Tax Relief and Natural Disasters

When a tax deadline falls around the time of a natural disaster, the IRS provides tax relief to victims of federally declared disasters. If you reside in a state that has been struck by a hurricane, flood, wildfire, earthquake, or other disaster, you may qualify for extended deadlines to file your return and submit your payments. When you prepare and e-file your 2021 Tax Return on eFile.com, your return is submitted to the IRS quickly - see details on e-filing taxes online.

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See an overview of Disaster Relief Programs provided by charitable organizations; ask us for special disaster area related promo codes if you are affected by any of the disaster areas.

Tax Return Filing Deadlines

Below are tax return filing and tax payment deadlines that the IRS has changed due to natural disasters that have occurred.

Tax Season 2023: January 1 - December 31, 2023

• Florida storm victims can file through August 15, 2023 for individual and business tax returns.
• Resident victims of Indiana storms have until July 31, 2023 to file individual and business taxes as well as make payments.
• Tennessee storm victims can file individual and business tax returns through July 31, 2023 due to March-April 2023 storms.
• Residents of Arkansas who were victims of March and April storms have until July 31, 2023 to file and pay individual and business taxes.
• Mississippi residents who were victims of March storms have until July 31, 2023 to file and pay individual and business income taxes.
• Winter storm and snowstorm victims in New York have until May 15, 2023 to file individual and business taxes.
• Storm and tornado victims in Georgia and Alabama have until October 16, 2023 to file and pay various individual and business income taxes, moved twice since the original extension of May 15, 2023.
• Victims of severe winter storms and related disasters in California were granted until May 15, 2023 to file and pay 2022 Taxes. This has since been extended to October 16, 2023.

Tax Season 2022: January 1 - December 31, 2022

• Storm victims in California, parts of Georgia and Alabama have until May 15, 2023, to file federal individual and business tax returns and make tax payments. This includes 2022 individual income tax returns due on April 18. Also eligible taxpayers will have until May 15, 2023 to make 2022 contributions to their IRAs and health savings accounts.
• Victims of Hurricane Ian in Florida, South Carolina, and North Carolina who have filed an IRS accepted extension, will now have until February 15, 2023 to file their 2021 federal returns.
• Residents of part of Alaska were given an extended deadline to file 2021 Taxes from October 17, 2022 to February 15, 2023. This applies to victims of storms and floods that took place in mid-September of 2022.
• Residents or Puerto Rico were given an extended deadline to file 2021 Taxes by February 15, 2023 due to Hurricane Fiona.
• Taxpayers who reside and have an IRS address in areas covered by Federal Emergency Management Agency (FEMA) disaster declarations for the island of St. Croix, U.S. Virgin Islands, and members of the Tribal Nation of the Salt River Pima Maricopa Indian Community have until November 15, 2022 to file their returns.
• Victims of the Mississippi water crises which began in late August have until February 15, 2023 to file individual and business returns for 2021 as well as make 2022 estimated tax payments. These include residents and businesses in Hinds County.
• Kentucky and Missouri residents affected by the late July/early August storms and floods have an extended deadline from October 17, 2022 to November 15, 2022 to file 2021 Taxes. This includes individuals and businesses in St. Louis, Montgomery, St. Charles, and other St. Louis counties and affected residents of Missouri. This also applies to quarterly estimated taxes that would normally be due on September 15, 2022.
• Colorado residents who were victims of the Colorado wildfires that took place in early January had until May 16, 2022 to file various tax returns. This includes 2021 Tax Returns normally due on April 18, 2022 and 2021 quarterly estimated tax payments due January 18 and April 18, 2022. Or, skip the estimated payment and simply pay it with your tax return.
• Victims of the mid-December tornadoes, storms, and flooding in Kentucky had until May 16, 2022 to file their 2021 Taxes normally due April 18, 2022. This applies to other tax deadlines around this time, such as skipping the fourth quarterly estimated payment normally due January 15.
• Additional IRS related tax relief in disaster situations information

Casualty and Theft Losses

If you or your business falls victim to casualty or theft, perhaps due to being located in a disaster area, the IRS may allow you to deduct some or all of your losses on your taxes if you itemize your deductions. Any of these losses must be from a sudden or unforeseen event which result in the destruction of a taxpayer's personal property or their business property. You must also claim this deduction in the year it occurred; if you took a loss during the 2022 Missouri and Kentucky floods, then you must claim your losses on your 2022 Taxes.

