IRS Offers Tax Relief Until February 2, 2026, for West Virginia, Texas & New Mexico Due to Storm and Flood Victims

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Severe storms, straight-line winds, flooding, and landslides have caused serious damage across parts of West Virginia, Texas, and New Mexico. These natural disasters left many individuals and businesses struggling to recover. To ease this burden, the IRS has announced tax relief measures, giving affected taxpayers more time to file returns and make payments without facing penalties.

If you are located in one of the impacted areas, here’s what you need to know about the extended deadlines and who qualifies for relief.

West Virginia: Which Areas Are Covered?

The IRS has announced tax relief for individuals and businesses in parts of West Virginia affected by severe storms, flooding, landslides, and mudslides that began on June 14, 2025.

This applies to taxpayers in the federally declared disaster areas, including:

• Marion County
• Ohio County

It’s important to note that the IRS had already provided disaster-related tax relief for other West Virginia counties earlier this year, with extended deadlines through November 3, 2025. This new announcement expands relief to more counties and extends many key deadlines until February 2, 2026.

Click here to learn more about the previous IRS tax relief granted for West Virginia.

Extended Deadlines

Taxpayers in the newly covered areas now have until February 2, 2026, to:

• File individual and business tax returns, including those on valid extensions (e.g., 2024 returns due October 15, 2025).
  
• Pay quarterly estimated income taxes normally due on June 16, September 15, 2025, and January 15, 2026.
• File quarterly payroll and excise tax returns due on July 31, October 31, 2025, and January 31, 2026.
• File partnership and S corporation returns with 2024 extensions expiring September 15, 2025.
• File corporate returns with 2024 extensions expiring October 15, 2025.
• File tax-exempt organization returns with 2024 extensions expiring November 17, 2025.
  

In addition, taxpayers may claim disaster-related casualty losses on either their 2024 or 2025 federal return, depending on which year provides the greater tax benefit.

Who Qualifies?

• Individuals and businesses in the covered disaster counties automatically qualify for this relief.
• Taxpayers outside the area whose records are located in these counties may also be eligible.
• Relief workers and individuals impacted while visiting the disaster zone may qualify as well.
  

Texas: Which Areas Are Covered?

This relief applies to taxpayers residing or operating businesses in federally declared disaster areas in Texas, including counties such as:

• Harris County (Houston)
• Dallas County
• Bexar County (San Antonio)
• And other counties designated by FEMA and the federal government
  

Extended Tax Deadlines

For taxpayers in the designated disaster zones, the IRS has extended the deadline for filing tax returns and paying taxes originally due between July 26, 2024, and January 31, 2025, to February 2, 2026.

This extension covers:

• Individual and business income tax returns
• Quarterly estimated tax payments
• Payroll and excise tax returns
• Other IRS tax-related deadlines
  

Who Qualifies?

• Individuals and businesses with a primary address in the affected disaster areas automatically qualify.
• No special applications or forms are required to receive the extension.
• Taxpayers outside the disaster area who incurred losses due to the storms or flooding in the affected zones may also be eligible, but must request the relief by attaching a statement to their tax return.
  

New Mexico: Which Areas Are Covered?

This relief applies to taxpayers in federally declared disaster areas in New Mexico, including counties such as:

• Bernalillo (which includes Albuquerque)
• Santa Fe
• Sandoval
• Torrance
• And other counties designated by FEMA and the federal government
  

Extended Deadlines

Taxpayers in these areas now have until February 2, 2026, to:

• File various tax returns originally due between July 26, 2024, and January 31, 2025
• Make tax payments that would have otherwise been due during this period, including quarterly estimated taxes and payroll tax deposits.
  

Who Qualifies?

• Individuals and businesses with an address located in the disaster area automatically qualify for this relief.
• No special forms or applications are needed to receive this extension.
• Taxpayers who do not live in the disaster zone but suffered losses because of the disaster in the affected areas may also qualify by requesting an extension and including a statement with their tax return.
  

IRS Tax Relief for Other States

Earlier this year, the IRS announced tax relief for taxpayers affected by severe weather and disasters in Arkansas, California, Kentucky, Tennessee, and other parts of West Virginia. Various tax deadlines originally due between July 26, 2024, and January 31, 2025, have been extended to November 3, 2025.

The relief applies to income tax returns, estimated tax payments, payroll tax filings, and excise tax deadlines. To learn more about this, click here.

Conclusion

These extensions ensure that taxpayers have additional time to file returns and make necessary payments without facing penalties, helping them focus on recovery efforts. ExpressExtension is here to assist with seamless e-filing, ensuring you meet IRS requirements while taking advantage of disaster relief. Stay informed and stay ahead!