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Additional Tax Breaks for Disaster-Area Residents: What You Might Be Missing

April 23, 2025

By: Tatum Perez, Esq.

If you live in a federally declared disaster area, you have probably heard the IRS gave you extra time to file your taxes. But what you might not know is that the benefits go far beyond just extended deadlines — and some of them could put money back in your pocket fast.

Who Gets Extra Time?

Depending on where you live, you may have until:

  • May 1, 2025 – if you reside in Florida, North Carolina, South Carolina, Georgia and other parts of the southeast U.S.;
  • October 15, 2025 – if you reside in wildfire-affected areas of California;
  • November 3, 2025 – if you reside in storm-hit parts of Kentucky, Tennessee, or Arkansas

Check the IRS disaster relief site for the full list and your eligibility.

Deducting Disaster Losses

Internal Revenue Code §165(i) allows you to deduct disaster-related property losses, even if they happened in 2025, you could claim them on your 2024 return instead.

Why does that matter?

  • You might get a refund faster;
  • You can pick the year (2024 or 2025) that gives you the bigger tax break;
  • It applies even if you do not normally itemize deductions;

Example: Your roof and personal property were badly damaged by a hurricane and insurance only covered part of the cost. You can deduct the uninsured portion, subject to a few limits:

  • A $100 per-event floor, and
  • A 10% of adjusted gross income (AGI) threshold

Self-Employed? You Get a Break Too

If you’re self-employed and make quarterly estimated tax payments, you do not need to worry about penalties for late payments as long as you pay by the new extended deadline for your state.

How to Claim Disaster Tax Relief

Here’s a quick checklist to help you take advantage of these benefits:

  • Confirm your address is in a federally declared disaster area;
  • Review your insurance claims to calculate any uninsured loss;
  • Track disaster-related expenses;
  • Decide whether to claim the loss on your 2024 or 2025 return;
  • File Form 4684 (Casualty and Theft Losses) and attach it to Form 1040;
  • Consider filing an amended 2024 return if you already filed;
  • Delay IRA or HSA contributions if the new deadline gives you more flexibility;
  • Don’t rely solely on tax software — it may not prompt you for this.

Bottom Line

If your life has been upended by a disaster, the tax code offers meaningful ways to ease the burden. But many people miss these opportunities simply because they do not know they exist.

Don’t leave money on the table. If you reside in an affected area, explore these options now. A well-timed deduction or extension could make a big difference. To learn more about the tax extensions available for those affected by Hurricane Milton, explore our previous blog post here.

About Greenspoon Marder

Greenspoon Marder LLP is a full-service law firm with over 215 attorneys and more than 20 office locations across the United States. With operations from Miami to New York and from Denver to Los Angeles, our firm attracts some of the nation’s top talent in key markets and innovation hubs. Our core practice areas include Real Estate, Litigation, and Transactional Services, complemented by the capabilities of a full-service firm. Greenspoon Marder has maintained a spot on The American Lawyer’s Am Law 200 as one of the top law firms in the U.S. since 2015, and our goal is to provide exceptional client service by developing a thorough understanding of each client’s business needs and objectives in order to provide strategic, cost-effective solutions.

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