resources
Disaster Relief – Extended IRS Deadlines for HSA Contributions
April 22, 2025
At A Glance
- In response to several natural disasters in 2024 and 2025, the IRS has extended multiple deadlines, including the Health Savings Account (HSA) contribution deadline.
- This extension applies to taxpayers in designated disaster areas in Arkansas, California, Kentucky, North Carolina, Tennessee, and designated areas of West Virginia.
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 extension applies to Federal Emergency Management Agency (FEMA)-designated areas. Individuals and households residing or conducting business in these disaster areas qualify for relief for relief, as noted on the IRS' Tax Relief in Disaster Situations page. The current list of eligible localities is available on the Tax relief in disaster situations page on IRS.gov.
| Disaster Area | Date of Disaster/Start of Relief Period | Deadline/End of Relief Period |
| 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 will have until the extended deadline at the end of the 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.
Keep Up With Compliance
Between constantly changing employment laws and updates to the Affordable Care Act (ACA), keeping your workplace compliant can be a time-consuming and costly challenge. Eliminate the stress and stay up to date with our Compliance Dashboard. View compliance alerts and get a bird’s eye view of what you need to do to avoid fines and penalties.
