Filing Relief for Natural Disasters Act

This law makes it easier for people and businesses to get extra time on federal tax deadlines after a disaster. The IRS can now grant filing and payment delays when a governor (or the D.C. mayor) asks for help after a state-declared disaster, not just after a federal disaster. It covers events like hurricanes, wildfires, floods, earthquakes, and more, and includes D.C., Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands. It also lengthens the automatic extension for certain affected taxpayers and relief workers from 60 to 120 days.

Key points:

• Who is covered: Taxpayers in areas hit by a state-declared disaster; also certain relief workers and people whose records, home, or business are in the disaster area.
• What changes: The IRS can postpone deadlines after a governor’s request, and the automatic extension period increases to 120 days.
• What counts as a disaster: Natural disasters (like storms, wildfires, earthquakes) and any fire, flood, or explosion causing serious damage, as determined by the governor or D.C. mayor; applies to states, D.C., and U.S. territories.
• When it applies: For disaster declarations made after the law takes effect.