SALT Alert - Alabama Edition
Client Alert
Published Date - 10/7/2024
AUTHOR(S): BRUCE P. ELY, WILLIAM T. THISTLE, II

On October 1, the Internal Revenue Service (IRS) issued a sweeping notice regarding Hurricane Helene relief. The disaster
tax relief covers all individuals and businesses affected by Hurricane Helene, “including the entire states [emphasis added]
of Alabama, Georgia, North Carolina and South Carolina and parts of Florida, Tennessee, and Virginia.” Taxpayers will
have until May 1, 2025, to file various federal individual and business tax returns and make the related tax payments. For
Alabama taxpayers, that means filing and payment relief for deadlines that fell on September 22 or thereafter.

The listed examples included: individual and business tax returns normally due in March or April 2025; individuals,
businesses and tax-exempt organizations that had in place a valid extension to file their 2023 federal return; and 2024
estimated tax payments normally due January 15, 2025, and 2025 estimated tax payment payments normally due April 15, 2025. Relief was also granted with respect to certain payroll and excise tax returns and payments.

The IRS said it’s automatically granting this relief (i.e., no need to request it) to “any taxpayer with an IRS address of record
located in the [designated] disaster areas.”

The Alabama Department of Revenue (ALDOR) promptly issued a responsive notice, which is narrower in scope and
applies to multiple tax types (not just income taxes). Per the notice, taxpayer requests will be granted “on a case-by-case
basis, to Alabama taxpayers who reside or have a business in federally declared disaster areas and who may be unable to
timely file tax returns as a result of damage or disruptions caused by Hurricane Helene. Taxpayers may contact the
following ALDOR offices by telephone to request relief or for any additional assistance….” The notice does not refer to an
extension of time for payment of the related tax, only to the filing of designated returns.