The IRS is offering relief to any area designated by the Federal Emergency Management Agency, which means that individuals and households that reside or have a business anywhere in Florida qualify for the relief. (The current list of eligible localities is always available on the disaster relief page.)
The relief postpones various tax filing and payment deadlines that occurred starting on Sept. 23. Affected individuals and businesses will have until Feb. 15, 2023, to file returns and pay any taxes that were originally due during this period. Individuals who had a valid extension to file their 2021 return due to run out on Oct. 17 will also now have until Feb. 15 to file. Because tax payments related to these 2021 returns were due on April 18, 2022, those payments are ineligible for this relief.