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.
2023’s -2024’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 |
| Hawaii (Maui) Wildfires | Maui and Hawaii Counties | On or after August 8, 2023, and before February 15, 2024 are postponed through February 15, 2024 | Hawaii Wildfire Relief | https://www.irs.gov/newsroom/irs-announces-expansive-tax-relief-for-victims-of-wildfires-in-parts-of-hawaii |
| Florida Hurricane Idalia | Alachua, Baker, Bay, Bradford, Calhoun, Charlotte, Citrus, Clay, Collier, Columbia, DeSoto, Dixie, Duval, Flagler, Franklin, Gadsden, Gilchrist, Gulf, Hamilton, Hardee, Hernando, Hillsborough, Jefferson, Lafayette, Lake, Lee, Leon, Levy, Liberty, Madison, Manatee, Marion, Nassau, Pasco, Pinellas, Polk, Putnam, Sarasota, Seminole, St. Johns, Sumter, Suwannee, Taylor, Union, Volusia and Wakulla counties | On or after August 27, 2023, and before February 15, 2024 are postponed through February 15, 2024 | Florida Hurricane Idalia Relief | https://www.irs.gov/newsroom/irs-announces-tax-relief-for-those-impacted-by-idalia-in-florida |
| South Carolina Hurricane Idalia | All 46 counties | On or after August 29, 2023, and before February 15, 2024 are postponed through February 15, 2024 | South Carolina Hurricane Idalia Relief | https://www.irs.gov/newsroom/irs-south-carolina-taxpayers-impacted-by-idalia-qualify-for-tax-relief-oct-16-deadline-other-dates-postponed-to-feb-15 |
| Georgia Hurricane Idalia | Appling, Atkinson, Bacon, Berrien, Brantley, Brooks, Bulloch, Camden, Candler, Charlton, Clinch, Coffee, Colquitt, Cook, Echols, Emanuel, Glynn, Jeff Davis, Jenkins, Lanier, Lowndes, Pierce, Screven, Tattnall, Thomas, Tift, Ware, and Wayne. | On or after August 30, 2023, and before February 15, 2024 are postponed through February 15, 2024 | Georgia Hurricane Idalia Relief | https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-hurricane-idalia-in-parts-of-georgia |
| Massachusetts Hurricane Lee | Barnstable, Berkshire, Bristol, Dukes, Essex, Franklin, Hampden, Hampshire, Middlesex, Nantucket, Norfolk, Plymouth, Suffolk, and Worcester | On or after September 15, 2023, and before February 15, 2024 are postponed through February 15, 2024 | Massachusetts Hurricane Lee Relief | https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-hurricane-lee-in-parts-of-massachusetts |
| Maine Hurricane Lee | Androscoggin, Aroostook, Cumberland, Franklin, Hancock, Kennebec, Knox, Lincoln, Oxford, Penobscot, Piscataquis, Sagadahoc, Somerset, Waldo, Washington, and York. | On or after September 15, 2023, and before February 15, 2024 are postponed through February 15, 2024 | Maine Hurricane Lee Relief | https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-hurricane-lee-in-parts-of-maine |
| Louisiana Seawater Intrusion | Jefferson, Orleans, Plaquemines, and St. Bernard parishes | On or after September 20, 2023, and before February 15, 2024 are postponed through February 15, 2024 | Louisiana Seawater Intrusion Relief | https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-seawater-intrusion-in-parts-of-louisiana |
| Illinois Severe Storm | Cook | On or after September 17, 2023, and before February 15, 2024 are postponed through February 15, 2024 | Illinois Severe Storm Relief | https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-severe-storms-and-flooding-in-parts-of-illinois |