Tax relief for disaster recovery efforts

Communities where destruction occurred
Companies that have had loss of property
Employers, charities, and the community providing support to their employees
Contractors involved in rebuilding the infrastructure
Insurers assessing the damage

Bookmark this page to stay on top of the latest news and insights for entities that may be affected by a natural disaster.

October 13, 2023 | Postponed tax filing and payment deadlines that occurred or will occur during the period from October 7, 2023, through October 7, 2024

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Like-kind exchange relief for taxpayers affected by Hurricane Ida

Relief beyond taxpayers in Louisiana The IRS has granted “affected taxpayers” with respect to Hurricane Ida an extension of time to perform certain actions. This September 2021 report explains how taxpayers affected by the disaster—including those located outside the specific covered disaster area—may qualify for this rare extension of time.

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Employers helping employees

Approaches that employers may want to consider for assisting employees in times of need When a disaster strikes, employers often want to help their affected employees. Although employer-provided assistance raises tax questions, it may be possible for employers to make certain payments, implement reimbursements, and offer other forms of help, so that some or all of the employer-provided assistance is non-taxable, but nonetheless deductible. This July 2021 report discusses those possibilities, as well as other approaches that employers may want to consider for assisting employees in times of need.

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2024

IRS announces tax relief for taxpayers in Oklahoma affected by severe weather

May 6, 2024 | Taxpayers now have until September 3, 2024, to file federal individual and business tax returns and make tax payments.

IRS provides tax relief for taxpayers in Maine and Rhode Island affected by severe storms, flooding

April 4, 2024 | Affected taxpayers now have until July 15, 2024, to file various tax returns and make tax payments.

IRS announces tax relief for taxpayers in Alaska affected by severe storms

March 26, 2024 | Affected taxpayers now have until July 15, 2024, to file various tax returns and make tax payments.

IRS provides tax relief for taxpayers in California affected by severe storms, flooding

February 27, 2024 | Tax relief for taxpayers in California affected by severe storms and flooding

IRS provides tax relief for taxpayers in West Virginia affected by severe storms, flooding, landslides, and mudslides

February 7, 2024 | Tax relief for taxpayers in West Virginia affected by severe storms

IRS provides tax relief for taxpayers in Maine affected by severe storms, flooding

February 5, 2024 | Taxpayers now have until June 17, 2024, to file various federal individual and business tax returns and make tax payments

IRS provides tax relief for taxpayers in Rhode Island affected by severe storms, flooding, and tornadoes

January 26, 2024 | Taxpayers affected by severe storms, flooding, and tornadoes, now have until June 17 to file various federal individual and business tax returns

IRS provides tax relief for taxpayers in Connecticut affected by severe storms

January 22, 2024 | Taxpayers affected by severe storms, flooding, and a potential dam breach, now have until June 17, 2024, to file various returns and payments

2023

IRS provides tax relief for taxpayers in Illinois affected by storms

November 27, 2023 | Taxpayers in Cook County now have until February 15, 2024, to file various individual and business tax returns and make tax payments.

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IRS provides tax relief for taxpayers in California affected by winter natural disasters

October 16, 2023 | Most taxpayers now have until November 16, 2023, to file various individual and business tax returns and make tax payments.

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IRS provides tax relief for taxpayers in Louisiana affected by seawater intrusion

September 29, 2023 | Taxpayers now have until February 15, 2024, to file various individual and business tax returns and make tax payments

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IRS provides tax relief for taxpayers in Maine and Massachusetts affected by Hurricane Lee

September 25, 2023 | Tax relief for taxpayers in Maine and Massachusetts affected by Hurricane Lee

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IRS provides tax relief for taxpayers in South Carolina affected by Hurricane Idalia

September 6, 2023 | Taxpayers in South Carolina now have until February 15, 2024, to file various returns and make tax payments

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IRS provides tax relief for taxpayers in Florida affected by Hurricane Idalia

August 31, 2023 | Tax relief for taxpayers in Florida affected by Hurricane Idalia

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IRS provides tax relief for taxpayers in Alaska affected by flooding

August 30, 2023 | Taxpayers in Alaska affected by flooding now have until October 31, 2023, to file various individual and business tax returns and make tax payments

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IRS provides tax relief for taxpayers in Illinois affected by storms

August 16, 2023 | Tax relief for taxpayers affected by severe storms and flooding that began on June 29, 2023

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IRS provides tax relief for taxpayers in Mississippi affected by storms

August 15, 2023 | Taxpayers in parts of Mississippi now have until October 16, 2023, to file various individual and business tax returns and make tax payments.