The IRS defines three types of casualty losses: federal casualty losses, disaster losses, and qualified disaster losses. All three of are federally declared disasters, but the requirements for each loss vary. IRS Form 4864, Casualties and Thefts, has more details which are updated with each release - this form can be e-filed with your return.

If your property isn't completely destroyed and/or it is personal-use property, then the amount of your casualty loss deduction is the lesser of:

• The adjusted basis of your property, or
• The decrease in fair market value for your property due to the casualty.

If the asset or property in question is business or income-producing property is completely destroyed, such as a business office or rental property, then the amount of the loss is your adjusted basis.

Theft Losses: As defined by the IRS, theft is the taking or removal of money or property intended to deprive the owner of it. This theft must be illegal in the state it occurred in and be done with criminal intent. The amount of your theft loss is the adjusted basis of your property since the fair market value of your property after the theft is considered to be zero.

Losses from Ponzi-type investment schemes: Additionally, special rules may apply to theft losses due to Ponzi-type investment schemes.

In order to claim any losses from disasters or thefts, itemize your deductions on your income taxes. When you prepare your return on eFile.com, enter all your itemized deductions and eFile will determine if it is more beneficial for you to claim the standard deduction or itemize deductions. The tax app will also help calculate the amount you can deduct from your casualty or theft losses.

See more details via IRS Publication 547, Casualties, Disasters, and Thefts.

The remaining are archived dates and changes throughout 2021 and previous tax years. These no longer apply as the deadlines have passed - see how to prepare back taxes for previous years.

Tax Season 2021: January 1 - December 31, 2021

• Wildfire victims in certain parts of California had an extended deadline until January 3, 2022 to file their 2020 Returns.
• Extended federal deadline for taxpayers in New York, New Jersey, Louisiana, Pennsylvania, all of Mississippi, and parts of Connecticut affected by Hurricane Ida that began on August 26, 2021. The deadline for federal returns had been extended to January 3, 2022 to file 2020 Tax Returns for these states only. If a resident these states filed a tax extension, giving them a new deadline of October 15, 2021, they are also given the further extended date until January 3, 2022. Additionally, quarterly estimated payments for Tax Year 2021 normally due September 15 will now be due by the new deadline.
• Deadline extension for victims of Hurricane Ida had been established by the IRS. Residents of parts of Mississippi had until November 13, 2021 to file 2020 Tax Returns which was extended to January 3, 2022.
  • Victims of Hurricane Ida may have had a further extended deadline to February 15, 2022: residents of Louisiana and Mississippi are eligible for this relief as well as residents of certain parts of New York, New Jersey, Connecticut, and Pennsylvania.
• Tax relief for February winter storms in Texas, Oklahoma, and Louisiana. The deadline to file individual and/or business tax returns, as well as make payments for due tax, had been extended to June 15, 2021, by the IRS. This applies to 2020 IRA contributions, quarterly estimated tax payments originally due April 15, 2021, and quarterly payroll and excise tax returns which are normally due April 30, 2021.
• Storms, flooding, and landslides in Kentucky began February 27, 2021; those affected had until June 30, 2021 to file individual and business income tax returns and make tax payments. 
• Victims of storms, extreme winds, and tornadoes from March 25, 2021, had until August 2021 to file income and business tax returns. These are those who faced inclement weather in the state of Alabama; specifically, in these counties: Bibb, Calhoun, Clay, Hale, Jefferson, Perry, Randolph, and Shelby. This gives an extended date to file returns as well as make estimated tax payments typically due April 15 and the second payment usually due June 15. 
• Extended deadline due to Spring 2021 storms and tornadoes in Tennessee. The IRS had given those affected until August 2, 2021 to file individual and business tax returns as well as make tax payments. The storms, tornadoes, and flooding took place between March 25 and April 3, 2021, in various parts of Tennessee. 

