IRS grants tax relief for taxpayers in Havasupai Tribe in Arizona affected by flooding

Deadlines extended to February 3, 2025

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November 7, 2024

The IRS has announced tax relief for individuals and businesses of the Havasupai Tribe in Arizona affected by flooding starting on August 22, 2024. These taxpayers now have until February 3, 2025, to file federal tax returns and make tax payments following the disaster declaration by the Federal Emergency Management Agency (FEMA).

According to the IRS release—AZ-2024-09 (November 6, 2024)—the February 3, 2025 deadline applies to:

  • Individuals with a valid extension for their 2023 returns
  • Businesses with original or extended due dates
  • Quarterly estimated tax payments
  • Quarterly payroll and excise tax returns

Penalties on payroll and excise tax deposits due on or after August 22, 2024, and before September 6, 2024, will be abated as long as the tax deposits were made by September 6, 2024.

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