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IRS provides tax relief for taxpayers in Vermont affected by flooding

July 13, 2023 | Taxpayers affected by flooding have until November 15, 2023, to file various individual and business tax returns and make tax payments.

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IRS announces tax relief for taxpayers affected by Typhoon Mawar (Guam and Northern Mariana Islands)

May 25, 2023 | Taxpayers now have until October 2, 2023, to file various individual and business tax returns and make tax payments.

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IRS provides tax relief for taxpayers in Florida affected by tornadoes, severe storms, and flooding

May 2, 2023 | Taxpayers in Florida affected by severe storms now have until August 15, 2023, to file various returns and tax payments

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IRS provides tax relief for taxpayers in Tennessee affected by tornadoes and severe storms

April 10, 2023 | Taxpayers affected by severe storms now have until July 31, 2023, to file various individual and business tax returns and make tax payments

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IRS provides tax relief for taxpayers in Arkansas affected by tornadoes and severe storms

April 3, 2023 | Taxpayers in Arkansas affected by tornadoes and severe storms now have until July 31, 2023, to file various individual and business tax returns

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IRS provides tax relief for taxpayers in Mississippi affected by tornadoes and severe storms

March 28, 2023 | Taxpayers now have until July 31, 2023, to file various individual and business tax returns and make tax payments.

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IRS provides tax relief for taxpayers in New York affected by winter storms, snowstorms

March, 24 2023 | Taxpayers in New York affected by winter storms and snowstorms now have until May 15, 2023, to file various individual and business tax returns.

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IRS provides tax relief for taxpayers in California affected by March storms, flooding, landslides, mudslides

March 17, 2023 | Deadline is October 16, 2023, to file various individual and business tax returns and make tax payments.

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IRS provides tax relief for taxpayers in California affected by December storms, flooding, mudslides

January 24, 2023 | Taxpayers now have until May 15, 2023, to file various individual and business tax returns and make tax payments.

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IRS provides tax relief for taxpayers in California affected by storms, flooding, mudslides

January 10, 2023 | Taxpayers now have until May 15, 2023, to file various individual and business tax returns and make tax payments.

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2022

IRS provides tax relief for taxpayers in New York affected by winter storm

December 30, 2022 | Tax relief for taxpayers in New York affected by winter storm

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IRS provides tax relief for certain taxpayers affected by snowstorm in New York

December 2, 2022 | Certain taxpayers affected by November snowstorm, now have until March 15, 2023, to file various individual and business tax returns

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IRS provides tax relief for certain taxpayers affected by storm and flooding in Illinois

November 17, 2022 | Tax relief for taxpayers affected by a severe storm and flooding in Illinois

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IRS expands dyed diesel fuel penalty in Florida; hurricane-related relief

October 11, 2022 | Penalty relief expands previously issued penalty relief that applied only to emergency vehicles.

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IRS provides tax relief for taxpayers affected by Hurricane Ian (North Carolina and South Carolina)

October 5, 2022 | February 15, 2023 deadline to file various individual and business tax returns and make tax payments.

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IRS to waive dyed diesel fuel penalty in Florida; hurricane-related relief

September 30, 2022 | The relief is effective as of September 28, 2022, and will remain in effect through October 19, 2022.

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IRS provides tax relief for certain taxpayers affected by storms in Alaska

September 27, 2022 | February 15, 2023 deadline to file various individual and business tax returns and make tax payments.