Tax Season 2020: January 1 - December 31, 2020

The following deadline extensions apply to Tax Season 2020 and are no longer in effect. These are only to be referenced for previous year returns or back taxes:

• Tax relief for Hurricane Delta victims  
• Tax relief for September California wildfire victims
• Tax relief for victims of September wildfires in California; October 15 deadline, other dates extended to Jan. 15. 2021
• Tax relief for victims of Hurricane Delta; Oct. 15 deadline, other dates extended to Feb. 16, 2021
• Tax relief for Hurricane Sally victims in Florida
• Tax relief for victims of Oregon wildfires; Oct. 15 deadline, other dates extended to Jan. 15, 2021
• During the year, the IRS provided tax relief for Oregon wildfires and straight-line winds victims; Tropical Storm Isaias victims in Puerto Rico; Hurricane Laura victims; victims of Hurricane Laura; California wildfire victims; Iowa derecho victims; victims of Iowa derecho; victims of California wildfires; Utah earthquake victims; Michigan severe storm victims; South Carolina victims of severe storms, tornadoes and straight-line winds; Tennessee victims of severe storms, tornadoes, straight-line winds and flooding
• Tax relief for Mississippi victims of tornadoes, severe storms, flooding and straight-line winds
• IRS extended July 15, other upcoming deadlines for tornado victims in parts of the South; provided other relief
• Tax relief for Oregon victims of severe storms, flooding, landslides and mudslides
• Tax relief for Tennessee victims of severe storms, tornadoes and flooding
• IRS extended April 15 and other upcoming deadlines, provides other tax relief for victims of Tennessee tornadoes
• Tax relief for victims of earthquakes in Puerto Rico.

Other Back Tax Disaster Deadline Extensions

• Oregon Wildfires: The IRS extended tax payment and tax return filing deadlines to victims of the Oregon wildfires and straight line winds to January 15, 2021 for the following counties: Clackamas, Douglas, Jackson, Klamath, Lane, Lincoln, Linn, and Marion. The Jan. 15, 2021 deadline also applied to quarterly estimated tax payments that were due on 9/15/2020.
• Hurricane Laura: The tax return and payment deadline was extended to December 31, 2020 in the following parishes in Louisiana: Allen, Beauregard, Calcasieu, Cameron, Jefferson Davis, and Vernon
• California Wildfires: The IRS extended the deadline for filing returns and submitting tax payments to December 15 in the following California counties: Lake, Monterey, Napa, San Mateo, Santa Cruz, Solano, Sonoma, and Yolo.
• Iowa Derecho Storm: The IRS extended the tax return and payment deadline to December 15, 2020 in Linn County, Iowa.
• Tornados, Severe Storms, and Flooding in the South: The IRS had extended the deadline to October 15, 2020 in the following states and counties:
  • Mississippi: Clarke, Covington, Grenada, Jasper, Jefferson Davis, Jones, Lawrence, Panola, and Walthall
  • Tennessee: Bradley and Hamilton
  • South Carolina: Aiken, Barnwell, Berkeley, Colleton, Hampton, Marlboro, Oconee, Orangeburg, and Pickens.
• Oregon Severe Storms, Flooding, Landslides, and Mudslides: The IRS extended the deadline to July 15, 2020 for Oregon taxpayers living in Umatilla County and the Confederated Tribes of the Umatilla Indian Reservation.
• Tennessee Severe Storms and Flooding: The IRS extended the deadline to July 15, 2020 (however this has now passed) in the following Tennessee counties: Davidson, Putnam, and Wilson. 

We at eFile keep this page updated based on the most recent IRS disaster relief announcements on the IRS website.

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