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Tax professionals should know the signs of tax-related identity theft. Find out what your responsibilities are, how to protect yourself and your clients, and how to report identity theft or data loss. Learn how the IRS helps you.

Exhibit C - Recommended Research Credit Claims IDR (Revised Feb. 2009)

MA-2024-06, May 31, 2024 ¡ª The Internal Revenue Service announced today tax relief for individuals and businesses in parts of Massachusetts affected by severe storms and flooding that began on Sept. 11, 2023. These taxpayers now have until July 31, 2024, to file various federal individual and business tax returns and make tax payments.

AR-2024-01, June 6, 2024 ¡ª The Internal Revenue Service announced today tax relief for individuals and businesses in Arkansas that were affected by severe storms, straight-line winds, tornadoes, and flooding that occurred on May 24, 2024. These taxpayers now have until Nov. 1, 2024, to file various federal individual and business tax returns and make tax payments.

WV-2024-04, July 10, 2024 ¡ª The Internal Revenue Service announced today tax relief for individuals and businesses in West Virginia that were affected by severe storms, flooding, landslides, and mudslides that began on April 11, 2024.

CT-2024-11, Sept. 10, 2024 ¡ª The Internal Revenue Service announced today tax relief for individuals and businesses in Connecticut that were affected by severe storms, flooding, landslides, and mudslides that began on Aug. 18, 2024. These taxpayers now have until Feb. 3, 2025, to file various federal individual and business tax returns and make tax payments.

NY-2024-08, Sept. 10, 2024 ¡ª The Internal Revenue Service announced today tax relief for individuals and businesses in New York that were affected by severe storms and flooding that began on Aug. 18, 2024. These taxpayers now have until Feb. 3, 2025, to file various federal individual and business tax returns and make tax payments.

CA-2025-01, Jan. 10, 2025 ¡ª The IRS announced today tax relief for individuals and businesses in parts of California affected by wildfires and straight-line winds that began on Jan. 7, 2025. These taxpayers now have until Oct. 15, 2025, to file various federal individual and business tax returns and make tax payments.

LA-2024-03, Sept. 13, 2024 ¡ª The IRS announced today tax relief for individuals and businesses in the entire state of Louisiana, affected by Tropical Storm Francine that began on Sept. 10, 2024. These taxpayers now have until Feb. 3, 2025, to file various federal individual and business tax returns and make tax payments.

PA-2024-02, Sept. 18, 2024 ¡ª The IRS announced today tax relief for individuals and businesses in Pennsylvania that were affected by Tropical Storm Debby that began on Aug. 9, 2024. These taxpayers now have until Feb. 3, 2025, to file various federal individual and business tax returns and make tax payments.