IRS Tax Relief for Arkansas, California, Kentucky, Tennessee, and West Virginia: What You Should Know

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In recent months, several states have faced devastating wildfires, storms, and floods that disrupted lives and business operations. The Internal Revenue Service (IRS) has announced the extended tax filing and payment deadlines for businesses and individuals to support those affected by these natural disasters. 

This tax relief is designed to offer essential support to those adversely affected by this natural disaster, allowing taxpayers an extended period to fulfill their filing and payment responsibilities without incurring penalties.

This blog highlights the latest tax relief updates for disaster-designated areas in Arkansas, California, Kentucky, Tennessee, and West Virginia, along with key deadlines and eligible filings you need to know.

Arkansas: Tax Relief for Storm, Tornado, and Flood Victims

Arkansas has been granted tax relief following severe storms, tornadoes, and flooding that began on April 2, 2025. The IRS has extended the filing and payment deadlines for individuals and businesses in all 75 counties in the state, allowing affected taxpayers until November 3, 2025, to file federal returns and make payments that were originally due during this period.

Key deadlines and extensions include:

• Individual Income Tax Returns (Form 1040) originally due on April 15, 2025.
• Quarterly Estimated Tax Payments (Form 1040-ES) are due on April 15, June 16, and September 15, 2025.
• Quarterly Payroll and Excise Tax Returns (Forms 941, 720) are due on April 30, July 31, and October 31, 2025.
• Corporate and Fiduciary Returns (Form 1120, Form 1041) are originally due on April 15 and May 15, 2025.
• Tax-Exempt Organization Returns (Form 990 series) originally due on May 15, 2025.

Taxpayers who fail to make payroll and excise tax deposits due between April 2, 2025, and April 17, 2025, will not incur penalties if paid by April 17, 2025.

California: Tax Relief for Wildfire-Affected Areas

In California, the IRS has granted an extension for taxpayers impacted by the wildfires and straight-line winds that began on January 7, 2025. California residents and businesses in Los Angeles County, as well as other counties designated by FEMA, now have until October 15, 2025, to file their tax returns and pay any taxes due during this period.

This extension covers:

• Individual income tax returns (Form 1040) due on April 15, 2025
• Quarterly estimated income tax payments (Form 1040-ES) due on January 15, April 15, June 16, and September 15, 2025
• Payroll and excise tax returns (Form 941, Form 720) due on January 31, April 30, and July 31, 2025
• Corporation and tax-exempt organization returns (Form 1120, Form 990 series) due on March 17 and May 15, 2025, respectively

Additionally, taxpayers who fail to make payroll and excise tax deposits from January 7, 2025, to January 22, 2025, will not face penalties if deposits are made by January 22, 2025.

Kentucky: Relief for Storm, Wind, and Flood Victims

Kentucky was also granted tax relief following severe storms, straight-line winds, flooding, and landslides that began on February 14, 2025. Taxpayers throughout the state now have until November 3, 2025, to meet various tax filing and payment obligations. The extension applies to individual, business, and other tax filings due between February 14, 2025, and November 3, 2025.

Key filing and payment extensions include:

• Individual income tax returns (Form 1040) originally due on April 15, 2025
• Quarterly estimated tax payments (Form 1040-ES) due on April 15, June 16, and September 15, 2025
• Quarterly payroll and excise tax returns (Form 941, Form 720) due on April 30, July 31, and October 31, 2025
• Partnership, S corporation, and corporate returns (Form 1065, Form 1120-S, Form 1120) due on March 17, 2025, and April 15, 2025, respectively
• Tax-exempt organization returns (Form 990 series) due on May 15, 2025

Taxpayers in Kentucky are also relieved from penalties for payroll and excise tax deposits due between February 14, 2025, and March 3, 2025, as long as deposits are made by March 3, 2025.

Tennessee: Tax Relief for Straight-line, Tornado, and Flood Victims

The entire state of Tennessee has been granted tax relief following severe storms, straight-line winds, tornadoes, and flooding that began on April 2, 2025. The IRS has extended the filing and payment deadlines for individuals and businesses in all 95 counties in the state, allowing affected taxpayers until November 3, 2025, to file federal returns and make payments that were originally due during this period.

This extension covers:

• Individual income tax returns are due on April 15, 2025
• Contributions to IRAs and health savings accounts for eligible taxpayers
• Quarterly estimated tax payments for April 15, June 16, and September 15, 2025
• Payroll and excise tax returns due in April, July, and October 2025
• Corporation and fiduciary returns due in April 2025
• Tax-exempt organization returns are due in May 2025

Penalties for failing to make payroll and excise tax deposits are waived if the deposits are made by April 17, 2025.

West Virginia: Relief Following Flooding and Landslides

Following severe storms, straight-line winds, flooding, landslides, and mudslides that began on February 15, 2025, parts of West Virginia have been granted tax relief. Affected counties, including Logan, McDowell, Mercer, Mingo, Wayne, and Wyoming, will now have until November 3, 2025, to file federal individual and business tax returns and make tax payments. This extension also applies to any other counties added later to the disaster area, as designated by the Federal Emergency Management Agency (FEMA).

The key extended deadlines include:

• Individual income tax returns (Form 1040) originally due on April 15, 2025
• Quarterly estimated tax payments (Form 1040-ES) due on April 15, June 16, and September 15, 2025
• Quarterly payroll and excise tax returns (Form 941, Form 720) due on April 30, July 31, and October 31, 2025
• Corporate, fiduciary, and partnership returns (Form 1120, Form 1041, Form 1065) due on March 17, 2025, and April 15, 2025
• Tax-exempt organization returns (Form 990 series) due on May 15, 2025

Taxpayers in these areas can also benefit from penalty abatements for payroll and excise tax deposits due between February 15, 2025, and March 3, 2025, as long as the new deadlines make deposits.

In addition to these states, the IRS has announced tax relief to several states recently affected by natural disasters. Click here to learn about the other disaster-affected states.

Conclusion

These extended deadlines support individuals and businesses recovering from recent natural disasters. By granting additional time to file returns and make necessary payments, the IRS aims to ease the financial burden during these challenging times. 

ExpressExtension is here to help you navigate these changes smoothly. Stay informed, stay compliant, and let us support your tax filing needs during this recovery period.