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Disaster Relief – Extended IRS Deadlines for HSA Contributions
April 28, 2025
At A Glance
- In response to several natural disasters in 2024 and 2025, the IRS extended multiple deadlines, including the Health Savings Account (HSA) contribution deadline.
- These extensions apply to taxpayers in designated disaster areas across multiple states.
Extended IRS Deadlines
The IRS has extended tax filing and payment deadlines for taxpayers in multiple states affected by natural disasters in 2024 and 2025.
The extensions apply to Federal Emergency Management Agency (FEMA)-designated areas. Individuals and households residing or conducting business in a disaster area qualify for relief for relief, as noted on the IRS' Tax Relief in Disaster Situations page. Refer to the IRS' Tax relief in disaster situations page for a current list of eligible localities.
| Disaster Area | Date of Disaster/Start of Relief Period | Deadline/End of Relief Period |
| Alaska | August 5, 2024 | May 1, 2025 |
| Alabama | September 22, 2024 | May 1, 2025 |
| Florida | September 23, 2024 | May 1, 2025 |
| Georgia | September 24, 2024 | May 1, 2025 |
| Chaves County, New Mexico | October 19, 2024 | May 1, 2025 |
| South Carolina | September 25, 2024 | May 1, 2025 |
| Several Counties in Virginia | September 25, 2024 | May 1, 2025 |
| North Carolina | September 25, 2024 | September 25, 2025; Previously May 1, 2025 |
| California | January 7, 2025 | October 15, 2025 |
| Arkansas | April 2, 2025 | November 3, 2025 |
| Kentucky | February 14, 2025 | November 3, 2025 |
| Tennessee | April 2, 2025 | November 3, 2025 |
| Several counties in West Virginia | February 15, 2025 | November 3, 2025 |
Extended 2024 HSA Deadline
Within the affected areas, HSA participants have until the end of the extended relief period to make 2024 HSA contributions. Eligible HSA participants should work with their HSA providers to determine how to make contributions for a prior tax year.
The 2024 HSA contribution limit was $4,150 for individuals with self-only coverage and $8,300 for family coverage. Taxpayers aged 55 or older could make an additional contribution of $1,000.
Thank you for choosing Paylocity as your Payroll Tax and HCM partner. This information is provided as a courtesy, may change, and is not intended as legal or tax guidance. Employers with questions or concerns outside the scope of a Payroll Service Provider are encouraged to seek the advice of a qualified CPA, Tax Attorney, or Advisor.
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