AICPA reminds states of disaster-relief process with filing deadline near

The AICPA is advocating for states to request disaster tax relief from Treasury after Hurricane Isaias made landfall in Florida on Friday and led to flooding and property damage in numerous states days before the Oct. 15 filing deadline.

Legislation related to disaster relief took effect in summer 2025 and was praised as “a major win for taxpayers and tax practitioners,” but confusion about the law means that not all states have requested such relief.

The Filing Relief for Natural Disasters Act, P.L. 119-29, authorizes the IRS to postpone federal tax deadlines for taxpayers affected by a qualified state-declared disaster — but the disaster declaration by a state’s governor is not enough on its own to trigger relief. The law requires a written request to be made by the governor to Treasury.

“Over the last five years, the AICPA has made significant strides in disaster relief legislation and regulations; however, we do not consider our work in this area to be done,” Melanie Lauridsen, the AICPA’s vice president–Tax Policy & Advocacy, said in a statement on Sunday. “As the AICPA continues to advocate for a more seamless process for disaster tax relief, we remain committed to working with policymakers, federal agencies, state leaders and other stakeholders to ensure taxpayers and practitioners are provided timely relief during a disaster.”

A qualified state-declared disaster is any natural catastrophe, fire, flood, or explosion that causes damage of sufficient severity and magnitude to warrant a request to postpone such federal tax deadlines.

Given that Monday is a federal holiday, it’s unclear when the IRS or Federal Emergency Management Agency might issue additional guidance related to Isaias.

The AICPA’s disaster relief resource page includes a template for governors to request relief. The letter includes the specific IRC section (7508A(c)) the governor must cite, which is different from the section the federal government typically uses to offer individual assistance for mandatory 120-day relief (7508A(e)).

For members directly affected by the storm or other disasters, the AICPA Benevolent Fund can help cover temporary living expenses, deductibles, furniture replacement, and more.

On top of the havoc they cause, natural disasters also attract fraudsters who increasingly wield AI tools. A recent JofA article, “A CPA Playbook to Help Prevent Disaster Fraud,” shows how CPAs can help well-intentioned donors and clients dealing with natural disaster damage spot scams before they lose money.

— To comment on this article or to suggest an idea for another article, contact Neil Amato at Neil.Amato@aicpa-cima.com.