If your area was hit by storms, flooding, wildfires, landslides or mudslides, the IRS may have automatically extended your filing and payment deadlines. Use this guide to see the most recent relief by state and by date, and learn who qualifies as an “affected taxpayer.”
Who counts as an “affected taxpayer”?
Core definition
You’re typically an affected taxpayer if your residence or business is in a county/parish/city that FEMA has designated in a federal disaster declaration and the IRS has announced relief for. The IRS may also grant relief to taxpayers outside the area if, for example, their tax preparer is in the disaster zone and unable to file on their behalf.
Tip: Always confirm your locality on the IRS “Around the Nation” page for your state.
How to check eligibility fast
- Open your state’s Around the Nation page.
- Find the disaster(s) and confirm your county is listed.
- Open the IRS relief notice to see the new deadline and which filings/payments are covered.
Disaster relief by state (quick links)
Open your state for eligible localities and the latest IRS notices.
California
Wildfires & straight-line winds (Jan 2025): deadlines moved to Oct 15, 2025.
Kentucky
Severe storms/winds/flooding/landslides (Feb 2025): deadlines moved to Nov 3, 2025.
Mississippi
Severe storms/winds/tornadoes/flooding (Mar 2025): deadlines moved to Nov 3, 2025.
Missouri
Severe storms/winds/tornadoes/flooding & wildfires (Mar–May 2025): deadlines moved to Nov 3, 2025.
North Carolina
Hurricane Helene (2024): deadlines further postponed to Sept 25, 2025.
Oklahoma
Wildfires & straight-line winds (Mar 2025): deadlines moved to Nov 3, 2025.
Tennessee
Severe storms/winds/tornadoes/flooding (Apr 2025): all of Tennessee qualifies; deadlines moved to Nov 3, 2025.
Texas
Severe storms/winds/flooding: some localities to Nov 3, 2025; additional July events to Feb 2, 2026.
Virginia
Severe winter storms & flooding (Feb 2025): deadlines moved to Nov 3, 2025.
West Virginia
June storms etc.: deadlines moved to Feb 2, 2026. Earlier Feb event: to Nov 3, 2025.
New Mexico
Severe storms/flooding/landslides (May–July 2025): deadlines moved to Feb 2, 2026.
Arkansas
Severe storms/winds/tornadoes/flooding (Apr 2025): all of Arkansas qualifies; deadlines to Nov 3, 2025.
Disaster relief by date (latest first)
| IRS ID / Date | State(s) & Disaster | New IRS Deadline | IRS Notice |
|---|---|---|---|
| WV-2025-04 (Aug 2025) | West Virginia — Severe storms, straight-line winds, flooding, landslides & mudslides | Feb 2, 2026 | IRS notice |
| NM-2025-03 (Jul 2025) | New Mexico — Severe storms, flooding & landslides | Feb 2, 2026 | IRS notice |
| TX-2025-04 (Jul 2025) | Texas — Severe storms, straight-line winds & flooding | Feb 2, 2026 | IRS notice |
| MO-2025-01 (Jun 2025) | Missouri — Severe storms, straight-line winds, tornadoes & flooding | Nov 3, 2025 | IRS notice |
| MO-2025-02 (Jun 2025) | Missouri — Severe storms, straight-line winds, tornadoes & wildfires | Nov 3, 2025 | IRS notice |
| MS-2025-01 (Jun 2025) | Mississippi — Severe storms, straight-line winds, tornadoes & flooding | Nov 3, 2025 | IRS notice |
| TX-2025-03 (Jun 2025) | Texas — Severe storms & flooding | Nov 3, 2025 | IRS notice |
| OK-2025-02 (Jun 2025) | Oklahoma — Wildfires & straight-line winds | Nov 3, 2025 | IRS notice |
| VA-2025-03 (May 2025) | Virginia — Severe winter storms & flooding | Nov 3, 2025 | IRS notice |
| NC-2025-01 (Apr 2025) | North Carolina — Hurricane Helene (further postponement) | Sept 25, 2025 | IRS notice |
| TN-2025-02 (Apr 2025) | Tennessee — Severe storms/winds/tornadoes/flooding | Nov 3, 2025 | IRS notice |
| AR-2025-03 (Apr 2025) | Arkansas — Severe storms/winds/tornadoes/flooding | Nov 3, 2025 | IRS notice |
| IR-2025-49 (Apr 2025) | Arkansas — All of Arkansas qualifies | Nov 3, 2025 | News release |
| IR-2025-47 (Apr 2025) | Tennessee — All of Tennessee qualifies | Nov 3, 2025 | News release |
| IR-2025-41 (Apr 2025) | Reminder — Disaster victims in several states have automatic 2024 extensions | Most to May 1, 2025 (state-specific later dates apply) | Newsroom index |
| WV-2025-02 / IR-2025-34 (Mar 2025) | West Virginia — Severe storms/winds/flooding/landslides/mudslides | Nov 3, 2025 | WV-2025-02 · IR-2025-34 |
| KY-2025-02 (Feb 2025) | Kentucky — Severe storms/winds/flooding/landslides | Nov 3, 2025 | IRS notice |
| CA-2025-01 / IR-2025-10 (Jan 2025) | California — Wildfires & straight-line winds (SoCal) | Oct 15, 2025 | CA-2025-01 · IR-2025-10 |
This page also includes prior disaster relief history per the IRS hub; always verify eligible localities on your state’s page before you rely on a deadline.
What IRS disaster relief usually includes
Automatic deadline moves
If the IRS lists your locality, filing & payment deadlines for returns due in the “postponement period” move to the new date (e.g., Nov 3, 2025, Oct 15, 2025, or Feb 2, 2026 depending on the disaster).
What filings are covered
Individual, business, payroll and certain excise returns; quarterly estimates; time-sensitive acts in Rev. Proc. 2018-58; and Form 5500 filings during the period. Payroll/excise deposit penalties may be abated if paid by the notice’s specified date.
Casualty-loss option
Federally declared disasters may allow you to claim casualty losses on either the current or prior-year return to speed a refund.
Quick action checklist
- Confirm your county on your state’s Around the Nation page.
- Open the IRS notice and mark the new deadline on your calendar.
- If you had property damage, consider a casualty-loss claim; gather photos, insurance docs, receipts.
- If you’re outside the area but your preparer is in it, see the Disaster FAQs—relief may still apply.