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IRS provides tax relief for taxpayers in Puerto Rico affected by Hurricane Fiona

September 19 , 2022 | Certain deadlines falling on or after September 17, 2022, and before February 15, 2023, are postponed through February 15, 2023.

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IRS provides tax relief for certain taxpayers affected by storms in Arizona

September 8, 2022 | Salt River Pima-Maricopa Indian community

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IRS provides tax relief for taxpayers affected by storms in Missouri

August 10, 2022 | Taxpayers affected by storms in Missouri now have until November 15, 2022, to file various individual and business tax returns.

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IRS provides tax relief for taxpayers affected by storms in Kentucky

August 2, 2022 | Taxpayers affected by storms now have until November 15, 2022, to file various individual and business tax returns.

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IRS provides tax relief for taxpayers affected by storms in Puerto Rico

March 31, 2022 | Taxpayers affected by severe storms now have until June 15, 2022, to file various individual, business tax returns and to make tax payments.

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IRS provides tax relief for taxpayers affected by Tennessee storms, tornadoes

January 20, 2022 | Taxpayers in Tennessee affected by December 2021 storms now have until May 16, 2022, to file individual and business tax returns.

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IRS provides tax relief for taxpayers affected by Washington State flooding, mudslides

January 11, 2022 | Tax relief for taxpayers in Washington State that were affected by November 2021 flooding and mudslides.

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IRS modifies Hurricane Ida-related tax relief for taxpayers in six states

January 04, 2022 | Revised tax relief for taxpayers in six states to file individual and business tax returns and make tax payments.

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IRS provides tax relief for taxpayers affected by Colorado wildfires

January 03, 2022 | Tax relief postpones various tax filing and payment deadlines that occurred starting on or after December 30, 2021.

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2021

IRS provides tax relief for taxpayers affected by tornadoes in Arkansas

December 28, 2021 | Taxpayers affected by tornadoes now have until May 16, 2022, to file individual and business tax returns and to make certain tax payments.

IRS provides tax relief for taxpayers affected by storms in Alabama

December 28, 2021 | Taxpayers affected by storms now have until February 28, 2022, to file individual and business tax returns and to make certain tax payments.

IRS extends Hurricane Ida tax relief to taxpayers in six states to February 15, 2022

December 22, 2021 | Taxpayers in six states have until February 15, 2022 to file individual and business tax returns and make tax payments.

IRS provides tax relief for taxpayers affected by tornadoes in Illinois and Tennessee

December 20, 2021 | Taxpayers now have until May 16, 2022, to file individual and business tax returns and to make certain tax payments.

IRS provides tax relief for taxpayers affected by tornadoes in Kentucky

December 14, 2021 | Tax relief postpones various tax filing and payment deadlines that occurred starting on December 10, 2021.

IRS expands tax relief to all taxpayers in Mississippi affected by Hurricane Ida

November 17, 2021 | The IRS is expanding the extended relief period to cover the entire state of Mississippi.

IRS filing, payment relief for taxpayers affected by Hurricane Ida (Connecticut)

November 3, 2021 | Extended deadline to file individual and business tax returns and to make certain tax payments.

IRS expands tax relief, certain taxpayers in Mississippi affected by Hurricane Ida

October 27, 2021 | Extending the relief period to certain taxpayers within the state.

IRS extends dyed diesel fuel penalty relief in Louisiana, response to hurricanes

September 15, 2021 | Penalty relief extended through September 30, 2021.

Tax relief for taxpayers in Pennsylvania affected by Hurricane Ida

September 14, 2021 | Taxpayers now have until January 3, 2022, to file individual and business tax returns.

IRS provides tax relief for taxpayers in North Carolina affected by Tropical Storm Fred

September 13, 2021 | The tax relief postpones various tax filing and payment deadlines through December 15, 2021, that occur starting on August 16, 2021.

Tax relief for taxpayers in Mississippi affected by Hurricane Ida

September 10, 2021 | Taxpayers in all 82 counties and the Mississippi Choctaw Indian Reservation may qualify for tax relief.

