IRS Tax Relief for West Virginia, California, Kentucky, and Other Disaster-Stricken States: What You Should Know

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In light of the devastating natural disasters that have affected several states, the Internal Revenue Service (IRS) has announced the extension of tax filing deadlines and the implementation of additional relief measures for individuals and businesses located in the impacted regions. 

The IRS disaster-related tax relief is designed to offer essential support to those adversely affected by severe weather events, allowing taxpayers an extended period to fulfill their filing and payment responsibilities without incurring penalties. 

Below are the pertinent details regarding the IRS tax relief available to residents and businesses in West Virginia, California, Kentucky, and other affected areas states.

West Virginia: Tax Relief for Storm Victims

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 deadlines extended 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.

California: Tax Relief for Wildfire Victims

In California, the IRS has granted an extension for taxpayers impacted by 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) are 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.

Florida and Alaska: Tax Relief for Hurricane

The IRS has extended tax deadlines for taxpayers in Florida and Alaska impacted by recent natural disasters. The new filing deadline is May 1, 2025, for those affected by the hurricane, allowing individuals, businesses, and nonprofit organizations additional time to meet tax obligations. To learn more about Florida and Alaska, which have been affected by recent natural disasters, click here.

Conclusion

The IRS extended tax deadlines to provide much-needed relief to individuals and businesses affected by recent natural disasters in West Virginia, California, Kentucky, Florida, Alaska, and other impacted states. These extensions ensure that taxpayers have additional time to file returns and make necessary payments without facing penalties, helping them focus on recovery efforts. If you need more time beyond the extended deadlines, you can request an additional extension using ExpressExtension. With our simple and secure e-filing solution, you can quickly file Form 4868 for personal tax extensions or Form 7004 for business tax extensions, ensuring you stay compliant with IRS requirements. Don’t wait—get started with ExpressExtension today!