IRS provides tax relief to victims of Hurricanes Milton, Helene, and related disasters
The IRS has announced extended tax relief for individuals and businesses affected by Hurricanes Milton, Helene, and other disasters in the Southeastern United States, including the entire state of Florida.
These relief measures include extended filing deadlines, deposit penalty relief, and special provisions for those affected by the hurricanes.
Hurricane Milton relief extended to all of Florida
Due to the impact of Hurricane Milton, individuals and businesses in 51 counties in Florida will receive disaster-related tax relief, which postpones various filing and payment deadlines to May 1, 2025.
This includes six counties that were previously ineligible for relief under Hurricane Debby or Hurricane Helene, such as Broward, Indian River, Martin, Miami-Dade, Palm Beach, and St. Lucie counties.
In addition, taxpayers in 20 counties who already received relief for Hurricane Debby but not for Helene will also be eligible for extended relief due to Hurricane Milton.
These counties include Baker, Brevard, Clay, Duval, Orange, Osceola, and more.
Key deadlines for Hurricane Milton relief:
- May 1, 2025: Applies to individual and business returns for the 2024 tax year, 2023 returns with valid extensions, and quarterly estimated tax payments due in January and April of 2025.
- Payroll and excise tax returns: Quarterly returns due on October 31, 2024, January 31, 2025, and April 30, 2025, are also postponed.
- Penalty relief: Penalties for failing to make payroll and excise tax deposits due on or after October 5, 2024, and before October 21, 2024, will be abated as long as deposits are made by October 21, 2024.
Dyed diesel penalty relief for Hurricane Milton
In response to supply disruptions caused by Hurricane Milton, the IRS has announced penalty relief for dyed diesel fuel used on highways in Florida from October 9, 2024, through October 30, 2024.
Normally, dyed diesel is not taxed because it is meant for off-highway uses, such as farming and home heating.
However, during the relief period, dyed diesel can be used on highways without penalty as long as the fuel tax of 24.4 cents per gallon is paid.
IRS help for victims of Hurricanes Helene and Milton
The IRS continues to provide support to victims of Hurricanes Helene and Milton.
Individuals and businesses in Alabama, Georgia, North Carolina, South Carolina, and parts of Tennessee and Virginia also qualify for relief, which extends the deadline for filing 2023 tax returns to May 1, 2025.
Additional tax relief measures:
- Qualified disaster relief payments: These are generally excluded from gross income and can cover personal, family, living, and funeral expenses, as well as home repairs and replacements. For more details, see Publication 525, "Taxable and Nontaxable Income."
- Retirement plan relief: Taxpayers affected by the hurricanes may qualify for special disaster distributions from retirement accounts without the additional 10% early distribution tax. These distributions can be spread over three years.
- Casualty loss deductions: Taxpayers in federally declared disaster areas can claim losses on their 2024 or 2023 tax returns, and the IRS provides up to six months to make this election, with a deadline of October 15, 2025. If a taxpayer's losses exceed their income, they may also qualify for a net operating loss (NOL), which can be carried forward to future tax years.
How to access disaster-related tax help
Free tax transcripts
Taxpayers who lost or destroyed tax records can request a free transcript of their tax returns from the IRS using the Get Transcript tool on IRS.gov. Immediate access is available, or transcripts can be mailed by calling 800-908-9946.
Request for copies of tax returns
Disaster-area taxpayers needing a copy of their tax return for benefits or disaster-related claims can submit Form 4506 to request a free copy of their return. Mark the form as disaster-related to expedite processing.
Address change
If you need to notify the IRS of a change in address due to a disaster, submit Form 8822.
IRS disaster hotline
For specific disaster-related tax questions or if you qualify for tax relief but live outside the disaster area, call the IRS disaster hotline at 866-562-5227. This hotline is available for taxpayers needing guidance on disaster-related extensions, tax deductions, or tax relief options.
For more information on disaster-related tax relief, including extended deadlines, penalty abatements, and how to claim disaster losses, visit the IRS’s Tax Relief in Disaster Situations page or consult with a tax professional to ensure you’re maximizing your available benefits and staying compliant with IRS guidelines.
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