Affected individuals have until September 3, 2024, to file their 2023 tax returns and make 2023 IRA and HSA contributions.
The IRS issued IR-2024-141, which provides tax relief for certain qualifying Ohio taxpayers impacted by tornadoes; various deadlines are postponed to September 3, 2024. The IRS provided tax relief for individuals and businesses in Ohio that were affected by tornadoes that began on March 14, 2024. These taxpayers now have until September 3, 2024, to file returns, make IRA & HSA contributions for 2023, and pay any taxes that were originally due during this period.
A contribution made between January 1 and September 3 of the current year must be irrevocably designated by the account owner as a contribution for the prior year.
The IRS is offering relief to individuals and households that reside or have a business in Auglaize, Crawford, Darke, Delaware, Hancock, Licking, Logan, Mercer, Miami, Richland, and Union counties. The same relief will be available to any other counties added later to the disaster area. The current list of eligible localities is always available on the Tax relief in disaster situations page on IRS.gov.