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 |
| Mississippi – Water crisis | Hinds County (Cities are: Bolton, Byram, Clinton, Edwards, Jackson, Raymond, Terry, Tougaloo and Utica | On or after August 30, 2022, and before February 15, 2023 are postponed through February 15, 2023 | Mississippi Water Crisis Relief | https://www.irs.gov/newsroom/irs-announces-tax-relief-for-mississippi-water-crisis-victims |
| Puerto Rico – Hurricane Fiona | All 78 municipalities | On or after September 17, 2022, and before February 15, 2023 are postponed through February 15, 2023 | Puerto Rico – Hurricane Fiona Relief | https://www.irs.gov/newsroom/irs-announces-tax-relief-for-puerto-rico-victims-of-hurricane-fiona |
| Alaska Severe storm, flooding and landslides | The Regional Education Attendance Areas of Bering Strait, Kashunamiut, Lower Kuskokwim and Lower Yukon | On or after September 17, 2022, and before February 15, 2023 are postponed through February 15, 2023 | Alaska Severe Storm Relief | https://www.irs.gov/newsroom/irs-announces-tax-relief-for-alaska-severe-storm-flooding-and-landslides |
| Florida Hurricane Ian | The whole state of Florida | On or after September 23, 2022, and before February 15, 2023 are postponed through February 15, 2023 | Florida- Hurricane Ian relief | https://www.irs.gov/newsroom/irs-announces-tax-relief-for-victims-of-hurricane-ian-in-florida |
| South Carolina Hurricane Ian | The whole state of South Carolina | On or after September 25, 2022, and before February 15, 2023 are postponed through February 15, 2023 | South Carolina Hurricane Ian relief | https://www.irs.gov/newsroom/irs-announces-tax-relief-for-victims-of-hurricane-ian-in-south-carolina |
| North Carolina Hurricane Ian | The whole state of North Carolina | On or after September 28, 2022, and before February 15, 2023 are postponed through February 15, 2023 | North Carolina Hurricane Ian relief | https://www.irs.gov/newsroom/irs-announces-tax-relief-for-victims-of-hurricane-ian-in-north-carolina |
| Illinois Severe Storm and Flooding | St. Clair county qualify | On or after July 25, 2022, and before February 15, 2023 are postponed through February 15, 2023 | Illinois Severe Storm Relief | IRS announces tax relief for Illinois severe storm and flooding | Internal Revenue Service |
| New York Severe Winter Storm |  Cattaraugus, Chautauqua, Erie, Genesee, Jefferson, Lewis, Niagara, Oneida, Oswego, St. Lawrence, and Wyoming counties | On or after November 18, 2022, and before March 15, 2023 are postponed through March 15, 2023 | New York Severe Winter Storm Relief | https://www.irs.gov/newsroom/irs-announces-tax-relief-for-severe-winter-storm-and-snowstorm-in-new-york |
| Florida Hurricane Nicole | Alachua, Baker, Bradford, Broward, Calhoun, Charlotte, Citrus, Clay, Collier, Columbia, DeSoto, Dixie, Franklin, Gadsden, Gilchrist, Glades, Gulf, Hamilton, Hardee, Hendry, Hernando, Highlands, Hillsborough, Holmes, Jackson, Jefferson, Lafayette, Lee, Leon, Levy, Liberty, Madison, Manatee, Marion, Miami-Dade, Okeechobee, Orange, Osceola, Pasco, Pinellas, Polk, Sarasota, Seminole, Sumter, Suwannee, Taylor, Union, Wakulla, and Washington Counties; the Miccosukee Tribe of Indians of Florida and the Seminole Tribe of Florida | On or after November 7, 2022, and before March 15, 2023 are postponed through March 15, 2023 | Florida- Hurricane Nicole relief | https://www.irs.gov/newsroom/irs-announces-tax-relief-for-victims-of-hurricane-nicole |
| New York Severe Winter Storm | Erie and Genesee counties | On or after December 23, 2022, and before April 18, 2023 are postponed through April 18, 2023 | New York Severe Winter Storm Relief | https://www.irs.gov/newsroom/irs-announces-tax-relief-for-victims-of-severe-winter-storm-in-new-york |