Taxpayers impacted by Hurricane Debby in South Carolina, North Carolina, Florida, and Georgia now have until February 3, 2025 to make certain tax payments and file various tax returns, including 2023 individual and business tax returns currently on extension.
The article below addresses:
- Which counties are covered
- Relief requests
- Deadline information
- Penalty abatement
- Tax treatment of relief payments, casualty losses, and other relief
Covered Disaster Area & Affected Taxpayers
Following a disaster declaration by the Federal Emergency Management Agency (FEMA), residents and businesses in the following counties qualify for tax relief.
South Carolina
- All 46 counties
Florida
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Georgia
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North Carolina
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This list may be amended as the situation progresses. The most current list of eligible localities can be found on the tax relief in disaster situations page on the IRS website.
Automatic & Manual Relief Requests
The IRS will automatically identify and apply relief to taxpayers located in the disaster area.
Those who reside or conduct business outside the designated area but are affected should call the IRS disaster hotline at 866-562-5227 to request relief. Tax preparers with clients outside the disaster area can use bulk requests for disaster relief as outlined on the IRS website.
Additional relief may be available for retirement plan or IRA participants, including special disaster distributions and hardship withdrawals. Each plan has specific rules and guidance.
Taxpayers contacted by the IRS for collection or examination should inform the IRS of how the disaster impacts them to receive appropriate consideration.
Extended Deadlines
The tax relief postpones various tax filing and payment deadlines that occurred beginning on:
- August 1, 2024 in Florida
- August 4, 2024 in Georgia and South Carolina
- August 5, 2024 in North Carolina
The relief (postponement) period continues through February 3, 2025 in all four states.
These extensions apply to:
- Tax returns. Individuals, businesses, or tax-exempt organizations with a valid extension for their 2023 returns will now be due February 3, 2025. Note that tax payments related to these returns, which were due on April 15, 2024, do not qualify for an extension.
- Quarterly estimated tax payments. Payments due on September 16, 2024, and January 15, 2025, are now due on February 3, 2025.
- Quarterly payroll and excise tax returns. Returns normally due on October 31, 2024, and January 31, 2025, are now due February 3, 2025.
Penalty Abatement
If taxpayers receive late filing or payment penalty notices for deadlines within the postponement period, they should contact the IRS using the number on the notice to request abatement.
Tax Treatment of Relief Payments, Casualty Losses & Other Relief
Qualified disaster relief payments are generally excluded from gross income.
Affected taxpayers in a federally declared disaster area can claim disaster-related casualty losses on their federal income tax return for either the year the event occurred or the prior year.
Individuals may deduct personal property losses not covered by insurance.
The IRS will also waive fees for copies of previously filed tax returns for affected taxpayers. Use the appropriate FEMA disaster declaration number (see below) on relevant forms.
FEMA Disaster Declaration Numbers for Hurricane Debby
It’s important to write the FEMA declaration number on any return claiming a loss.
The applicable numbers are as follows:
Florida: 3605-EM
South Carolina: 3606-EM
Georgia: 3607-EM
North Carolina: 3608-EM
Learn More
Eligible individuals can get free tax help:
We are currently waiting for the various state tax authorities to issue guidance on their Hurricane Debby tax relief and will update this article once state tax filing guidance becomes available.
For more details, taxpayers can visit IRS.gov or contact the tax team at PBMares.
