Tax News You Can Use | For Professional Advisors

Jane G. Ditelberg
Director of Tax Planning, The Northern Trust Institute
September 29, 2025
In response to various weather and other declared disasters, the IRS is authorized to grant extensions of time to file or pay tax. So far this year, the IRS has granted extended deadlines to file tax returns and pay taxes due during the specified period for impacted taxpayers living or having a business located in (or having their tax records located in) the declared disaster areas listed below. The following table summarizes the relief available in each case. For a complete list of the types of tax returns and payments covered by the extension, please follow the links below to the IRS website page for your state.
State | Covered Taxpayers | Start Date | Extended Due Date | Link to IRS information |
---|---|---|---|---|
Arkansas | Individuals or households in the state of Arkansas impacted by severe storms, tornadoes and flooding that began on April 2, 2025. | April 2, 2025 | November 3, 2025 | IRS: All of Arkansas qualifies for disaster tax relief; various deadlines postponed to November 3 | Internal Revenue Service |
California | Individuals or households affected by wildfires and straight-line winds that began on January 7, 2025, that reside or have a business in Los Angeles county. | January 7, 2025 | October 15, 2025 | IRS announces tax relief for taxpayers impacted by wildfires in California; various deadlines postponed to October 15 | Internal Revenue Service |
Kentucky | Individuals and households in the entire state of Kentucky affected by severe storms, straight-line winds, flooding, and landslides that began on February 14, 2025. | February 14, 2025 | November 3, 2025 | IRS announces tax relief for taxpayers impacted by severe storms, straight-line winds, flooding, and landslides in Kentucky; various deadlines postponed to November 3 | Internal Revenue Service |
Missouri | Individuals and households affected by severe storms, straight-line winds, tornadoes and flooding that began on May 16, 2025, that reside or have a business in in the City of St. Louis and in Scott and St. Louis counties. | May 16, 2025 | November 3, 2025 | IRS provides tax relief for taxpayers impacted by severe storms, straight-line winds, tornadoes, and flooding in Missouri; various deadlines postponed to November 3 | Internal Revenue Service |
Individuals and households that were affected by severe storms, straight-line winds, tornadoes, and wildfires that began on March 14, 2025, that reside or have a business in Bollinger, Butler, Callaway, Camden, Carter, Dunklin, Franklin, Howell, Iron, Jefferson, Madison, New Madrid, Oregon, Ozark, Perry, Phelps, Reynolds, Ripley, Scott, Shannon, St. Louis, Stoddard, Wayne, Webster, and Wright counties. | March 14, 2025 | November 3, 2025 | IRS announces tax relief for taxpayers impacted by severe storms, straight-line winds, tornadoes, and wildfires in Missouri; various deadlines postponed to November 3 | Internal Revenue Service | |
Mississippi | Individuals and households impacted by severe storms, straight-line winds, tornadoes, and flooding beginning March 14, 2025, that that reside or have a business in Calhoun, Carroll, Covington, Davis, Grenada, Humphreys, Issaquena, Itawamba, Jefferson Davis, Lee, Leflore, Marion, Montgomery, Pike, Prentiss, Sharkey, Smith, Walthall, and Washington counties. | March 14, 2025 | November 3, 2025 | IRS announces tax relief for taxpayers impacted by severe storms, straight-line winds, tornadoes, and flooding in Mississippi; various deadlines postponed to November 3 | Internal Revenue Service |
New Mexico | Individuals and households in parts of New Mexico affected by severe storms, flooding, and landslides that began on June 23, 2025, that reside or have a business in Chaves, Doña Ana, Lincoln, Otero, and Valencia counties. | June 23, 2025 | February 2, 2026 | IRS announces tax relief for taxpayers impacted by severe storms, flooding, and landslides in New Mexico; various deadlines postponed to February 2, 2026 | Internal Revenue Service |