IRS provides tax relief for taxpayers affected by Hurricane Ida (New York and New Jersey)

September 8, 2021 | Deadline of January 3, 2022, to file individual and business tax returns and to make certain tax payments.

KPMG report: Like-kind exchange relief for taxpayers affected by Hurricane Ida

September 8, 2021 | Relief beyond taxpayers in Louisiana.

IRS to waive dyed fuel penalty in Louisiana; hurricane-related relief

September 1, 2021 | The IRS will not impose a penalty when dyed diesel fuel is sold for use or used on the highway in Louisiana.

IRS provides tax relief for taxpayers in Louisiana affected by Hurricane Ida

August 31, 2021 | Taxpayers in Louisiana now have until January 3, 2022, to file individual and business tax returns and to make certain tax payments.

IRS provides tax relief for taxpayers affected by August 2021 storms in Tennessee

August 27, 2021 | Certain deadlines falling on or after August 21, 2021, and before January 3, 2022, are postponed through January 3, 2022.

IRS provides tax relief for taxpayers affected by June 2021 storms in Michigan

July 21, 2021 | FEMA declaration permits the IRS to postpone certain tax-filing and tax-payment deadlines.

IRS provides tax relief for taxpayers affected by March 2021 storms in Tennessee

May 14, 2021 | IRS announced that taxpayers affected by severe storms now have until August 2, 2021, to file various individual and business tax returns.

IRS provides tax relief for taxpayers affected by March 2021 storms in Alabama

April 29, 2021 | Certain deadlines falling on or after March 25, 2021, and before August 2, 2021, are postponed through August 2, 2021.

IRS provides tax relief for taxpayers affected by February 2021 storms in Kentucky

April 29, 2021 | Certain deadlines falling on or after February 27, 2021, and before June 30, 2021, are postponed through June 30, 2021.

IRS provides tax relief for taxpayers affected by winter storms in Louisiana

March 11, 2021 | The IRS announced that taxpayers in Louisiana affected by winter storms that began February 11-19, 2021, now have until June 15, 2021, to file various individual and business tax returns and make tax payments.

“Qualified disaster” declaration allowing employer-sponsored charities to provide relief (Louisiana)

March 11, 2021 | The IRS issued a release announcing tax relief for taxpayers in Louisiana affected by winter storms that began February 11-19, 2021. This follows the recent disaster declaration for individual assistance issued by the Federal Emergency Management Agency (FEMA).

IRS provides tax relief for taxpayers affected by winter storms in Oklahoma

February 25, 2021 | The IRS today announced that taxpayers in Oklahoma affected by winter storms that began February 8, 2021, now have until June 15, 2021, to file various individual and business tax returns and make tax payments.

“Qualified disaster” declaration allowing employer-sponsored charities to provide relief (Oklahoma)

February 25, 2021 | The IRS today issued a release announcing tax relief for taxpayers affected by the winter storms in Oklahoma that began February 8, 2021. This follows the recent disaster declaration for individual assistance issued by the Federal Emergency Management Agency (FEMA).

IRS provides relief for taxpayers affected by winter storms in Texas

February 22, 2021 | The IRS today announced it was providing relief for taxpayers affected by the winter storms in Texas that began February 11, 2021.

“Qualified disaster” declaration allowing employer-sponsored charities to provide relief (Texas)

February 22, 2021 | The IRS issued a release announcing tax relief for taxpayers affected by the winter storms in Texas that began February 11, 2021.

IRS announces waiver of dyed fuel penalty in Texas

February 19, 2021 | The IRS today announced that it will not impose a penalty when dyed diesel fuel is sold for use or is used on the highway in Texas.

Wildfires

2024

IRS extends tax relief for taxpayers affected by wildfires in Hawaii

March 27, 2024 | Various tax-filing and tax-payment deadlines are further postponed until August 7, 2024.

