Federally declared natural disasters provide special extensions to Form 5500s. Typically, within a week or two of a federally declared natural disaster, the IRS will mandate the special extension and communicate it via press release. The amount of time allotted varies. All key details
are updated regularly in the chart found below. Please check back regularly as the chart will be updated as events occur.
2022’s and 2023’s NATURAL DISASTERS AND RESULTING EXTENSIONS TO DATE
| Natural Disaster | Business located within the Counties/Parishes Affected | The extension applies to deadlines – either an original or extended due date –Â | Relief wording Wrangle will list * | Source |
| New York Severe Winter Storm | Erie, Genesee, Niagara, St. Lawrence, and Suffolk counties | On or after December 23, 2022, and before May 15, 2023 are postponed through May 15, 2023 | New York Severe Winter Storm Relief | https://www.irs.gov/newsroom/irs-announces-tax-relief-for-victims-of-severe-winter-storm-and-snowstorm-in-new-york |
| California Severe Winter Storm | Alameda, Colusa, Contra Costa, El Dorado, Fresno, Glenn, Humboldt, Kings, Lake, Los Angeles, Madera, Marin, Mariposa, Mendocino, Merced, Mono, Monterey, Napa, Orange, Placer, Riverside, Sacramento, San Benito, San Bernardino, San Diego, San Francisco, San Joaquin, San Luis Obispo, San Mateo, Santa Barbara, Santa Clara, Santa Cruz, Solano, Sonoma, Stanislaus, Sutter, Tehama, Tulare, Ventura, Yolo, and Yuba counties | On or after December 27, 2023, and before October 16, 2023 are postponed through October 16, 2023 | California Severe Winter Storm Relief | https://www.irs.gov/newsroom/irs-announces-tax-relief-for-victims-of-severe-winter-storms-flooding-landslides-and-mudslides-in-california |
| Alabama Severe Winter Storm | Autauga, Barbour, Chambers, Conecuh, Coosa, Dallas, Elmore, Greene, Hale, Mobile, Morgan, Sumter and Tallapoosa counties | On or after January 12, 2023, and before October 16, 2023 are postponed through October 16, 2023 | Alabama Severe Winter Storm Relief | https://www.irs.gov/newsroom/irs-announces-tax-relief-for-victims-of-january-12-severe-storms-straight-line-winds-and-tornadoes-in-alabama |
| Georgia Severe Winter Storm | Butts, Crisp, Henry, Jasper, Meriwether, Newton, Pike, Spalding, and Troup counties | On or after January 12, 2023, and before October 16, 2023 are postponed through October 16, 2023 | Georgia Severe Winter Storm Relief | https://www.irs.gov/newsroom/irs-announces-tax-relief-for-victims-of-severe-storms-straight-line-winds-and-tornadoes-in-georgia |
| California Flooding and Mudslides | Alpine, Amador, Butte, Calaveras, Del Norte, El Dorado, Fresno, Glenn, Humboldt, Imperial, Inyo, Kern, Kings, Lake, Los Angeles, Madera, Mariposa, Mendocino, Merced, Mono, Monterey, Napa, Nevada, Orange, Placer, Plumas, Sacramento, San Benito, San Bernardino, San Francisco, San Joaquin, San Mateo, San Luis Obispo, Santa Barbara, Santa Clara, Santa Cruz, Sierra, Sonoma, Stanislaus, Trinity, Tulare, Tuolumne and Yuba counties | On or after March 9, 2023, and before October 16, 2023 are postponed through October 16, 2023 | California Flooding & Mudslides Relief | https://www.irs.gov/newsroom/irs-provides-tax-relief-for-victims-of-severe-winter-storms-flooding-landslides-and-mudslides-in-california |