The tax season is already underway, but as is the case each year, certain regions have been adversely affected by weather events and natural disasters, which make it difficult for citizens to file their taxes on time.
This year’s most recent tax relief announcement from the Internal Revenue Service (IRS) applies to people and businesses in areas of West Virginia that have been hit by flooding, landslides, mudslides, severe storms, and straight-line winds since February 15, 2025.
Residents and company owners in the impacted counties—Greenbrier, Lincoln, Logan, McDowell, Mercer, Mingo, Monroe, Summers, Wayne, and Wyoming—will automatically be granted an extension until November 3, 2025, to submit their taxes.
The Federal Emergency Management Agency (FEMA) has selected these counties for the extension based on the damage that has happened thus far; however, additional counties may be added as circumstances change.
Guidelines provided by the IRS for the relief
There is a lengthy list of tax filing and payment deadlines that have been rescheduled—beginning with deadlines that were set for February 15, 2025, and ending with the new due date for the returns, November 3, 2025—because not all IRS filings have the same deadlines.
This cutoff time will now be applicable to:
- Returns and payments for individual income taxes are typically due on April 15, 2025.
- contributions to qualified taxpayers’ health savings accounts and IRAs in 2024.
- The regular dates for quarterly anticipated tax payments are April 15, June 16, and September 15, 2025.
- The regular dates for filing quarterly payroll and excise tax reports are April 30, July 31, and October 31, 2025.
- Returns for S corporations and calendar-year partnerships are typically due on March 17, 2025.
- Returns and payments for calendar-year corporations and fiduciaries are typically due on April 15, 2025.
- Tax-exempt organizations’ calendar-year returns are typically due on May 15, 2025.
- Additionally, as long as the payroll and excise tax payments were made by March 3, 2025, fines for missing them that were due on or after February 15, 2025, but before that date will be waived.
If you reside in one of the aforementioned counties, the IRS will automatically apply the new deadline to your filings without your having to contact them, so you don’t need to worry about receiving the extension.
You must inform the authorities of your failure to file on time, nevertheless, if you live in a nearby county and were also impacted by the disaster.
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By doing this, you can make sure that you avoid any additional fines or late fees that might have been imposed in less serious situations.
Additionally, because the more affected areas will have received automatic support, the remaining affected areas will be able to submit their requests for extensions much more quickly because the system won’t be overloaded.
Even if they are not in the specified area, people who think they may be eligible for relief can call the IRS Special Services toll-free line at 866-562-5227.
According to the IRS website this does not just include residents or companies “This also includes workers assisting the relief activities who are affiliated with a recognized government”.
Businesses and individuals impacted by a federally declared catastrophe that have unreimbursed or uninsured losses may choose to include those losses on their prior year’s tax return or on their tax return for the year the disaster occurred, which is filed the following year. In this scenario, 2025 losses may be included on the 2024 tax return or the 2025 tax return (filed in 2026).
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Up to six months after the regular filing deadline for the federal tax return for the catastrophe year (not including filing extensions), taxpayers have a longer window to make this choice.
The deadline for individuals is October 15, 2026.
The FEMA declaration number 4861-DR must be included on the return when claiming a loss linked to a catastrophe. Publication 547 provides more information on managing losses resulting from theft, disasters, and casualties.
