When disaster strikes, the IRS is often quick to respond with deadline relief for those caught in the chaos. If you're facing recovery from wildfires, severe storms, flooding, or other federally declared disasters, there's good news: the IRS has extended key tax filing and payment deadlines in 2025 for impacted areas across California, Kentucky, and West Virginia.
These extensions give individuals and businesses extra time to gather records, get back on their feet, and take care of their tax responsibilities without the usual pressure of an impending due date.
Who qualifies for IRS disaster relief?
If you live in or operate a business in a federally declared disaster area, you automatically qualify for the extended federal deadlines. But that’s not all — IRS disaster relief may also apply to:
- Taxpayers who aren’t in the area but whose records are located in the disaster zone
- Relief workers affiliated with recognized government or charitable organizations
- Visitors injured or killed as a result of the disaster
The IRS typically announces which tax filings and payments are included, but most federal deadlines — including income tax returns, quarterly estimated payments, payroll filings, and excise tax deadlines — are covered.
How long is the extension?
It depends on when the disaster occurred. In most cases, the relief period begins on the date the disaster started and extends several months into the future. Here’s what’s been announced so far for 2025:
California
Disaster: Wildfires beginning January 7, 2025
Relief window: January 7 to October 14, 2025
New deadline: October 15, 2025
Kentucky
Disaster: Severe storms, straight-line winds, flooding, and landslides beginning February 14, 2025
Relief window: February 14 to November 2, 2025
New deadline: November 3, 2025
West Virginia
Disaster: Severe storms, flooding, landslides, and mudslides beginning February 15, 2025
Relief window: February 15 to November 2, 2025
New deadline: November 3, 2025
Natural disasters from 2024 with deadlines extended into 2025
Some 2024 disasters also triggered deadline extensions that roll into 2025. Taxpayers in these areas now have until early or mid-2025 to file their returns and make payments.
Here are a few examples:
- Alabama, Alaska, Arizona, Connecticut, Florida, Georgia, Illinois, Kentucky, Louisiana, Minnesota, Missouri, Montana, New Mexico, New York, North Carolina, Pennsylvania, South Carolina, South Dakota, Tennessee, Texas, Vermont, Virginia, Washington, and West Virginia
— Extensions vary, with most falling on February 3, 2025, or May 1, 2025
Check the IRS announcement for your state to confirm whether your specific area qualifies and to see the full list of affected deadlines.
Extension for taxpayers impacted by terrorism in Israel
In addition to disaster relief within the U.S., the IRS is granting tax extensions to those affected by terrorist activity in Israel in late 2023 and throughout 2024. These taxpayers now have until September 30, 2025, to file returns and pay any taxes originally due between October 7, 2023, and September 29, 2025.
Eligible individuals and businesses include:
- Residents or business owners in Israel, the West Bank, or Gaza
- Taxpayers whose tax records or preparers are located in the affected area
- Individuals injured, killed, or taken hostage as a result of the attacks
- Relief workers assisting in the region
- Spouses of affected individuals filing jointly
You may qualify for disaster-related tax breaks
If your property was damaged during a federally declared disaster, you might be able to deduct unreimbursed losses on your tax return. And if you received government assistance to help cover housing or other expenses, that money may not count as taxable income.
It’s worth speaking to a Tax Professional to see if you qualify for any additional tax relief, deductions, or benefits related to disaster recovery.
