Hurricane Helene Relief for Taxpayers at the State and Local Level

Many individuals and businesses are still dealing with the aftermath of Hurricane Helene. In response to the hurricane, the following states have provided extensions for certain tax returns and payments.

Alabama: The Alabama Department of Revenue (ALDOR) is providing tax filing and penalty relief to Alabama taxpayers living or operating businesses in federally declared disaster areas affected by Hurricane Helene. This relief will be considered on a case-by-case basis for those unable to file tax returns on time due to damage or disruptions from the storm.

Florida: Taxpayers in impacted counties (as listed by the Department of Revenue) have been granted extensions for the September sales tax filing until November 22, 2024. Taxpayers in affected counties also have extensions for corporate income tax, with dues dates on or after May 10, 2024 and before May 15, 2016 now have until May 16, 2025 to file.

Georgia: State Revenue Commissioner Frank O’Connell announced that individuals and businesses will be granted extended deadlines for compliance. Individual and business income tax returns due during March or April have been extended to May 1, 2025. Additionally, the May 1, 2025, extension applies to individuals and businesses with 2024 income tax returns typically due in March or April 2025. This includes calendar year corporations whose 2023 extensions expire on October 15, 2024; quarterly estimated income tax payments due on January 15 and April 15, 2025; and quarterly payroll tax returns normally due on October 31, 2024, January 31, 2025, and April 30, 2025.

Illinois: Governor JB Pritzker and the Illinois Department of Revenue (IDOR) have temporarily waived the International Fuel Tax Agreement (IFTA) registration and motor fuel use tax (MFUT) single trip permitting for eligible motor vehicles involved in interstate disaster relief efforts due to Hurricanes Milton and Helene. This suspension, as authorized by 35 ILCS 505/13a.4 and 13a.5, will be in effect from October 11, 2024, through November 9, 2024.

North Carolina: The Department of Revenue announced on October 18, 2024 that taxpayers impacted by Hurricane Helene in FEMA declared disaster counties are eligible for interest relief.

South Carolina: Income tax returns and payments originally due between September 25, 2024 and May 1, 2025 are now due May 1, 2025. This also encompasses quarterly estimated income tax payments that were originally due on December 16, 2024, January 15, 2025, and April 15, 2025, as well as quarterly withholding tax returns that were due on October 31, 2024, January 31, 2025, and April 30, 2025.

Tennessee: Tax relief is being offered to Tennessee businesses and residents impacted by Hurricane Helene. Businesses in eight East Tennessee counties now have until May 1 to file their franchise and excise tax returns, as well as their Schedule G franchise tax refunds. Other tax extensions can be requested on a case-by-case basis. Additionally, Tennessee residents whose homes were damaged by the storm can apply for a sales tax refund of up to $2,500 for appliances, furniture, and building supplies.

Virginia: Individuals and fiduciary taxpayers impacted by Hurricane Helene will receive a waiver of interest, late filing penalties, and late payment penalties for their final and estimated income tax payments and returns due between September 25, 2024, and May 1, 2025. To qualify, these returns and payments must be submitted by June 1, 2025. This means that affected taxpayers have until June 1, 2025, to file their returns and pay any taxes due during this timeframe without facing interest or penalties for late filing or payment. This includes Fiduciary Income Tax Returns (forms 760, 763, 760PY, and 770).