NEW YORK (AP) — The tax deadline for some small businesses affected by severe weather in 2024 is drawing near, the IRS is reminding owners.

Small businesses in all or parts of 14 states and 2 territories that received extensions to file their 2023 returns due to natural disasters will need to file in 2025. Depending on their location, some have a Feb. 3 deadline. For others, it’s May 1.

The IRS grants tax extensions to small businesses and others affected by severe weather like hurricanes and tornadoes or natural occurrences like earthquakes if they’re designated a disaster by the Federal Emergency Management Agency. Those in designated areas automatically get the extra time.

All taxpayers in Louisiana, Vermont, Puerto Rico and the Virgin Islands, as well as parts of Arizona, Connecticut, Illinois, Kentucky, Minnesota, Missouri, Montana, New York, Pennsylvania, South Dakota, Texas ad Washington have the earlier Feb. 3 deadline.

All taxpayers in the entire states of Alabama, Florida, Georgia, North Carolina and South Carolina and those in parts of Alaska, New Mexico, Tennessee, Virginia and West Virginia will have until May 1 to file their 2023 returns. For these taxpayers, May 1 will also be the deadline for filing their 2024 returns and paying any tax due.

There’s a separate deadline for taxpayers who live or have a business in Israel, Gaza or the West Bank, and some other taxpayers affected by the terrorist attacks in Israel. They have until Sept. 30 to file and pay. This includes all 2023 and 2024 returns.