Conflicting Disaster Relief Info on IRS Site

[JohnH]

First time I've seen this and just wondering if I'm missing something.  The IRS has extended the due date for returns on extension which have due dates in Sept & Oct in FL, GA, SC, and NC due to a disaster declaration after Hurricane Debby this month.  In some states it allies state-wide, while in other states it is by county.  

When I look at IR-2024-205, Aug 9, 20204, the notice lists 66 of the 100 counties in NC.  But when I click "Tax Relief in Disaster Situations" on the left column of the same page, then choose "Get Information for Your State" and choose North Carolina, I find a link to NC-2024-207, Aug 9, 2024 which relates to the exact same disaster, and this  list contains 74 counties.  Of course, I'm in one  of the additional 8 counties in that second list.

So while I suppose I could just "assume" they omitted the other 8 counties in IR-2024-205, it could be rather problematic if there's a subtle difference between the two notices and I choose to follow the more generous one. Has anyone ever experienced a situation of this type or have any thoughts on which would take priority?

Edited August 25, 2024 by JohnH
clean up typos

[TexTaxToo]

This list of counties is often expanded after the disaster.  The list in IR-2024-205 is preceded by this statement (note the "Currently"):

"The IRS is offering relief to any area designated by the Federal Emergency Management Agency (FEMA). Currently, this applies to:"

and later states:  "The same relief will be available to any other counties added later to the disaster area. The current list of eligible localities is always available on the Tax relief in disaster situations page on IRS.gov."

And you can always find the current list at FEMA: https://www.fema.gov/disaster/3608/designated-areas along with when the amendments were made.  The original disaster was declared on Aug 6. Your 8 counties were added on Aug 8:  https://www.fema.gov/disaster-federal-register-notice/3608-em-nc-amendment-001, probably too late to be added to the initial IRS release.  

[JohnH]

Thank you very much for that detailed explanation.  I need to focus on reading more carefully rather than just scanning for isolated facts, even when those facts are my end goal.