North Carolina | Individuals and households in North Carolina impacted by Hurricane Helene beginning on September 25, 2024. | September 25, 2024 | September 25, 2025 | IRS further postpones various tax deadlines to September 25 for North Carolina storm victims | Internal Revenue Service |
Oklahoma | Individuals and households affected by wildfires and straight-line winds that began on March 14, 2025, that reside or have a business in Cleveland, Creek, Lincoln, Oklahoma, Pawnee, and Payne counties. | March 14, 2025 | November 3, 2025 | IRS announces tax relief for taxpayers impacted by wildfires and straight-line winds in Oklahoma; various deadlines postponed to November 3 | Internal Revenue Service |
Tennessee | Individuals and businesses in Tennessee that were affected by severe storms, straight-line winds, tornadoes and flooding that began on April 2, 2025. | April 2, 2025 | November 3, 2025 | IRS announces tax relief for Tennessee storm victims; various deadlines postponed to November 3 | Internal Revenue Service |
Texas | Individuals and households impacted by severe storms, straight-line winds and flooding that began on July 2, 2025, residing or having a business in Burnet, Coke, Concho, Edwards, Hamilton, Kendall, Kerr, Kimble, Lampasas, Llano, Mason, McCulloch, Menard, Real, Reeves, San Saba, Schleicher, Sutton, Tom Green, Travis, Uvalde, and Williamson counties. | July 2, 2025 | February 2, 2026 | IRS announces tax relief for taxpayers impacted by severe storms, straight-line winds, and flooding in Texas; various deadlines postponed to February 2, 2026 | Internal Revenue Service |
Individuals and households affected by severe storms and flooding that began on March 26, 2025, that reside or have a business in Cameron, Hidalgo, Starr, and Willacy counties. | March 26, 2025 | November 3, 2025 | IRS announces tax relief for taxpayers impacted by severe storms and flooding in Texas; various deadlines postponed to November 3 | Internal Revenue Service | |
Virginia | Individuals and households affected by severe winter storms and flooding that began on February 10, 2025, that reside or have a business in Amelia, Appomattox, Bedford, Bland, and Botetourt counties; the City of Bristol; and Buchanan, Buckingham, Campbell, Carroll, Charlotte, Craig, Cumberland, Dickenson, Floyd, Franklin, Giles, Grayson, Halifax, Lee, Lunenburg, Montgomery, Nottoway, Page, Pittsylvania, Powhatan, Prince Edward, Pulaski, Rockingham, Russell, Scott, Smyth, Tazewell, Washington, Wise, and Wythe counties. | February 10, 2025 | November 3, 2025 | IRS announces tax relief for taxpayers impacted by severe winter storms and flooding in Virginia; various deadlines postponed to November 3 | Internal Revenue Service |
West Virginia | Individuals and households affected by severe storms, straight-line winds, flooding, landslides and mudslides beginning June 14, 2025, that reside or have a business in Marion or Ohio counties. | June 14, 2025 | February 2, 2026 | IRS announces tax relief for taxpayers impacted by severe storms, straight-line winds, flooding, landslides, and mudslides in West Virginia; various deadlines postponed to February 2, 2026 | Internal Revenue Service |
Individuals and businesses that reside or have a business in Boone, Greenbrier, Lincoln, Logan, McDowell, Mercer, Mingo, Monroe, Raleigh, Summers, Wayne and Wyoming counties that were affected by severe storms, straight-line winds, flooding, landslides and mudslides that began on February 15, 2025. | February 15, 2025 | November 3, 2025 | IRS announces tax relief for West Virginia storm victims; various deadlines postponed to November 3 | Internal Revenue Service | |
Wisconsin | Individuals and households affected by storms, straight-line winds, flooding and mudslides beginning August 9, 2025, that reside or have a business in Milwaukee, Washington or Waukesha counties. | August 9, 2025 | February 2, 2026 | IRS announces tax relief for taxpayers impacted by severe storms, straight-line winds, flooding, and mudslides in Wisconsin; various deadlines postponed to February 2, 2026 | Internal Revenue Service |