original or extended filing, payment or deposit due date falling within the postponement period, the taxpayer should call the number on the notice to have the penalty abated.

If you are not a victim, but you are looking to help those in need, this is a great opportunity to donate or volunteer your time to legitimate 501(c)(3) not-for-profit charities who are providing relief efforts for storm victims.

Check back with the TurboTax blog for more updates on disaster relief.

The tax relief is part of a coordinated federal response to the damage caused by the harsh storms and is based on local damage assessments by FEMA. For information on disaster recovery, visit disasterassistance.gov.