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 affected states.

IRS Tax Relief Deadline Extended for Disaster-Affected States

Due to recent natural disasters, the IRS has extended federal tax filing and payment deadlines for individuals and businesses in several states. For many of these areas, deadlines originally set for March 17 or April 15, 2025, have now been extended the filing deadline until May 1, 2025. This automatic relief applies to affected taxpayers in the following states:

• Alabama: The IRS has granted automatic tax relief to all residents and businesses across Alabama. 
• Georgia: The IRS has extended filing and payment deadlines for individuals and businesses throughout Georgia impacted by recent natural disasters. 
• Florida: Taxpayers across the state of Florida are eligible for automatic federal tax relief
• North Carolina: The IRS has provided automatic relief for all taxpayers and entities across North Carolina.
• South Carolina: The IRS has extended federal tax deadlines for all South Carolina taxpayers impacted by declared natural disasters. 
• Alaska: Certain areas in Alaska, such as the City and Borough of Juneau, have been designated for IRS disaster relief. These zones offer extended federal deadlines to taxpayers residing or operating within them. 
• New Mexico: Taxpayers residing or operating a business in Chaves County, New Mexico, now qualify for federal tax relief. 
• Tennessee: Businesses and individuals in Tennessee are now eligible for federal tax relief. The IRS has extended the filing and payment deadline for those in:
  • Carter, Claiborne, Cocke, Grainger, Greene, Hamblen, Hancock, Hawkins, Jefferson, Johnson, Sevier, Sullivan, Unicoi, and Washington Counties
• Virginia: Taxpayers in specific disaster-designated areas across Virginia now have extended the deadline to file and pay federal taxes. This relief applies to individuals and businesses located in the following areas:

Albemarle, Appomattox, Bedford, Bland, Botetourt, Buchanan, Buckingham, Carroll, Charlotte, Craig, Dickenson, Floyd, Giles, Grayson, Greene, Lee, Madison, Montgomery, Nelson, Patrick, Pittsylvania, Pulaski, Roanoke, Russell, Scott, Smyth, Tazewell, Washington, Wise, Wythe counties; Bristol, Covington, Danville, Galax, Norton, Radford, and Roanoke cities.

Other IRS Tax Relief for Recently Affected Areas

Apart from the states with the May 1, 2025, deadline extension, the IRS has announced additional relief for areas recently impacted by severe storms, wildfires, and other natural disasters. The relief applies to both individuals and businesses, covering various federal tax filings and payments. Here’s a look at the latest updates for the following 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 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.

California: Tax Relief for Wildfire Victims

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.

Special Relief for Farmers and Fishers

Farmers and fishers who chose to forgo making estimated tax payments by January 2025 now have an extended deadline. The IRS reminds those affected by natural disasters that they have until May 1, 2025, to file and pay taxes without penalties. This extension also applies to farmers and fishers in disaster-affected states like Alabama, Florida, Georgia, North Carolina, South Carolina, and parts of other states, including Kentucky, Alaska, and West Virginia.

Additionally, farmers and fishers who did not make their January estimated payment have until March 3, 2025, to file and pay without penalties. If they have made a payment, they may follow the regular April 15 deadline.

Additional Filing Extensions

Disaster-area taxpayers, including farmers and fishers, who need extra time to file beyond May 1, 2025, can request an extension until October 15, 2025. However, this extension applies only to filing, not to tax payments, which are still due by May 1, 2025.

To ensure timely processing, electronically filed extension requests must be submitted by April 15, 2025. If filing between April 15 and May 1, the request must be made on paper. Learn More

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!