RALEIGH, NC (WNCN) — The Internal Revenue Service wants to provide tax relief to victims of the destruction caused by Debby, including severe storms, flooding and even tornadoes.

Following the disaster declaration by the Federal Emergency Management Agency (FEMA), individuals and households residing or doing business in the central counties of North Carolina are eligible to receive certain assistance in filing and paying taxes.

The central counties in North Carolina that are eligible for Debby-related tax relief are:

Chatham, Cumberland, Durham, Edgecombe, Franklin, Granville, Halifax, Harnett, Hoke, Johnston, Lee, Moore, Nash, Northampton, Orange, Person, Sampson, Vance, Wake, Warren, Wayne, Wilson and Yadkin.

Taxpayers affected by Debby in the counties listed now have until February 3, 2025, to file their federal individual and business tax returns and make payments.

Additionally, taxpayers in the counties listed can claim disaster-related losses on their federal income tax return this year. Where eligible, taxpayers should include FEMA disaster claim number 3608-EM on each return, according to the IRS.

Individuals who had a valid extension to file their 2023 tax return can file until October 15, 2024. Businesses with an original or extended due date – including calendar-year partnerships and S corporations with 2023 tax extensions – also have until October 15, 2024 to file their tax returns.

The deadline of February 3, 2025 also applies to all payments that are normally due during this period. These include quarterly advance payments of taxes, which are due on September 16 and January 15, 2025, and quarterly payroll and excise tax returns, which are normally due on October 31 and January 31, 2025.

In addition, penalties for payroll and excise tax deposits due on or after August 5 and before August 19 will be waived, provided the tax deposits are made by August 19.