WASHINGTON —The Internal Revenue Service today reminded disaster-area taxpayers in the state of West Virginia who received disaster extensions to file their 2023 returns that, depending upon their location, their returns are due on Nov. 1, 2024.
Currently:
- Taxpayers in parts of West Virginia have until Nov. 1, 2024, to file their 2023 returns.
Eligible taxpayers are individuals and businesses affected by various disasters that occurred during the late spring, summer and early fall of this year. For extension filers, payments on the 2023 tax year returns are not eligible for the additional time because they were originally due last spring before any of these disasters occurred.
The IRS normally provides relief, including postponing various tax filing and payment deadlines, for any area designated by the Federal Emergency Management Agency (FEMA). As long as their address of record is in a disaster-area locality, individual and business taxpayers automatically get the extra time, without having to ask for it. The current list of eligible localities is always available on the disaster relief page on IRS.gov.
In addition, the IRS will work with any taxpayer who lives outside the disaster area but whose records necessary to meet a deadline occurring during the postponement period are located in the affected area. Taxpayers qualifying for relief who live outside the disaster should contact the IRS at 866-562-5227. This also includes workers who assisted with relief activities who are affiliated with a recognized government or philanthropic organization.
Special relief for terrorist attacks in Israel
Taxpayers who live or have a business in Israel, Gaza or the West Bank, and certain other taxpayers affected by the terrorist attacks in the State of Israel have until Sept. 30, 2025, to file and pay. This includes all 2023 and 2024 returns. Please note payments on the 2023 tax year returns are not eligible for the additional time because they were originally due prior to the terrorist attacks.