IRS to waive dyed diesel fuel penalty in parts of Texas; wildfire-related relief

March 7, 2024 | Penalty relief from February 23, 2024, through March 22, 2024

IRS provides tax relief for taxpayers in Washington State affected by wildfires

February 28 2024 | Tax relief for taxpayers in Washington State affected by wildfires

2023

Notice 2023-69: Guidance on employer leave-based donation programs aiding Hawaii wildfire victims

September 28, 2023 | Employees cannot claim a deduction for the leave that they donated to their employer

FBAR filing deadline relief for persons affected by certain natural disasters (Hawaii wildfires and Hurricane Idalia)

September 12, 2023 | Persons affected by certain natural disasters have until February 15, 2024, to file FBARs

IRS provides tax relief for taxpayers affected by wildfires in Hawaii

August 21, 2023 | Individuals and households affected by wildfires that reside in or have a business in Maui qualify for tax relief.

2022

IRS extends tax relief for taxpayers affected by wildfires in New Mexico

August 3, 2022 | Updated tax relief deadline of September 30, 2022, and incident name

2021

IRS extends tax relief for taxpayers affected by California wildfires

November 15, 2021 | Extended tax relief until January 3, 2022 (instead of November 15, 2021)

Tax relief for taxpayers in California affected by wildfires

August 27, 2021 | Certain deadlines falling on or after July 14, 2021, and before November 15, 2021, are postponed through November 15, 2021.

Water shortages and supply issues

2023

IRS provides tax relief for taxpayers in St. Croix affected by elevated levels of lead and copper in water supply

November 27, 2023 | Affected individuals and businesses will have until February 29, 2024, to file returns and pay any taxes.

2022

Notice 2022-43: Farmers, ranchers affected by drought allowed more time to replace livestock

September 28, 2022 | Guidance for farmers and ranchers who were forced to sell livestock on account of drought in specific counties.

IRS provides tax relief for taxpayers affected by water crisis (Mississippi)

September 2, 2022 | The tax relief is provided after a recent disaster declaration issued by FEMA.

RS provides tax relief for taxpayers affected by water issues in U.S. Virgin Islands (St. Croix)

August 3, 2022 | Taxpayers on the island of St. Croix, the U.S. Virgin Islands now have until November 15, 2022, to file various returns.

2021

Notice 2021-55: Farmers, ranchers affected by drought allowed more time to replace livestock

September 24, 2021 Counties that experienced exceptional, extreme or severe drought conditions during the 12-month period ending August 31, 2021.

Coronavirus (COVID-19)

Ongoing

IRS reminder: Deadline to file 2019 and 2020 tax returns to get penalty relief postponed in declared disaster areas (COVID-19)

October 19, 2022 | Taxpayers in areas covered by certain FEMA disaster declarations may have more time to file their returns

Regulations: Recapture of excess employment tax credits under the “American Rescue Plan Act” (COVID-19)

September 8, 2021 | Assessment of any erroneous refund of the tax credits paid under sections 3131, 3132, and 3134.

TaxNewsFlash – COVID-19 Developments

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Tax and trade developments from around the world

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Post-disaster economic recovery often entails the filing of complex property damage and business interruption insurance claims.

Ruth Madrigal

Principal, Tax, BTS - WNT - Federal Tax Exotax, KPMG United States of America

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Ruth Madrigal

Principal, Tax, BTS - WNT - Federal Tax Exotax, KPMG United States of America

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KPMG examines the special tax law provisions that may help taxpayers and businesses recover financially from the impact of a disaster.

When a natural disaster becomes an unfortunate reality, those affected are widespread:

Notice 2023-71: IRS provides relief for taxpayers affected by terroristic action in Israel

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Tax relief for disaster recovery efforts.

KPMG examines the special tax law provisions that may help taxpayers and businesses recover financially from the impact of a disaster.

When a natural disaster becomes an unfortunate reality, those affected are widespread:

Notice 2023-71: IRS provides relief for taxpayers affected by terroristic action in Israel

Dive into our thinking:

2024

2023

2022

2021

2024

2023

2022

2021

2023

2022

2021

Ongoing

Explore more

Meet our team

How KPMG can help: Insurance claims services

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