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June 17, 2024, Filing Extension: Essential Relief for Individuals and Businesses in Disaster Areas

Article Highlights:

  • Disaster Filing Relief

  • Qualifying Disaster Areas

  • Types of Returns That Qualify

  • Applying for Additional Extension Time

  • Payment Deadline Reminder

  • Relief for Other Disaster Areas

Considering recent natural disasters, the IRS extended the normal April 15 deadline for filing certain tax returns for some affected taxpayers until June 17, 2024. This extension aims to provide relief to individuals and businesses grappling with the aftermath of these events. Below, we outline the qualifying disaster areas, the types of returns that qualify for this extension, and how to apply for additional extension time through October 15, 2024. Additionally, we remind taxpayers that while the filing deadline may be extended, any payments are still due by June 17, 2024.

Qualifying Disaster Areas - The IRS has identified several regions of the country as qualifying disaster areas for this extended deadline. Taxpayers residing or operating businesses in the following areas and counties are eligible: 

California: San Diego

Connecticut: New London County and the Tribal Nations of Mashantucket Pequot and Mohegan

Michigan: Eaton, Ingham, Ionia, Kent, Livingston, Macomb, Monroe, Oakland, and Wayne

Maine: Androscoggin, Franklin, Kennebec, Oxford, Penobscot, Piscataquis, and Somerset.

Tennessee: Cheatham, Davidson, Dickson, Gibson, Montgomery, Robertson, Stewart, Sumner, and Weakley.

Washington: Spokane and Whitman.

West Virginia: Boone, Calhoun, Clay, Harrison, Kanawha, and Roane. 

Types of Returns That Qualify - The extended deadline applies to a variety of tax returns, including but not limited to:

  • Individual Income Tax Returns (Form 1040 series, including 1040-ES)

  • Corporate Income Tax Returns (Form 1120 series, including 1120-S)

  • Partnership Returns (Form 1065)

  • Estate and Trust Income Tax Returns (Form 1041 series)

  • Exempt Organization Returns (Form 990 series)

  • Excise Tax Returns (Form 720)

  • Employment Tax Returns (Form 941 series)

Applying for Additional Extension Time - Taxpayers in the designated areas who need more time beyond the June 17, 2024, deadline can apply for an additional extension to file their returns by October 15, 2024. To do so, they must:

  • File Form 4868-Application for Automatic Extension of Time to File U.S. Individual Income Tax Return by June 17, 2024.

  • File Form 7004 - Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns by June 17, 2024.

Payment Deadline Reminder - While the IRS has extended the filing deadline, it is important to remember that any tax payments are still due by June 17, 2024. Failure to make payments by this date will result in penalties and interest charges. Taxpayers should ensure they have made all necessary payments to avoid additional financial burdens.

The IRS's decision to extend the filing deadline to June 17, 2024, for taxpayers in disaster areas provides much-needed relief during challenging times.

Disaster Relief for Other Areas - In addition to the qualifying disaster areas named in this article, the IRS has also announced filing relief for several areas in the Midwest and South affected by spring tornadoes and storms, with varying extended filing dates. For a comprehensive and the most up-to-date list of all qualifying disaster areas, taxpayers should refer to the IRS disaster relief page.

For further assistance, please contact this office.

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